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yzh112 发表于 2021-9-10 18:50 
如果出租的那三年期间，两年有自住房，一年没有自住房(最后一年把自住房卖了)，就按照五万*2／10算？ ...
ATO有具体解释， 你去搜一下。两年有别的自住，那两年从什么时候开始？ 应该是你变成投资房那一刻有一个估值，然后卖价减这个估值就是你的Captia gain. 然后你有50%的DISCOUNT. 我也有可能不对，以前学的税法都还回去了。。。。你还是参照ATO，找个会计。我看上面的小伙伴给你发了文件有例子。还有一个问题是，新房可以不可以不作为MAIN RESIDENCE？这样旧房子就没有CGT了。这个要自己权衡利弊，还有和会计或ATO确认下可不可以这么操作。。。。
Elle bought an apartment in June 2011 for $450,000, which was her main residence until she acquired
a new house and moved in on 1 September 2014. The old apartment was rented out on 2 September 2014
and, on that day, the apartment had a market valuation of $520,000.
Elle wanted to treat the new house as her main residence immediately, so the apartment ceased being
her main residence and was not eligible to continue to be treated as her main residence after moving out.
On 14 September 2020, the apartment was sold for $750,000. Under the home first use to produce
income rule, the revised cost base for the apartment is $520,000 and Elle was deemed to have acquired
it on 2 September 2014, giving Elle a taxable capital gain $230,000 on the apartment.
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世上只有妈妈好 (2013-5-9) lucindaaus 
发表于 2021-8-1 10:57
