昨天发现了一张大账单，Surcharge land tax

枫之追忆

anjel 发表于 2019-12-6 00:04
谢谢
我读了半天
觉得您说的是有道理的

有结果了，求告知

逆鳞龍

yun117 发表于 2019-12-4 12:54
刚才仔细看了一下，但是我不是很确定，你可以再问问其他人。

首先，exemptions的条件是：

NSW从今年七月一日后开始就不是了，对于PR免征条件仅限于其名下的自住房且每个自然年内连续住满200天。

沧海一粟a

逆鳞龍 发表于 2019-12-6 21:32
NSW从今年七月一日后开始就不是了，对于PR免征条件仅限于其名下的自住房且每个自然年内连续住满200天。 ...

你的理解是错误的，如果一对PR夫妇，每年easter和9月份带着自己孩子到海外旅游一个周，就要被征土地税？这不人道。。。

逆鳞龍

沧海一粟a 发表于 2019-12-6 21:39
你的理解是错误的，如果一对PR夫妇，每年easter和9月份带着自己孩子到海外旅游一个周，就要被征土地税？ ...

这是土地附加费，和土地税可以叠加，但互不隶属

anjel

逆鳞龍 发表于 2019-12-6 22:12
这是土地附加费，和土地税可以叠加，但互不隶属

但这个实在太诡异了。。。
等于圈定pr只有在感恩节到次年复活节期间才允许出国
不然就算你出个公差都要交罚款。。。

逆鳞龍

anjel 发表于 2019-12-6 23:17
但这个实在太诡异了。。。
等于圈定pr只有在感恩节到次年复活节期间才允许出国
不然就算你出个公差都要交 ...

现在大趋势是让对无选票的外籍人士加大征收力度，以此划分开来海外人士和本地国民的区别了。土地附加费由新州政府16年推出，最初还是对PR人士较为友好的，如今在新州新预算案情况下，发生了进一步缩紧了。


https://www.revenue.nsw.gov.au/t ... /surcharge-land-tax

这个强调了作为主要居住地的豁免人士，PR持有者算其中一种，免去了之前涵盖名下投资地产的免征条件

https://www.revenue.nsw.gov.au/t ... ons-and-concessions

这个强调了主要居住地的免征前提是作为要在一个自然年内境内连续居住满200天的基本条件。

anjel

逆鳞龍 发表于 2019-12-6 22:54
现在大趋势是让对无选票的外籍人士加大征收力度，以此划分开来海外人士和本地国民的区别了。土地附加费由 ...

你贴的两篇我都爬了
不过觉得互相之间有些矛盾的地方

介绍surcharge land tax的时候第一句就说明了外国人需要缴纳这个罚款
而外国人的定义包含pr holder一年没住满200天
而只要住满了200天（无需连续）即不落在外国人的这个定义范畴内了

反正我写信问了
等回复吧

逆鳞龍

anjel 发表于 2019-12-7 00:07
你贴的两篇我都爬了
不过觉得互相之间有些矛盾的地方

首先持有PR在Land Tax Surcharge这税收下绝对是被定义为海外人士的，因为该税不针对具有澳洲国籍的，同时完全免征的也就是澳洲国籍人士和具有新西兰国籍持有澳洲特殊类型签证的人士。

而其余剩下的就是针对外籍可以豁免的条件了。

逆鳞龍

anjel 发表于 2019-12-7 00:07
你贴的两篇我都爬了
不过觉得互相之间有些矛盾的地方

期待你进一步更新信息！

masterniu

父母的房子转title给儿女是不是还要再付一次印花税？

wangzhen263

anjel 发表于 2019-12-7 00:07
你贴的两篇我都爬了
不过觉得互相之间有些矛盾的地方

你是对的

anjel

逆鳞龍 发表于 2019-12-6 23:30
首先持有PR在Land Tax Surcharge这税收下绝对是被定义为海外人士的，因为该税不针对具有澳洲国籍的，同时 ...

是的
就是exemption的第一个permanent resident这个太奇怪了
难道还有非广义范围的pr？

如果连续200天才免
那真的太过分了
pr在这有工作都不能出差的吗。。。

wangzhen263

如果是PR并住满200天/年就没有surcharge land tax，投资房只算land tax。但是。。。。。，没住满200天就很惨！投资房和自住房都要交surcharge,同时投资房还有land tax。惨！

wangzhen263

如果要离开澳洲又想保留房产，还是入籍吧

yun117

anjel 发表于 2019-12-7 00:07
你贴的两篇我都爬了
不过觉得互相之间有些矛盾的地方

我觉得好奇怪，大家都清楚一共有2个link，一个是征收land tax surcharge，一个是exemption 这个surcharge，是在第一个link基础上的。
这里面对这个surcharge针对什么样的人群写的很清楚，也对什么情况下不征收也写的很清楚，唯一不清楚的地方，是针对因为没有住满200天（非连续）而需要申请exemption的条件。

为什么有些人突然冒出来说“你的理解是完全错误的”，说这个不是针对pr的，又说pr需要连续住满200天才可以免交？

逆鳞龍

yun117 发表于 2019-12-7 15:22
我觉得好奇怪，大家都清楚一共有2个link，一个是征收land tax surcharge，一个是exemption 这个surcharge ...

