Chain your property's rental cash flow across the full holding period into the eventual sale CGT — one continuous projection.
From 2020-01-01
From 2022-01-01
Until 2025-01-01 (sale date)
Net lifetime cost
$38,362
Projected rental cash flow across the holding period
3 income-producing year(s) modelled, with rent growing at 3.0%/year and expenses at 2.0%/year.
-$29,509.00
Cumulative extra tax paid while holding
Summed year-by-year tax impact of the rental position, taxed at your marginal rate each year.
$8,852.70
Stage 1: main residence — fully exempt
2020-01-01 to 2022-01-01 (731 days) is fully exempt.
Stage 2: rented — fully exempt
2022-01-01 to 2025-01-01 (1096 days) is fully exempt under the 6-year absence rule.
Calculated gross capital gain
Sale proceeds ($790,000) minus cost base ($510,000).
$280,000.00
Apportioned the taxable gain
0 taxable days out of 1827 relevant ownership days.
$0.00
Estimated CGT payable
Net taxable gain of $0.00 taxed at 30%.
$0.00
Combined lifetime tax outcome
Holding-period tax impact plus the estimated CGT payable on sale.
$8,852.70