原定於 2025 年 7 月 1 日生效的收緊澳洲外國居民資本利得稅 (CGT) 制度的措施已在 2025/26 預算公告中被推遲。該法案要到 2025 年 10 月 1 日、2026 年 1 月 1 日、2026 年 4 月 1 日、2026 年 7 月 1 日或 2026 年 10 月 1 日（以較晚的時間為準）才會生效，具體取決於該法案何時獲得禦準。這些措施擴大了外國居民在澳資產的資本利得稅範圍，增加了報告要求，並修改了出售間接權益的即時測試。預算還澄清了管理投資信託的安排，以確保合法投資者能夠繼續享受澳洲的優惠預扣稅率。
AUSTRALIA: Budget defers changes to the foreign-resident CGT regime
Measures to tighten Australia's foreign-resident capital gains tax (CGT) regime, originally scheduled to come into force on 1 July 2025, have been postponed in the 2025/26 budget announcement. They will now not take effect until the later of 1 October 2025, 1 January 2026, 1 April 2026, 1 July 2026 or 1 October 2026, depending on when the Act receives royal assent. The measures broaden the scope of CGT on foreign residents' assets in Australia, increase reporting requirements and amend the point-in-time test for the sale of indirect interests. The budget also clarifies arrangements for managed investment trusts, to ensure legitimate investors can continue to access concessionary withholding tax rates in Australia.
Sources:
Ashurst
Moore Australia
STEP International News 16 May 2024: Australia to extend foreign resident CGT regime