自住房的6年法则

qilisun

alanyanxichen

manufacturer

gcjforever

讨论这个问题的都是有钱人啊！

zhuzhu6286

请问，六年法则期间租金收入要上税吗？谢谢

瑞米

zhuzhu6286 发表于 2014-1-20 18:30
请问，六年法则期间租金收入要上税吗？谢谢

需要的。

lingbok

好，谢谢了！

zhuzhu6286

瑞米 发表于 2014-1-20 20:07
需要的。

谢谢

steelau

学习

Flyingfish118

sssddt 发表于 2013-8-4 15:26
六年法则：是指原先的自住房转作出租用途，有租金收入，最多不能超过6年，如果这个房子在6年到期之前卖出， ...

I don't think this is correct.  (Sorry, i cannot type chinese here)  I studied tax law and the comment on the 6 year period is misleading.  The comment on the ATO website is correct:

Moving out of your home more than once
Your circumstances may change so, if you move back into your home after it has been rented out and subsequently move out again, a new six-year period commences from the time you last moved out. There is no limit to the number of times you can do this provided you do not nominate another home to be CGT exempt and each absence is less than six years.

(悉尼）吹哥

Flyingfish118 发表于 2014-1-21 15:48
I don't think this is correct.  (Sorry, i cannot type chinese here)  I studied tax law and the com ...

这个解释是正确的。

没有限制出入次数，只有每次不超过6年 。

瑞米

Flyingfish118 发表于 2014-1-21 15:48
I don't think this is correct.  (Sorry, i cannot type chinese here)  I studied tax law and the com ...

这是老帖，我是新人，因此本来不打算指出这里面的错误，但是今天你既然提出，我也参与讨论一下。
我个人认为，你们二个的理解都不是特别精确，6 year Rule是可以累积的，也就是是说可以先自住然后租出三年然后再自住再租出3年。但是你的理解也不对，这个6年是出租的最大年限，不会因为你搬入后又重新开始计算。我不知道你从那里找到的Comment，我把ATO的链接附上，你自己看看。

http://www.ato.gov.au/Individual ... ax-2012-13/?page=87

sssddt

瑞米 发表于 2014-1-21 17:23
这是老帖，我是新人，因此本来不打算指出这里面的错误，但是今天你既然提出，我也参与讨论一下。
我个人 ...

你只看到了无限制的6年，累计的6年，没有看到搬出自住房是有苛刻的条件限制的，具体我在2#已有说明，不重复了！
每一个税务法律、规定不是表面上看着那么简单，税务部门另有具体的指导文件（中国的说法是实施细则），我所接触的两位会计师都告诫我，享受一次6年够了，不能太贪心，第2个6年你有充足的理由吗？

sssddt

Flyingfish118 发表于 2014-1-21 16:48
I don't think this is correct.  (Sorry, i cannot type chinese here)  I studied tax law and the com ...

见下面371#

瑞米

sssddt 发表于 2014-1-21 19:44
你只看到了无限制的6年，累计的6年，没有看到搬出自住房是有苛刻的条件限制的，具体我在2#已有说明，不重 ...

不是贪不贪心的问题，而是技术讨论ATO的具体规定。我理解是可以累积，但是第一次搬出后最大出租年数是6年。ATO举了很多实例，你所说的细则ATO网站也可以看到。我也许理解不对，但正因为有这样才一起讨论。你能把你说的规定给我一个链接吗？有劳了。

瑞米

The maximum period that Lisa can treat the dwelling as her main residence whilst it was being used to produce income is a total of six years even if the period the dwelling was income producing was broken by a period of vacancy. For example, if Lisa rented the dwelling for four years, left it vacant for three years and rented for three years, she could only treat the dwelling as her main residence for nine of the 10 years that she was not living there.

瑞米

If you rent out the dwelling for more than six years, the ‘home first used to produce income’ rule may apply, which means you are taken to have acquired the dwelling at its market value at the time you first used it to produce income. See Home first used to produce income.
If you are absent more than once during the period you own the home, the six-year maximum period that you can treat it as your main residence while you use it to produce income applies separately to each period of absence.

鱼羊鲜

讨论13页了。。。

瑞米

鱼羊鲜 发表于 2014-1-21 20:06
讨论13页了。。。

joeintheend

sssddt 发表于 2013-8-4 16:01
不是出租期累加，从第一次出租算起，连续6年（包括自住期），不超6年算自住，超6年算投资。 ...

1
如果自己也住在里面  多余的房间出租呢   按房间数量百分比计算投资吗  
比如4个房间  出租3个   3个房间的租金是收入  利息和其他费用总和的3/4是成本  这么计算投资净利润来交税？

2
只要出租一个房间  也算出租了  对吗  6年的倒计时就开始了  

3
在这6年内可以拥有其他的投资房吧  
如果6年内，我更改了首要居住地址， 把我的投资房里面升值最大的那套房子作为自住房，可以吗
如果可以，6年从什么时候开始算呢  

sssddt

joeintheend 发表于 2014-1-21 22:00
1
如果自己也住在里面  多余的房间出租呢   按房间数量百分比计算投资吗  
比如4个房间  出租3个   3个 ...

1.按出租、自住的比例缴税，今后卖出按投资、自住时间段及出租、自住的比例交增值税
2.算
3.投资房改为自住房已经没有资格享受6年法则

瑞米

joeintheend 发表于 2014-1-21 21:00
1
如果自己也住在里面  多余的房间出租呢   按房间数量百分比计算投资吗  
比如4个房间  出租3个   3个 ...

我回答你第三个问题，是可以的。

vampire_k

瑞米 发表于 2014-1-20 20:07
需要的。

那可以ng吗？

瑞米

vampire_k 发表于 2014-1-21 21:50
那可以ng吗？

也可以，但是Ng期间你已经抵扣的费用不能计入Cost Base.

Flyingfish118

sssddt 发表于 2014-1-21 20:44
你只看到了无限制的6年，累计的6年，没有看到搬出自住房是有苛刻的条件限制的，具体我在2#已有说明，不重 ...

The website you provided exactly confirmed my understanding. - " If you are absent more than once during the period you own the home, the six-year maximum period that you can treat it as your main residence while you use it to produce income applies separately to each period of absence." "Lana is entitled to another maximum period of six years as she returned to live in the dwelling between the periods of absence. (See example 79 below for more detail where the period of income production exceeds six years."

The 6 year period will be recalculated once you move in as main residence.  However, the time for vacant or rent out before you move in will be accumulated for calculation.

In other word, as long as you move in as main residence, you can restart the 6 years again for not being main residence (vacant, rent out, etc.)

It is not about greedy issue. You should know that ATO only allow you to claim one property as main residence at one time. That means when you move in, the other property will be treated as investment property (or for tax exemption for the 6 years period).

Flyingfish118

sssddt 发表于 2014-1-21 20:44
你只看到了无限制的6年，累计的6年，没有看到搬出自住房是有苛刻的条件限制的，具体我在2#已有说明，不重 ...

It is not about greedy issue. You should know that ATO only allow you to claim one property as main residence at one time. That means when you move in, the other property will be treated as investment property (or for tax exemption for the 6 years period).

lydiaqq1985

lovefriday

学习了

jackjiang

学习了.

Border2012

路过 ， 学习中。。