买了一个房子花了40万，改建后卖出50万，那么收多少CGT？

引用一位网友的话! q/ @( ~% j0 s- g! t9 p
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Capital gain discount is 50% for Individuals, Partnership and Trusts, provided if you held the asset for more than 12 months.
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2 @6 n9 m9 a" T' f$ I1 ?+ ?Then it will be taxed at your marginal tax rate. ! y* \8 e# d: P! `+ b

! C- Z$ q' `  q: C/ L% H/ g) fTax rates 2007-08 for indivuduals) L7 M5 h- J8 O& s; ^  R# n; b
Taxable income | Tax on this income# Q+ O- _. l& c7 g
$1 – $6,000 |  Nil& g- d8 D) I+ u1 n6 t( Y

5 N4 W) C  j* f: q' d$6,001 – $30,000 | 15c for each $1 over $6,000
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$30,001 – $75,000 | $3,600 plus 30c for each $1 over $30,0009 K' T( B3 }0 O! ~# o$ |

, G# @" ?3 M  S9 J$75,001 – $150,000 | $17,100 plus 40c for each $1 over $75,000
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$150,001 and over | $47,100 plus 45c for each $1 over $150,000
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1 W, `: _; ^4 ]0 a' t/ TIf you don't have any other income, then 500k-400k=100K Capital gain@50%, taxable income = 50K, tax on 50k used table above =3600+0.30x20,000=$9,600 (Tax) plus 1.5% medicare levy = $750.
. B! Q4 H" K- Q% N& K; F4 ], d4 F  }TOTAL TAX ON NET CAPITAL GAIN OF 50K = $10,350. (Assume you don't have other income other than capital gain).
# z1 c& l/ B- ?6 nIf you don't have private health insurance, there maybe 1% medicare levy surchage applicable on your taxable income of $50K.! N6 f8 s0 P5 X6 n# s2 {2 ^, R

$ i* Q& c) {: T0 M: y- ~If you have PAYG salary income say 50K, then combined taxable income (with net capital gain of $50K) is $100K.# ]" Q  p) k1 J  {, E
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Then the tax = 17,100+0.4x 25,000=$27,100, plus 1.5% medicare levy = $1,500, ~, s' B7 |9 d: \; y9 p
TOTAL TAX = $28,600, tax on salary income of 50K=$10,350, this means tax on the net capital gain = $18,250.
$ m+ M5 [- Z' [  L4 EAgain, if you don't have private health insurance, there maybe 1%medicare levy surchage applicable on your taxable income of $100k5 j/ g1 G$ a9 L+ @1 R
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If you held your capital asset for less than one year, then no CGTdiscount is applicable, the whole capital gain  of $100K will beassessable. " ^6 n) `4 Z- f6 ]# |6 V

: o: q( ~* z: E( `8 P9 Y3 RBTW, renovation costs can be used as part of capital cost to reducecapital gain, for example, if it cost you $25K, then gross capital gainwill be $500K-$400K-$25K=$75K.

买卖房屋所需要的各种相关费用的list:' h; }5 h: v1 D5 T# h
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The costs I can think of for buying and selling properties are:
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Cost of buying:
% i( m5 e5 y% D$ r+ j/ X9 U- stamp duty on property (depending on price and state)3 Z) J7 k6 y% a+ E4 m8 j* U7 P
- conveyancing fee
' U6 i" r5 O* L" B1 p# _% Y- building/pest inspection (optional but recommended unless it's land value): P/ u/ D  S4 C) ~
- strata check (if strata plan building)9 C7 D! o% B# G0 q
- initial deposit (normally 0.25% of the buying price)
9 W. W; X; K5 K* r: y7 H4 g1 K* s- final deposit (normally 10% of the buying price), S; d! s7 u9 u, u
- loan related" w% s/ o& P, ~/ \! G
  - stamp duty on mortgage if buying with loan (also depending on state)
7 V2 \8 d3 B% C' |  - valuation fee (if applicable )# |/ L/ Y0 s4 m/ f- g' o1 |
  - any other loan related fees
' q; u8 P# X( h) ~6 j- on settlement day:
" ~  u, e$ q0 o. k4 V. j( }  - another 10% deposit if loan is borrowing 80% of the value of property
# j& r3 g0 F5 _6 F- may have some fix up to do on the building.9 O) {' \- @. f. w  n
- renovation/rebuild/expansion?
* e& ~5 B  j( r( ^2 X. Z& h- relocation fee (if moving in to live there)
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Sell cost:
5 t, u9 `  ^; K. ^% c- agent fees (if selling through agent) including advertising fee/ k8 f) F% D1 G+ U8 ~
- relocation cost (if living in there yourselves)/ W9 t( k) y1 m0 k; Z4 q
- CGT if investment property with capital gain
0 t; R  W: C6 }- if the property has mortgage on it:
) F& p% Y7 A# V1 B( Y  b* _6 {& R3 W  - title transfer fee4 A, U0 B9 S; `1 C
  - loan discharge fee2 F: R' C- R; n' N( b0 f$ ^
  - if loan is repaid earlier than contract stipulates then early breakage fee may also apply
' G, K, [2 L& |, T6 E, m5 O/ H  - any other bank related fees.
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This list is not exhaustive, please help me to complete it if you can think of more.

http://www.moneymanager.com.au/a ... /1210765099560.html8 _% R+ A& n7 x) L1 f( s* q

