澳洲政府在 2024-25 年度預算中宣布了一項加強外國居民資本利得稅制度的措施。該措施包括 3 個互補要素，以確保澳洲可以對外國居民直接和間接處置與澳洲土地和自然資源有密切經濟聯繫的資產徵稅。
這項措施也將透過使澳洲稅法與經濟合作暨發展組織的《收入和資本示範稅收公約》更加緊密地結合起來，提高外國投資者在澳洲稅收結果上的確定性。該措施也將非居民待遇與已經適用於澳洲居民的稅收待遇更加緊密地結合起來。
該修正案適用於 2025 年 7 月 1 日或之後開始的資本利得稅事件。
本諮詢文件現就預算公告的具體實施細節徵求利害關係人的意見。在考慮對此諮詢文件的答覆後，政府將在向議會提交任何立法之前發布立法草案並進一步徵求意見。
Strengthening the foreign resident capital gains tax regime
The government announced a measure in the 2024–25 Budget to strengthen the foreign resident capital gains tax regime. This measure comprises 3 complementary elements to ensure that Australia can tax foreign residents on direct and indirect disposals of assets with a close economic connection to Australian land and natural resources.
The measure will also improve certainty for foreign investors on their Australian tax outcomes, by aligning Australia’s tax law more closely with the Organisation for Economic Co-operation and Development’s Model Tax Convention on Income and on Capital. The measure also aligns the treatment for non-residents more closely with the tax treatment that already applies to Australian residents.
The amendments apply to capital gains tax events commencing on or after 1 July 2025.
This consultation paper is seeking stakeholder views on specific implementation details of the Budget announcement. Following consideration of responses to this consultation paper, the government will issue and consult further on exposure draft legislation prior to introducing any legislation into parliament.
Source:
Australian Government The Treasury