澳洲用养老金买房的九大步骤

allen007

　　在金融风暴的侵袭下，澳洲各大退休基金都在不断缩水，眼看着老有所养的希望就要落空。好在从 2007年起，政府允许大家通过养老金买房，使得原本看得见但动不了的养老金一下子变成了可支配资产。只可惜政府并没有具体说明涉及的步骤，也没对可能面临的危险发出警告，因此在现实生活中还不是那么太普及。

　　当前澳洲的房价节节升，通过自营退休公积金（SMSF）投资地产，不但可以最好的节省税款，还可以对你的退休金起到很好的保值作用。不过这项操作因为手续比较繁琐，要做很多Paperwork，如果不小心忽略了哪一点就会使你很头痛。澳洲物业投资杂志总结了以下九大步骤，虽然读起来有些枯燥，却能在致富的路上助你一臂之力。

　　步骤一：向专业人士咨询 看你是否是合格的申请人

　　让你的会计师或贷款经纪人推荐一家专业公司对你进行评估，看看你的条件满不满足要求。如果你打算投资居民住宅，多数贷款人最多只能贷给你72%，如果你要投资商业住宅，也只能获得65%的贷款，其中的差额部分就要从你的养老金中出了。

　　用退休金投资房地产，你的手上要有比较充足的资金才能周转的过来，至少要准备好第一年的利息、律师费以及买房的相关费用。另外银行的贷款利率会比一般的房贷款利率高不少，要计划好自己的现金流。

　　步骤二：贷款的预前批准

　　这是非常重要的一步，特别是你还没有设立自营公积金的时候。

　　通常银行需要你的工资单、完成购买所需要的资金证明（例如雇主为你交的养老金帐户余额，或自营公积金的银行凭证）

　　准备填一些表格，但如果你选用专业代理公司，他们会为你做很多事情。

　　步骤三：成立自己的自营公积金

　　当你获得了预先批准，你就需要设置自营公积金帐户，你的会计师或其他专业人士可以帮你做，但他们通常要收费的。

　　自营公积金只需要几天的时间就可以设置好，下一步就是购买风险保险，要把亲人都包括在内。

　　一定不要忘，养老金中的人寿保险是免税的，所以你必须注意这一点。你的会计师可以安排或推荐一名好的财务规划者照顾到你的方方面面。

　　如果你现在就有自营公积金，你要检查一下你的保险条款，确保即将进行的投资也在保险的范围之内。

　　现在你需要把养老金帐户的余额转到自营公积金中去。这可能是非常痛苦的。有些基金不想失去你的业务，以便往往会设法拖延这一进程，你要尽量提供你所有的材料。

　　有时在你的养老金帐户中留一些余额是有好处的，这主要取决于你的养老金提供方，你可以和你的会计师和财务规划师交谈以便获取更多的信息。

　　你还需要制定投资战略，你的会计师会提供一些税务建议，这里就不再一一赘述。

　　你还需要到税务局拿一份“角色和责任”的小册子，了解一下在税务上有哪些义务。同样，你的会计师或专业也可提供协助。

　　容易产生的问题:： 你可能需要一再催促养老基金，因为他们会一再拖延。

　　步骤四： 信托公司

　　你需要设立信托公司，当你遇到心仪的物业时，不能以自己的名义签合同，要以信托公司的名义签。信托公司的取名没有什么特别规定，随便你取，并且只花一天的时间就建立。一旦名字被接受你就有了澳洲公司的编码（ACN ）这样你就有权利去签合同了。

　　步骤五：开始寻找

　　一旦完成了上述步骤，你就可以开始寻找投资物业！确保金额要在此前贷款银行批准的数额之内，签署任何合同都要遵守这一限制。

　　合同上的购买方应该是上面信托公司的名称。

　　合同中应该带有融资条款(Subject to finance)。至少允许14个工作日的审批时间，但尽量争取再长一点，因为贷款人可能会很慢，你需要提供很多相关文件。此外，你至少需要60天的结算，除非你的代理是超人。可以以超人的速度做所有的事。

　　容易产生的问题:：较长的融资条款和结算期是必须的！因为四大银行主导市场，他们手上积压了一大堆申请。

　　步骤六：获得有条件限制的批准

　　你需要提供额外的文件给抵押经纪人，如资产和负债情况、银行账单、贷款单、租赁评估，纳税申报，信用卡账单等等。

　　这并不困难，如果你组织好了现存的这些东西，那将十分容易。

　　你还需要买卖合同、Section 32，如果是一个商业地产，你还需要租赁协议。

　　步骤七：不附担保的信托 （Bare Trust）

　　现在你需要立刻建立Bare Trust，这可能要花1天至一个星期左右的时间

　　信托的名字是你购买的这套物业的实际地址。

　　有关文件需要签好名并尽快交给你的贷款经纪人，他们会把这些文书连同自营公积金协议递交银行的法律部门审批。这可能要花几天到两周的时间，有时贷款拖延就是在这上面出了问题。现在你该明白为什么融资时间长是必不可少的一个条件了

