英國(guó)居民購(gòu)買(mǎi)澳大利亞拜倫灣的房產(chǎn)要繳納多少稅?

英國(guó)居民購(gòu)買(mǎi)澳大利亞拜倫灣的房產(chǎn)要繳納多少稅?

Every week, Mansion Global poses a tax question to real estate tax attorneys. Here is this week’s question.

每周，豪宅國(guó)際都會(huì)向房產(chǎn)稅律師提出一個(gè)稅務(wù)問(wèn)題。這是本周的問(wèn)題。

Q: I'm a Londoner looking to buy a beach home in Byron Bay, Australia. What will my property taxes look like?

問(wèn):我是倫敦人，想在澳大利亞拜倫灣(Byron Bay)買(mǎi)一套海濱別墅。我的財(cái)產(chǎn)稅會(huì)是什么樣子?

A: The beach community of Byron Bay is located in the Australian state of New South Wales. There, land tax is charged on the unimproved value of the land, according to Geoff Stein, a partner at Brown Wright Stein Lawyers in Sydney.

答：拜倫灣的海灘社區(qū)位于澳大利亞新南威爾士州。據(jù)Brown Wright Stein律師事務(wù)所駐悉尼合伙人杰夫•斯坦(Geoff Stein)說(shuō)，在澳大利亞，土地稅是針對(duì)土地未增值征收的。

That means the value of the building is disregarded, he added.
他補(bǔ)充說(shuō)，這意味著這棟建筑的價(jià)值被忽視了。

"If you assume the land value alone is A$2 million (US$1.4 million), then the tax would be about A$22,000," Mr. Stein said.

“如果你假設(shè)土地價(jià)值僅為200萬(wàn)澳元(合140萬(wàn)美元)，那么稅收將在2.2萬(wàn)澳元左右，”斯坦說(shuō)。

But, for "foreign persons," or non-resident landowners, there is an additional charge. A foreign person can an individual, a corporation, a trustee of a trust, a partner in a limited partnership or a number of other distinctions, according to the Revenue Department of New South Wales.

但是，對(duì)于“外國(guó)人”或非居民土地所有者，則需要額外付費(fèi)。根據(jù)新南威爾士州稅務(wù)局(Revenue Department of New South Wales)的規(guī)定，外國(guó)人可以是個(gè)人、公司、信托的受托人、有限合伙企業(yè)的合伙人或其他身份。

"There is a 2% surcharge for non-resident landowners, so the total tax will be closer to A$62,000" in the aforementioned example, according to Mr. Stein.

斯坦因說(shuō)，在上述例子中，“非居民土地所有者要繳納2%的附加費(fèi)，因此總稅收將接近6.2萬(wàn)澳元”。

Notices of the assessable value of the land, which are used to calculate land tax, are issued every three years by the Valuer General of New South Wales, he explained.

他解釋說(shuō)，新南威爾士州總估價(jià)師每三年就會(huì)發(fā)出土地估價(jià)通知書(shū)，用以計(jì)算土地稅。

"In addition to the land tax, there is stamp duty on acquisition," Mr. Stein said.

“除了土地稅，還有征收印花稅，”斯坦說(shuō)。

For a A$2 million purchase, that one-time charge would be A$95,500, he explained. But, "because the buyer is a non-resident, a surcharge duty of 8% also applies, resulting in an additional A$160,000."

他解釋說(shuō)，對(duì)于一筆200萬(wàn)澳元的交易，一次性費(fèi)用將是9.55萬(wàn)澳元。但是，“因?yàn)橘I(mǎi)家是非居民，8%的附加稅也適用，導(dǎo)致額外16萬(wàn)澳元。”

Although New South Wales natives can get exemptions for homes used as primary residences, non-residents are not eligible.

雖然新南威爾士州本地人可以獲得作為主要居所的住房豁免，但非居民則沒(méi)有資格。

"The only is exemption is for expats who retain Australian citizenship," Mr. Stein said.

“唯一的例外是，保留澳大利亞國(guó)籍的外國(guó)人可以獲得豁免，”斯坦說(shuō)。

The capital gains taxes for non-residents can be steep, as well, he explained. They are required to include the capital gain in a tax return in Australia.

他解釋說(shuō)，非居民的資本利得稅也可能很高。他們被要求在澳大利亞的納稅申報(bào)單中包括資本收益。

"It is possible that could be extended to New South Wales," he said.

他說(shuō):“這有可能擴(kuò)展到新南威爾士州。”