|
|
此文章由 rena137 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 rena137 所有！转贴必须注明作者、出处和本声明，并保持内容完整
2018年在自己房子里连续住了200天，而且是PR，今年还来了assessment notice 说要付surcharge钱。
难道是还有其他条件不满足的嘛？自住房还有出租一半。
在网上想要申请exemption，看条款不知道是不是这样。有没有经历过的来说下？
Concession for land on which there is one other residential occupancy – clause 4
Land is entitled to the PPR exemption if part of it is occupied by tenants, provided the rented part satisfies the definition of “excluded residential occupancy”, which consists of one of the following combinations of no more than 2 separate tenancies or lettings:
one flat plus another room or suite of rooms which is not a self-contained flat; or
no more than two rooms, separately occupied by boarders or lodgers.
Note that the definition of ‘flat’ in section 3 includes a room or suite of rooms which can be part of a building or a detached building, used or occupied as a separate dwelling.
Land being used to provide a ‘bed & breakfast’ service can retain the PPR exemption provided the guest accommodation is limited to these permitted occupancies. If the ‘bed & breakfast’ occupies more of the property than the permitted occupancies, a concession to reduce the taxable value of the land is available (see explanation of sections 9C and 9D in this Ruling). |
|
时令果蔬总动员——干锅肚条 (2011-8-15) 航迹云 
发表于 2019-2-7 10:08