首先大家要分清一点就是该项税收政策新近调整过，之前是无论PR的投资房和自住房只要满足一个自然年内在澳洲居住累计满两百天就可以豁免。新州19-20年度新预算案后收紧了这一税收的豁免条件，一是针对PR，只能免除其自住房的土地附加费而且还要结合第二点，也就是一个自然年内连续住满200天点要求。另外PR只是四类有豁免条件的对象之一，但新政策条件全部适用。

wangzhen263

逆鳞龍 发表于 2019-12-7 00:30
首先持有PR在Land Tax Surcharge这税收下绝对是被定义为海外人士的，因为该税不针对具有澳洲国籍的，同时 ...

请你不要误导大家。只有pr没有满足200天要求的情况下，才被定义为海外人士。

逆鳞龍

wangzhen263 发表于 2019-12-7 22:22
请你不要误导大家。只有pr没有满足200天要求的情况下，才被定义为海外人士。 ...

你看不懂英文？不知道查出的链接内容？

alec9111

其实除了南澳以外其他周地税都还可以，悉尼主要是地价太高所以一两%看起来就很高。

几年前换了工作主要base在墨尔本，但每个月都有回阿德，结果去年就被南澳无良流氓政府捅了，说不一周七天住就得缴地税，所有地价加起来，超过一百万都以三点多%charge,而且还backdate好几年算起。毅然决然立马回去卖了五间。听说去年又涨到3.9%。就是个缺钱政府只会往资产族开刀呗。

其实房价如果有涨，给点税也是很乐意的，最气的就是南澳政府这种，十年都没如何涨每年还得被宰割。

沧海一粟a

alec9111 发表于 2019-12-7 23:26
其实除了南澳以外其他周地税都还可以，悉尼主要是地价太高所以一两%看起来就很高。

几年前换了工作主要bas ...

南澳政府怎么知道你常年住在墨尔本？

wangzhen263

逆鳞龍 发表于 2019-12-7 22:31
你看不懂英文？不知道查出的链接内容？

你在仔细回去看看原文。你的理解不对。

逆鳞龍

wangzhen263 发表于 2019-12-8 09:26
你在仔细回去看看原文。你的理解不对。

你看不懂豁免的条件？你不明白标题中说了新州新预算后的变动？

逆鳞龍

wangzhen263 发表于 2019-12-8 09:26
你在仔细回去看看原文。你的理解不对。

From 1 July 2019, the following visa holders will be exempt from surcharge land tax on their principal place of residence if they occupy their home for a continuous period of 200 days in the current land tax year:

permanent visa holders
New Zealand citizens who hold a special category visa (subclass 444)
partner (provisional) visa holders (subclass 309 or 820)
holders of retirement visas (subclass 410 and 405)

来，解释下，看你还能编出什么花来

zxy1234

Hehe

黄泥蟹

SelinaRen 发表于 2019-11-15 17:06
住满没什么事情，我就是不知道规定，没住满，然后就收到大账单，我之前也从没有收到过这种账单

你收到的账单是从 2016开始算的？ 还是只是今年的？

wangzhen263

逆鳞龍 发表于 2019-12-8 10:43
From 1 July 2019, the following visa holders will be exempt from surcharge land tax on their princ ...

If you're a foreign person who owns residential land in NSW, you must pay a land tax surcharge in addition to any land tax you may already pay.

你先点进去看foreign person. 搞清楚你是不是。然后在看下面。

wlktczhc

wangzhen263 发表于 2019-12-8 13:35
If you're a foreign person who owns residential land in NSW, you must pay a land tax surcharge in  ...

Definition of a foreign person

https://www.revenue.nsw.gov.au/help-centre/resources-library/g009

5. Each of the following is a foreign person for the purposes of the surcharges:

    a. an individual who is not ordinarily resident in Australia (other than an Australian citizen)
    b to i 是关于公司 trust 等的


The meaning of "ordinarily resident in Australia"

10. An individual (who is not an Australian citizen - see paragraph 7) is taken to be ordinarily resident in Australia at a particular time if:

     a. the person has actually been in Australia during 200 or more days of the preceding 12 month period; and

     b. at that time:

the person is in Australia and the person's continued presence in Australia is not subject to any limitation as to time imposed by law (see paragraphs 11-14); or

the person is not in Australia, but, immediately before the person's most recent departure from Australia, the person's continued presence in Australia was not subject to any limitation as to time imposed by law.

