Tax & You (174) Money transaction, business opening, house owning transfer

I have a brother in Vietnam who sells the house and gives me $ 150,000. I transferred to a bank in Adelaide because I named the account. So when I receive this money, is it taxed? For two years I have not filed a tax because I have no income and do not receive social assistance.

Giám đốc văn phòng kế toán và thuế vụ Loc Trinh & Associates, Sunshine Source: SBS Vietnamese

I intend to open a business and hear that the first 2 years are not taxed, is that the case? And I do not need to declare a BAS business operation declaration? 

I was about to sell the house that I bought for a long time. The contract will be signed in the coming week, but it will not be delivered until September. So do I have to file my interest tax next year?