澳大利亚财务顾问Paul Benson在专栏中针对读者关于遗产规划和资本利得税的问题给出了建议[1]。一位67岁领取养老金的读者在资金有限的情况下，如何才能为子女留下遗产，成为当前讨论的焦点[1]。
针对这一问题，专家建议应优先偿还抵押贷款而非投保，以此作为遗产规划的重点策略[1]。澳大利亚即将实施新的资本利得税规则，这将对继承资产产生影响[1]。新规则将于2027年7月1日开始实施，届时对资本收益征收最低30%的税[1]。现行的50%资本利得税折扣将在新规则实施前继续适用，之后改为指数成本基础法[1]。
对于继承资产的税务处理，继承人将继承原始成本基础，确保税务在资产转移时不会增加[1]。2027年7月1日的资产价值对于计税目的至关重要[1]。
A 67-year-old Australian pension recipient seeking to leave an inheritance for their children has received guidance prioritizing mortgage repayment over insurance as a strategy for building an estate with limited resources [1]. The advice addresses the practical challenge of accumulating assets while living on a fixed pension income.
Separately, changes to capital gains tax rules will significantly affect how inherited assets are taxed going forward [1]. New legislation set to commence on July 1, 2027, will introduce a minimum 30 percent capital gains tax on investment gains [1]. Inherited assets will retain their original cost base, ensuring that the tax burden does not increase at the point of transfer [1]. The current 50 percent capital gains tax discount will remain applicable until the new rules take effect, after which an indexation cost base method will apply [1]. For tax purposes, the value of assets on July 1, 2027, will be a critical reference point in determining tax liability on any gains realized after that date [1].