请教：如何把投资房转为main residence从而免capital gain？

Gelen

以前听朋友聊过只言片语，说是在卖投资房之前，搬进去住，把它申报为自住房，而且还有一个one main residence at a time 的rule，好像还有一个“6年”什么的规定，大家知道怎么回事吗？

junniao

wo ding.

Gelen

自己找到了

Moving on? Remember the six year rule for CGT   
        

Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
People move around a lot these days. So, it is very possible your main residence may become your rental property.

Renting out a house that was your main residence means you get rent, can claim deductions and, when it comes to sell, you often won’t have to pay capital gains tax (CGT). But there are a few requirements to be met before you qualify.

The property must have been your main residence

To qualify for a full CGT exemption, the property must have been your main residence from when you acquired it. If you move out of the property and rent it out, you can continue to claim an exemption from CGT for up to six years after you move out. If you do not rent it out, you can claim a CGT exemption for it for an indefinite period after you move out.

Moving from your main residence could be for reasons such as:

accepting a new job interstate or overseas
staying with a sick relative long term, or
going on an extended holiday.
Example: Full exemption – moved out and returned within 6 years.

Bill purchased his house in Brisbane in January 2000. He moved in immediately and after six months went on a working holiday around Australia for one year. While he was in Tasmania he met his future partner Maria and lived with her in her rented flat for five years. During this time his home in Brisbane was rented out and was producing income. He returned to Brisbane with Maria and moved back into his home. Several months later, he decided to sell his home. Bill did not own any other properties during this time and is able to treat his home as his main residence and be exempt from capital gains tax on the house as he moved back in within six years.

Renting for more than six years

If you rent out your home for more than six years, you may still be entitled to a partial exemption. The amount of the capital gain that is taxed depends on what proportion of your ownership period the home was neither your main residence nor covered by a six year period of absence which you can claim as exempt. If you owned the home for more than 12 months, you may also be eligible to reduce your capital gain by the 50% CGT discount.

The Guide to capital gains tax contains information to help you work out a part exemption.

Moving out of your home more than once

Your circumstances may change so, if you move back into your home after it has been rented out and subsequently move out again, a new six-year period commences from the time you last moved out. There is no limit to the number of times you can do this provided you do not nominate another home to be CGT exempt and each absence is less than six years.

Moving into your rental property

On the other hand you might buy a house, rent it out immediately, and then later stop renting it out and move in. In that case, you cannot treat the house as your main residence before you lived in it — no matter how long you live in it after you move in. The amount of the capital gain that is taxed depends on how long you rented it out.

Claiming deductions

As with any rental property, the costs you incur when your home is rented out, such as repairs and maintenance, are deductible even though you are claiming the main residence CGT exemption.

You need to keep accurate records and remember, you cannot claim:

an immediate deduction for initial repairs, renovation or construction costs (although capital works deductions may be available over 25 or 40 years for certain construction expenditure), or
any deductions for periods the home is not rented out or not available for rent.
You never know...

Even if you intend to live in a property when you purchase it, it is important to keep all records relating to the purchase and the costs of owning the property — such as maintenance costs and interest on money borrowed to buy it. This is because, if your circumstances change, you may have to pay tax on some of the capital gain when you sell it.

More information

For more information, visit the Tax Office website at www.ato.gov.au\individuals.

Publications including the Guide to capital gains tax and Rental properties can be downloaded from the Tax Office website www.ato.gov.au\individuals or you can phone the Tax Office on 1300 720 092 to have a copy sent to you.

strayivy

:) 那楼主觉的是行还是不行呢??
我提一下意见哦,不代表专业观点,只是聊聊!

CGT法规上的这个6 year's rule,有一个很关键的条件,这个房子必须'至少'满足这样的条件,
当你买到某房子时,你立即帮这个房子当作main residence来使用; 然后,你由于某些不可控制因素,搬离这个房子,帮它租出去了; 在你未住在这个房子期间,你没有其他的main residence(比如,你没有用另一个澳洲的地址来保税,申请银行帐号啦,申请保险啦...等等);
如果这个满足条件的absence期不足6年,那么税法上,你仍可以把这个虽然是租出去的房子当作main residence来claim CGT exemption;

而,如楼主说的这种情况,若某方一直都是investment property,你在卖房子前搬进去住,然后住的同时卖掉这个房子,此房子是不能以6 year's rule来宣称是main residence full exemption. 而是apportionate你的holding period (按天算),比如   你租出屋子有1000天,而你卖房子前搬进去住并且把这个屋子当作main residence有100天,那么,你可以有1/10的折扣在assess CGT时.

