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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.



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.


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