當(dāng)談到出售投資性房地產(chǎn)時(shí)，大多數(shù)人在納稅方面損失了很大一部分利潤(rùn)。

增值稅是真實(shí)存在的，但在某些情況下，它是可以避免或最小化的。因此，在出售出租房產(chǎn)、度假屋或土地之前，你必須做好功課。

這是你需要知道的關(guān)于增值稅和投資房產(chǎn)的一切。

它是什么?

增值稅是指你從出售某些資產(chǎn)(包括投資物業(yè))中獲得的任何資增值部分(利潤(rùn))所支付的稅。它是你個(gè)人所得稅的一部分，應(yīng)向聯(lián)邦政府繳納。

除了你的家庭住宅外，大部分的房產(chǎn)銷售都要交稅。

什么時(shí)候支付?

增值稅是在你出售投資物業(yè)的財(cái)政年度一次性繳納的。如前所述，它是作為您的年度所得稅申報(bào)表的一部分計(jì)算并提交的。

你必須在簽訂銷售合同的同一年納稅，而不是在結(jié)清合同的同一年。在臨近財(cái)政年度結(jié)束時(shí)出售房產(chǎn)時(shí)，你應(yīng)該小心這一點(diǎn)。

豁免和折扣

根據(jù)市場(chǎng)的走勢(shì)和你擁有投資房產(chǎn)的時(shí)間長(zhǎng)短，增值稅可能是一大筆錢。所以，把你符合條件的任何扣除額都考慮進(jìn)去是很重要的。

在某些情況下，知道下面的技巧可以為你節(jié)省數(shù)千澳幣。

主要居住地點(diǎn)

這是計(jì)算增值稅時(shí)的主要免稅項(xiàng)目。

如果出售的房產(chǎn)是你的家庭住宅，那么你不必為它納稅。然而，你只有在你居住在該物業(yè)上的情況下，才可申索扣除。

你一次只能有一個(gè)主要的居住地。

如果申請(qǐng)豁免，你必須證明這是你的主要居所。例如，您必須證明您有個(gè)人物品存儲(chǔ)在那里，在那個(gè)地址接收郵件，并且沒(méi)有其他地方被稱為你的家。

暫時(shí)離開

如果你搬出你的房子并租了房子，有一條6年的特別規(guī)定適用。

這意味著，如果你在出租房屋的頭6年內(nèi)出售，該住宅將免繳增值稅。

不過(guò)，如果你在這段時(shí)間之后繼續(xù)出租并出售，你將不得不繳納增值稅。但如果你臨時(shí)搬回來(lái)住，六年的規(guī)定就會(huì)重新生效。

如果處理得當(dāng)，這將是未來(lái)降低增值稅的有效方法。盡管如此，這里值得注意的是，你不能把一個(gè)以上的住宅作為你的主要住宅。

如果你搬出了房子，但沒(méi)有把它租給房客，同樣的10年規(guī)則也適用。

購(gòu)買年數(shù)

如你于1985年9月20日前購(gòu)買投資物業(yè)，可獲豁免繳付增值稅。

持有投資12個(gè)月

如果你持有一處投資性房產(chǎn)超過(guò)一年，你可以享受50%的增值稅自動(dòng)折扣。

例如，假設(shè)喬擁有一處并非他主要居住地的房產(chǎn)。

他持有它15個(gè)月，然后以2萬(wàn)美元的增值賣掉。

在目前莫里森政府的管理下，喬只需要申報(bào)1萬(wàn)美元的資本收益，這是他應(yīng)納稅收入的一部分。

投資房產(chǎn)

如果你買了一套房子，租了一年，然后搬進(jìn)去，你仍然可以申請(qǐng)部分免稅。

要算出你可以豁免多少錢，你必須把你出租這棟房子的時(shí)間和它成為你的房子的時(shí)間進(jìn)行比較。

然后將使用這種比較來(lái)申請(qǐng)部分豁免。

從家里賺錢

如果你選擇在你的房子里出租一個(gè)房間，當(dāng)你出售的時(shí)候，你將需要支付增值稅。

你必須根據(jù)產(chǎn)生收入的建筑面積比例納稅。

記住，你也可以從利息支出中扣除一部分。

轉(zhuǎn)移到親戚或朋友那里

如果你將投資房產(chǎn)傳給朋友或家人，增值稅仍然適用。

你將無(wú)法通過(guò)贈(zèng)送土地或以低于市場(chǎng)價(jià)值的價(jià)格出售土地來(lái)逃避增值稅。在這種情況下，你需要知道房產(chǎn)轉(zhuǎn)讓當(dāng)天的市場(chǎng)價(jià)值，因?yàn)檫@將被視為售價(jià)，而不管你的親戚或朋友實(shí)際支付了多少。

