하도 재밌고 웃껴서 답변합니다..^^ 감사합니다..

암튼 앞으로도 계속 쇼 부탁드립니다,,,^^

뭐하는 시츄에이션인지? 몰겠지만,,,,ㅋㅋㅋ 어제 예고한대로,,,

CGT에 대해 짚어보기로 했으니 답변해드리죠,,,??

그리고 전 회계를 공부하거나 전문가가 아님을 분명 밝혀드립니다..

제 개인적인 경험을 토대로,,,,아는 상식선에서 말씀드리고 있으니,,,

이런식으로 아는척 할려고 이런 질문식으로 비꼬지 마시고,,,,,ㅋㅋㅋ

키보드 두들겨주시길 부탁합니다..그래야 저도 상식선에서 정확한 정보를 공유하죠^^

 

GST는 오지님이 설명했으니...뒤로 넘기고,,,

그담부터 시작할까요???

 

5. 제가 현재 사는 집은 호주 이민와서 산 집인데 (10년전 쯤), 현재 집값이 대충 50만불 정도 오른것 같습니다. 저도 이집을 팔면 양도세를 내야 하나요? 밑에 양도세 쓰신 것 보고 질문 드립니다. 시세 차익이 너무 많이 나서 그런가요? 좀 불안해 지네요. 에궁

 

CGT(양도소득세)가 산정되는 방법은 밑에 설명되어 있고,,,

물론 CGT 면제되는 대상이 있습니다??

또한 면제되지 않는 되상은 절세방법을 선택하구여..

제가 친절히 국세청에서 찾아서 다 올려놨는데...뭐하는 건지..??

 

Selling your home

Generally, if you are an individual ? not a company or trust ? you can ignore a capital gain or capital loss from a capital gains tax (CGT) event that happens to a dwelling that is your main residence (also referred to as 'your home').

 

To obtain full exemption from CGT:

 

1. the dwelling must have been your home for the whole period you owned it

소유한 순간부터 파는순간까지 메인하우스(main residence)어야하고,,,

 

2. the dwelling must not have been used to produce assessable income, and
Assessable Income(수익) 을 내지 말아야 하며,

여기서 그럼 Assessable Income? 이게 뭔가?? 다시 국세청에서,,^^

 

자꾸 질문하시 마시고 링크걸어주면 제발 보고 글쓰시길,,,

http://www.ato.gov.au/individuals/content.asp?doc=/content/36910.htm

 

3. any land on which the dwelling is situated must be two hectares or less.

땅덩어리 크기가 2헥타미만이어야 합니다..

 

If you inherited a dwelling or a share of a dwelling and it was not the deceased’s main residence, you may not get full exemption.

만약 돌아가신 분의 메인하우스 아닌 집을 상속받았다면, 면제 안됩니다...

 

계속해석해야 하나?? 영어 좀 하신다하시지 않아나??

암튼 면제받지 못하거나 부분으로 공제되는 경우,,당연 그 반대겠죠,,,

 

If you are not fully exempt, you may be partially exempt if:

 

the dwelling was your main residence during part of the period you owned it
you used the dwelling to produce assessable income, or
the land on which the dwelling is situated is more than two hectares.

Short absences from your home ? for example, annual holidays ? do not affect your exemption.

 

대신 메인하우스에서 생기는 잠깐의 不在(부재), 휴가 등은,,

면제에 영향을 주지않습니다..

 

영어 안되시는것도 아니고,,,제발 좀 읽고 질문부탁합니다..

붙이고 해석하는거 때론 귀찮습니다.. 이거 부동산 첫글 다 올린 내용입니다.
http://www.ato.gov.au/individuals/content.asp?doc=/content/36878.htm&pc=001/002/026/017/005&mnu=5060&mfp=001&st=&cy=1

그외 CGT 면제없는 경우(투자용)

인덱세이션(indexation)이니 디스카운트니??등 하는 방법으로 절세합니다...

뭐 집 팔아보신분이 누구나 다 알테니 파쓰~

 

 

사실 GST가 한국과는 많이 다른것 같습니다. 집 같은 경우에는 가격이 워낙커서 10%의 GST는 정말 큰 액수라서 그런거 같네요.

 

네~~ GST는 워낙 광범위한 범주라,,,맞는 말 같네요,,,^^

 

이 런 주제였던것 같습니다. 저의 운동 클럽 회원들이 가장 궁금해 하는 내용 같네요. 요새 하도 부동산이 널을 뛰어서 저마다 어떻게 할지 몰라서 그러는거 같습니다. 새집 장만하시는 분들은 정부에서 보조금을 많이 준다고 해서 집 보러 다니시는 주위 분들도 많아지신것 같고, 무엇보다 은행 금리가 많이 내려서 더 유리한 것 같다고들 얘기하십니다.

 

쥐뿔도 말도 안되는 소리라는 아시죠????

꼭 통계수치나 경제전문지가 아니더라도.....

