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gzdah
发表于 2021-8-21 00:32:12
不是哦,是可以用多次的。 ATO 官网的例子:
Example: dwelling used to produce income during multiple absences
Jez bought and moved into a house in 2000.
In 2009 he had to move for work, so he stopped living in the house and rented it out for the next 5 years.
In 2014 he moved back into the house and treated it as his main residence for 2 years.
In 2016 he again moved and rented the house out, this time for 3 years.
In 2019 Jez sold the house.
While Jez lived in the house, he did not use it to produce income.
The 6-year limit applies separately to each period of absence that immediately follows a period when Jez lived in the property. Therefore, Jez can choose to treat the house as his main residence for both rental periods, and disregard his capital gain or loss on the sale of the house. |
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