按悉尼房地产的涨幅，若干年下来一个带地的投资房能够轻易涨个一两百万，即使打个capital gain tax 的50%的折扣，再分到两夫妻头上那也是几十万的税。
突然看到这一个关于遗产屋CGT exemption的规定，似乎从税务角度一个理想的安排是拥有两个带地、地区或价值都不太差能满足自住要求的房子， 然后自住房等到差不多年龄可以按自住房完全免掉capital gain tax卖掉，然后搬到另一个房子里住，然后等到pass给下一辈时又可以完全免除capital tax.
http://www.ato.gov.au/general/c ... teddwellingisexempt
1. Did the deceased person acquire the dwelling before 20 September 1985?
Yes: Read question 2.
No: Read question 3.
2. Did settlement of your contract to sell the dwelling happen within two years of the person dying (or did we allow you more time)?
Yes: Dwelling is fully exempt.
No: Read question 5.
3. Was the dwelling the deceased person’s main residence just before they died?
Yes: Read question 4.
No: Dwelling is not fully exempt but you may qualify for a part exemption.
4. Just before they died, was the dwelling being used to produce income?
Yes: Dwelling is not fully exempt but you may qualify for a part exemption.
No: Read question 2.
5. From the deceased person’s death until settlement of your contract to sell the inherited dwelling, was it your main residence (or the main residence of an individual who had a right to occupy it under the will or the spouse of the deceased person)?
Yes: Read question 6
No: Dwelling is not fully exempt but you may qualify for a part exemption.
6. From the deceased person’s death until settlement of your contract to sell the inherited dwelling, was any part of the dwelling used to produce income?
Yes: Dwelling is not fully exempt but you may qualify for a part exemption.
No: Dwelling is fully exempt.
评论
想省税的都是为了想把钱拿到手上能够自己有生之年还用上一把，如果是按你这个说法，直接两套房都不要，变成一套海景豪宅住到要死，不是更好吗？至少享受到更多。
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海景房供不起啊。两个房子还有个租金收入。 然后第一个自住房提前卖了可以帮帮小孩子，都放在一个房子上就没有这样的灵活性了。
评论
等你到那个时候说不定政策已经没了 不要根据现在政策规划几十年后的事情 不过买两套房是没有错的
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等你到那个时候说不定政策已经没了 不要根据现在政策规划几十年后的事情 不过买两套房是没有错的
评论
等你到那个时候说不定政策已经没了 不要根据现在政策规划几十年后的事情 不过买两套房是没有错的
评论
真是诸葛亮啊，把身后事都计划好了。
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也有道理。如果几套房子留给小孩，有CGT吗
评论
没有特别计划，是刚好看到这个税的规定然后刚好想到。 当然任何税的问题都可能变化，包括钱都投自住房不影响Pension等的现有规定都非常可能会变。 其实即使第二个房子不能完全免税卖第一个自住房免增值税套利这个好处已经拿到了，并且任何一个时间点都可以，遗产屋的交税与否就已经是事后的问题也理不了那么多了，当然能免税是EXTRA BENEFIT.
评论
看规定应该是有的，除非刚好是exempt的情况（例如上面贴上提到的死前自住房）
“If you're a beneficiary or legal personal representative, you acquire the asset on the day the person died. Capital gains tax (CGT) does not apply when you acquire the asset, it may apply if you later dispose of the asset. The date of the person's death may be relevant when you calculate the capital gain.”
“If the deceased acquired the asset on or after 20 September 1985, the first element of your cost base and reduced cost base is taken to be the deceased’s cost base and reduced cost base for the asset on the day they died.”
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