你是否会与亲友合资购房?

与亲戚朋友合力进行房产投资在市场中并不罕见。然而,这种投资方式又会产生哪些问题呢?

税务问题

对于资本利得税资产(CGT Asset)来说,任何所有权的变更都会产生资本利得税(CGT),除非该资产的购入时间在1985 年9 月20 日之前,即第一版资本利得税法规施行前。一般而言,对于共有的投资型房产,每一方需要承担的CGT 是根据资产的联名方式决定的。分权共有的房产(Tenants in Common),需承担的CGT 与房产所有权份额是一致的- 可能是50:50,或其他相应比例。联权共有的房产(Joint Tenants),共有人按同一比例持有房产及负担相应的CGT。

与CGT 的原则类似,房产相关的收入与支出也要视资产共有的方式而定。例如,如果你和另一位家庭成员各持有50%的资产权益,在填写纳税申报单时,需要分别申报租金及相关支出的50%。

法律问题

朋友及亲属间,争议是在所难免的。最普遍的问题之一就是一方想要采取某些行动而无法获取他人的支持:比如出售房产,或投资昂贵的装修项目。如果问题无法得到解决,则需诉诸于法律途径进行强制执行。根据州法规定,允许一方(一位共同所有人)向最高法院申请进行房产的出售或分割。针对这类问题,法定协议或共有人协议中对所有权的解释和说明将非常有帮助,就算是最好的朋友或亲近的家人之间也是如此。其涉及的法律问题包括:

解决争议的方法;
各方所持的所有权比例;
何时能够出售;
由谁来支付账单;
如一方去世,该如何处理;
如一方破产,该如何处理;
何时能退出合约;及何时能买断其他人的房产所有权。

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