　　现在是指派一个过户人的时候了，他们可以开始着手土地转让的有关事宜，为最后的过户做准备。

　　步骤八: 等待无条件批准

　　银行会对房屋进行估价，并且审批购买合同。如果它对提交的文档满意的话，就会正式批准贷款，并准备好贷款的各种书面文件。

　　现在就要跟过户人协商其余的款项如何到位，你可以给贷款银行权限，让它们从你的公积金帐户中取款，或者过户人会做其它的安排。

　　容易产生的问题: 估价可能要比预计的时间长，这取决于银行。你的贷款经纪人跟银行打交道应该有足够的经验，他们会告诉你贷款获得批准的时间界限。

　　步骤九： 过户

　　你应该与贷款经纪人时常保持联系，确保各个环节不出什么纰漏，万事俱备，只欠过户了。一旦过户，你会收到调帐说明，现在这套房子就是你的了，以后贷款机构会定期从你的账上提取利息。现在你已经成功的购买了自营养老公积金物业。恭喜你！

白日做梦

如果是转贴，最好注明出处:)

garysu

不错，可是来澳几年了，super里面也没积下多少钱，首期远远不够

nancy1983au

多少super就可以自己建SMSF呢？ 要是SUPER不够首付，可以自己拿点saving 补上吧？

原帖由 garysu 于 2010-3-16 10:54 发表
不错，可是来澳几年了，super里面也没积下多少钱，首期远远不够

[ 本帖最后由 nancy1983au 于 2010-3-16 14:18 编辑 ]

ozsmallbizowner

[ 本帖最后由 ozsmallbizowner 于 2010-3-21 18:08 编辑 ]

ozsmallbizowner

补充一个英文版的

The 6 Steps in completing an SMSF Borrowing

Step 1 - Find the Property the Super Fund wishes to purchase
The property must be a property that the Super Fund could otherwise invest in if bought outright, and must comply with the
in-house assets rule and sole purpose tests.
Step 2 - Obtain pre approval of the Loan
Step 3 - Determine who will act as Trustee of the Custodian Trust.
The Trustee of the Custodian Trust cannot be the same Trustee as the Trustee of the Super Fund. Topdocs recommends
you use a Company to act as Trustee of the Custodian Trust.
Step 4 - Have the required documentation completed for the Fund to commence the borrowing.
This documentation is required for the Fund to comply with the SIS Legislation and the Australian Tax Office requirements.
This documentation includes:
1. The Custodian Trust (also sometimes called a Bare Trust).
2. Establishing a company to act as Trustee of the Custodian Trust (if required)
3. Updating the Super Fund Trust Deed (if required)
4. Updating the Fund’s Investment Strategy (if required)
Step 5 - Sign the contract in the name of the Custodian Trustee (or as required by your state revenue office)
NOTE: the contract of sale can be signed before pre approval of the Loan, but it is best for the contract to be signed after
the Custodian Trustee has been determined (or if a Company, established) so the Custodian Trustee can be noted on the
contract. Some states require specific wording on the contract of sale - contact Topdocs for more information regarding this.
Step 6 - Settle the property with the Custodian Trustee as the title holder.

ozsmallbizowner

smsf购买物业的常见问题及解答


SMSF’s to buy Property - Frequently Asked Questions

Q How does my SMSF purchase a property?

The SMSF chooses the property it wishes to invest in, in the ordinary way. Residential property
must be purchased from an arm’s length vendor. Non residential property can be purchased for
full value from related parties so long as the property is let for business purposes.
The SMSF obtains a loan approval.
The SMSF’s own lawyer/conveyancer acts on the purchase in the ordinary way. The purchase
MUST be in the name of the Property Trustee.
The SMSF pays the deposit, the balance purchase money (less the amount borrowed), the legal
costs, and stamp duty in the ordinary way.
On completion of the purchase the Property Trustee mortgages the property to the lender.
SMSF then manages the asset in the same way as you would with any other real estate
investment.

Q Can I occupy the property?

No. If a member of the SMSF occupies the property the “in-house asset rule” would be breached.
However, the SMSF can buy a property that the investor intends to live in after retirement. This
is possible if you transfer the property from your super fund to yourself after you retire.
Q I thought super funds could not borrow or charge their assets. Is this correct?
That was correct, until amendments to the Superannuation Industry (Supervision) Act 1993 (SIS
Act) made in September 2007.
Under the new section 67 (4A) of the SIS Act, SMSFs can borrow providing the following
conditions are satisfied.
• The borrowed funds are used to purchase an asset (e.g. real estate)
• The asset is held on trust for the SMSF by another entity (i.e. the Property Trustee).
• The SMSF must have the right to acquire legal ownership of the asset by making payment.
• The lender’s recourse against the SMSF must be limited to the underlying asset (i.e. the
purchased property). The lender must not have a right of recourse against other assets of
the fund.

