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https://www.revenue.nsw.gov.au/t ... -surcharge-land-tax
Foreign Owner Surcharge land tax
If you're a foreign person who owns residential land in NSW, you must pay surcharge land tax in addition to any land tax you may already pay. You may be required to pay surcharge even if you do not pay land tax.
You’re generally considered a foreign person, unless:
you're an Australian citizen; or
you've lived in Australia for 200 days or more in the 12 months prior to the taxing date of 31 December, and you're:
a permanent resident of Australia, or
a New Zealand Citizen, who holds a subclass 444 visa.
You must pay surcharge on the taxable value of all residential land that you own as at 31 December each year. There is no tax-free threshold applicable to surcharge.
The surcharge rate is:
0.75 per cent from the 2017 land tax year, and
two per cent from the 2018 land tax year onwards.
Surcharge is assessed in relation to each parcel of residential land and is proportional to ownership.
谷歌翻译如下:
外国业主附加土地税
如果您是在新南威尔士州拥有住宅用地的外国人,除了您可能已经支付的任何土地税之外,您还必须支付附加土地税。即使您不缴纳土地税,您也可能需要支付附加费。
您通常被视为外国人,除非:
你是澳大利亚公民;或者
您在纳税日期 12 月 31 日之前的 12 个月内在澳大利亚居住了 200 天或更长时间,并且您:
澳大利亚永久居民,或
持有 444 签证的新西兰公民。
您必须就您在每年 12 月 31 日拥有的所有住宅用地的应税价值支付附加费。附加费没有免税门槛。
附加费率为:
2017 年土地税年度的 0.75%,以及
从 2018 年土地税年度起为 2%。
附加费根据每块住宅用地进行评估,并与所有权成比例。 |
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