常驻的PR每年要给悉尼投资房交LAND TAX surcharge？[已解决]

ARACT

5555 发表于 2020-3-10 21:03
From 1 July 2019, the following visa holders will be exempt from surcharge land tax on their princip ...

也就是说，只要PR不是自住房，就要缴纳land tax surcharge

水米

ARACT 发表于 2020-3-10 21:06
也就是说，只要PR不是自住房，就要缴纳land tax surcharge

政府发疯了 这要扫到多少人啊

findcaiyzh

我靠，不会吧

5555

ARACT 发表于 2020-3-10 21:06
也就是说，只要PR不是自住房，就要缴纳land tax surcharge

按字面理解是这样

ARACT

水米 发表于 2020-3-10 21:07
政府发疯了 这要扫到多少人啊

要哀鸿遍野，甩房得排队

总督

房子太多套了？

okokok

严重关注

fenghuo

https://www.revenue.nsw.gov.au/help-centre/resources-library/g009
An individual (who is not an Australian citizen - see paragraph 7) is taken to be ordinarily resident in Australia at a particular time if:

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

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
A person who is entitled to reside in Australia under a permanent entry visa (i.e. a permanent resident) is not subject to a time limit and is only classified as a foreign person if the person does not meet the test of being ordinarily resident in Australia, namely, the part that requires that the person has actually been in Australia during 200 or more days of the preceding 12 month period (see paragraph 10(a)).

jacsonlin

ARACT 发表于 2020-3-10 21:06
也就是说，只要PR不是自住房，就要缴纳land tax surcharge

PR住满200天就是本地人。本地人无需交Land Tax Surcharge. 无论自住房还是投资房，别再误导了。

The meaning of "ordinarily resident in Australia"

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

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

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.

Persons whose presence in Australia is limited as to time imposed by law

Individuals who are permitted to be in Australia under a visa that is not a permanent entry visa are "foreign persons", because the visas impose time limits on the person's lawful presence in Australia. Such visas include a work visa, a temporary entry visa, a visitor visa, a bridging visa and a business visa.

lf a person is an unlawful non-citizen under section 14 of the Migration Act 1958, the individual's continued presence in Australia is subject to a limitation as to time imposed by law (see section 5(2) of the FAT Act). Such persons are therefore "foreign persons".

A person who is entitled to reside in Australia under a permanent entry visa (i.e. a permanent resident) is not subject to a time limit and is only classified as a foreign person if the person does not meet the test of being ordinarily resident in Australia, namely, the part that requires that the person has actually been in Australia during 200 or more days of the preceding 12 month period (see paragraph 10(a)).

A person who holds a Partner (Provisional) visa (subclass 309 or 820) will be treated in the same way as permanent resident visa holders. The 200 day requirement will need to be satisfied.

A person who resides in Australia under a temporary visa is regarded as a "foreign person". The conditions applying to such visas means temporary residents are not regarded as being ordinarily resident in Australia, and their presence in Australia is restricted by time and/or may be terminated under the Migration Act

ARACT

jacsonlin 发表于 2020-3-10 22:01
PR住满200天就是本地人。本地人无需交Land Tax Surcharge. 无论自住房还是投资房，别再误导了。

The mea ...

发链接

jacsonlin

ARACT 发表于 2020-3-10 22:05
发链接

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

jacsonlin

ARACT 发表于 2020-3-10 22:05
发链接

也就是说，只要是PR(没有住满200天被定义成外国人），在某些情况下，可以获得自住房豁免，不是自住房，就要缴纳land tax surcharge。

ARACT

jacsonlin 发表于 2020-3-10 22:23
也就是说，只要是PR(没有住满200天被定义成外国人），在某些情况下，可以获得自住房豁免，不是自住房，就 ...

你说的有道理，我看原文也是这个意思。

那怎么会有人说，一直住在澳洲的PR 也被收了这个钱。。。。。。

zmnick

ARACT 发表于 2020-3-10 22:32
你说的有道理，我看原文也是这个意思。

那怎么会有人说，一直住在澳洲的PR 也被收了这个钱。。。。。。 ...

