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http://www.osr.nsw.gov.au/taxes/land/
新南威尔士州土地税（悉尼所在的州）
Rates and thresholds税率和起征点
Land tax is calculated on the combined value of all the taxable land you own above the land tax threshold. The rate of tax is $100 plus 1.6 per cent of the land value between the threshold and the premium rate threshold and 2 per cent thereafter.
土地税的计算是针对你拥有的所有的在起征点以上的土地价值。征税税率规定是：100澳元＋起征点后的溢价值?.6%以及2%。
If land is owned by a trustee of a special trust the land tax threshold does not apply and land tax will be charged at a flat rate of 1.6% of the taxable land value up to the premium threshold of $2,366,000 and then 2 per cent thereafter.
如果土地由特殊的委托人拥有，土地税起征点不适用，并且土地税将会按照1.6%的比例税率的土地应税额，达到2，366，000的溢价边缘以后，按照2%的比例
If the combined value of your land does not exceed the threshold, no land tax is payable.
如果你的土地总价值没有超过起征点，就不需要缴税
The land tax threshold for 2011 is $387,000.
2011年的起征额度是387000澳元
A premium land tax marginal rate of 2% applies on the total taxable land value above the premium threshold ($2,366,000).
土地总的溢价值超过2,366, 000，按照2%的边际税率征收.
Rates and thresholds
2013: The Valuer General has determined that the land tax threshold for the 2013 land tax year is $406,000. The premium land tax threshold for the 2013 land tax year is $2,482,000.
2012: The Valuer General has determined that the land tax threshold for the 2012 land tax year is $396,000. The premium land tax threshold for the 2012 land tax year is $2,421,000.
2011: The Valuer General has determined that the land tax threshold for the 2011 land tax year is $387,000. The premium land tax threshold for the 2011 land tax year is $2,366,000
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发表于 2012-12-29 07:49