호주경제상황이 어떤지 뉴스나 신문보시는 분이라면 다 아는데....^^

실물경제는 이제 서서히 오고있구여,,,

(글구 은행금리가 많이 내려서 더 유리하다???ㅋㅋ 엥???)

가만히 혼자서 지금 집사면 어케될까?? 고민해보세요,,

물론 100%의 모든 주택이 그렇다는거 아닙니다...

주식폭락해도 오르는 기업이 있습니다..

로또도 분명 당첨되는 분있구여...제가말하는건 통계적이고 확률적인 얘기를 하는거니

오해마세요...^^ㅋㅋㅋㅋ

 

마지막으로 GST는 제가 어제 올렸는데 다시 질문하시니,,,

귀찮아서 구글링했습니다....^^

충분히 질문들에 참고가 되실겁니다....아~하하하하

 

1. 왜 새집을 살때는 GST를 내야하나요? 그람 집살때 낸  GST 환급이 가능한가요?

2. 상가용 부동산을 사면 GST를 내야 하나요?

어떤 분은 냈다고 하고, 어떤 분은 안 냈다고 하고 어느분 말씀이 맞는지 모르겠네요.

3. 내가 사는 집을 살때는 GST를 내지 않는데 왜 그런건가요?

4. 일반인과 GST는 무슨 관계가 있나요?

 

 

Basic Definitions

It is essential at the outset to understand that it is the vendor (or landlord) who pays the tax direct to the government, not the buyer.

Although the amount the buyer pays to the vendor includes the tax component.

It is also important to understand the three ways the tax can be applied:

1. Taxable Supply - GST is payable and the vendor can deduct credits for previous GST payments (Inputs).
2. Input taxed - GST is not payable, but the vendor cannot deduct previous GST payments.
3. GST Free - GST is not payable, and the vendor can deduct credits for previous GST payments.

Most items are Taxable Supplies but many supplies like residential rents and financial services are Input Taxed, whilst on-ly special exceptions will be GST Free like:

 

• State taxes, e.g. Land Tax and Stamp Duty.
• Council rates, including water and sewage charges.
• Planning and Building application fees.
• Fresh food
• Education and health costs.
• Overseas air fares.
• All exports
• Sale of the family home.
• Farming land, for continued use as a farm.
• Real Property as part of an on-going concern.

 

Another point that is sometimes hard to grasp is that trading businesses do not in effect 'pay' GST; e.g. it is not an extra cost to them as they get a tax credit for any GST they do pay on their own purchases or 'Inputs.' This credit is deducted from the taxes they collect on their sales (which are paid by their purchasers), when calculating the net amount to pay the ATO.

But in the case of Input Taxed Items businesses do incur an extra cost as they are unable to claim tax credits on those inputs. This particularly applies in the case of residential investments.

This means that not all businesses are going to be able to just add all their tax payments together and claim them as on-e large tax credit. They must be aware of any products they deal in that are input taxed and keep those payments separate. No doubt a few errors will arise in practice!

To Register or
Not To Register

Non-Registered investment property owners do not charge GST when they make a sale or rent a property, whereas registered owners must charge it (where required) and pass the GST on to the government. This may sound like a powerful argument for not registering, but there is a catch as non-registered investors (or businesses) cannot claim back the GST payments they have made on their purchases or expenses (inputs).

And they may also be breaking the law as any investor or business with a gross income exceeding $50,000 p.a. must register and receive an official Australian Business Number (ABN). There is an anomaly here in that income from residential property is not included when calculating the $50,000 as it is 'on-ly' input taxed.

Investors and companies that earn less than $50,000 from other sources still have the option to register, and if they do they will be able to claim their tax credits.

Buying from
Non-Registered Vendors

Anyone buying investment property from a non-registered vendor will not have to pay GST and may pay a lower price if most of the vendors in that market are registered. But the non-registered vendor may want to share some of this benefit and raise his price. This will dissuade registered investors as they are able to claim tax credits for any GST they pay. nullly non-registered buyers will gain an advantage from not paying GST, and eventually the marketplace will set the price.

Buying Vacant Land

If you by it from a farmer it may be GST free. If you buy it from an unregistered owner it is GST free. If you buy it from a registered owner, the price you pay will include a GST component which eventually will be 10%, but in the transition period could well be less. You will receive a Tax Invoice and if you are registered will be able to claim a tax credit for the GST paid in your first tax statement after the ownership of the land is transferred.

Commercial Property Investments

Commercial properties are fully Taxable Supplies. GST is charged on all sales and rents, and all GST payments can be claimed as tax credits. Except that any non-registered owners do not charge GST on sales or rent.

This is a 'no net loss' to both registered owners and tenants, as GST is automatically returned to the tenants (as long as they are registered) in the form of input tax credits.

Similarly, although the purchaser of a commercial property pays GST to the vendor, he is able to recover the tax paid by claiming it as an input tax credit.

