Community contributors: 胡言, 昆哥
Summary
Key Points
Why it matters: 在澳洲购买自住房时，若允许原卖家交割后租回居住，该段租期在税务上可能被定性为投资创收期，掌握其资产利得税（CGT）的计算及追溯估值规则可避免潜在税务损失。
群友咨询关于自住房交割（Settle）后，原卖家以租回（Rent-back）形式继续居住了5个月，随后买家搬入自住多年，未来出售该房产时是否产生 CGT。专业建议指出，由于前5个月属于实际创收的投资性质，理论上该期间内的房屋增值部分需要缴纳资产利得税。房东在租期开始或结束的特定时点应保留专业的房产历史估价报告（Retrospective Valuation），以便会计师未来精细化计算 CGT 减免。
Practical Takeaway
Use this note as a practical prompt before making decisions. Check the rules in your state, keep written records, and seek qualified advice where needed.
Disclaimer
This note is edited by APOA from community discussions with private details removed where possible. It is general information only and is not legal, tax, financial, or property management advice.