与美国相比，澳大利亚以保持更公平的教育方式而自豪，因为美国接受高等教育的机会往往取决于经济状况。平均学生债务数字反映了这一明显差异。在美国，学生债务平均每人 37,693 美元，需要长达 20 年的时间才能偿还。尽管如此，许多美国学生仍面临着贷款无法完全解决的资金缺口。

相比之下，澳大利亚国内学生则受益于结构更合理、更方便的贷款制度，主要是通过 HECS-HELP。在澳大利亚，获得学士学位的费用通常在 20,000 澳元至 45,000 澳元之间，但某些高价值课程（如医学）的费用可能会超过这一范围。符合条件的学生可获得 HECS-HELP 贷款，大多数学位的学费最高可达 121,844 澳元，医学和牙医等课程的学费最高可达 174,998 澳元。

目前，约有 300 万澳大利亚人背负着高等教育学生债务，总额超过 810 亿澳元。每个学生的平均债务约为 27,000 澳元，还款期一般为八年多一点。超过 7,000 名澳大利亚人的贷款超过了 100,000 澳元。

当前HECS-HELP 的还款条款

当个人收入达到 54,435 澳元时，开始偿还HECS-HELP 贷款。还款率随着收入的增加而逐渐增加，从1%开始，对于年收入在159,664澳元或以上的人，还款率最高可达10%。

对 HECS-HELP的修改计划

澳大利亚政府对高等教育援助项目贷款进行了一系列改革，旨在解决对不断增加的债务和偿还负担的关切。虽然这些变化尚未成为法律，但它们提出了重大改进：

• 指数化调整：HECS-HELP贷款的指数化率将以消费者价格指数（CPI）或工资价格指数（WPI）中较低的一个来计算，而不是目前的基于CPI的计算。这一变化旨在追溯至2023年6月1日，将消除2023年7.1%的增幅。
• 提高还款门槛： 从 2025-26 年起，最低还款收入门槛将提高到 67,000 澳元。此外，还款将只适用于收入超过这一门槛的部分，而不是整个年收入。
• 贷款扣减： 在 2025 年 6 月 1 日之前，所有未偿还的学习和培训支持贷款都将减少 20%。这项措施将减轻约 160 亿澳元的债务。

HECS-HELP的贷款还款可否抵税

虽然拟议的修改计划旨在减轻借款人的负担，但关于HECS-HELP的贷款还款是否应抵税的争论仍在继续。与其他形式的债务（如商业或投资贷款）不同，尽管教育通常是对个人收入潜力的一种投资，但HECS-HELP所贷款的还款不符合减税条件。

允许HECS-HELP还款的税收减免可以为借款人、特别是中等收入阶层的借款人提供即时的经济救济。这将激励个人更快偿还贷款，从而有可能降低整体债务水平。此外，减税将符合鼓励技能获取和劳动力发展的原则，这将有利于更广泛的经济。

平衡制度

在澳大利亚，围绕学生贷款的讨论反映了人们对教育的可负担性、可获得性和公平性的广泛关注。虽然与其他国家的制度相比，澳大利亚高等教育分担费用计划–助学贷款提供了大量支持，但不断增长的债务总额和还款挑战表明仍有改进的余地。

通过实施指数化改革、提高门槛以及可能引入税收减免等改革措施，澳大利亚可以进一步加强其高等教育资助体系，为学生和毕业生提供更有效的支持。这些改革将确保教育继续成为通向机遇的途径，而不是终身的经济负担。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询, 自管养老金及审计的贷款等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Zoe Ma @ Pitt Martin Tax

Australia prides itself on maintaining a more equitable approach to education compared to the United States, where access to higher education often depends on financial circumstances. The stark difference is reflected in the average student debt figures. In the US, student debt averages USD $37,693 per person and can take up to 20 years to repay. Despite this, many US students face gaps in funding that loans cannot fully address.

In contrast, Australian domestic students benefit from a more structured and accessible loan system, primarily through HECS-HELP. The cost of obtaining a bachelor’s degree in Australia typically ranges from $20,000 to $45,000, though certain high-value courses like medicine can exceed this range. HECS-HELP loans are available for eligible students, covering tuition fees up to $121,844 for most degrees and $174,998 for courses like medicine and dentistry.

Currently, around 3 million Australians carry higher education student debt, which collectively exceeds $81 billion. The average debt per student is approximately $27,000, and repayment typically spans a little over eight years. More than 7,000 Australians have loans surpassing $100,000.

Current HECS-HELP Repayment Terms

Repayment for HECS-HELP loans starts when an individual’s income reaches $54,435. The repayment rate scales progressively with income, beginning at 1% and peaking at 10% for those earning $159,664 or more.

Proposed Changes to HECS-HELP

The Australian Government has introduced a series of reforms to HECS-HELP loans aimed at addressing concerns over rising debt and repayment burdens. While these changes are not yet law, they propose significant improvements:

1. Indexation Adjustments: The indexation rate for HECS-HELP loans will be the lower of the Consumer Price Index (CPI) or Wage Price Index (WPI), instead of the current CPI-based calculation. This change, intended to be backdated to 1 June 2023, would eliminate the 7.1% increase applied in 2023.
2. Higher Repayment Threshold: From 2025-26, the minimum income threshold for repayments will increase to $67,000. Additionally, repayments will only apply to the portion of income exceeding this threshold, not the entire annual income.
3. Loan Reductions: A 20% reduction will apply to all outstanding study and training support loans before 1 June 2025. This measure would alleviate around $16 billion in debt.

