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  • Gabriel Wee

ATO important changes to the foreign resident capital gains withholding tax regime 外国居民资本受益预扣制度的重要变更

The Australian government has announced changes to the Foreign Resident Capital Gains Withholding regime (FRCGW). Of note, the FRCGW tax rate will be increased from 12.5% to 15% and the withholding threshold will be reduced from $750,000 to $0, for real property disposals entered into from 1 January 2025.

澳洲税务局宣布了对外国居民资本利得预扣税制度(FRCGW)的变更。值得注意的是,FRCGW税率将从12.5%提高到15%,预扣门槛将从75万售价降至$0,适用于从2025年1月1日起的房地产处置交易。

 

For example, Adam, a foreign resident selling a $1 million commercial property. Without a variation notice, John would have to pay 12.5% ($125,000) to the ATO under the current regime and 15% ($150,000) under the new regime. The withholding tax will be paid to ATO on the settlement date of the property.

例如,亚当是一位外国居民,他打算出售一栋价值100万澳币的商业房产。 如果没有外国居民资本利得预扣税变更通知,根据当前制度,约翰将不得不向ATO支付12.5%(125,000澳币),根据新制度将要支付15%(150,000澳币),预扣税将在物业交割当日付给澳洲税务局。

 

While 2.5% may not appear to be a large amount, with growing home prices, even 2.5% of a $2 million property means vendors will lose an additional $50,000. For a $700,000 property, the impact is significantly severe, with vendors losing $105,000 of the transaction price, compared to 0% previously.

虽然2.5%看起来可能不是一个大数额,但随着房价的上涨,即使是一栋价值200万澳币的房产的2.5%,也意味着卖方将额外损失50,000澳币。对于一栋价值70万澳币的房产,影响则更为严重,卖方将损失105,000澳币的交易价格,相比之下之前是$0。



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