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本帖最后由 站直了 于 2024-3-11 15:31 编辑
仔细研究了一下州政府网站,以下是个人观点,欢迎大家讨论。
What is foreign owner surcharge?
If you are a foreign person who owns residential land in NSW, you must pay surcharge land tax in addition to any land tax you may already pay. You may be required to pay surcharge even if you do not pay land tax.
You are generally considered a foreign person, unless:
you are an Australian citizen, or
you have lived in Australia for 200 days or more in the 12 months prior to the taxing date of 31 December, and you are a permanent resident of Australia.
以上是对外国人的界定,如果PR不是外国人就可以不用交SURCHARGE,这里没有提到连续住满,只需要累计住满。
Surcharge exemptions and concessions
Surcharge Intended Principal Place of Residence
The following visa holders will be exempt from surcharge land tax on their principal place of residence if they use or intend to use and occupy their home for a continuous period of 200 days in a land tax year:
permanent visa holders
partner (provisional) visa holders (subclass 309 or 820)
holders of retirement visas (subclass 410 and 405).
Dates to remember:
You must apply for the exemption by 31 March in the relevant tax year.
This principal place of residence exemption only takes effect from the 2018 year.
Exemptions for retirement visas apply from the 2020 land tax year.
Note: For the 2023 and future land tax years, you will need to be physically within Australia for a continuous period of 200 days during the land tax year. However, the Chief Commissioner may waive this requirements as per section 5B(2A) and 2B of the Land Tax Act 1956.
以上是对于需要交税的外国人的豁免,但只是对自住房的豁免,里面包括属于外国人的PR。这部分内容与不属于外国人界定的PR无关,不用管。这里一开始提到如果外国人在一个纳税年度里连续使用(USE)并占用(OCCUPY)了一个自住房200天就可以豁免,被豁免人里面包括外国人PR。但是后面有一个新加的NOTES,也就是从2023开始,被认定为外国人的PR或者其他人,必须在澳洲境内待满连续200天才可以豁免,也就是说,之前的那个使用并占有200天并不需要人一定在澳洲境内连续200天,政府觉得是个漏洞,现在堵上了。
YOUTUBE里有个案子,有PR在2021年交了税,2022年老老实实在澳洲累计待满了200天,却仍然收到了税单。这就是问题所在,这个补充的连续200天法规与之前界定外国人的条件冲突了。
矛盾的地方在于,这个人在2022年老老实实地待了累计200天,按照第一部分的外国人界定,他已经不算是外国人了,已经不需要交税了,为何还要收到税单?我理解视频里的解释是,由于这个人在2021年交了税,已经被界定为外国人,在第二年哪怕是累计住满200天,在州政府眼里仍然属于外国人。如果要让州政府豁免自住房的税,就必须在2022连续待满200天才行。那问题来了,感觉这个人由于2021年交了税,在2022年已经不适用于最开始的累积待满200天的外国人界定条款了。那2023年又会怎样?是要累计待满200天还是连续待满200天才能不被认定为外国人?这点州政府并没有说清楚。
以上是我的理解,我觉得那个连续住满200天对于一直满足累计住满200天没有交过税的PR,不用去管它。 |
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