英国居民购买澳大利亚拜伦湾的房产要缴纳多少税?

英国居民购买澳大利亚拜伦湾的房产要缴纳多少税?

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

每周，豪宅国际都会向房产税律师提出一个税务问题。这是本周的问题。

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

问:我是伦敦人，想在澳大利亚拜伦湾(Byron Bay)买一套海滨别墅。我的财产税会是什么样子?

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：拜伦湾的海滩社区位于澳大利亚新南威尔士州。据Brown Wright Stein律师事务所驻悉尼合伙人杰夫•斯坦(Geoff Stein)说，在澳大利亚，土地税是针对土地未增值征收的。

That means the value of the building is disregarded, he added.
他补充说，这意味着这栋建筑的价值被忽视了。

"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.

“如果你假设土地价值仅为200万澳元(合140万美元)，那么税收将在2.2万澳元左右，”斯坦说。

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，对于“外国人”或非居民土地所有者，则需要额外付费。根据新南威尔士州税务局(Revenue Department of New South Wales)的规定，外国人可以是个人、公司、信托的受托人、有限合伙企业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.

斯坦因说，在上述例子中，“非居民土地所有者要缴纳2%的附加费，因此总税收将接近6.2万澳元”。

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.

他解释说，新南威尔士州总估价师每三年就会发出土地估价通知书，用以计算土地税。

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

“除了土地税，还有征收印花税，”斯坦说。

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."

他解释说，对于一笔200万澳元的交易，一次性费用将是9.55万澳元。但是，“因为买家是非居民，8%的附加税也适用，导致额外16万澳元。”

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

虽然新南威尔士州本地人可以获得作为主要居所的住房豁免，但非居民则没有资格。

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

“唯一的例外是，保留澳大利亚国籍的外国人可以获得豁免，”斯坦说。

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.

他解释说，非居民的资本利得税也可能很高。他们被要求在澳大利亚的纳税申报单中包括资本收益。

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

他说:“这有可能扩展到新南威尔士州。”