Deductibility of HECS-HELP Loan Repayments

While the proposed changes aim to reduce the burden on borrowers, there is ongoing debate about whether HECS-HELP repayments should be tax-deductible. Unlike other forms of debt, such as business or investment loans, HECS-HELP repayments do not qualify for tax deductions, even though education often serves as an investment in an individual’s earning potential.

Allowing tax deductibility for HECS-HELP repayments could provide immediate financial relief for borrowers, particularly those in middle-income brackets. It would incentivize individuals to repay loans sooner, potentially reducing overall debt levels. Moreover, tax-deductibility would align with the principle of encouraging skill acquisition and workforce development, which benefits the broader economy.

Balancing the System

The discussion around student loans in Australia reflects broader concerns about affordability, accessibility, and equity in education. While HECS-HELP provides substantial support compared to systems in other countries, the growing total debt and repayment challenges indicate room for improvement.

By implementing reforms such as indexation changes, higher thresholds, and potentially introducing tax deductibility, Australia could further enhance its higher education funding system to support students and graduates more effectively. These changes would ensure that education remains a pathway to opportunity rather than a lifelong financial burden.

Pitt Martin Group is a CPA accounting firm, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Zoe Ma @ Pitt Martin Tax

未来几个月，我们会探讨财产继承的各个方面，如遗产规划、遗产处理和商业继承。本月，我们将重点关注财产继承的税务影响–如果处理不当，可能会产生重大的财务后果。

除了分割资产带来的情感和后勤方面的挑战外，了解财富如何流向受益人的税务后果也至关重要。根据资产的类型和受益人的纳税情况（如是否为澳大利亚税务居民），税收结果可能会有很大的不同。

继承现金

当现金从过世者转入其遗产，然后分配给受益人时，只要资金是澳元，一般不会产生税务问题。这种情况下的现金转移通常比较简单，不会引发资本利得税（CGT）。

继承资产

在税务领域，过世通常被视为 “应税事件”。当资产的所有权因过世而发生变化时，通常会引发 “CGT ”事件。不过，澳大利亚税法在某些情况下提供减免。在大多数情况下，因过世而产生的资本利得或损失将不予考虑，除非该资产被转移至：

• 免税实体（有一些例外情况，特别是如果该实体是具有可抵扣赠与接受者地位的慈善机构）
• 合规养老基金的受托人，或
• 外国实体，前提是该资产不被视为 “澳大利亚应税财产”

只要资产转交给过世者的法定个人代表（如遗嘱执行人）或受益人（不属于上述实体），资产转让在死者去世时就免征增值税。但是，一旦受益人决定出售资产，任何资本收益或损失都要纳税。

继承股票

假设，您根据母亲的遗嘱继承了在澳大利亚证券交易所（ASX）上市的股票投资组合。这些股票的税务处理将取决于以下因素：您母亲过世时是否为澳大利亚税务居民，以及这些股票是在 1985 年 9 月 20 日（CGT 开始实施）之前还是之后购买的。

• CGT之后的股票： 如果您母亲是澳大利亚税务居民，并在CGT规则出台后购买了股票，那么股票的成本基础通常是原始购买价格。例如，如果她在 1997 年 1 月 2 日以 17.82 澳元的价格购买了必和必拓的股票，那么当您最终出售股票时，该价格将成为计算收益或损失的成本基础。
• CGT 之前的股票： 如果股票是在 1985 年 9 月 20 日之前购买的，则成本基础将重设为死亡当日的市场价值。例如，如果您的母亲于 2024 年 10 月 1 日去世，而股票价格为 45.96 澳元，则该价格将成为您的纳税成本基础。
• 非居民身份： 如果您母亲去世时是非居民纳税人，那么成本基数通常是过世时股票的市场价格。

管理继承的股票可能具有挑战性，因为其价格和构成可能会随着时间的推移而波动。最初的小额投资组合可能会大幅增值，因此进行适当的税务规划至关重要。

继承房产

现在，假设您从父亲的遗产中继承了澳大利亚的一处住宅房产。就CGT而言，您被视为在父亲去世之日获得该房产。在许多情况下，房产的成本基础是可继承的，这意味着它是基于您父亲最初购买房产时的价格。但是，在引入CGT制度之前购置的房产、以及作为您父亲主要住所的房产，处理方式会有所不同。

特殊规则允许受益人在继承房产时获得全部或部分主要住所免税。如果您父亲的房产在他过世时是他的主要住所，并且没有用来产生收入（即没有出租或用于商业目的），那么遗嘱执行人或受益人在以下任一条件下都有资格获得全部的CGT豁免：

• 房屋在您父亲去世后两年内售出，或
• 在出售房屋之前，该房屋一直是未亡配偶或其他符合条件的个人（如根据遗嘱有权占用该房产的人）的主要住所。

例如，如果该房屋是您父亲的主要住所，并在两年内出售，则不适用 CGT。如果您选择在以后出售房屋，例如在继承房屋 10 年后出售，那么CGT的处理将取决于在这 10 年中该房产的使用情况。

