新的税法：买新房做投资，除了还是五年bright line test, 利息可以当loss?

anzbank

rzrljb 发表于 2021-3-24 22:35
有一个问题，你买了新房当投资房卖的时候是不是接盘的人就不能抵税了，也就是说你买的时候双重溢价，新房溢 ...

问题就是这个。买家宁愿自己去买个全新的能抵扣的投资房也不会买已经变成“二手”无法抵扣利息还有10年明线测试的投资房吧。既然都是投资，就是算钱，大家都这么想的话现在买来的新房到时候能高价卖给谁呢？要么就一直不卖，流动性就没了

rzrljb

anzbank 发表于 2021-3-25 07:09
问题就是这个。买家宁愿自己去买个全新的能抵扣的投资房也不会买已经变成“二手”无法抵扣利息还有10年明 ...

投资房流动性不重要，因为他租客一直换，市面上一直有这套房出租，不会空置

arrow0517

rzrljb 发表于 2021-3-25 09:24
投资房流动性不重要，因为他租客一直换，市面上一直有这套房出租，不会空置 ...

对，而且新房投资5年后如果市场不好，房东可以选择不卖，而二手老房子本身租金回报率低，再hold 10年等capital gain...大家不要忘了，10年间你的贷款利息会如何变化呢？covid结束后，经济就会慢慢复苏，钱也会从房市回流到旅游和国际生教育。

金庸大师

拆旧房盖新房出租，政府收不到你的GST和PAYE，应该不会豁免。只有新房买卖政府才有得赚，驱动投资房都去盖新房的主要目的是为了收税，促进就业。首次置业者新房买不起，就可以买投资者出清的旧房

房奴甲

这次的政策真是逻辑混乱，神经错乱。财政部的建议他们不听。非要给新房豁免，那么我能不能去买个新房自己先住一些年，等我要出租的时候说我买的是新房，应该免税啊？看看他们能不能说清楚这个事情。

bungyjumping999

This bright line test is different from the previous one.
If you rent out your main house for more than 12 months, next time if you sell it, you will have to pay the tax.



"For residential properties acquired on or after 27 March 2021, including new builds, the Government intends to
introduce a 'change-of-use' rule. This will affect the way tax is calculated if the property was not used as the owner's
main home for more than 12 months at a time within the applicable bright-line period.


If a property switches to or from being the owner's main home and the period when it is not their main home is 12
months or less, they do not need to count that as a change-of-use – those non-main home days are 'treated as' main
home days.

For example, if an owner takes a few months to move into a property, or owns it for a few months after
moving out, this does not trigger the bright-line test.
The owner of a property subject to the change-of-use rule will be required to pay income tax on a proportion of the
profit made through the property increasing in value, calculated as follows:

• subtract the purchase price from the sale price
• subtract the cost of capital improvements the owner has made
• subtract the costs to buy and sell the property, and
• multiply the result by the proportion of time the property was not being used as the owner's main home. "



"Example:
Rental property to main home  or Main house to Rental Property

Joseph buys a new build house in 2025 for $1 million and immediately lists it for rent on a short-stayaccommodation website. The property is used for short-stay accommodation until 2027 when Joseph moves in anduses it as his main home. He spends $100,000 on double glazing and a new deck.Joseph sells it 2 years later (in 2029) for $1.2 million.Joseph owned the property for 4 years. Because it was a new build the applicable bright-line period is 5 years.Because he sold it within 5 years of buying it, the bright-line test applies.The property was Joseph's main home for the 2 years he lived in it (2027 to 2029) so he will pay tax for theremaining 2 of the 4 years he owned the property. His additional taxable income in the year he sells the property is$50,000 – being 2/4ths of the $100,000 ($1.2m - $1m - $100,000) profit. Joseph will need to add this to hisincome in his tax return, and pay tax on it accordingly. "


Source: IRD

还是回国吧

bungyjumping999 发表于 2021-3-25 21:20
This bright line test is different from the previous one.
If you rent out your main house for more t ...

people are so confused by this bright line test and forget the "intent" test is still there and always will be there...haha

bungyjumping999

还是回国吧 发表于 2021-3-25 21:27
people are so confused by this bright line test and forget the "intent" test is still there and al ...

The intention test is:

" I never want to sell, and will bring it to my grave" said this in your emails, to agents, to friends, crave a stone on your every rental properties, and put it near the letterbox.

that will show your intention evidence to the ird if they need to see it.  
Then one day, you need to sell it, " oh no, that was never my intention, too bad, things change, just like love huh....."

talkaboutvision

房奴甲 发表于 2021-3-25 20:34
这次的政策真是逻辑混乱，神经错乱。财政部的建议他们不听。非要给新房豁免，那么我能不能去买个新房自己先 ...

真是，到底新房怎么算完全搞不清楚