, @7 n% D& G( PQ. My sister and her husband have recently moved interstate for two tothree years. Whilst there, they are renting out their home. Will theyhave to pay capital gains tax on their property if they sell it withinthe next two or three years, or when they return from interstate?
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9 P7 l5 ]- w* G# u, ^A. Provided you do not claim any other property as your residence youcan be absent from your home for up to six years without losing its CGTexempt status.
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在moneymanager.com 看到关于免CGT的解答，不是很明白，要怎么理解“absent from ”呢？是不是不管是否曾出租？只要没有把另一处房产claim作自住房，这处之前的自住房只要不出租超过六年卖掉，都可以免CGT？

这个解释得更详细一些，看来只要住满前几个月，再搬出去，出租或其他原因，只要在六年内搬回来，再出售，就可以免CGT？这样理解对么？有了解的朋友请解释一下。
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! F. ~: i( o2 q; g5 O" B, VQ.If I buy a property, rent it out for one year whilst rentingsomewhere else, then move in and live in the house for 10 years, will Ihave to pay CGT - proportionally for the one year period - when I sellthe property?* T1 I7 a, R6 S. g- W% {& I
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A. Yes you will - but a better option may be to move into the house fora few months at the start and then move out and rent it. You can be absent for up to six years without the house losing its CGT free status,so it's only a matter of moving back during that period and the entireproperty would be CGT free. Of course if you do the sums on 11 years ofownership, with just one year as a rental, you may find that the CGT isminimal in any event.

这个跟上面的说法有矛盾，这里变成了六个月，晕！! \2 t6 A% W3 v, ]6 U. c' S* s; g- `% A

6 f6 z2 a( i) s7 ^% bQ. I bought my first home last May using the first home owners grant,and moved in for minimum six months as required and have rented itsince. I am now renting again in my preferred suburb. If I sell thehome in the next two to three years am I liable for CGT?! U) d8 H0 S( `5 _2 Y' O

( X4 N& F* a( Q1 FA.  You can be absent from your residence for up to six months without losing the CGT exemption providedyou do not claim any other property as your principal residence in thatperiod. It would seem it would be free of CGT when you sell.' F0 D0 [: \' U6 w; J( H

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Q. I bought my first home last May using the first home owners grant,and moved in for minimum six months as required and have rented itsince. I am now renting again in my preferred suburb. If I sell thehome in the next two to three years am I liable for CGT?  z- }( E9 E" r! l1 Z, @
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A.  You can be absent from your residence for up to six months withoutlosing the CGT exemption provided you do not claim any other propertyas your principal residence in that period. It would seem it would befree of CGT when you sell.
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9 `. z# D% Q% ]* YTypo, should be six years. Yes, you can rent up to 6 years and stillget CGT exemption, provided this was your principal place of residence.

If a taxpayer owns his/her home and claims  that home as his/her mainresidence for CGT purposes, the taxpayer  has a number of planningopportunities available to minimise any  capital gain or loss ondisposal of the property.  : H. i& N9 D+ V
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A taxpayer may:  # e8 N& R* c! p& Z

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• change residences and claim the CGT exemption for both  houses for up to 6 months; and
• continue to treat a house as his/her main residence,despite  not living in the property, and derive assessable income fromthe  property for 6-year periods while maintaining the CGT exemption.
• If the taxpayer's principal residence is a pre-CGT assetand  the taxpayer wishes to invest in another property, then ifthe  taxpayer uses the post-CGT property as the principalresidence,  capital gains on both would be exempt because one would bea  pre-CGT asset and the other exempt under the principalresidence  exemption.

   
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% B- t% g% d0 j3 eExceptions, problems and  qualifications  0 s$ T# N8 F0 `
Take the following into account.  
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• The main residence exemption from CGT only applies to  individuals.
• The CGT exemption can only be maintained for both housesfor  the 6-month period if a taxpayer's existing main residencewas  his/her main residence for at least 3 of the last 12 months andthe  existing main residence was not used to produce assessableincome  at any time when, in the last 12 months, the residence was notthe  taxpayer's main residence.
• If a taxpayer chooses to treat a dwelling as his/hermain  residence for the 6-year absence period, he/she cannot haveanother  main residence during that time.
• The 6-year absence period does not need to be continuous.
• The taxpayer may have more than one 6-year absence period from  his/her main residence.

条件太少,无法计算~

在税局网站找到了答案，跟大家分享一下：
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If you acquire a new home before you dispose of your old one, bothdwellings are treated as your main residence for up to six months if:
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5 c: [6 A* O+ H *   the old dwelling was your main residence for a continuousperiod of at least three   months in the 12 months before you disposedof it 7 Y: q$ |4 x# F# \
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  *   you did not use it to produce assessable income in any part of that 12 months when it was not your main residence, and ! F9 I5 u6 p4 w1 e
  
0 w' i, k/ z3 N9 w  O6 Y5 w  *   the new dwelling becomes your main residence. ) f7 A0 a' ~0 w% g) q
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If you dispose of the old dwelling within six months of acquiring thenew one, both dwellings are exempt for the whole period between whenyou acquire the new one and dispose of the old one.
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If you disposed of your old home before 1 July 1998, both homes are exempt for a maximum of three months.6 `  X9 j( _" z# t' ~  n
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If it takes longer than six months to dispose of your old home, bothhomes are exempt only for the last six months before you dispose of theold one. You obtain only a part exemption when a capital gains tax(CGT) event happens in relation to your old home.

假设1999年9月以后买的， 不算改建花费12月之内卖出， 有注册abn的话付3万CGT吧。

真想买房子啊！