政府想钱想疯了

jacsonlin

ARACT 发表于 2020-3-10 22:32
你说的有道理，我看原文也是这个意思。

那怎么会有人说，一直住在澳洲的PR 也被收了这个钱。。。。。。 ...

可能有其他原因说不定。比如夫妻联名，都是PR，一个住满，一个没住满。

ARACT

zmnick 发表于 2020-3-10 22:34
政府想钱想疯了

政府 或许在resident in Australia 上做文章。

resident in Australia 指的就是住在那个房子里，所以那个房子免税。

你不住在里面的房子，就不能算 resident 。
（虽然我觉得政府如果这么理解，是有些牵强）

zmnick

ARACT 发表于 2020-3-10 22:40
政府 或许在resident in Australia 上做文章。

resident in Australia 指的就是住在那个房子里，所以那 ...

就是想着法子捞钱，也不管合不合理了，吃相太难看了

静好如初

这么复杂。。

endlesshuman

每个州不一样吧？昆州好像只要是PR，就不用交surcharge，没什么200天的事。

小名宁宁

ARACT 发表于 2020-3-10 21:02
NSW land tax surcharge 针对的是 foreign person.
PR 属于 foreign person

你好，我理解你说对了一半，你发的截图里，你应该点击“foreign person”进去看看定义，定义里面写明了啊

https://www.revenue.nsw.gov.au/help-centre/resources-library/g009
"A person who is entitled to reside in Australia under a permanent entry visa (i.e. a permanent resident) is not subject to a time limit and is only classified as a foreign person if the person does not meet the test of being ordinarily resident in Australia, namely, the part that requires that the person has actually been in Australia during 200 or more days of the preceding 12 month period (see paragraph 10(a))."

这意思明显是PR在澳洲住满200天就不算foreign person吧，我翻译没错吧？

ARACT

小名宁宁 发表于 2020-3-10 23:02
你好，我理解你说对了一半，你发的截图里，你应该点击“foreign person”进去看看定义，定义里面写明了啊 ...

你说的对，看到了，另外一个帖子讨论过了。

政府 或许在resident in Australia 上做文章。
resident in Australia 指的就是住在那个房子里，所以那个房子免税。
你不住在里面的房子，就不能算 resident 。
（虽然我觉得政府如果这么理解，是有些牵强）

cshen

5555 发表于 2020-3-10 21:06
PR 需要住满200天，可免除一个自住房的surchange tax.按这个理解，所有的投资房都要交税 ...

https://www.revenue.nsw.gov.au/help-centre/resources-library/2019-State-Revenue-Update-seminar-notes.pdf

看26页


又研究了一下， 这个说的是PPR。 你的理解不对

Example
Ken is a permanent resident who has owned and resided in his Sydney property for 16 years. In
February 2018 he travelled to New Zealand to spend time with relatives and did not return to
Australia until July 2019. His Sydney property was vacant during this time, with his brother
checking it from time to time. For the 2020 land tax year, Ken is a “foreign person” as he did not
meet the 200 day test (i.e he was not in Australia for 200 days in the 2019 calendar year) and
therefore he may be liable for surcharge land tax on his Sydney property. However, as a
permanent resident, he can claim the PPR exemption for the property provided he resides in the
property for 200 days in the 2020 tax year. Ken will need to register for land tax and claim the
PPR exemption.

一个PR如果 没有住满200天，理论上需要付land tax surcharge, 但是, 满足一下条件可以 *申请* 不交这个2%的surcharge
-  (1) 这个房子是他的 PPR (Principal place of residence), 并且,
-  (2) 下一年在这个房子（必须是这个房子）住满200天

楼主的情况是住满了200天了， 肯定不用交

小名宁宁

5555 发表于 2020-3-10 21:03
From 1 July 2019, the following visa holders will be exempt from surcharge land tax on their princip ...

