知识贴-澳洲应税资产

2014年11月07日 悉尼生活



Taxable Australian property includes:

澳洲应税资产包括:


· a direct interest in real property situated in Australia or a mining, prospecting or quarrying right to minerals, petroleum or quarry materials in Australia

· 对澳洲境内不动产的直接权益,或对澳洲的矿产、石油或采石场材料的开采权、勘探权或采石权;



· a CGT asset that you have used at any time in carrying on a business through a permanent establishment in Australia

· 在澳洲通过一个常设机构开展业务时随时使用到的资本利得税资产(CGT asset);



· an indirect Australian real property interest, which is an interest in an entity, including a foreign entity, where you and your associates hold 10% or more of the entity and the value of your interest is principally attributable to Australian real property.

· 对澳洲不动产的间接权益,即在某个实体(包括境外实体)中的权益,你和你的合伙人持有该实体10%或以上的权益,并且你的权益价值主要归因于澳洲境内的不动产。



Taxable Australian property also includes an option or right over one of the above.

澳洲应税资产还包括对上述任何项目的交易权或权利



For CGT events happening on or after 20 May 2009, a lease hold interest in land situated in Australia is 'real property situated in Australia'.

如果 2009年5月20日当天或之后发生的资产利得税事件,对澳洲境内土地的租赁权益也属于“澳洲境内不动产”。


If you are a foreign resident, or the trustee of a trust that was not a resident trust for CGT purposes, and:

如果你是一位外国居民,或者是某项信托(并非出于资本利得税 CGT目的的居民信托)的受托人,并且:


· you acquired a post-CGT indirect Australian real property interest before 11 May 2005, and

· 你在2005年5月11日前获得了对资产利得税后澳洲不动产的间接权益,


· that interest did not have the necessary connection withAustralia but is taxable Australian property

· 并且该项权益与澳洲没有必然联系,但属于澳洲应税资产


we treat it as though you acquired it on 10 May 2005 for its market value on that day.

那么我们将认为你是在2005年5月10日以当日的市值获得了该项权益。



一旦满足了应税资产的条件,任何和它有关的收益那就要纳入税务计算中。





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