在某些情况下，如遗嘱有争议或情况复杂，导致房产出售延迟，则可延长两年规则。

如果您的父亲不再居住在该房产中，但根据 “缺席规则 ”继续将其视为主要住所（例如，如果他搬到了养老院），那么CGT豁免可能仍然适用。

如果您父亲是非居民纳税人，除非有不同的规定，否则用于计算CGT的成本基础通常是他过世时房产的市场价格。

继承外国财产

如果您是澳大利亚居民，从非居民处继承了国外房产（例如，从英国亲戚处继承了一栋房子），那么用于纳税的成本基础通常是房产在死亡时的市场价格。如果您出售房产并获得收益，则将适用澳大利亚的CGT规则，尽管CGT折扣可能低于 50%。此外，如果收益也在海外被征税，则可以使用国外已缴税金抵消来减少在澳大利亚的应纳税额。

遗产税的复杂性

资产继承很容易就会变得复杂，尤其是涉及多种类型的资产，或者涉及外国税收规则时。要确保您和您的受益人能够有效地处理这些问题，适当的遗产规划和对遗产继承的税收后果的了解至关重要。如需有关遗产规划或继承财产的税务影响的个性化建议，请随时联系我们寻求专业帮助。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询, 自管养老金及审计的贷款等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Zoe Ma @ Pitt Martin Tax

Each month, we will explore various aspects of transferring property, such as estate planning, handling inheritances, and business succession. This month, let’s focus on the tax implications of inheriting assets—an area that can have significant financial consequences if not handled properly.

Beyond the emotional and logistical challenges of dividing assets, it’s critical to understand the tax consequences of how your wealth will flow to your beneficiaries. Depending on the type of asset and the tax status of the beneficiary—such as whether they are an Australian resident—the tax outcome can vary significantly.

Inheriting Cash

When cash is passed from the deceased to their estate, and then distributed to beneficiaries, there are generally no tax implications, provided the funds are in Australian dollars. Cash transfers in this context are typically straightforward and do not trigger capital gains tax (CGT).

Inheriting Assets

In the world of taxation, death is often considered a “taxing event.” When ownership of an asset changes due to death, it usually triggers a CGT event. However, Australian tax law offers relief under certain conditions. In most cases, capital gains or losses resulting from a death are disregarded unless the asset is transferred to:

• An exempt entity (with some exceptions, particularly if the entity is a charity with deductible gift recipient status),
• A trustee of a complying superannuation fund, or
• A foreign entity, assuming the asset is not considered “taxable Australian property.”

As long as the asset is passed to the deceased’s legal representative (e.g., the executor) or a beneficiary, who is not one of the entities listed above, the asset transfer is exempt from CGT at the time of death. However, once the beneficiary decides to sell the asset, any capital gains or losses become taxable.

Inheriting Shares

Let’s say you inherit a share portfolio listed on the Australian Stock Exchange (ASX) under your mother’s will. The tax treatment of those shares will depend on factors like whether your mother was an Australian resident for tax purposes at the time of her death and whether the shares were purchased before or after 20 September 1985 (the introduction of CGT).

• Post-CGT shares: If your mother was an Australian tax resident and acquired the shares after the CGT rules were introduced, the cost base of the shares is typically the original purchase price. For example, if she purchased BHP shares for $17.82 on 2 January 1997, that price would be the cost base used to calculate your gain or loss when you eventually sell the shares.
• Pre-CGT shares: If the shares were acquired before 20 September 1985, the cost base is reset to the market value at the date of death. For instance, if your mother passed away on 1 October 2024, and the shares were valued at $45.96, that price would be your cost base for tax purposes.
• Non-resident status: If your mother was a non-resident for tax purposes when she died, the cost base is usually the market value of the shares at the time of death.

Managing inherited shares can be challenging as their value and composition can fluctuate over time. What starts as a small portfolio may grow significantly in value, making proper tax planning essential.

Inheriting Property

Now, imagine you inherit a residential property in Australia from your father’s estate. For CGT purposes, you are deemed to have acquired the property on the date of his death. In many cases, the cost base of the property is inherited, meaning it’s based on the value when your father originally purchased it. However, the treatment differs for properties acquired before the CGT regime was introduced and for a property that was your father’s primary residence.

Special rules allow beneficiaries to access a full or partial main residence exemption on inherited properties. If your father’s home was his main residence at the time of death, and it wasn’t used to generate income (i.e., not rented or used for business purposes), the executor or beneficiary might qualify for a full CGT exemption under either of these conditions:

• The house is sold within two years of your father’s death, or
• The house remains the main residence of a surviving spouse or other qualifying individuals (such as someone who had the right to occupy the property under the will) until the house is sold.

For example, if the house was your father’s primary residence and sold within two years, no CGT would apply. If you choose to sell the house later, say 10 years after inheriting it, the CGT treatment will depend on how the property has been used during those 10 years.

An extension to the two-year rule can apply in certain situations, such as if the will is contested or complicated, delaying the sale of the property.

If your father was no longer living in the property but continued to treat it as his main residence under the “absence rule” (e.g., if he moved to a retirement village), the CGT exemption may still apply.

