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本帖最后由 jeff_lawsons 于 2015-9-28 13:48 编辑
What structure is appropriate for the project depends on your tax position and also objectives.
If the property is held on capital account (to build, rent it out, and sale in the future), then it will be taxed on any profits on sale of the property. For CGT purposes, if the property is owned by you personally, the 50% general discount will be available where the property is held for investment purposes. Whilst if the company owns the property, there will be no 50% general discount available to the company on sale of investment property.
On the other hand, if the property is held on revenue account (to build, and sale), the profits will be taxed as ordinary income. If the company owns the property, it would only be taxed at 30% whilst if the property is owned by you personally, you may be subject to tax at 49% on the profits.
You will need to perform some calculations under different scenarios to assess who should own the property. One of the common structures for property developments is a unit trust. If one of the unit holders is a non-resident, the trustee is to be assessed and is liable to pay tax under s.98 (3). In respect of the individual non-resident beneficiaries, the rate of tax for the year ending 30 June 2016 was:
Taxable income Tax on this income
$0 – $80,000 32.5c for each $1
$80,001 – $180,000 $26,000+ 37c for each $1 over $80,000
$180,001 and over $63,000 + 47c for each $1 over $180,000
If the property is held on revenue account, you would most likely be carrying on an enterprise for GST purposes. This means you are required to register for GST.
You should seek specialist advice.
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