刚才看到另外一个帖子关于六年法则的，有些信息不太准确，这里发个新的，希望可以帮助大家理解和作出正确决定。以下来自ATO网站。详细信息可以自己去网站查询。简单说就是，六年不一定要是不间断的六年，可以累积，而且房子空这的话，可以无限期不算CGT.
Home ceases to be the main residence and is used to produce income for one period of six years
Lisa bought a house after 20 September 1985 but stopped using it as her main residence for the 10 years immediately before she sold it. During this period, she rents it out for six years and leaves it vacant for four years.
Lisa chooses to treat the dwelling as her main residence for the period after she ceased living in it, so she disregards any capital gain or capital loss she makes on the sale of the dwelling. The maximum period the dwelling can continue to be her main residence while it is used to produce income is six years. However, while the house is vacant, the period is unlimited, which means the exemption applies for the whole 10 years. It doesn’t matter whether the period during which the home is used to produce income is a single block of six years or several shorter periods, so long as the total period it was used to produce income was no more than six years.
Because the dwelling is fully exempt as a result of Lisa making this choice, the home first used to produce income rule does not apply.
Home used to produce income for more than one period totalling six years
In the 10-year period after Lisa stopped living in the dwelling she rented it out for three years, left it vacant for two years, rented it out for the next three years, then once more left it vacant for two years.
If she chooses to treat the dwelling as her main residence for the period after she stopped living in it, she again disregards any capital gain or capital loss she makes on selling it. This is because the period she used the home to produce income during each absence is not more than six years.
https://www.ato.gov.au/General/Capital-gains-tax/Your-home-and-other-real-estate/
评论
租5年半后停两个月，不就得了
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没有这种事， 六年法则就只能用6年
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这是不是Based On Lisa 在澳洲没有其他房子？
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应该是的,不然澳洲不是就没有人用交cgt了
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看来大部分投资者的cgt 是逃不了的！
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新房先住6个月租5年再住6个月卖不就行了 有其他房只要不是main residence都不要紧
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是不是先租后住不行啊？投资房的话要交多少税？
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请问房子买的时候就有租客 settle后租客住了3个月 这三个月我们在别处租房子 三个月后我们就搬进去自住了 我们住10个月后购买另外一套自住房 原先的房子又出租了 请问租出去六年内卖房 还用交增值税吗？
谢谢
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我觉得也是啊。
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同问
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