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本帖最后由 jeff_lawsons 于 2015-6-10 15:09 编辑
Rental Income
Generally the rental income derived by your Mum will be assessable in Australia and taxed at non-resident tax rates. However one exception can be where the owner of a residence permits persons to share the residence on the basis that the occupant bears an appropriate proportion of the running costs. This is like an occupancy arrangement in the nature of domestic or family arrangements and the amounts received by the owner from friends are re-imbursements for costs incurred during the period of occupancy. If this is the case, then money received from your friend is not considered to be assessable income and there is no CGT consequence.
On the other hand, if your Mum lets the two rooms at a commercial rental to your friend, then the money you received will be your Mum’s assessable income and she will need to obtain a Tax File Number then lodge her income tax return. However, she shall be able to claim certain rental deductions she incurred, such as interest, rates, repair & maintenance, electricity, depreciation etc.
Capital Gains Tax
The CGT provisions apply the same way to residents and non-residents. If your Mum doesn’t treat any other property as her main residence, she can treat the property situated in Australia as her main residence.
Assume you are the dependent child, your Mum can choose the Australian property as her main resident if you are under 18. This is because the legislation allows a taxpayer to choose the dwelling that the dependent child lives in as a main resident. However, this child must be under 18 years of age. Also, once a child turns 18 years of age, he/she is no longer the dependent for main residence purposes.
If you are over 18, the key issue for your Mum is whether the property in Australia was ever established as her main residence. If she has never really lived in Australia and has only really visited Australia for short periods of time then the ATO may argue that the property was not her main residence, even though it was your main residence. Then the sale will be subject to CGT in Australia. You will need to work through the normal rules for calculating the gross capital gain or loss on sale of property. Non-resident tax rates will apply to any net capital gain made on sale; and the CGT discount rules apply differently to non-residents from 8 May 2012 (ie, the discount percentage may be less than 50%).
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发表于 2015-6-9 17:18
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