If your father was a non-resident for tax purposes, given the proeprty was purchased at post-CGT period, the cost base for CGT purposes is usually inheriting the acquiring price when your father purchased it.

Inheriting Foreign Property

If you are an Australian resident inheriting foreign property from a non-resident (for example, a house from a relative in the UK), the cost base for tax purposes will generally be the market value of the property at the time of their death. If you sell the property and a gain arises, the Australian CGT rules will apply, though the CGT discount may be less than 50%. Additionally, if the gain is also taxed overseas, a foreign tax offset may be available to reduce the amount of tax payable in Australia.

The Complexity of Inheritance Taxation

Inheriting assets can quickly become complex, especially when multiple types of assets are involved, or if foreign tax rules come into play. Proper estate planning and an understanding of the tax consequences of inheritance are essential to ensuring that you and your beneficiaries can navigate these issues effectively. For personalized advice on the tax implications of inheriting property, feel free to reach out for professional assistance.

Pitt Martin Group is a CPA accounting firm, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Zoe Ma @ Pitt Martin Tax

你是否拥有投资物业或奢侈的生活方式资产，如游艇、高档汽车甚至飞机？如果是，澳大利亚税务局(ATO)近期将密切关注这些资产，以确保在纳税申报表中申报的内容与实际的财务和资产数据保持一致。

最近，ATO推出了两项新的数据匹配计划，专门针对投资物业所有者和拥有高价值生活方式资产的个人。

投资物业:ATO的焦点

长期以来，投资性房产一直是ATO关注的焦点，尤其是在确保正确报告租金收入和抵扣方面。在之前对住宅投资物业贷款和房东保险数据进行检查的数据比对工作基础上，ATO 现在扩大了其覆盖范围。从2018-19财年到2025-26财年，ATO将从物业管理软件中收集数据。

这些数据采集包括广泛的信息:

• 业主身份详细信息: 包括个人信息，如姓名、地址、电话号码、出生日期、电子邮件地址、企业名称和澳大利亚企业号码(ABN)(如适用)。
• 物业详细信息: 诸如物业地址、物业首次出租日期以及物业管理人的详细信息(包括其ABN和执照号码)。
• 物业交易: 租金收入和支出的详细记录，包括交易期限、说明、金额和租金账户余额。

这项新计划不仅是一项重大举措，它还是对 ATO 自 2016 年 7 月 1 日以来持续从各州和地区政府收集物业转让数据的重要补充。这意味着每季度都会定期向ATO报告财产转移数据。

最新的数据比对举措主要针对以下房东:

• 未能按要求提交出租物业明细表;
• 少报或漏报租金收入;
• 不正确申报抵扣额;
• 遗漏或不准确地报告资本利得税(CGT)信息。

正在审查的生活方式资产

除了投资性房产，ATO还通过与保险公司合作，加强了对高价值生活方式资产的监管。通过这种合作关系，ATO可以交叉参考奢侈品资产的所有权，例如:

• 价值6.5万澳元或以上的大篷车和房车;
• 价值65,000澳元或以上的机动车辆，包括汽车、卡车和摩托车;
• 价值65,000澳元或以上的纯种马;
• 每件估价在10万澳元或以上的艺术品;
• 价值10万澳元或以上的海上船只;
• 价值15万澳元或以上的飞机。

ATO将从这些保险公司那里收集大量信息，包括投保人的个人信息、资产购买价格和资产的主要用途等。

这些工作旨在查明个人或企业的以下情况：

• 积累或改善资产，但未在纳税申报表中申报这些收购;
• 处置资产而未申报收入及/或资本利得;
• 错误申报商品及服务税 (GST) 抵免;
• 当企业拥有的资产用于个人目的时，未附加福利税(FBT)。

这对纳税人意味着什么?

ATO的数据匹配计划提醒我们，准确申报至关重要。无论是出租物业还是奢华的生活方式资产，确保正确报告所有收入、扣除和处置都有助于避免不必要的审查。ATO可以获取越来越详细的数据，这意味着更有可能发现差异，并对违规行为进行处罚。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询, 自管养老金及审计的贷款等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Zoe Ma @ Pitt Martin Tax

Do you own an investment property or luxury lifestyle assets such as a boat, a high-end vehicle, or even an aircraft? If so, the Australian Taxation Office (ATO) is keeping a close eye on these assets to ensure that what is declared in tax returns aligns with the actual financial and asset data.

In a recent move, the ATO launched two new data-matching initiatives specifically aimed at investment property owners and individuals fortunate enough to possess high-value lifestyle assets.

Investment Properties: Increased ATO Focus

Investment properties have long been a focal point for the ATO, especially when it comes to ensuring correct reporting of rental income and deductions. Building on previous data-matching efforts that examined data from residential investment property loans and landlord insurance, the ATO has now extended its reach. From the 2018-19 financial year through to the 2025-26 financial year, the ATO will collect data from property management software.

This data capture includes a wide range of information:

• Owner identification details: This includes personal information such as names, addresses, phone numbers, dates of birth, email addresses, business names, and Australian Business Numbers (ABNs) where applicable.
• Property details: Information like property addresses, the date the property was first made available for rent, as well as details of the property manager (including their ABN and license number).
• Property transactions: Detailed records of rental income and expenses, covering transaction periods, descriptions, amounts, and rental account balances.