所以不满足10(a+b)条件并且不是澳洲公民的人都属于foreign person

逆鳞龍

wangzhen263 发表于 2019-12-8 13:35
If you're a foreign person who owns residential land in NSW, you must pay a land tax surcharge in  ...

你自己知道不知道对于不同税种，多于不同类型投资等去划分海外人士不一样的？你看到那里面说到四种类型的海外人士只有其自住的房子才被豁免吗？另外再给你看看人家Revenue Office再这个税种对于外籍人士和本国人士定义。

Ruling

For the purposes of both the surcharges duties and land tax, a person is a "foreign person" on the "relevant date" if the person is a foreign person within the meaning of the Foreign Acquisitions and Takeovers Act 1975 of the Commonwealth (the FAT Act) and the Foreign Acquisitions and Takeovers Regulation 2015 (the FAT Regulation), as modified by section 104J of the Duties Act 1997. Section 104J excludes Australian citizens from the definition of a foreign person. Specifically, section 104J:

deems an Australian citizen to be ordinarily resident in Australia1; and

provides that a New Zealand citizen who holds a special category visa, within the meaning of section 32 of the Migration Act 1958 of the Commonwealth, at any particular time is taken at that time to be an individual whose continued presence in Australia is not subject to any limitation as to time imposed by law.

Each of the following is a foreign person for the purposes of the surcharges:

an individual who is not ordinarily resident in Australia (other than an Australian citizen)

Note: an Australian citizen is not a foreign person under any circumstances - see paragraph 7; a New Zealand citizen may be a foreign person in certain circumstances - see paragraphs 8 & 9.
a corporation in which an individual "not ordinarily resident in Australia", a foreign corporation or a foreign government holds a substantial interest;

Note: the meaning of "substantial interest" in a corporation or trust is explained at paragraphs 16 to 18.
a corporation in which two or more persons, each of whom is an individual not ordinarily resident in Australia, a foreign corporation or a foreign government, hold an aggregate substantial interest;

Note: the meaning of "aggregate substantial interest" in a corporation or trust is explained at paragraphs 19 to 20.
the trustee of a trust2 in which an individual not ordinarily resident in Australia, a foreign corporation or a foreign government holds a substantial interest;

the trustee of a trust in which two or more persons, each of whom is an individual not ordinarily resident in Australia, a foreign corporation or a foreign government, hold an aggregate substantial interest;

a foreign government;

a foreign government investor;

general partners of limited partnerships;

Note: "general partners of limited partnerships" is explained at paragraph 15.
any other person prescribed by the FAT Regulation 2015.

The "relevant date" is:

for surcharge duty purposes, the date of the relevant transaction;

for surcharge land tax purposes, the taxing date for the relevant land tax year.

wangzhen263

逆鳞龍 发表于 2019-12-8 16:24
你自己知道不知道对于不同税种，多于不同类型投资等去划分海外人士不一样的？你看到那里面说到四种类型的 ...

对您真的无语。你浪费自己的时间就好了。

peterkensely

新州维州差异这么大吗？我看维州对Absentee individuals的定义：

Absentee individuals
If you are an absentee owner, an absentee owner surcharge applies to taxable Victorian land you own. This surcharge is 1.5 per cent from 1 January 2017 (previously 0.5 per cent). The surcharge will be 2 per cent from 1 January 2020.

The surcharge is an additional amount that applies over the land tax you pay at general and trust surcharge rates.

If you are an absentee individual that owns taxable land, you must tell us via our our Absentee Owner Notification Portal. This is important. Penalties may apply if you don’t tell us.

An absentee individual is any individual who:

is not an Australian citizen or permanent resident, and
does not ordinarily reside in Australia, and
was either absent from Australia:
on 31 December of the year prior to the tax year, or
for more than six months in total in the calendar year prior to the tax year.
Are you an absentee individual?

There are up to four steps to determine whether a person is an absentee individual:

Step 1: Is the individual an Australian citizen or permanent resident?
If yes, the individual is not an absentee person. If no, go to step 2.

Step 2: Does the individual ordinarily reside in Australia?  
If yes, the individual is not an absentee person. If no, go to step 3.

Step 3: Was the individual absent from Australia on 31 December?
If yes, the individual is an absentee person. If no, go to step 4.

Step 4: Was the individual absent from Australia for more than six months in total during the year prior to the tax year?
If yes, the individual is an absentee person. If no, the individual is not an absentee person.