NSW Land Tax Surcharge 必须是住满连续的200天？

ms.summer

最近抽空又研究了一下新州的Land Tax Surcharge ，毕竟现在已经涨到4%。发现关于PR 住满200天的条款，有两种不同的理解。

问了几个盆友和同事，他们认为是一个自然年内住满累计的200天即可；但是一个跟Revnue打过交道的朋友，以及我自己对于官方条文的理解，感觉应该是指连续的200天内。我把官网的原文和链接放在下面，希望足迹的小伙伴们帮忙shade some lights。非常感谢！


The meaning of "ordinarily resident in Australia"

An individual (who is not an Australian citizen - see paragraph 7) is taken to be ordinarily resident in Australia at a particular time if:

the person has actually been in Australia during 200 or more days of the preceding 12 month period; and

at that time:

the person is in Australia and the person's continued presence in Australia is not subject to any limitation as to time imposed by law (see paragraphs 11-14); or

the person is not in Australia, but, immediately before the person's most recent departure from Australia, the person's continued presence in Australia was not subject to any limitation as to time imposed by law.


网址：https://www.revenue.nsw.gov.au/h ... ulings/general/g009


我现在的疑惑有两点：

1. 住满200天到底是累计的，还是像上文说的actually been in Australia during 200 or more days；

2. 这个政策是apply每个自然年，还是仅针对购房前的preceding 12 month period呢？

木木山高

我知道的朋友，这个Land Tax Surcharge交挺多的。

buongiorno

必须， 累计，自然年，外国人定义用在很多范围，未必全部依照自然年，但是地税附加税一定是自然年

ms.summer

buongiorno 发表于 2023-2-26 12:20
必须， 累计，自然年，外国人定义用在很多范围，未必全部依照自然年，但是地税附加税一定是自然年 ...

主要是“actually been in Australia during 200 or more days”这句英文读起来感觉是指“连续的200天范围之内”，所以有疑惑。

buongiorno

ms.summer 发表于 2023-2-26 12:49
主要是“actually been in Australia during 200 or more days”这句英文读起来感觉是指“连续的200天范 ...

如果连续200天会要人命的，论坛里会吵飞起来，你很容易查到的

jackey1984

buongiorno 发表于 2023-2-26 12:52
如果连续200天会要人命的，论坛里会吵飞起来，你很容易查到的

怎么可能是连续的，岂不是出国旅游一次就要交了？

buongiorno

jackey1984 发表于 2023-2-26 13:10
怎么可能是连续的，岂不是出国旅游一次就要交了？

我就是这意思

maxinfang

buongiorno 发表于 2023-2-26 13:15
我就是这意思

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.
Due to international tax agreements

https://www.revenue.nsw.gov.au/t ... ign-owner-surcharge

buongiorno

maxinfang 发表于 2023-2-26 13:21
you're an Australian citizen; or
you've lived in Australia for 200 days or more in the 12 months p ...

对啊，累计就可以，不需要连续

cwb1000

ms.summer 发表于 2023-2-26 12:49
主要是“actually been in Australia during 200 or more days”这句英文读起来感觉是指“连续的200天范 ...

你是怎么有连续这个感觉的，就因为during这个词？