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lpw_nancy 发表于 2014-10-20 21:06 
请问你熟悉海外人士澳洲卖房后的cgt吗？
On Friday 28 June 2013 the Tax Laws Amendment (2013 measures No.2) bill 2013 which was foreshadowed in the 2012-13 Federal Budget regarding the removal of the 50% Capital Gains Tax (CGT) discount for non-resident investors, to be backdated to 8 May 2012, was passed in the Senate and now awaits Royal Assent. The CGT discount however, will remain available for capital gains that accrued prior to this time where foreign residents choose to obtain a market valuation of assets as at 8 May 2012.
The passing of this legislation is a blow to the real estate and construction industry, as property developers have been experiencing a withdrawal of interest from overseas investors since the announcement in the 2012-2013 Budget.
The measures
Prior to 8 May 2012, non-resident individuals, partnerships and trusts have been able to discount any capital gains on taxable Australian property by 50%. This means that non-residents effectively pay income tax on half of the capital gain derived.
The legislation has the following effects:
•The CGT discount will no longer be available to foreign residents on capital gains:
•derived from disposal of an asset acquired after 8 May 2012; and
•accrued after 8 May 2012 from disposal of an asset even if the asset was acquired before that date
•The CGT discount will still apply to the portion of the capital gain accrued up to 8 May 2012
•Temporary residents will be treated as foreign residents and therefore are ineligible for the CGT discount after 8 May 2012
•The rules will similarly apply where a trust disposes of an asset and the capital gain is distributed to a non resident individual, if:
•the disposal occurs after 8 May 2012; and
•the individual is a foreign resident or temporary resident during some or all of the period when the asset was held by the trust
It is important for non-residents to take into account the removal of the CGT discount in their acquisition tax structuring considerations.
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