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发表于 2025-10-22 18:05
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waterjuice 发表于 2025-10-22 00:45
这是法律 不知多少足迹知道
The owner must use and occupy the land to qualify for the exemption. T ...
请不要断章取义。参考新洲osr政府网站，上面有说明豁免资格的
Living away from home
You may be able to claim a concession if you move out of your main residence and live in a residence you do not own. You can claim the concession for up to 6 years, or up to 4 years if you cannot live on the land – e.g. due to renovation.
For up to 6 years
To qualify you must:
have lived there continuously for at least 6 months before moving away
not own another PPR, and
only earn income from the property to cover basic property expenses, such as rates, water, and other amenities, or
not lease out your property for longer than 6 months in a calendar year (if you lease out your property for longer than 6 months, you must pay land tax in the following year, unless you move back into the home before 31 December).
For up to 4 years
If the land ceases to be capable of being used and occupied as a residence, to qualify you must:
have lived there continuously for at least 6 months before moving away
not own another PPR, and
resume use and occupation by the relevant taxing date of the 4th year.
Owner in full time care
The 6-year limit on this concession does not apply to owners who are living away from their home if they are in full time care.
In these cases, the concession can be extended indefinitely provided all other requirements listed above are met.
What constitutes full-time care?
Residing at a hospital as a patient.
Residing at an aged care establishment while being provided with residential care.
Residing at an aged care establishment while being provided with respite care.
Resides with a carer who is eligible for a carers payment under the Social Security Act 1991 (Commonwealth).
https://www.revenue.nsw.gov.au/t ... -place-of-residence |
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