原文请看:
http://www.theaustralian.com.au/ ... f06c9461e844a9b7377
大概意思就是, 凡是出手200万以上房产的卖家, 必须通过ATO完成一份叫做 special clearance的完税证明, 否则将会被征收10%房产交易价格的豪宅税。
不管你是澳洲公民与否, 全部适用。
If you purchase a property worth $2m or more on or after July 1 2016, you will be required to withhold 10 per cent of the purchase price and remit it to the ATO UNLESS the vendor is able to provide a special purpose tax resident’s “clearance certificate” from the ATO. It does not matter if the vendors were born in Australia and have lived all their lives in Australia — unless they have that clearance certificate, they are classed as a foreigner and the buyer must send 10 per cent of the purchase price to the tax office.
In case you think I’m kidding, read the ATO’s exact words: “A vendor who sells the following assets is also a relevant foreign resident, even if they are an Australian resident for other tax purposes.
The definition of property is very wide and includes leaseholds but does not include stock exchange investments. A purchaser who does not receive a “clearance certificate” from the vendor and does not send 10 per cent of the purchase price off to the ATO will still be liable to pay that 10 per cent to the ATO plus, almost certainly, will have to pay severe additional penalties and interest. The economics of buying the property will be severely damaged.
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额。。完税证明什么内容
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遇见大选,政策频出
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这个太狠了,vendor的问题买家承担?
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豪宅税这个名字是楼主自己想出来的吗?这是去年就通过的法律,只是今年7月1日正式实施而已。
只是10%预扣税而已,而且是非最终税。理念上和工资预扣税(PAYG Withholding)一样。主要是补上以前外国卖家卖完房子后一分钱税不交直接就把全部利润转到海外这个漏洞,因为他们没有税号,在澳洲“自我申报”这样的体系下,他们不申报就要靠税务局抽查,真的抽查到税也不一定追得回来。
PR/Citizen可以以申请豁免的,只要他们目前没有欠税,而且有税号每年都报税。
这个法律主要是督促海外卖家报税,然后从这预交的税款里多退少补。
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那里要买家承担了?
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五楼正解了。
发帖楼主还是版主,应该好好修炼一下英文阅读再发
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谢谢解释,看了一半
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意思这个10% 跑不了。 那么卖家。 要么买家。。谢谢解释
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The Australian 要给钱才能看,我上个免费的连接吧
https://cityhallwatch.wordpress. ... n-office-bombshell/
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一直觉得澳大利亚人这媒体到底靠不靠谱?上次有说全澳3/4的人都欢迎难民来着是他们写的吧?
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多退少补的正常预扣税罢了。守法人士,没有欠税者不需要多交一分钱。旧闻
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明白了谢谢
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请问一下,这7 月1 号是按照合同的日期还是Settle的日期?谢谢!
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