Q What other restrictions apply?

SMSFs must comply with all regulations applying to superannuation funds.
SMSFs may acquire up to 100% of the fund’s total assets in the form of real property. SMSFs
must ensure that the level of investment in real property is in line with the fund’s investment
strategy, including diversification of assets, liquidity, and maximisation of member returns in the
fund.
Where a fund invests 100% of its assets in real property, trustees must ensure that the fund
continues to meet these requirements, for instance they must ensure the fund has sufficient
liquidity to meet its liabilities (such as pension payments).
The government has also made it clear that super funds investing in these types of investments
must have appropriate risk management measures in place and must understand the risks of
investment.

- 2 -

Q Who pays what and when?

As the beneficial owner of the property and the borrower of the loan, the SMSF is responsible to
pay all the usual amounts that you would expect to if you had bought an investment property and
borrowed money on it in your own name rather than your super fund. For example, your SMSF
will be required to pay council rates, water rates, and land tax (if any); interest and other loan
repayments; lender’s fees; repairs; property management costs; and any insurance premiums
management fees imposed by the Property Trustee.

Q What about land tax?

As the SMSF is the beneficial owner of the property, land tax is payable by the SMSF. The SMSF
will only have to pay land tax if the total land values exceed the proscribed amount.

Q What happens when the loan is fully repaid? Can legal title be transferred to the SMSF?

Would any stamp duty or GST be payable with respect to the transfer?
When the loan is fully repaid, the SMSF is entitled to have the legal title transferred to it.

Depending on how the trust structure is set up and administered, this transfer should be possible
without incurring tax, GST, or stamp duty liabilities (other than nominal) as the SMSF will already
be the beneficial owner. Of course, this position may change because of future changes in the
laws.

Q How can I transfer the property?

The SMSF can direct the Property Trustee to sell to any third party (subject to paying out the
mortgage loan and any other amounts which might be outstanding).

Q Who can be the Property Trustee?

The Property Trustee should be an arms length trustee from the SMSF Trustee and the members
of the SMSF. This is to ensure that the transaction is not a facade, and the related party and in
house asset rules are complied with.

Brother

原帖由 nancy1983au 于 2010-3-16 14:16 发表
多少super就可以自己建SMSF呢？ 要是SUPER不够首付，可以自己拿点saving 补上吧？

最好是10万以上，可以考虑把直系家庭成员的super放到一起（最多4人），10万以上的理由是每年都要审计的，审计的费用不少。如果balance比较低，意义就不大。

SkyscraperGod

人都快死了才买房？

lilyflower

刚到澳洲没多久，养老金买房好复杂，没弄明白，能否详细或再简单介绍一下？！

ozsmallbizowner

How does it work?
You are looking to set up a self managed super fund (SMSF) or currently have one. After obtaining financial advice, you decide to borrow to invest through your self managed super fund. Your SMSF appoints a Security Custodian to purchase investment residential property on its behalf, as security for the loan. The SMSF contributes cash to pay the deposit and to meet legal costs and stamp duty. The SMSF then manages the property in the same way as any other real estate investment. The property is held in trust and the legal title is either transferred to the SMSF when the loan has been repaid or the property may be sold.

ozsmallbizowner

The Custodian
The property must be held on trust by a
Custodian. The Custodian is sometimes
referred to as the “trustee” or “property
trustee”. The Custodian can be any
person or entity provided it is not
identical to the trustee of the
superannuation fund.
It is recommended that the Custodian
be a special purpose company that has
been newly incorporated for the
purpose of being a “Custodian” in the
instalment warrant arrangement.
Trustee of the SMSF
In the instalment warrant arrangement,
the trustee of the SMSF will be the
beneficial owner of the property as set
out in the Custodian Deed.
As the borrower, the trustee of the Fund
is also responsible for the interests and
loan repayments. The SMSF must ensure
that it can fund these costs.

charmaine

好复杂，有没有broker帮忙做这些手续的？？

tieshubloom

原帖由 garysu 于 2010-3-16 10:54 发表
不错，可是来澳几年了，super里面也没积下多少钱，首期远远不够

按照楼主所述，使用smsf 的理由不是购房首期不足拿super补够首期， 而是， 在目前super运作不好的情形下，为了使其保值增值，使用super 购房，同时享有税收优惠。手头的现金流很关键！

cbh1031

不好意思请问一下,具体有什么税收优惠呢?手头的现金流是SUPER以外用以支付银行贷款利息?
假如用SUPER投资的房子租金收入低于所付贷款利息,也可以负扣税吗?

