Capital Gains Tax

1. Capital Gains Tax－资本利得税

如果您的房产是在1985年9月19号前买的， 那么您将会得到资本利得税的豁免（不用缴纳资本利得税）。

One of the exceptions to the rule are assets acquired prior to 19 September 1985 (not subject to CGT). —General Rules for Ascertaining Liability.

2. 如果你卖了房产， 要交资本利得税， 应该列入那个财政年度报税呢？

在房产买卖中， 资本资本利得税计算时间是按 “房产买卖”合同交换――exchange of contract日期，而非交割――Settlement日期。时间很关键，因为它决定了对资本利得税的纳税年度。

In “Sale of Land” contracts, the relevant time is the exchange of contracts, not settlement. The time is critical because it determines the tax year that the gain will be taxed. [CGT Event A1]