當(dāng)特殊規(guī)則適用時(shí)，也有特定的情況，例如當(dāng)轉(zhuǎn)移作為關(guān)系分解的一部分發(fā)生時(shí)。如需更多信息，請(qǐng)?jiān)L問(wèn)澳大利亞稅務(wù)局網(wǎng)站，或與您的會(huì)計(jì)師交談。

Capital gains tax on your investment property

When it comes to selling investment properties, most people lose a large chunk of their profits in tax payments. 

此文章出于 

<Alex White, 20 Jan 2019>

Capital gains tax is a reality, but, in some cases, it can be avoided or minimised. So it’s essential you do your homework before it comes time to sell your rental property, holiday home or parcel of land.

Here is everything you need to know about capital gains tax and investment properties.

What is it?

Capital gains tax is the tax you pay on any capital gain (profit) you make from the sale of certain assets, including investment properties. It forms part of your income tax and is payable to the Federal Government.

With the exception of your family home, most property sales are subject to the tax.

When to pay?

Capital gains tax is paid in a lump sum in the financial year that you sell your investment property. As mentioned earlier, it is calculated and then submitted as part of your annual income tax return.

You must pay the tax bill in the same year you sign the contract of sale, not the settlement. Which is something you should be wary of when selling the property towards the end of the financial year.

Exemptions and discounts

Depending on how the market is travelling and how long you have owned an investment property, capital gains tax can be a large amount of money. And so, it’s essential to factor in any deductions you are eligible for.

In some cases, knowing the following tricks could save you thousands of dollars.

Principle place of residence

This is the main exemption when calculating your capital gains tax.

If the property being sold is your family home, then you don’t have to pay tax on it. However, you can only claim this deduction if the property has a dwelling on it and you are living in it.

You can also only have one principle place of residence at a time.

If claiming this exemption, you will have to prove it is your principle place of residence. For example, you will have to prove that you have personal belongings stored there, receive mail at that address, and have no other property nominated as your home.

Temporary absence

If you move out of your home and rent the property, there is a special six-year rule that applies.

This means the residence will be exempt from capital gains tax if you sell within the first six years of renting it out.

If you continue to rent it out and sell after this time, though, you will have to pay capital gains tax. But if you temporarily move back in, the six-year rule resets.

When done correctly, this can be an efficient means of reducing your capital gains tax in the future. Although, it’s worth noting here that you can’t treat more than one dwelling at a time as your main residence.

A similar ten-year rule applies if you moved out of the property but did not rent it out to a tenant.

Year of purchase

If you purchased your investment property before 20 September 1985, it is exempt from capital gains tax.

Holding investments for 12 months

If you hold an investment property for longer than a year, you are entitled to an automatic 50% discount on any capital gains tax.

For example, let’s say Joe owns a property that is not his principle place of residence.

He holds it for 15 months and sells it for a profit of $20,000.

Under the current Morrison government, Joe only has to declare a capital gain of $10,000, which is added to his taxable income.

Making an investment property your home

If you buy a property, rent it out for a year, and then move in, you can still apply for a partial exemption.

To work out what you owe, you must compare the amount of time you rented the property with the amount of time it has been your home.

This comparison will then be used to apply a partial exemption.

Making income from your home

If you choose to rent out a room within your home, you will be liable to pay capital gains tax when you sell.

You will have to pay tax based on the proportion of the floorspace used to generate an income.

Remember, you can also deduct a portion of your interest expenses.

Transferring to a relative or friend

If you pass on an investment property to friends or family, capital gains tax still applies.

You will not be able to dodge capital gains tax by giving land as a gift or selling it for below market value. In these cases, you will need to know the market value of the property on the day of transfer, as this will be considered the sale price, regardless of what was actually paid by your relative or friend.

There are also certain circumstances when special rules apply, such as when the transfer occurs as part of a relationship breakdown. For more information, visit the Australian Tax Office website, or speak to your accountant.