2017年1月1日, various Australian 状态s and Territories started imposing surcharge on land owned or transferred directly or indirectly by foreign people. Five years later, it is time to check in on how these measures have evolved.
Both land tax surcharge and land transfer duty surcharge (or other various names) are now set features in most 状态s and Territories, with only Northern Territory abstaining so far from both.
They impose additional tax on foreign persons that hold Australian real property. 当然, determining who qualifies as a foreign person has remained the main challenge. The table below attempts to summarise the issue.
| 状态 | 率 | 定义 | ||||
| 土地税附加费 | Land Transfer Duty Surcharge | 外国的人 | 外国公司 | 外国固定信托 | Foreign Non-Fixed Trust | |
| 行为 | 0.75%(住宅) | N/A | 非盟公民 和 not AU permanent resident 和 not NZ citizen with a 444 visa 和 not ordinarily resident in AU | 海外注册 OR ≥ 50% foreign shareholders OR ≥ 50% foreign control of votes | ≥ 50% foreign beneficiaries | foreign person named in the deed as potential beneficiary |
| 新南威尔士州 | 4%(住宅) | 8%(住宅) | 非盟公民 和 not AU permanent resident who has lived in AU for 200 days in past 12 months 和 not NZ citizen with a 444 visa | ≥ 20% foreign shareholders OR ≥ 20% foreign control of votes | ≥ 20% foreign beneficiaries | potential for foreign person to be a beneficiary |
| NT | N/A | N/A | ||||
| 昆士兰 | 2%(全部) | 7%(住宅) | 非盟公民 和 not AU permanent resident 和 not NZ citizen with a 444 visa | 海外注册 OR ≥ 50% foreign shareholders OR ≥ 50% foreign control of votes | ≥ 50% foreign beneficiaries | default foreign beneficiary, unless unlikely to receive distributions |
| SA | N/A | 7%(住宅) | 非盟公民 和 not AU permanent resident 和 not NZ citizen with a 444 visa | 海外注册 OR ≥ 50% foreign shareholders OR ≥ 50% foreign control of votes | ≥ 50% foreign beneficiaries | 外国受托人 OR 外国财产受益人 OR 外物 OR foreign default capital beneficiary |
| 助教 | 2%(住宅) | 8%(住宅) 1.5% (primary production) | 非盟公民 和 not AU permanent resident 和 not NZ citizen with a 444 visa | 海外注册 OR ≥ 50% foreign shareholders OR ≥ 50% foreign control of votes | ≥ 50% foreign beneficiaries | potential for foreign person to be a beneficiary |
| 维克 | N/A | 8%(住宅) | 非盟公民 和 not AU permanent resident 和 not NZ citizen with a 444 visa | 海外注册 OR ≥ 50% foreign shareholders OR ≥ 50% foreign control of votes | ≥ 50% foreign beneficiaries | potential for foreign person to be a beneficiary |
| WA | N/A | 7%(住宅) | 非盟公民 和 not AU permanent resident 和 not NZ citizen with a 444 visa | 海外注册 OR ≥ 50% foreign shareholders OR ≥ 50% foreign control of votes | ≥ 50% foreign beneficiaries | 外国受托人 OR 外国财产受益人 OR ≥50% foreign default capital beneficiary |
2023年2月, 新南威尔士州 announced that it believed its surcharge provisions were inconsistent with several international tax treaties (Finland, 德国, 印度, 日本, 新西兰, 挪威, South Africa and Switzerland). These specific treaties bear non-discrimination clauses, whereby no heavier taxation can be imposed on foreigners than on nationals. 结果是, Revenue 新南威尔士州 is now organising to refund the excess tax back to nationals of these countries. 到目前为止, all other 状态s and Territories have either rejected that position or remained silent on the issue.
2007年至2010年, all 状态s and Territories 工作ed on aligning payroll tax provisions, providing much needed clarity and simplification for cross-border employers. 结果是, 新南威尔士州, 维克, TAX, NT and SA now have virtually identical payroll tax legislation. A similar alignment would be very much welcome, to help you ensure that your structures will allow you investments throughout Australia.
当然, the law itself in each of the above 状态s and Territories is much more complex than summarised above. We strongly encourage you to seek legal advice for your specific circumstances, especially around Trust matters. We will 工作 closely with your legal team to put in place an investment structure that matches your needs.
