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In NSW, you can "gift" half of the property to your wife/husband free from stamp duty under certain circumstances, hence reduce your taxable income.
DUTIES ACT 1997 (NSW) - SECT 67
Exemptions-transfers to married couples and de facto partners
67 Exemptions-transfers to married couples and de facto partners
(1) No duty is chargeable under this Chapter on a transfer, or an agreement for the sale or transfer, of dutiable property if it is proved to the satisfaction of the Chief Commissioner that:
(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 dutiable property:
(i) is land that has erected on it a private dwelling house and was solely or principally used, as at the date of transfer, as the principal place of residence of the married couple or de facto partners, or
(ii) is vacant land and the married couple or de facto partners intend to use it as the site of a private dwelling house to be solely or principally used as their principal place of residence, or
(iii) is shares that confer an entitlement to exclusive possession of a company title dwelling that was solely or principally used, as at the date of transfer, as the principal place of residence of the married couple or de facto partners, and
(c) 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
(d) in the case of de facto partners, the parties to the relationship have lived in the relationship for at least the 2 years before the date of the transfer.
(1A) For the purposes of subsection (1) (b), a private dwelling house may be principally used as the principal place of residence of a married couple or de facto partners despite the fact that it may be partly owned by another person or persons or that it may also be the principal place of residence of another person or persons.
(2) In this section, "private dwelling house" includes a lot within the meaning of the Strata Schemes (Freehold Development) Act 1973 used as a place of residence. |
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我爱猫，宝宝也爱猫 (2008-6-15) qiqi_vic 
发表于 2010-11-30 16:18
