澳洲議會批准了政府對外國居民資本利得預扣稅制提出的修訂提案，該提案將從2025年1月1日起對參與房地產交易的澳洲和外國實體產生影響。現行75 萬澳元的價格門檻即將被取消。無論售價多少，所有房產銷售的預扣稅將從12.5%增加到15%，除非賣方在結算前獲得清關證書。擴大外國居民繳納資本利得稅的資產類型的進一步措施預計將於2025年7月1日生效。
AUSTRALIA: Foreign resident withholding tax extended to all property disposals
Australia's parliament has approved the government's proposed amendments to the foreign resident capital gains withholding regime, affecting both Australian and foreign entities involved in property transactions from 1 January 2025. The current AUD750,000 price threshold is being abolished. Withholding tax is being increased from 12.5 to 15 per cent on all property sales regardless of the sale price, unless the seller obtains a clearance certificate prior to settlement. Further measures to broaden the types of assets for which foreign residents are subject to capital gains tax are expected to come into force on 1 July 2025.
Sources:
Clayton Utz
Australian Taxation Office