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本帖最后由 kuxxc 于 2019-11-15 15:11 编辑
nsw land tax 和 200天没关系啊
31/12 那一天 你拥有投资房,土地价值超过预定免税额, 就有需要缴费下一年全年的土地税,不管你住几天。
只看31/12 那一天。
If you are 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.
The surcharge rate is:
0.75 per cent from the 2017 land tax year and
two per cent from the 2018 land tax year onwards.
You must pay the surcharge on the taxable value of all residential land that you own as at 31 December each year.
A principal place of residence exemption may apply to you from the 2018 tax year. It applies for
one year
one residential property, and
residence requirements must be met.
You may be required to pay the surcharge even if you do not pay land tax.
The surcharge is assessed in relation to each parcel of residential land and is proportional to ownership.
There are no joint assessments and secondary deductions do not apply.
There is no tax-free threshold applicable to the surcharge.
哦也不对。还有这个
Principal place of residence exemption
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)
Dates to remember:
You must apply for the exemption by 31 March in the relevant tax year.
This principal place of residence exemption does not apply to the 2017 tax year.
Exemptions for retirement visas apply from the 2020 land tax year.
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