While this new program is a significant step, it complements the ATO’s ongoing collection of property transfer data from state and territory governments since July 1, 2016. This means that property transfers are regularly reported to the ATO each quarter.

The latest data-matching initiative is aimed squarely at landlords who:

• Fail to submit required rental property schedules when required;
• Underreport or omit rental income;
• Incorrectly claim deductions;
• Omit or inaccurately report Capital Gains Tax (CGT) information.

Lifestyle Assets Under Review

In addition to investment properties, the ATO is also tightening its oversight of high-value lifestyle assets by working with insurance providers. Through this partnership, the ATO can cross-reference ownership of luxury assets, such as:

• Caravans and motorhomes valued at $65,000 or more;
• Motor vehicles, including cars, trucks, and motorcycles, valued at $65,000 or more;
• Thoroughbred horses valued at $65,000 or more;
• Fine art with a valuation of $100,000 or more per item;
• Marine vessels valued at $100,000 or more;
• Aircraft valued at $150,000 or more.

The ATO will collect substantial information from these insurance providers, including personal details of policyholders, asset purchase prices, identification details, and the primary use of the asset.

These efforts are designed to identify cases where individuals or businesses:

• Accumulate or improve assets without reporting these acquisitions in their tax returns;
• Dispose of assets without declaring income and/or capital gains;
• Incorrectly claim Goods and Services Tax (GST) credits;
• Fail to report fringe benefits tax (FBT) when assets owned by a business are used for personal purposes.

What This Means for Taxpayers

The ATO’s data-matching programs serve as a reminder that accurate reporting is essential. Whether it’s a rental property or a luxury lifestyle asset, ensuring that all income, deductions, and disposals are reported correctly can help avoid unwanted scrutiny. The ATO’s access to increasingly detailed data means that discrepancies are more likely to be caught, and penalties may apply for non-compliance.

Pitt Martin Group is a CPA accounting firm, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Zoe Ma @ Pitt Martin Tax

在联邦法院最近审理的一起案件中，税务专员成功地辩称，一对澳大利亚夫妇银行账户中超过160万澳元的存款构成了可征税收入，而不是来自朋友的赠与或借贷。

案例:Rusanova和税务专员

Rusanova与税务专员一案就像一部电影。此案涉及一对居住在澳大利亚的俄罗斯夫妇，他们收到了160多万澳元不明原由的银行存款，累计利息超过6.7万澳元。他们的岳父是俄罗斯海鲜出口商，他们自己拥有几家澳大利亚公司，以及一位提供多笔2万澳元贷款的朋友。

此案的关键问题是，这对夫妇能否说服澳大利亚税务局(ATO)，这些不明原因的存款要么是赠与，要么是贷款，以及如果税务专员不同意会发生什么。如果税务专员认为这些存款是收入，他可以发出欠税评估，将举证责任转移到纳税人身上。

不明原因的存款

在2012年至2016年期间，这对夫妇的银行账户中收到了大约163.6万澳元。当夫妻双方都没有报税，误以为他们没有应税收入时，ATO开始怀疑起来。这对夫妇声称存款是女方父亲的赠与，因此不需要纳税。然而，没有任何记录、短信或电子邮件来支持他们的说法，甚至没有确认收到这些资金。

此外，这对夫妇的一个朋友也存入了几笔钱，其中包括在一周内进行的一系列2万澳元的交易。这位朋友声称，这些都是无息贷款，没有约定条款，但他不记得自己是如何被要求发放贷款的。也没有贷款协议、电子邮件或短信来证实这些交易。奇怪的是，大约在同一时间，有记录显示丈夫偿还的金额超过了借款金额，包括将一辆保时捷卡宴(Porsche Cayenne)转让给他在俄罗斯的朋友，据称是为了偿还贷款。

使问题更加复杂的是，丈夫在四家澳大利亚公司担任董事，而这些公司都没有报税。其中一家公司从事海鲜批发，经销其岳父俄罗斯出口业务的产品。这位丈夫声称，从2010年到2016年，他只是在帮助岳父发展生意，并没有获得任何报酬。

挑战税务专员

2017 年，在一次秘密税务审计中，澳大利亚税务局根据这些来历不明的存款和支出对这对夫妇的所得税纳税义务进行了评估，并发出了欠税评估。这对夫妇提出异议，部分成功地修改了评估结果。然而，当他们在行政上诉法庭(AAT)对修订后的评估提出质疑，认为评估过高时，他们的挑战最终没有成功。

税务专员能否决定你的纳税义务?

