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逍遥自在 发表于 2015-7-15 11:38 
https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Real-estate/Transferring-real-estate-to ...
有点糊涂,land不交税，有房子就要缴税
http://www.austlii.edu.au/au/leg ... da199793/s104b.html
DUTIES ACT 1997 - SECT 104B
Exemption-transfer of residential land
104B Exemption-transfer of residential land
(1) No duty is chargeable under this Chapter on a transfer, or an agreement for the sale or transfer, of residential land if:
(a) as a result of the transfer or agreement, the property is or will be held by a married couple or de facto partners as joint tenants or as tenants in common in equal shares, and
(b) the residential land:
(i) is land on which there is a dwelling that, when the transfer of dutiable property occurs, is used as the principal place of residence of the married couple or de facto partners, or
(ii) is a parcel of vacant land, or land on which there is a building under construction, and the married couple or de facto partners intend to use the residential land as the site of a dwelling to be used as their principal place of residence, and
(c) the residential land is used solely for residential purposes and not for any other purpose (such as a commercial, industrial or professional purpose), and
(d) both the transferor and the transferee are the married couple or one of them or the de facto partners or one of them and no other person is a party to the transfer, and
(e) in the case of de facto partners, the parties to the relationship have lived in the relationship for at least 2 years before the date of the transfer.
(2) For the purposes of subsection (1) (c), the use of not more than one room on the land for a non-residential purpose is to be disregarded, if the use relates to a business or undertaking that is primarily conducted elsewhere.
(3) Land may be the subject of an exemption under this section even if it is partly held by another person who is not a part of the married couple or one of the de facto partners. |
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