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发表于 2014-5-31 23:28:56
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原帖由 Martin_2F 于 2012-5-14 11:42 发表
据我所知澳洲没有遗产税，继承的房子除非卖掉可能会交CGT，没有专门的“遗产税”。
Yes, there's no "遗产税" in Australia. If the house was principal of residence when parents died, there would not have CGT tax problem by taking the house normally was sold within half year without renting out. Please note that there also had special rules applied to special condition for 2 years extension when estate house was being sold. There would not have CGT tax applied to children if they continued to live in as their principal residence.
Investment property would be different. See ATO listed example as below:
Example
Indexation and CGT discount
Leonard acquired a property on 14 November 1998 for $126,000. He died on 6 August 1999, leaving the property to Gladys. She sold the property on 6 July 2010 for $240,000. The property was not the main residence of either Leonard or Gladys.
Although Gladys acquired the property on 6 August 1999, for the purpose of determining whether she had owned the property for at least 12 months she was taken to have acquired it on 14 November 1998 - the day Leonard acquired it.
At the time of disposal, Gladys had owned the property for more than 12 months. As she is taken to have acquired it before 11.45am (by legal time in the ACT) on 21 September 1999 and disposed of it after that date, Gladys could choose to index the cost base. However, if the discount method gave her a better result, she could choose to claim the CGT discount.
If Gladys chooses the discount method, she would have to exclude from the first element of her cost base the amount that represented indexation that had accrued to Leonard up until the time he died.
[ 本帖最后由 cycwong21 于 2012-5-14 12:15 编辑 ] |
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