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今天OSR 打电话给我让我交land tax 郁闷坏了。 烦请各位大神们看看我这种情况是不是真的不能exempt？
本人一直住在几年前买的公寓里， 2015年五月买了一块空地开始自己建房， 房子2016年七月一号建成交付使用。 LAND TAX里有一条是关于Concession for land intended as your principal place of residence, 但是前提是"Do not own another property. 这个很清楚我肯定不适用。 但还有一条"Concession for change to principal place of residence" 这条是这么写的：
If you acquire a new residence but you still own your former residence on 31 December, you may be able to claim a concession for both residences.
Eligibility – This concession will apply if:
you became the owner of the new residence during the 6 months before the relevant taxing date
the former residence has not been used or occupied except as your principal place of residence and no income has been gained from the use or occupation of the residence since the preceding 1 July, except:
income derived from a permitted occupancy, or
income derived from a lease or licence entered into by the purchaser under a contract for sale of the former residence for a period prior to completion of the sale.
once you became the owner of the new residence it has not been used or occupied except:
as your principal place of residence
by a tenant under a lease entered into by the previous owner.
You must also use and occupy the new residence as your principal place of residence by the 31 December immediately following the relevant taxing date, or this concession will be revoked.
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发表于 2016-11-4 19:50