税务专员有权对逾期未交的报税表或活动报表发出 “默认评估”，其依据是澳大利亚税务局认为您应缴纳的税款，而不是您已申报的税款。欠税评估尤其令人担忧，因为它可能会带来相当于税收相关责任75%的行政罚款，如果持续不合规，可能会增加到95%。

对这对夫妇来说，挑战在于证明这些资金确实是赠与，不需要纳税。然而，举证责任在于纳税人。AAT认为，如果没有可靠的证据，就没有依据来确定这些存款是否不属于这对夫妇应纳税收入的一部分。因此，这对夫妇声称存款是赠与或贷款的说法被AAT驳回。尽管女方父亲的宣誓书称这些资金是赠与，但这对夫妇未能证明他们的实际收入是多少，也未能提供足够的证据证明这些资金确实是赠与。联邦法院驳回了这对夫妇的上诉，维持了税务专员的拖欠税款评估和相关处罚。

避免赠与税陷阱

如果是自愿赠送的金钱或资产，且不期望得到回报，赠送者也未从中获得实质利益，则一般不会被征税。但是，在某些情况下也可能需要缴税：

1. 来自外国信托的赠与: 如果您是澳大利亚税务居民，同时又是外国信托的受益人，则可能需要在报税表中申报支付给您或用于您的利益的金额。即使该款项是间接收到的，例如通过家庭成员将其赠与您，该规则也可能适用。
2. 继承: 继承的金钱或财产通常不征税，但在处置继承的资产时可能需要缴纳资本利得税（CGT）。例如，如果您继承了父母的房产，如果该房产是他们的主要居所，他们是澳大利亚的纳税居民，并且您在两年内出售了该房产，则一般不征收资本利得税。但是，如果房产是在继承两年后出售的，或者不是他们的主要住所，或者您的父母在去世时不是澳大利亚税务居民，则可能需要缴纳资本利得税。
3. 资产赠与: 捐赠或赠与资产并不能避免缴纳资本利得税。如果您没有收到任何回报，或收到的资产价值低于市场价值，那么市场价值替代规则就可能适用，从而引发资本利得税责任。例如，如果父母将一块土地赠与女儿，税务局会考虑赠与时土地的市场价值。如果土地的价值超过购买价格，即使没有金钱交易，也会产生资本利得税负债。同样，捐赠加密货币也可能会引发资本利得税。如果您向慈善机构捐赠加密货币，可能会按照捐赠时的市场价值进行评估。只有当慈善机构是可减税的赠与接受者并接受加密货币时，您才能申请减税。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询, 自管养老金及审计的贷款等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Zoe Ma @ Pitt Martin Tax

In a recent Federal Court case, the Tax Commissioner successfully argued that over $1.6 million deposited into an Australian couple’s bank account constituted assessable income rather than a gift or loan from friends.

The Case: Rusanova and Commissioner of Taxation

The case of Rusanova and Commissioner of Taxation, reads like a telemovie. It involves an Australian-resident Russian couple who received over $1.6 million in unexplained bank deposits, accrued more than $67,000 in interest, a father-in-law who is a Russian seafood exporter, several Australian companies, and a friend who provided multiple loans in $20,000 instalments.

The key issue in this case was whether the couple could convince the Australian Tax Office (ATO) that these unexplained deposits were either gifts or loans, and what happens when the Tax Commissioner disagrees. If the Commissioner believes the deposits are income, he can issue a default tax assessment, which shifts the burden onto the taxpayer to prove otherwise.

The Unexplained Deposits

Between 2012 and 2016, the couple received around $1,636,000 in their bank accounts. The ATO became suspicious when neither spouse lodged tax returns, mistakenly believing they had no taxable income. The couple claimed the deposits were gifts from the wife’s father, thus not subject to tax. However, there were no records, texts, or emails to support their claim or even to acknowledge the receipt of these funds.

In addition, a friend of the couple deposited several amounts, including a series of $20,000 transactions over the course of a week. The friend asserted these were interest-free loans with no agreed terms, although he couldn’t recall how he was asked to make the loans. There were also no loan agreements, emails, or texts to substantiate these transactions. Oddly, around the same time, the husband was documented as repaying amounts exceeding what had been borrowed, including transferring a Porsche Cayenne to his friend in Russia as alleged loan repayment.

Further complicating matters, the husband held directorships in four Australian companies, none of which had lodged tax returns. One of these companies was involved in seafood wholesale, distributing products from his father-in-law’s Russian export business. The husband claimed he was merely helping develop his father-in-law’s business from 2010 to 2016 without receiving any remuneration.

Challenging the Tax Commissioner

In 2017, a covert tax audit led to the ATO assessing the couple’s income tax liability based on the unexplained deposits and expenses, issuing a default assessment. The couple objected, partially succeeding in having the assessment revised. However, when they contested the revised assessment before the Administrative Appeals Tribunal (AAT), arguing it was excessive, their challenge was ultimately unsuccessful.

Can the Tax Commissioner Decide Your Tax Liability?

The Tax Commissioner has the authority to issue a ‘default assessment’ for overdue tax returns or activity statements based on what the ATO believes is owed, not what has been declared. Default assessments are particularly concerning because they may carry an administrative penalty of 75% of the tax-related liability, potentially increasing to 95% in cases of persistent non-compliance.

For the couple, the challenge was proving that the funds were indeed gifts, which are not taxable. However, the burden of proof lies with the taxpayer. The AAT held that without reliable evidence, there was no basis to determine if the deposits were part of the couple’s taxable income. As a result, the couple’s claim that the deposits were gifts or loans was dismissed by the AAT. Despite an affidavit from the wife’s father stating the funds were gifts, the couple failed to demonstrate what their actual income was or provide sufficient proof that the funds were indeed gifts.

