澳洲2024/25預算提議要修改外國居民資本利得稅（CGT）制度，以確保外國居民在直接和間接銷售與澳洲土地有「密切經濟聯繫」的資產時繳納資本利得稅。
AUSTRALIA: Foreign resident CGT regime to be extended
Australia's 2024/25 budget proposes to amend the foreign resident capital gains tax (CGT) regime to ensure foreign residents pay CGT on direct and indirect sales of assets with a 'close economic connection' to Australian land.
Sources:
ATO
Australian Budget (PDF)
K&L Gates
Clayton Utz
Moore Australia
STEP International News 13 May 2024: Australia passes federal law to validate all property tax surcharges on foreign individuals