出售投资房时的CAPITAL GAIN

colour119 · 发表于 2014-5-31 07:28:34

请教大家一下，出售投资房时，之前一直自主，CAPITAL GAIN是按买房时的价格还是按转成投资房时的价格计算，具体如何计算？

delllled · 发表于 2014-5-31 08:17:47

Only your main place of dwelling will be exempt from CGT. Thus you can’t own two properties, live in one for a couple of years and then alternate between that property and your main residence while avoiding paying CGT on both houses.
Usually, if you purchased a house after 7.30pm on 20 August 1996 you have to have lived in it when it was first bought (ie, not rented it out) to be entitled to a full exemption. This is because by renting the property straight away, the ATO deems you to have acquired the property purely as an investment to produce income.
Provided the above terms are met, you are exempt from CGT if you rent out your home for less than six years.
If you’ve held a property for more than 12 months and the ATO has deemed you subject to CGT, you are entitled to a 50% discount.