比如我有一投资房，买50w (房20w, 地30w) 每年报depreciation 5k.
如果10年后我卖了70w, 这个CGT怎么交啊？
是70-50=20w*50%呢，还是由于我10年之内报了depreciation 5w所以要交25w*50%？？
请高手回答。还有我报的interests negative gear应该和这个没关系吧？
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加25w*50%到你的taxable income 上。
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天啊。。。
那投资房到底是要买新的好还是旧的好啊？？！！
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Example: Purchased a house 5 years ago (1st Jul 2008) for $500,000 (Land: $300,000, Building: $200,000), Sold house this year for $700,000. First year, you have also spent capital payments for plant & equipment or fixture and fittings for $20,000, assuming depreciation rate is 20% by using diminishing method)
Each year: You have claimed $15,000 interest deduction and $5,000 for capital work deduction (building: $200,000 x 2.5% prime method), and some capital allowance for the extra capital improvement, plus other rental expenses.
Sold house this year for $700,000 (30th June 2013).
Cost base:
Price of the house: $500,000
Legal Fees when purchase the property: $ 1,000
Other Sundry Capital Expenses $ 500
Stamp Duty: $ 21,970
Less: Capital Work Deduction for building -$ 25,000
Add: WDV of P&E and FF $ 6,554
----------------
Net Cost Base: $505,024
Consideration:
Sold Price $700,000
Less: Legal Fees -$ 1,000
Ad fees & Agent fees -$ 12,000
Other possible sundry fees -$ 200
------------------
Net Selling Price: $686,800
Gross Gains: $181,776
Discount Gains: $ 90,888
Assuming your tax rate 37%
Tax Expenses $33,628.56
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多谢！！
这个我要慢慢看拉。
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非常详细，谢谢！
请问 WDV of P&E and FF 是什么啊？
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WDV = Written down value
P&E = Plant & Equipment (e.g. new hot water system, new lighting etc)
F&F = Fixture & Fittings (e.g. new blinds, curtains etc)
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哦。。
这个看来早来，迟来，那个depreciation都是要还的。。我们是赚不到政府的钱的。
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政府沒那麼笨，讓你double claimed.
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听说自住房转投资房有一个设么7 year rule, 好像是说自住房转投资房，7年之内再转回自住房得话，不用交capital gain tax, 是这样的吗？
另外，投资房转自住房，到时候capital gain tax咋交？？
能不能也举个例子说明阿？ 谢谢
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There's 6 years rule, not 7 years rule.
http://www.ato.gov.au/corporate/ ... =/content/86191.htm
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link not works
btw, is it for NSW or Vic? or Same?
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Same. ATO is under Federal Governement, not under State Government.
You can copy the address link to a new web page, then click search button.
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1. 2.5% capital work deduction maybe incorrect, rate is depends on the type of the building, industrial building, other non-residential buildings, other residential accommodation or short-term traveller accommodation.
2. payments for plant & equipment or fixture and fittings for $20,000 should be included in capital works, as they are defined as an extension, alteration, structural improvementsor improvement , need add to cost base but dudected in depreciation at 2.5%
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I have used the word "Example", "Assuming", LZ doesn't pay me & give me accurate information. I simply provide a guildeline for him.
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it looks like you need to have maintained this as your main residence for the 6 years, which means you can't buy another property and live in it. Am I right?
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