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出售分割土地的利润根据情况可以算作是资本收益或普通收入。那么相关的税务情况又如何呢?是否还有其他税务义务?本文将为您一一解答。
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如何界定

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如果您分割一块土地(例如您居住的土地)并出售新分割的一块,则任何利润通常都应被视为资本收益,应缴纳资本利得税(CGT)。

但是,如果同时满足以下两个条件,则任何利润均被视为普通收入(不是资本收益):

在这种情况下,您可能会有商品服务税义务和权利。

您无需经营一个生意就可以应用这种税务类型–只要有利润动机并且交易具有商业运作或商业交易的特征就足够了。它甚至可以用于一次性交易,例如:

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土地分割的资本利得税(CGT)

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如果您分割一块土地,则每块土地都将注册一个单独的地契。出于资本利得税(CGT)的目的,原始土地被分为两个或多个单独的资产。

如果您保留所有分割土地的所有权,那么分割土地本身并不会产生资本利得税(CGT),因为在分割土地时您不会产生资本收益或资本损失。仅当您出售分割土地时,您才产生资本收益或资本损失。

为了计算您的资本收益或资本损失,您购买分割土地的日期就是您获取原始土地的日期,并且原始土地的成本基数在合理的基础上分摊到分割土地中。

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从您的住所分割土地售卖是否免税

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如果您从自己的住所分割出售任何土地,该土地并不适用主要住所免税条款中免征资本利得税的情况。只有与您的主要住所一起出售时,才可以免税。

如果土地靠近,临近,邻接或相邻,则该土地与您的房屋毗连。

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土地分割的消费税(GST)

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如果您出于营利目的在经营过程中或作为生意或作为商业交易进行分割和出售土地,则可能会有消费税(GST)的义务和权利。即使是一次性交易,由于您的一次性财产交易可能具有商业交易的特征,因此仍可能需要注册消费税(GST)。

注册消费税(GST)后,您需要在出售的商品价格中包括消费税(GST),其中包括分割的土地。您可以为您生意中包含商品服务税的大部分采购项目申请抵免额(遵照一般消费税(GST)规则)。您还需要通过完成活动报表来报告这些交易。

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如果您不确定您的分割土地交易是一项获利活动,一个生意,一项商业交易还是其他事项,请联系您的税务代理或联系CFH Partners 海嘉会计师事务进行咨询。
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免责声明:本文所涉及的事实信息仅供参考,信息不能用于购买投资相关产品及服务、金融产品或替代专业会计、税务、法律或其他专业咨询者提供的咨询意见。在作出决定或采取行动前,您应咨询海嘉会计师事务所专业金融或税务服务人士。尽管我们尽力保证信息来源可靠性以及编译的准确性,但海嘉会计师事务所不对任何信息出现差错或遗漏,以及因使用该信息而获得的结果承担法律责任。

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用我们的专业助您实现财务目标!
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