Aus Govt remove 50% discuount for Non-residnect on capital gain accrured after 7:30pm on 8 May 2012..
that means if foreigner sell property after 7:30pm on 8 May 2012..no CGT 50% discount apply ...
any comment?
source: the taxpayer Issue 22 page351
[ 本帖最后由 lee2267 于 2012-6-7 19:57 编辑 ]
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Really, source?
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做market revaluation，做在8 may 的那天
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海外投资者，多收点税， 也没什么说不过去。
算半支持吧。
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不太公平，这样打击海外投资房者的积极性
工党没好事
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PR算本土居民吗？
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Only for shares or other investments, not including real property.
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The definition between tax resident for ATO and resident for Immigration was different.
If you were PR and lived in Australia for more than half year continuously, you would be tax resident. Then, you could have 50% CGT discount for investments and properties sold if you have held these assets for more than one year.
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楼上的意思是说对于没住满183天的PR非税务居民，如果卖投资房，利润所得全算应税收入了？
那如果投资房是夫妻联名，其中一方是非税务居民，另一方是税务居民，CGT又怎么算呢？
而且这个税务居民是在每个报税年度都重新界定的对吧，这样的话，只要在卖掉投资房取得利润的那个纳税年度是税务居民就又可以享有50%的CGT减免了吧？
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Capital gains tax discount & MIT withholding tax rate:
The second, equally arresting policy change impacts non-residents and expats who have real property in Australia or own shares in Australian companies.
Effective immediately following the budget’s announcement, all asset transactions made after May 8th, 2012, will no longer be eligible for the 50% capital gains tax discount.
The discount had been made available to asset owners who sold property or shares that they had held for longer than 12 months. This will no longer be the case for non-residents except in the instance where they obtained a market valuation for the asset by the stated May deadline.
That is not the only change that will negatively affect individuals with investments down under. Also going into effect on July 1st, the managed investment trust withholding tax rate will double from 7.5% to 15%.
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no..you are wrong... including property ..
double checked details on the taxpayer issue 22 2011/2022 pp351
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别只想到房市，其实更大的打击是在股票市场，ASX本来就大量需要外来资本，私人房产投资者套现后根本不用报，直接转账离境，投资股市的海外基金就苦了，而且到7.1就执行，现在有利润的股票不卖才怪。所以土工党也搞不好。
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I think you both mis-understood what I meant. Market revaluation at the budget day is only available for Shares & other investments, not including real property.
Have you both been Tax Banter Seminar?
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The discount had been made available to asset owners who sold property or shares that they had held for longer than 12 months. This will no longer be the case for non-residents except in the instance where they obtained a market valuation for the asset by the stated May deadline.
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房子曾经作为NON-RESIDENT报税，但是卖得时候是作为RESIDENT卖的，有没有DISCOUNT?
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路过记录
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Yes, you will if you hold the property for more than one year.
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谢谢！那就不用担心了，等以后作为RESIDENT报税的时候再卖。
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Don't want to argue with you. Please read my writing carefully, or maybe my english expression was too bad. Sorry.
Please go to professional seminar. Tax Banter seminar note has provided special topic for market valuation of CGT purpose before budget date and after budget date for tax resident,non-tax resident, and back to tax resident fron non-tax resident. Current tax rullings only support for shares & other investments, not including "real property" for non-tax resident.
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Capital gains tax new rules for non-residents
As part of its 2012-13 Budget, the Federal Government has proposed new capital gains tax (CGT) rules for non-residents.
Currently, where individuals (including partners in partnerships) and trusts have held a relevant CGT asset for 12 months or more before a CGT event occurs they have been entitled to a 50% CGT discount.
The government now intends to withdraw this discount for tax non-residents and instead only honour it in relation to an existing accrued capital gain provided the non-resident has obtained a market valuation of the asset as at 8 May 2012.
The following is an exact exert from the Budget papers:
“The government will remove the 50% capital gains tax (CGT) discount for non-residents on capital gains accrued after7.30pm (AEST) on 8 May 2012. The CGT discount will remain available for capital gains accrued prior to this time where non-residents choose to obtain a market valuation of assets as at 8 May 2012.”
No further information is available at this time, as the proposed rule change has not been given royal assent (i.e. made law).
Despite this, many experts are recommending that tax non-residents with investment properties in Australia obtain a market valuation as soon as possible. Failure to do so could be extremely expensive.
Defence Housing Australia (DHA) is liaising with the Australian Taxation Office (ATO) on this matter and will continue to update you as more information comes to hand.
For more advice on taxation, you should visit the ATO website or call them on 13 28 65 (+61 2 6216 1111 if calling from overseas).
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http://invest.dha.gov.au/13771c2 ... R4A8M4H1R4Y9V8M3U6X
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大家来研究一下。 我觉得就是说NON-RESIDENT的。
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并且是include real property的。
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Have to see that CGT asset whether belongs to tag assets or non-tag assets. Market valuation was not available to one of assets which included real property.
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agree 20#... that is what i read exactly..
as per taxpayer comment:
it allow non-resident taxpyaers to effectively RESET the cost base of their asset as at 8 MAY 2012.
The budget announcement will not affect CGT asset held by a Non-Resident that are not Taxable Australian Property(TAP)
including protfolio holding (<10%) in AUS shares, or non-portfolio hoding in Australian entities that DO NOT OWN REAL PROPERTY.
the gov has not provided details in relation to the operation and restictions of the MARKET VALUATION carve-out yet.. SO no worries la
[ 本帖最后由 lee2267 于 2012-6-7 09:51 编辑 ]
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thank you for sharing, learn sth new everyday.
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问老板了。老板说 这个政策还没通过呢。。G姐下台。这个政策完全就会废除。。
澳洲 目前 股票 和房产 很大头 是non residence 在搞的。。通过的可能性太小。
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heated discussion, good
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