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Stamp duty 是否可以再房子settle后3个月内付
http://www.osr.nsw.gov.au/portal/page?_pageid=33,63559&_dad=portal&_schema=OSRPTLT
Transfer of Land or Business
The NSW Treasurer, The Hon. Michael Costa MP, has announced the changes to duties as part of the 2006 Budget. Read more information on abolition of duties announced in 2006 State Budget.
The Duties Amendment (Abolition of State Taxes) Act 2006 abolishes duty on the transfer of business assets (other than land), statutory licences or permissions and poker machine entitlements on and from 1 July 2012.
Liability
A sale or transfer of land (including improvements) or a business in NSW is liable to duty.
It is immaterial whether or not the transaction is effected by a written instrument or by other means, including electronic means.
A liability for duty arises when the sale or transfer occurs. However, if the sale or transfer is effected by a written instrument, liability for duty arises when the instrument is first executed.
Transfer of Land or Business
When is duty paid?
Duty must be paid within three months from the date of exchange of contracts. The only concession to this is when you purchase 'off the plan'
Definition of an "off the plan" purchase
This is the purchase of land on which a residence is to be erected or developed before completion of the sale or transfer.
Duty is payable within 3 months of the date liability arises. The purchaser or transferee is liable to pay the duty.
[ 本帖最后由 talavera 于 2007-4-5 12:11 编辑 ] |
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