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Rates 2009
Land tax is calculated on the combined value of all the taxable land you own. The land tax threshold for 2009 is $368,000. Your land tax assessment is calculated on the combined value of all the taxable land you own above the threshold. The rate of tax is $100 plus 1.6 per cent of the land value between the threshold and the premium rate threshold.
If land is owned by a trustee of a special trust, or is owned by a company classified under Section 29 of the land tax legislation as a non-concessional company, the land tax threshold does not apply and land tax will be charged at a flat rate of 1.6 per cent of the taxable value. From the 2009 tax year, a new premium land tax marginal rate of 2 per cent will apply if your total taxable land value is above $2,250,000.
The averaged threshold for 2009 is $368,000
Year Indexed amount
For the 2007 land tax year
$356,000
For the 2008 land tax year
$369,000
For the 2009 land tax year
$380,000
Average
$368,000 |
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我们的权利之产假 (2007-3-10) zhengtao 
发表于 2009-2-9 23:53