总之,具体情况具体对待,朋友说的不能做准的,因为每个人的情况不一样,要因个案而审核.详细的tax issue应该与你的accountant联系,请他们根据你的情况给个strategy.

kk0106

我自己也有類似的疑問，希望有人能提供一些意見。
我在2006年在Sydney西區買了一套房自住了六個月，後因工作搬到Melbourne，所以就將Unit出租出去，後來半年又搬回Sydney(很忙)，但是房子已租人所以自己只能再租房子住，我現在在考慮買掉出租中的Unti，然後換一間房自住，不知我是否可以適用這個6年的exemtpion還是我得搬回去住一陣子才行呢?(換地址，和有gas和娫抌ills可供ATO日後查稅用?)
另外是我和樓主所提供的ATO例子不同的是: Bill他從TAS直接就搬回自己的房子，而我是回來後向人租房住。

Bill purchased his house in Brisbane in January 2000. He moved in immediately and after six months went on a working holiday around Australia for one year. While he was in Tasmania he met his future partner Maria and lived with her in her rented flat for five years. During this time his home in Brisbane was rented out and was producing income. He returned to Brisbane with Maria and moved back into his home. Several months later, he decided to sell his home. Bill did not own any other properties during this time and is able to treat his home as his main residence and be exempt from capital gains tax on the house as he moved back in within six years.

可乐妈

这个问题我曾经也疑惑。http://www.oursteps.com.au/bbs/viewthread.php?tid=227379

kk0106

謝謝，可樂媽。
我看了你提供的link，但是還是不懂，例子中只說可能是以下的情形，而並沒有說只有下列情形，並沒有說不能在同一州內，也許有在ATO的其它細則中有規範，但是我還沒有看到
看來還是打給ATO囉，雖然可能要等上30-40分鐘，但比較保險。

Moving from your main residence could be for reasons such as:
accepting a new job interstate or overseas
staying with a sick relative long term, or
going on an extended holiday.

Mylittlelover

如果房子先做了投资房就不适用以上原则了。

我的会计解释是说，你要先住进去，然后因为种种原因搬出，6年内再搬回是可以算作自住的，而且前提是，这个6年内你只有这么一套自住房。否则你总不能住在自己的另外一套房子里，又申报这一套做自住房吧。

rickinclayton

投资房从第一次申报负扣税开始，就注定了永远是投资房。而投资房的定义也说明了你已经有了自己的住房。

假设你先拥有自住房A，后买了投资房B出租，这些都已经在ATO登记清楚了。若干年后，你想说我现在想搬去B那套房子自己住，把A出租出去，然后去把两套房子的性质调换一下，那答案就是不可以。因为投资房B已经涉及了很多税务折扣，ATO也不可能帮你重新算，所以这个capital gain肯定不能避开的。

补充一点，如果是实际确实要换的话，需要两套房子重新估价，但是这样就不能达到楼主希望的税务减免了，因为B房的capital gain已经被计算为当初购买价格和当前估价的差额了。

自住房A，房屋的折旧，还有如果你进行大装修，扩建等等，这些都不计算在你的deduction里面，是税后支出，所以不用缴纳CGT。
投资房B，除了折旧，GST，就算换一个镜子，估计你也会算在税务报告里面要求税务抵扣，是税前支出，所以要交纳CGT。

6 year's rule只针对拥有自住房没有投资房的人，但是却没有实际自住的人的一种税务优惠，别去考虑房子如何适用规则，而是你自己是否适用规则。

[ 本帖最后由 rickinclayton 于 2010-6-29 22:05 编辑 ]

sandyben

白雲山民 发表于 2010-9-2 21:35
如過情況是如下要交ＣＧＴ麼？？

賣了Ａ房住了十年。現在買了Ｂ房（自住），將Ａ房出租，沒有貸款也沒有負 ...

我的情况类似。求解答

olivia8888

白雲山民 发表于 2010-9-2 20:35
如過情況是如下要交ＣＧＴ麼？？

賣了Ａ房住了十年。現在買了Ｂ房（自住），將Ａ房出租，沒有貸款也沒有負 ...

求解答