澳大利亚养老金领取者如何为子女规划遗产

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.