hunter38

收了

ozsmallbizowner

咨询了一下CBA的投资顾问，他们似乎很不乐意给SMSF贷款，虽然贷款利率高于面向个人的普通房屋贷款，不知是什么原因？
比如，CBA出了一份宣传资料SuperGear, 就是针对SMSF的，里面提到SMSF的净资产超过300K, 这个300K是包括要投资的物业的，但投资顾问坚持这300K不包括物业，这样的话，很大一批SMSF将无法达到他们对净资产的要求。
另外，我的SMSF买了一些股票，不知可否将股票抵押给银行，贷一些现金出来？

ozsmallbizowner

偶然翻到这个老贴，汇报一下情况。
我们通过经纪，在St George贷了款，已经于去年11月交割，目前交给中介打理，租客为local一对年轻人。

赞一下我们的贷款经纪，小伙子上海人，雅思4个8，人非常朴实认真，非常有责任心，虽然他只是打工，但专业素养，和为人处事都值得称道。他们office在St Kilda。如果需要SMSF贷款买投资房的，可以找他们。他们老板号称，全墨尔本明白SMSF贷款的华人，仅此一家，别无分号。虽说可能夸张，但SMSF贷款之繁琐，技术含量之高，还真是需要他们这样的明白人。再者，经过给我办理，他们至少又积累了一次经验。

zmdodo

的确，SMSF投资买房听起来很美好，不过贷款条件很苛刻，贷款额度，比例比普通贷款低。另外，在权益分配方面也很复杂，必须要有专业的ACCOUNTANT和SOLICITOR帮助才能管理好。不然要是违反规定，被ATO处罚就不划算了。

Ian

原帖由 ozsmallbizowner 于 2011-1-29 11:25 发表
偶然翻到这个老贴，汇报一下情况。
我们通过经纪，在St George贷了款，已经于去年11月交割，目前交给中介打理，租客为local一对年轻人。

赞一下我们的贷款经纪，小伙子上海人，雅思4个8，人非常朴实认真，非常有责任心，虽然他只是打工， ...

SMSF贷款办理要多长时间？

看顶楼说，审批至少14天，结算要60天，能不能解释一下整个周期要70天以上吗？

ialienam

現在SMSF做loan大概也只有St George & Wide Bay會做. 所以自然interest rate不比一般mortgage.

用SMSF買投資房有一定的好處.
- super下earing就最多15%.
- 一定年紀後都還不用交任何稅

當然就前面朋友說的, 要多這樣美好 那大家都做SMSF.
就smsf很麻煩, 你要4個人set up a SMSF, 你要買那個房, 以後要賣要如何分??

每年都要auditing.. 最多人沒算進去"administration"費用. 你要找老外(有牌子)的admin大概一年$2850起跳.
因為我看到很多人只quote "set up fee", 沒把ongoing fee算進去.. 或quote你一個很低的價錢, 但很多東西都要你自己做.

Admin當然重要, 你要沒管好, 以後你要拿social security都會有影響..死了錢要給小孩也都有影響 (super下有分taxable & tax free).

你用SMSF去買房, 賣了錢你也要等一定時候才能拿出來.

所以SMSF自己要想明白適不適合. 簡單說

1. 有錢
2. 有對投資一定的能力/了解.
2. 有時間
3. 英文和對law有一定的了解

ATO抓SMSF違法很嚴.

ozsmallbizowner

原帖由 Ian 于 2011-2-7 13:07 发表


SMSF贷款办理要多长时间？

看顶楼说，审批至少14天，结算要60天，能不能解释一下整个周期要70天以上吗？

我们是60天，非常紧张。因为还要成立两个公司，一个是SMSF的trustee, 另一个是custodian，通常SMSF的deed也要更新。银行的审批也很慎重，耗时间。

我们请的conveyancer也第一次给SMSF办理过户。

ozsmallbizowner

原帖由 yourock 于 2011-2-7 12:04 发表
广告好多。

新警察吧？

Ian

原帖由 ozsmallbizowner 于 2011-2-7 19:10 发表


我们是60天，非常紧张。因为还要成立两个公司，一个是SMSF的trustee, 另一个是custodian，通常SMSF的deed也要更新。银行的审批也很慎重，耗时间。

我们请的conveyancer也第一次给SMSF办理过户。

谢谢。

是不是说签合同的时候至少要要两个月的settlement？ 成立公司是在签合同之前完成的吗？

我在网上看见一张SMSF loan的日程表
http://www.smsfloan.com.au/loanprocess.php
里面说obtain contract of Sale之后，要两周时间obtain formal loan approval，然后Exchange contracts（就是合同正式生效吧），然后还有4-6周才做Settlement of purchase(4-6 weeks from exchange)。

贷款正式批准之后，为什么还要这么长时间啊？

snow_white