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本帖最后由 ARACT 于 2020-3-11 13:03 编辑
按照法条,PR 是不是foreign person,至关重要。
当 PR满足 ordinarily resident in Australia的时候,就不是Foreign Person
那么ordinarily resident in Australia 的定义是什么?
主要满足几个条件
- 过去12个月里,住满200
- 并且是连续住满 200 天。(continued presence)
是不是说,200天内,中途有离境就不算continued presence ? 就不满足ordinarily resident ,成为了foreign person?
PR 住满200天了,还收到了账单,是不是因为没有连续住满200天,中间有离境?
如果这么理解,政府的后来的解释就顺理成章了。
没有连续住满200天的PR, 自住房可以免除surcharge land tax。 (所以政府的接线员的解释,是正确的)
法律的原始条文如下:
http://www7.austlii.edu.au/cgi-b ... aata1975355/s5.html
FOREIGN ACQUISITIONS AND TAKEOVERS ACT 1975 - SECT 5
Meaning of ordinarily resident
(1) An individual who is not an Australian citizen is ordinarily resident in Australia at a particular time if and only if:
(a) the individual has actually been in Australia during 200 or more days in the period of 12 months immediately preceding that time; and
(b) at that time:
(i) the individual is in Australia and the individual's continued presence in Australia is not subject to any limitation as to time imposed by law; or
(ii) the individual is not in Australia but, immediately before the individual's most recent departure from Australia, the individual's continued presence in Australia was not subject to any limitation as to time imposed by law.
(2) Without limiting paragraph (1)(b), an individual's continued presence in Australia is subject to a limitation as to time imposed by law if the individual is an unlawful non-citizen within the meaning of the Migration Act 1958 .
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