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最近抽空又研究了一下新州的Land Tax Surcharge ，毕竟现在已经涨到4%。发现关于PR 住满200天的条款，有两种不同的理解。
问了几个盆友和同事，他们认为是一个自然年内住满累计的200天即可；但是一个跟Revnue打过交道的朋友，以及我自己对于官方条文的理解，感觉应该是指连续的200天内。我把官网的原文和链接放在下面，希望足迹的小伙伴们帮忙shade some lights。非常感谢！
The meaning of "ordinarily resident in Australia"
An individual (who is not an Australian citizen - see paragraph 7) is taken to be ordinarily resident in Australia at a particular time if:
the person has actually been in Australia during 200 or more days of the preceding 12 month period; and
at that time:
the person is in Australia and the person's continued presence in Australia is not subject to any limitation as to time imposed by law (see paragraphs 11-14); or
the person is not in Australia, but, immediately before the person's most recent departure from Australia, the person's continued presence in Australia was not subject to any limitation as to time imposed by law.
网址：https://www.revenue.nsw.gov.au/h ... ulings/general/g009
我现在的疑惑有两点：
1. 住满200天到底是累计的，还是像上文说的actually been in Australia during 200 or more days；
2. 这个政策是apply每个自然年，还是仅针对购房前的preceding 12 month period呢？ |
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【狸出品】 ---- “京味切糕”~才貌双全的「糕富帅」 来了~~~ （顺路奉送「艾窝窝」） (2012-12-16) 黑芝麻狐儿 
发表于 2023-2-26 11:58
