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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.
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楼主:SelinaRen
发表于 2019-12-8 16:34
