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Ycm 发表于 2019-12-10 02:32 
PPR of foreign person MAY be exempted from land tax but CANNOT be exempted from surcharge land tax ...
Although the land may be exempt from land tax if occupied as the PPR of a foreign person, the foreign person will receive an assessment for surcharge land tax.
The term “principal place of residence” means the one place of residence of a person, whether within or outside Australia, that is the principal place of residence of that person. The term ‘owner’ includes joint owners, any one or more of whom may occupy the land as their principal place of residence, and deemed owners.
The exemption applies to a parcel of residential land or a strata lot that is used and occupied as the principal place of residence of the owner of the land, and for no other purpose (except as allowed in clauses 4 & 5 explained below).
The owner must use and occupy the land to qualify for the exemption. The land will not be considered to be the principal place of residence unless the owner has continuously used and occupied the land for residential purposes since 1 July in the year preceding the relevant taxing date (31 December). However, if the land has been purchased after 1 July, or if the owner has otherwise commenced or resumed occupation after 1 July, the exemption will be allowed if the Chief Commissioner of State Revenue is satisfied that the land is used and occupied as the principal place of residence of the owner on the relevant taxing date. Except as provided by clause 6, ‘use’ must be an actual use and not merely a proposed use.
Where the PPR exemption applies, it applies for the benefit of all owners. Accordingly, if the PPR exemption applies to land because one of its joint owners is eligible for the exemption, other joint owners will also receive the exemption for that land – see section 11(2) and Schedule 1A clause 2(3). However, generally the exemption cannot apply if a joint owner is a company or a trustee, even if another joint owner satisfies the eligibility requirements – see Schedule 1A clause 11 and the discussion below. |
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