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看了OSR的网站http://www.osr.nsw.gov.au/taxes/land/
有些昏倒了,呵呵,UNIT连地都没有,还要交Land Tax???
What is land tax?
Land tax is a tax levied on the owners of land in NSW as at midnight on 31 December of each year. In general, your principal place of residence (your home) or land used for primary production (a farm) is exempt from land tax. You may be liable for land tax if you own or part-own:
- vacant land, including vacant rural land
- land where a house, residential unit or flat has been built
- a holiday home
- investment properties
- company title units
- residential, commercial or industrial units, including car spaces
- commercial properties, including factories, shops and warehouses
- land leased from state or local government
Rates and thresholds
2010: The Valuer General has determined that the land tax threshold for the 2010 land tax year is $376,000. The premium land tax threshold for the 2010 land tax year is $2,299,000.
2009: The Valuer General has determined that the land tax threshold for the 2009 land tax year is $368,000. The premium land tax threshold for the 2009 land tax year is $2,250,000.
If you are liableIf you own property other than your principal place of residence or primary production land, and the combined value of this land is greater than the land tax threshold, you will need to register for land tax.
You can complete your registration online, or contact us by phone during business hours for help on how to register. You can also download and complete a hardcopy registration (initial return) form and return this to us.
Once you have registered you will be sent a notice of assessment based on the information you have supplied. This will show any land tax payable on the land you own.
If you have previously registered for land tax, you do not need to complete another registration unless your ownership or usage details have changed.
If your details have changed you can update these online or download and complete a hardcopy variation return form and return this to us. You can also advise us of any changes by contacting us.
[ 本帖最后由 patrickzhu 于 2010-3-3 10:32 编辑 ] |
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