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当谈到出售投资性房地产时，大多数人在纳税方面损失了很大一部分利润。 增值税是真实存在的，但在某些情况下，它是可以避免或最小化的。因此，在出售出租房产、度假屋或土地之前，你必须做好功课。 这是你需要知道的关于增值税和投资房产的一切。 它是什么? 增值税是指你从出售某些资产(包括投资物业)中获得的任何资增值部分(利润)所支付的税。它是你个人所得税的一部分，应向联邦政府缴纳。 除了你的家庭住宅外，大部分的房产销售都要交税。 什么时候支付? 增值税是在你出售投资物业的财政年度一次性缴纳的。如前所述，它是作为您的年度所得税申报表的一部分计算并提交的。 你必须在签订销售合同的同一年纳税，而不是在结清合同的同一年。在临近财政年度结束时出售房产时，你应该小心这一点。 豁免和折扣 根据市场的走势和你拥有投资房产的时间长短，增值税可能是一大笔钱。所以，把你符合条件的任何扣除额都考虑进去是很重要的。 在某些情况下，知道下面的技巧可以为你节省数千澳币。 
主要居住地点 这是计算增值税时的主要免税项目。 如果出售的房产是你的家庭住宅，那么你不必为它纳税。然而，你只有在你居住在该物业上的情况下，才可申索扣除。 你一次只能有一个主要的居住地。 如果申请豁免，你必须证明这是你的主要居所。例如，您必须证明您有个人物品存储在那里，在那个地址接收邮件，并且没有其他地方被称为你的家。 暂时离开 如果你搬出你的房子并租了房子，有一条6年的特别规定适用。 这意味着，如果你在出租房屋的头6年内出售，该住宅将免缴增值税。 不过，如果你在这段时间之后继续出租并出售，你将不得不缴纳增值税。但如果你临时搬回来住，六年的规定就会重新生效。 如果处理得当，这将是未来降低增值税的有效方法。尽管如此，这里值得注意的是，你不能把一个以上的住宅作为你的主要住宅。 如果你搬出了房子，但没有把它租给房客，同样的10年规则也适用。 
购买年数 如你于1985年9月20日前购买投资物业，可获豁免缴付增值税。
持有投资12个月 如果你持有一处投资性房产超过一年，你可以享受50%的增值税自动折扣。
例如，假设乔拥有一处并非他主要居住地的房产。 他持有它15个月，然后以2万美元的增值卖掉。 在目前莫里森政府的管理下，乔只需要申报1万美元的资本收益，这是他应纳税收入的一部分。 投资房产 如果你买了一套房子，租了一年，然后搬进去，你仍然可以申请部分免税。 要算出你可以豁免多少钱，你必须把你出租这栋房子的时间和它成为你的房子的时间进行比较。 然后将使用这种比较来申请部分豁免。 从家里赚钱 如果你选择在你的房子里出租一个房间，当你出售的时候，你将需要支付增值税。 你必须根据产生收入的建筑面积比例纳税。 记住，你也可以从利息支出中扣除一部分。
转移到亲戚或朋友那里 如果你将投资房产传给朋友或家人，增值税仍然适用。 你将无法通过赠送土地或以低于市场价值的价格出售土地来逃避增值税。在这种情况下，你需要知道房产转让当天的市场价值，因为这将被视为售价，而不管你的亲戚或朋友实际支付了多少。 当特殊规则适用时，也有特定的情况，例如当转移作为关系分解的一部分发生时。如需更多信息，请访问澳大利亚税务局网站，或与您的会计师交谈。
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.
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