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本帖最后由 jeff_lawsons 于 2016-4-12 17:23 编辑
1. The sale of the 2nd property shall be exempted from CGT according to the 6 year absence rule
2. The sale of the 1st property (previously hold as rental property) will have CGT implication, you can get partial exemptions.
• The capital gain/loss should be worked out in accordance with the formula in section 118-185 of the ITAA 1997, i.e.
capital gain/loss x non-main residence days / total ownership days
You would then apply the 50% CGT discount to this amount after applying the main residence exemption.
The link to section 118-185 can be found below:
http://www.austlii.edu.au/au/leg ... 97240/s118.185.html
• Market valuation is not required in your situation. The ‘home first used to produce income rule’ in section 118-192 ITAA 1997 applies automatically to treat you as having reacquired the property for its market value when it was first used to produce assessable income if the following conditions are met:
o You would only obtain a partial exemption under the main residence rules in relation to the property because it was used to produce assessable income;
o The property was first used to produce income after 20 August 1996; and
o The property would have qualified for a full main residence exemption if you had sold it immediately before it was first used to produce income.
o The link to section 118-192 can be found below:
http://www.austlii.edu.au/au/leg ... 97240/s118.192.html
In your situation, you did not move into the 1st property as soon as practicable. Therefore the conditions of section 118-192 are not satisfied, as such the ‘home first used to produce income rule’ does not apply. Hence you can only use section 118-185 to work out the capital gains. You can't use market valuation approach.
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现在骗分真难，再发一个，搞个2014新大切（更新：34楼，被警察pull over了）（再更新：上图了，在43楼） (2013-7-6) ltroad 
发表于 2016-4-10 21:51
