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。