The Federal Court dismissed the couple’s appeal, upholding the Tax Commissioner’s default tax assessment and associated penalties.

Avoiding the Gift Tax Trap

Gifts of money or assets are generally not taxed if given voluntarily, without expectation of something in return, and without the donor materially benefiting. However, there are circumstances where tax may apply:

1. Gifts from a Foreign Trust: If you are an Australian tax resident and a beneficiary of a foreign trust, amounts paid to you or applied for your benefit may need to be declared in your tax return. This rule can apply even if the money was indirectly received, such as through a family member who then gifted it to you.
2. Inheritances: Inherited money or property is usually not taxed, but capital gains tax (CGT) may apply when disposing of an inherited asset. For example, if you inherit your parents’ home, CGT generally doesn’t apply if the property was their main residence, they were Australian residents for tax purposes, and you sell the property within two years. However, CGT might apply if the property is sold more than two years after inheriting it, or wasn’t their main residence, or your parents were not Australian tax residents at the time of their death.
3. Gifting an Asset: Donating or gifting an asset doesn’t avoid CGT. If you receive nothing or less than the market value for the asset, the market value substitution rule might apply, potentially triggering a CGT liability. For instance, if parents gift a block of land to their daughter, the ATO will consider the land’s market value at the time of the gift. If the land’s value exceeds the purchase price, a CGT liability could arise even though no money changed hands. Similarly, donating cryptocurrency might trigger CGT. If you donate cryptocurrency to a charity, you might be assessed on its market value at the time of donation. You can only claim a tax deduction if the charity is a deductible gift recipient and accepts cryptocurrency.

Pitt Martin Group is a CPA accounting firm, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Zoe Ma @ Pitt Martin Tax

主要居所豁免通常保护您的家庭自住房在出售时免于资本利得税(CGT)。然而，与许多税务问题一样，这不是一个简单的事情。下面我们将从各个方面深入讨论主要居所豁免的条件，以提供全面的指导。

符合主要居所资格

如果符合以下条件，房屋通常被视为主要居所:

• 你和你的家人住在房子里。
• 你的私人物品都在房子里。
• 你在这个地址收邮件。
• 你把这个地址登记在选民名册上。
• 公用事业服务，如电话、煤气和电力都是以你的名义连接的。
• 你打算把它作为你的主要住所。

值得一提的是，你在家里住的时间长短很重要，但没有硬性规定。你的意图优先于你所居住的时间，将其作为主要居住地的意图才是关键因素。

主要居所豁免申请

一般来说，除非您符合免税或部分免税的条件，或者可以用资本损失抵消税款，否则房屋出售将征收资本利得税。如果您是澳大利亚税务居民，在以下情况下可以申请主要居所全额免税：

• 在整个所有权期间，该房屋是您的主要住所。
• 你没有用房子来创造收入。
• 土地面积不超过2公顷。

部分豁免

如果你的房子被用来产生收入，你可能有资格获得部分豁免。这通常发生在以下情况:

• 在家做生意(在家工作是可以豁免的)。
• 把房子或房子的一部分租出去。

自2023年7月起，像Airbnb这样的平台必须向ATO报告交易数据，ATO会将这些数据与报告的收入进行匹配。

税务居民的影响

外国税务居民不能获得主要居所豁免，即使他们在这期间有部分时间是税务居民。如果你在出售房产时不是本地税务居民，那么豁免可能就不适用了。相反，如果您在出售时是本地税务居民，并且符合其他标准，即使您在此期间有部分时间是非居民，您也有资格获得豁免。

“缺席”规则

在某些情况下，即使您不在家中居住，您的家仍可作为您的主要居所:

• 出租：房子可以出租长达六年，仍然可以作为你的主要居所。
• 不产生收入：如果房子不出租也不产生收入，它可以无限期地作为你的主要居所。

需要注意的是，如果对一处房产适用 “缺席”规则，您将无法在同一时期对另一处房产申请主要居所豁免。

时机安排

一般来说，从你搬入家中时起，你的家就符合主要居所的条件。如果你在交房日后尽快搬入，它将从购房之日算作你的主要居所。

如果你购买了新房但尚未卖掉旧房，你可以最多六个月，将这两处房产同时视为主要居所，而不影响主要居所豁免的资格。这适用于旧房在出售前的12个月内至少有连续三个月是你的主要居所，并且在这段时间内没有将其用于产生收入。如果出售旧房花费超过六个月，主要居所豁免可能只适用于出售旧房前的最后六个月。在此之前，你可以选择哪一处房产作为主要居所，另一处则需缴纳资本利得税 (CGT)。

如果你在购买新房时将其出租而无法立即搬入，它在你搬入之前不算作你的主要居所。若因住院或海外工作派遣等不可预见的情况无法搬入，解决问题后尽快搬入可能仍可享受主要居所豁免。但不方便搬入不算有效理由，你需要提供相关证明文件。

夫妇和主要居所豁免

对于夫妇来说，规则略有不同。夫妇不能申请两套独立住宅的全额CGT豁免。你有两个选择:

