關於capital gain

godblessu

2012年自購小屋A，2015年開始中介出租，人暫時回國

2016回去澳洲又購一投資房B，購入後立刻出租 也是中介租的

我明年初打算回澳，

請問是否會有capital gain的問題？

A 需要何時賣掉來避免稅嗎？聽說有個六年內賣了不用交稅的說法，我2018年6月前賣了A就可以不用交稅了嗎？

懇請足跡大神相助！！！

jackotman

我不是会计师。 我觉得
1. 你国内还有自住房还是租房

如果你国内还有自住房。 那么原则上说你不能享受6年豁免。 但是想在税务局也不知道。 自己掂量。

如果你国内租房或者和父母住。 那么6年从你出租那天开始。

还有就是landtax, 我觉得楼主有可能要交landtax  (在NSW 的话)。 每个州法律不同。 在NSW
Concession for absences from the PPR – Schedule 1A, Clause 8

A person may be absent from their former residence for a period of up to six years and retain the exemption for the principal place of residence - for example, an owner may be absent during an extended holiday or that owner may have taken an employment opportunity at a location distant from their home. Clause 8 provides the criteria within which the concession will be allowed during the period of absence.

An owner who is absent from his or her principal place of residence will be taken to continue to use and occupy that residence if:

Prior to the absence, the owner continuously used and occupied the residence on the land, for at least six months.

The owner then occupies other land which is not owned by the person and not owned by a member of the person’s family. (See Clause 12)

By the end of the six year absence, the owner resumes actual use and occupation, continuously, for a further six months. The exemption ceases if the owner fails to resume occupation at the end of the six year absence and the land will be taxable from that point. However, if the land is sold before the end of the six year period of absence, the requirement for the owner to reoccupy the residence is extinguished.

From 2007, this concession was amended to discount any period from the six year limit that an owner is in full time care. Full time care is classified as – a period when the owner:

resides at a hospital or mental hospital as a patient, or resides at an aged care establishment while being provided with residential care or respite care, or

resides with a carer who is eligible for a carer payment under the Social Security Act 1991 (Commonwealth).

During the period of absence by the owner, the former residence should not be income earning, except as permitted hereunder.

Income may be derived from letting under a formal lease or licence, granting a person a right of occupation, provided that the period of such letting has not exceeded six months in the year preceding a relevant taxing date.

Alternatively, income may be derived under some other arrangement where a person occupies the residence, but does not have a formal right to occupy. Such an occupancy might be expected to be on a ‘caretaker’ basis and may be continuous, however, the income derived from this occupancy should not reflect ‘commercial rental’, nor the owner’s regular mortgage payments, but rather an amount, no more than equivalent to regular outgoings such as council, water, energy and maintenance charges on the land.

Maintenance charges might include lawn mowing, window cleaning, pool maintenance, minor electrical and plumbing repairs, but would not include more significant items such as repainting, replacement of a water heater, or refitting a kitchen or bathroom.

Note: Clause 12 of Schedule 1A limits members of the one family to one principal place of residence.
http://www.osr.nsw.gov.au/info/legislation/rulings/land/lt082