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这种规定不清楚才搞笑呢，大家都去找律师打官司么，还怎么堵窟窿。重点词和句子给你黑体字标出来了。
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.
There are no joint assessments and secondary deductions don't apply.
A principal place of residence exemption may apply to you from the 2018 tax year. It applies for one year and one residential property. Residency requirements must be met.
The following visa holders are exempt from surcharge land tax on their principal place of residence if they occupy their home for a continuous period of 200 days in the current land tax year:
permanent visa holders
New Zealand citizens, who hold a special category visa (subclass 444)
partner (provisional) visa holders (subclass 309 or 820)
holders of retirement visas (subclass 410 and 405)
You must apply for the exemption by 31 March in the relevant tax year.
The exemption doesn’t apply to the 2017 tax year. |
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