我看到你的这个出处了。https://www.revenue.nsw.gov.au/t ... ons-and-concessions

这个确实太可怕了，貌似按这个意思确实是要缴纳SURCHARGE。但为什么同样是官方文件，其他的地方并没有这个意思哪？
是政策刚变，还没来得及更新吗？

太可怕了太可怕了太可怕了太可怕了

另一个问题，即使我要缴纳这个surcharge，按这里面说的，是从2019年7月1日起算，PR没住满的才需要缴200天。那我2300刀的费用是不是缴一半就行了？终究这新政是7月1日起实施的吧。

小名宁宁

cshen 发表于 2020-3-10 23:12
https://www.revenue.nsw.gov.au/help-centre/resources-library/2019-State-Revenue-Update-seminar-not ...

感谢，但你看看这个，https://www.revenue.nsw.gov.au/t ... ons-and-concessions

cshen

小名宁宁 发表于 2020-3-10 23:12
我看到你的这个出处了。https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/land-tax/surcha ...

我理解是 NSW州政府现在新增加了 对这2类签证的surcharge豁免

- 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)

这些签证类型， 如果是PPR的话， 现在可以豁免 这个 land tax surcharge. 之前就算这个房子是他们的PPR,
这3类人也要交 surcharge (即使他们不用交land tax.）

ARACT

state revenue上的信息，是有可能互相矛盾的。
因为他们都不是原始的法条，在各个细节解释的时候，是有可能出现互相矛盾的地方

小名宁宁

cshen 发表于 2020-3-10 23:17
我理解是 NSW州政府现在新增加了 对这2类签证的surcharge豁免

- New Zealand citizens who hold a speci ...

这是你发那PDF里第32页写的，

Example
Lucy and Greg are permanent residents. They own two properties in Sydney – their PPR and an
investment property. In March 2019 Greg takes a contract role in the UK for 12 months. He is
away from Australia for 280 days in the 2019 calendar year (meaning he is only present for 85
days). As he does not meet the ‘ordinarily resident’ test in 2019 he is considered a foreign person
for 2020. This means Greg will become liable for surcharge land tax on his share of both his PPR
and his investment property for 2020. If Greg returns to Australia in March 2020 and continues to
reside in his PPR for a minimum of 200 days continuously, he may claim an exemption from
surcharge on his PPR (his investment property will still be liable for surcharge).
Revenue NSW does not have discretion to waive or vary either of the requirements under the
‘ordinarily resident’ test.


括弧里的基本上让我绝望了。

我叫老王Ha

5555 发表于 2020-3-10 21:06
PR 需要住满200天，可免除一个自住房的surchange tax.按这个理解，所有的投资房都要交税 ...

额，那如果有仅有一套房，且是投资房呢，不是也得交吧。。。那还买投资房干嘛呀

cshen

小名宁宁 发表于 2020-3-10 23:26
这是你发那PDF里第32页写的，

Example

In March 2019 Greg takes a contract role in the UK for 12 months
-------  Greg在澳洲没有住满200天。 PPR 可以豁免surcharge. 但是investment property 不能免


这个跟最早楼主的情况不一样。 楼主是PR, 而且没有离开过澳洲

ARACT

有两个疑问，

第一， 关于Foreign Person 的解释，和不需要缴纳 surcharge land tax，发布时间是2016 年6月21日，几乎是四年前的事情，那时候确实还蛮宽松的。但这个解释是否还适用于2020年的政策
https://www.revenue.nsw.gov.au/help-centre/resources-library/g009

第二， 关于PR 要缴纳surcharge land tax的解释，发布的时间是2019年7月1日
这一条解释说，PR在 Principal place of residence 住满200天之后，可以免除surcharge land tax

- 这一条跟2016年6月21日公布的信息矛盾。 既然住满200天，那自然不是foreign person， 也不会有surcharge land tax ，哪还有什么必要免征呢？不论自主，还是投资不都应该免税吗？    岂不是多此一举？

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