关于新洲PR要交的Surcharge land tax

J.Y.

逆鳞龍 发表于 2019-12-9 15:29
我现在唯一推断就是州税局对于豁免条件收紧了，但是没有更新“Foreign Person”的定义，致使很多人套用原本 ...

大哥你可真厉害，你都是推测的啊，这个附加税从源头就不apply to 非外国人，既然外国人的定义没变，它里面的豁免条款怎么变都不会影响。事实摆在这里。你主观臆测有用吗？等他外国人定义变了再说把！

外国人定义：
What is an individual foreign person?
In addition to Australian citizens, the following individuals are not foreign persons:

Persons who meet the 200 day rule under section 5(a) of the Foreign Acquisitions and Takeovers (FAT) Act 2015 and are one of the following:
Permanent visa holders
New Zealand citizen who hold a special category visa (subclass 444)
Partner (provisional) visa holders (subclass 309 or 820)
Individual foreign persons are:
The three types of individuals listed above, who do not meet the 200 day rule
Temporary visa holders, who are persons who hold Australian temporary visas which are subject to limitation, such as an end date, and are considered to be foreign persons, regardless of whether they meet the 200 day rule under section 5(1)(a) of the FAT Act

逆鳞龍

Poweregg 发表于 2019-12-9 15:36
https://www.revenue.nsw.gov.au/help-centre/resources-library/g009

你回去看看我回复的内容

逆鳞龍

jacsonlin 发表于 2019-12-9 15:17
新州19-20年度新预算案后收紧了这一税收的豁免条件，一是针对PR，只能免除其自住房的土地附加费.

出处？ ...

我帮LZ贴出来给你吧。

https://www.revenue.nsw.gov.au/t ... /surcharge-land-tax

这是说了仅主要居住被当作免税对象，且有相应条件。

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

这是四类满足在一个自然年内主要居住物业中连续住满200天的人士。另外内容含豁免或优惠的几类土地使用条件

逆鳞龍

J.Y. 发表于 2019-12-9 15:42
大哥你可真厉害，你都是推测的啊，这个附加税从源头就不apply to 非外国人，既然外国人的定义没变，它里 ...

我不得不佩服你的理解能力！

If you're 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 don't apply.

There is no tax-free threshold applicable to the surcharge.

逆鳞龍

J.Y. 发表于 2019-12-9 15:42
大哥你可真厉害，你都是推测的啊，这个附加税从源头就不apply to 非外国人，既然外国人的定义没变，它里 ...

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.

J.Y.

逆鳞龍 发表于 2019-12-9 15:46
我不得不佩服你的理解能力！

If you're a foreign person who owns residential land in NSW, you must  ...

哎呦我去，谁理解能力有问题？不想跟你说了，逻辑强！

lisam

逆鳞龍 发表于 2019-12-9 15:29
我现在唯一推断就是州税局对于豁免条件收紧了，但是没有更新“Foreign Person”的定义，致使很多人套用原本 ...

你别推断，英文法律条文不会出现歧义。如果没看懂就说没看懂，提高英文水平才是正途，别推断。

J.Y.

逆鳞龍 发表于 2019-12-9 15:46
我不得不佩服你的理解能力！

If you're a foreign person who owns residential land in NSW, you must  ...

If you're a foreign person who owns residential land in NSW


请问外国人定义变了吗？没变的话PR满200天就不是外国人，不是外国人我就不在这个if里面，懂吗？

jacsonlin

逆鳞龍 发表于 2019-12-9 15:43
我帮LZ贴出来给你吧。

https://www.revenue.nsw.gov.au/t ... ies/land-tax/surcha ...

If you're a foreign person who owns residential land in NSW。

PR住满200天应该不是Foreign Person.

wangzhen263

J.Y. 发表于 2019-12-9 15:42
大哥你可真厉害，你都是推测的啊，这个附加税从源头就不apply to 非外国人，既然外国人的定义没变，它里 ...

他的逻辑非常奇葩。你就让他认为自己是对的吧。

逆鳞龍

J.Y. 发表于 2019-12-9 15:48
哎呦我去，谁理解能力有问题？不想跟你说了，逻辑强！

能解释下即然都满足200天非外籍人士定义为什么又强调下PR的主要居住地豁免条件？另外投资房呢？如果仅仅是Foreign Person付的Surcharge的话？为什么又只说A principal place of residence exemption may apply to you from the 2018 tax year. It applies for……之后又提到了PR？

jacsonlin

逆鳞龍 发表于 2019-12-9 15:53
能解释下即然都满足200天非外籍人士定义为什么又强调下PR的主要居住地豁免条件？另外投资房呢？如果仅仅 ...

那是没有住满200天的PR.

lisam

J.Y. 发表于 2019-12-9 15:48
哎呦我去，谁理解能力有问题？不想跟你说了，逻辑强！

逻辑是建立在原意的基础上的，他英文没看懂别跟他说了。

wangzhen263

lisam 发表于 2019-12-9 15:53
逻辑是建立在原意的基础上的，他英文没看懂别跟他说了。

强烈同意

逆鳞龍

jacsonlin 发表于 2019-12-9 15:51
If you're a foreign person who owns residential land in NSW。

PR住满200天应该不是Foreign Person.

那就不存在什么自住地豁免了，因为所有部分的资产都不会有Surcharge，这也符合19年新州新预算前的规定，而现在调整了

逆鳞龍

lisam 发表于 2019-12-9 15:49
你别推断，英文法律条文不会出现歧义。如果没看懂就说没看懂，提高英文水平才是正途，别推断。 ...

你先把自己的逻辑思维提高再说吧，首先不知道新旧版本的差异存在，其次又没法解释这上面的说法