So the net cost to him is zero - plus the paperwork of course. Therefore GST will not raise the price of commercial property at all! Although the landlord passes on to the ATO on-e eleventh of the rent he collects from the tenant, he is able to claim input tax credits for any GST he has paid on his expenses such as Body Corporate levies, property management fees or repairs and maintenance. There is therefore no case for higher commercial rents as a result of GST, other than for the GST itself, which the tenant can then recover.

The Family Home

Existing family homes can be sold without GST regardless of whether they are sold to another family or to an investor. But if you buy a new home the builder must charge 10% GST. When the dust settles (by late 2000) his net costs will be some 4% lower due to the abolition of Wholesale Sales Tax, so the overall cost increase is on-ly about 6%. Nor will subsequent resales of family homes be taxed.

However, the full effect of this 6% increase will not be felt for up to two years after GST is introduced as the builder does not have to charge GST on any land he owns or on the value of building work done before 1 July 2000. It is on-ly when the builder has to buy new land after 1 July 2000 that the full 6% increase will come into effect.

Residential Investment Property Sales

When secondhand residential investment property is sold it will not be subject to GST as long as the property is used 'predominantly for residential accommodation.'

However, newly built residential investment property will attract GST in the same way as the family home described above. The cost of new residential property will therefore rise by around 6% over the next two years.

Eventually the marketplace will operate to enable this to flow-on to selling prices of existing residential property. How long this takes will depend upon demand and the amount of new stock coming on-to the market. When it does, it will provide a windfall profit to residential investors.

Residential Rents

GST is not charged on residential rents, regardless of whether the owner is registered or not. And regardless or whether the landlord owns on-e or twenty-one residences.

Residential rents come under the Input Taxed category, which means the landlord's costs will rise by possibly 2-5% under GST and if he is to receive the same return on his investment, he will want to recover this from the tenant by raising the rent. Whether or not he can do this without losing a tenant depends upon the local rental market, and in any case he can on-ly do it when the current lease expires. No ruling has yet been made on whether Holiday-let Units are to be treated like other longer term residential property or as short term residential property like hotels, motels etc. These come under a special classification of 'commercial residential' with its own set of rules.

Protecting Existing Commercial Assets From GST

Property owners and builders will not charge GST when they sell assets they owned before 1 July 2000. But they will have to pay GST on any enhanced value or any building work that is carried out on the properties after that date.

It will be necessary for all registered owners of existing commercial investment property, and all builders and developers to obtain valuations of their properties at 1 July 2000 in order to minimise GST when they sell those properties.

Owners of existing residential investment properties are not affected as GST is not applied when they are sold as long as their use does not change.

There is no rush in the case of property valuations as Valuers are able to prepare them retrospectively when the sale eventually takes place.

But in the case of a building partly constructed at 1 July 2000 a Quantity Surveyor needs to assess the value of work done pre-GST within a few days of that date.

The total costs the builder has spent at 1 July 2000 are compared with his total project costs to arrive at a percentage completed GST free, including land. That percentage is then applied to the actual selling price to ensure the builder does not have to pay GST on the whole of his profit.

GST and the Body Corporate

Large Bodies Corporate with annual levies exceeding $50,000 are required to be registered and to charge 10% GST on the levies they send out to Unit owners. But they do get credits for all GST payments they have already made to suppliers, tradesmen, etc. Nevertheless their total outgoings are expected to rise by about 8% and Unit owners will need to pass that cost on to their tenants if they are to achieve the same net yield on their investments.

Residential rents will on-ly need to rise by about 2-3% to cover the cost of unrecoverable input taxes. But commercial rents will rise 10% to cover the GST.

Sinking Fund levies will also need to be increased by the 10% GST, but in this case it may be some years before the Input Tax Credits become available when the work is finally carried out.

Registration is optional for small Bodies Corporate of less than 20 or so Units (i.e. $50,000 income). If they do not register they do not have to add the 10% GST to their levies, but they also cannot obtain a credit for any tax they have to pay on their inputs. Nevertheless this is likely to be the preferred option for most small Bodies Corporate as they avoid the extra bookwork of sending in quarterly statements to the Tax Office.

Resident Unit Managers must pay GST on their Body Corporate fees (often called a 'salary'), commissions, etc. In most cases there will be no clause in their agreements to allow them to recover this from the Body Corporate or from individual Unit owners. However if the agreement was entered into before 2 December 1998 the tax does not become due until the first remuneration review or 1 July 2005, whichever comes first.

This may involve some delicate negotiations in cases where the Unit owners have been stuck with an old agreement that has escalated the manager's salary at an unreasonably high rate. Owners may see this as an opportunity to redress the balance. But where the manager is doing a good job for a reasonable return it is to be hoped that an amicable outcome can be achieved.

Warning:

There are many more complexities than covered in this introduction. Investors must seek professional advice on the GST. We wish to acknowledge the assistance in the preparation of this article of accountants Steven Lutz, Brian Hunter and Peter Meyers and Body Corporate manager Craig Hardy.

Copyright - Reprinted courtesy of Australian Property Investor magazine