• 唯一主要居所：选择一所房屋作为两人的主要居所。
• 分割豁免：指定不同的房屋作为主要居所，在你们之间分配豁免。

如果你选择不同的住所：

• 拥有50%或更少意味着房屋是您的主要居所，您有资格获得你那一部分的豁免。
• 拥有超过50%意味着房子是你一半时间的主要居所。

离婚和主要居所豁免

离婚时，假设房屋在配偶之间转让（不涉及信托或公司），且双方在持有期间一直将该房屋作为主要居所，并满足所有其他资格条件，那么在房屋最终出售时，应可享受CGT全额主要居所豁免。

如果房屋在任一方的持有期间仅部分时间符合主要居所豁免条件，则可能仅能享受部分豁免。在这种情况下，接收房产的配偶在最终出售房产时，可能需要就其在财产分割中获得的部分房产增值缴纳资本利得税 (CGT)。

结论

虽然主要居所豁免提供了实质性的好处，但规则可能很复杂，并且根据个人情况而有所不同。诸如税务居民身份的变化、离开的时间和财产使用等因素都会影响你的资格。因此，强烈建议您寻求专业建议，以有效地运用这些规则，并确保您最大限度地享受税收优惠。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询, 自管养老金及审计的贷款等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Zoe Ma @ Pitt Martin Tax

The main residence exemption typically shields your family home from capital gains tax (CGT) upon its sale. However, as with many tax matters, it’s not straightforward. Below, we delve into the key aspects of the Main Residence Exemption to provide a comprehensive guide.

Qualifying as Your Main Residence

A home is usually deemed your main residence if:

• You and your family live in the house.
• Your personal belongings are in the house.
• You receive mail at this address.
• You register this address on the electoral roll.
• Utility services like telephone, gas, and electricity are connected in your name.
• You intend for it to be your main residence.

Interestingly, there is no specific time requirement for how long you must live in the home. The intention of making it your main residence is the key factor.

Application of the Main Residence Exemption

Generally, CGT applies to home sales unless you qualify for an exemption, partial exemption, or can offset the tax with a capital loss. If you’re an Australian tax resident, you can claim the full main residence exemption if:

• The home was your primary residence for the entire ownership period.
• You didn’t use the home to generate income.
• The land area is 2 hectares or less.

Partial Exemption

If your home was used to produce income, you may qualify for a partial exemption. This often arises in cases where you:

• Run a business from home (working from home is acceptable).
• Rent out the home or a part of it.

Since July 2023, platforms like Airbnb must report transactions to the ATO, which will match this data against reported income.

Foreign Residents and Changing Residency

Foreign residents cannot access the main residence exemption, even if they were residents for part of the ownership period. If you’re a non-resident when you sell the property, the exemption likely won’t apply. Conversely, if you’re a resident at the time of sale and meet other criteria, you could qualify for the exemption even if you were a non-resident for part of the ownership period.

The Absence Rule

The absence rule allows your home to remain your main residence for tax purposes even if you are not living there, under certain conditions:

• Rented Out: The home can be rented out for up to six years and still qualify as your main residence.
• Not Producing Income: If the home is not rented out and not producing income, it can remain your main residence indefinitely.

It’s crucial to note that applying the absence rule to one property prevents you from claiming the main residence exemption on another property during the same period.

Timing

Your home generally qualifies as your main residence from the time you move in. If you move in as soon as practicable after the settlement date, it’s considered your main residence from the acquisition date.

If you buy a new home but haven’t sold your old one, you can treat both properties as your main residence for up to six months without affecting your main residence exemption eligibility. This applies if your old home was your main residence for at least three continuous months within the 12 months before you sold it and was not used to produce income during any part of that time when it was not your main residence. If selling the old home takes more than six months, the main residence exemption may apply to both homes only for the last six months before selling the old home. Before this period, you may choose which home is your main residence, with the other becoming subject to CGT.

If your new home is rented when purchased and you cannot move in, it is not your main residence until you do. Unforeseen circumstances, like hospitalization or an overseas work posting, might allow the main residence exemption if you move in as soon as practicable after resolving the issue. Inconvenience is not a valid reason, and documentation is required.

Couples and Main Residences

For couples, the rules are slightly different. Couples cannot claim the full CGT exemption on two separate homes. You have two options:

• Single Main Residence: Choose one home as the main residence for both.
• Split Exemption: Nominate different homes as main residences, splitting the exemption between you.

If you choose different homes:

• Owning 50% or less means the home is your main residence, qualifying you for the exemption.
• Owning more than 50% means the home is your main residence for half the period.

Divorce and the Main Residence

Assuming the home is transferred between spouses (not involving a trust or company), both individuals used the home solely as their main residence during their ownership period, and all other eligibility conditions are met, a full main residence exemption should be available when the property is eventually sold.

If the home qualified for the main residence exemption for only part of the ownership period for either individual, a partial exemption might be available. In this case, the spouse receiving the property may need to pay CGT on the gain from their share of the property received as part of the settlement when they eventually sell it.

Conclusion

While the Main Residence Exemption offers substantial benefits, the rules can be complex and vary based on individual circumstances. Factors such as changes in residency status, periods of absence, and property use can all impact your eligibility. Therefore, seeking professional advice is highly recommended to navigate these rules effectively and ensure you are maximising your tax benefits.

Pitt Martin Group is a CPA accounting firm, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Zoe Ma @ Pitt Martin Tax