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爬了一圈旧帖, 又google了一番, 还是有些困惑,求高人,过来人指点。
目前的理解:
即使是pr之前的海外房产, 在PR登陆后卖掉是要交CGT的
(pr之前的海外房产, 在PR登陆前卖掉, 当然就不用交)
(pr之后的房产买卖就算正常流程的自住房, 投资房, 比较简单明了)
现在困惑有三,
1 可以指定海外房产为自住房, 来避免CGT吗?看到ATO类似的说明, 不知正确与否
http://www.ato.gov.au/General/Ca ... after-you-move-out/
If you use the dwelling to produce income (for example, you rent it out or it is available for rent) you can choose to treat it as your main residence for up to six years after you cease living in it. If, as a result of you making this choice, the dwelling is fully exempt, the home first used to produce income rule does not apply.
2 CGT的base value 是按成为PR的登陆日期算的吗?看到ATO类似的说明, 不知正确与否
http://www.ato.gov.au/General/Ca ... n-foreign-residents,-temporary-residents-and-changing-residency/?page=4#Becoming_an_Australian_resident
Becoming an Australian resident
When you become an Australian resident (other than a temporary resident), you are taken to have acquired certain assets at the time you became a resident for their market value at that time.
This does not apply to assets you acquired before 20 September 1985 (pre-CGT assets) and assets that were taxable Australian property.
If you became a resident, the general cost base rules apply to any CGT assets that are taxable Australian property.
3. 怎么证明当时市场价值 (market value at that time.)?
谢谢 |
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