澳洲税务提问:帮长辈(非PR)卖澳洲房子的cost

在澳大利亚税务




实在不好意思,没有卖过房子的经验,不是很懂我查到的信息;能请教有经验的帮我算一下吗?谢谢。

A: 比如房子买来380000
+
B:买房子当时的律师费,land house package还有一些FIRB的费用;
+
C:持有的这几年里花费比如砍树刷漆,小的要找找记不得了得看statement,大的这些开销
+
D:卖房子铺石子路一些美观费用
-
E:(这行是啥啊,我没看懂)
-
F:这个好像没做过,我要找人去做一下

A + B + C + D − E - F = Cost base

Proceeds = 665,000

Proceeds − Cost base = Capital gain outcome

$665,000 − $cost base = $TBA

TBA是不是再减掉律师费,title fee,再弄点税务(不是PR怎么算啊)不想忙了半天结果大部分给了税务局,有没有理财版本的给我看看呀,下面是我自己找的reference,天亮再给会计律师问问;



http://www.ato.gov.au/Individua ... talgainswithholding



Working out your costs
The cost base and reduced cost base of a property include the amount you paid for it together with some incidental costs associated with acquiring, holding and disposing of it (such as legal fees, stamp duty and real estate agent’s commissions).

It does not include amounts that you have claimed or could claim as a tax deduction.

When you sell your rental property, the time of the event (the time at which you make a capital gain or loss) is when you enter into the contract, not when you settle.

Example: capital gains on the sale of a co-owned rental property

Karl and Louisa bought a residential rental property in November 2016 for a purchase price of $750,000.

They incur costs of purchase, including stamp duty and legal fees, of $30,000.

After purchase they improved the property by constructing a fence for $6,000.

Over the 7 years of ownership of the property, they claimed $5,000 in decline in value deductions and $35,000 in capital works deductions. (If they had purchased the property after 9 May 2017 then there would be no deductions for the decline in value of any second-hand depreciating assets.)

In June 2021, they entered into a contract to sell the property, and in November 2021 it was sold for $900,000. Their costs of sale, including legal fees, were $10,000.

A + B + C + D − E - F = Cost base

Where:

A is the purchase price
B is the costs of the purchase
C is the cost of property improvements
D is the costs of sale
E is the capital works deductions
F is the total amount of decline in value deductions claimed over the period of ownership of the rental property
$750,000 + $30,000 + $6,000 + $10,000 − $35,000 − $5,000 = $756,000

The capital gains outcomes are:

Proceeds = 900,000

Proceeds − Cost base = Capital gain outcome

$900,000 − $756,000 = $144,000

As the property has been owned for more than a year, the discount capital gain rules reduce the capital gain to $72,000.

Karl and Louisa owned the property jointly. This means that they each have a capital gain of $36,000 which they will need to put in their tax return for the year in which the contract to sell the property was made, being the 2020–21 year.

End of example
For more information on working out your costs, see Rental properties.

Capital expenses
Expenses you incur when purchasing, acquiring, selling, or disposing of your rental property are capital expenses. You may be able to include capital expenses when calculating the 'cost base' of your property. This can help you reduce the amount of CGT you pay when you sell your property.

Capital expenses include:

conveyancing costs paid to a conveyancer or solicitor
title search fees
valuation fees (when it is a private valuation conducted by your solicitor)
stamp duty on the transfer of the property.

评论
楼主算来算去算少了最大的一个头

评论
Maintenance的费用应该不能算在C里,算在每年的负扣税里面。improvement一般指大装修,譬如地板换新,篱笆换新,厨房换新,搭凉棚啥的。如果是为了卖房进行的简单装修应该可以算在D

评论

stamp duty吗? 因为那个不在CGT页面上

评论
这也匿名

评论
花点钱找会计?

评论
在这里投资房本来就是要共产的,你以为增值部分可以净赚啊?
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