新南威爾斯和昆士蘭都將提高購買住宅用地的外國人、外國公司和外國信託受託人的附加費。昆士蘭州對外國人的土地稅附加費將從2024/25土地稅年度起從2%上漲至3%。新南威爾斯州的稅收將在同一納稅年度從 4% 增加到 5%。昆士蘭州和新南威爾斯州分別從 2024 年 7 月 1 日和 2025 年 1 月 1 日起，這兩個州的額外外國收購者稅將從 7% 上升至 8%。
AUSTRALIA: More tax surcharges for foreign investors in residential property
Both New South Wales and Queensland are to increase the surcharges to foreign persons, foreign companies and the trustees of foreign trusts that buy residential land. Queensland's land tax surcharge for foreigners will rise from 2 per cent to 3 per cent from the 2024/25 land tax year. New South Wales' tax will increase from 4 per cent to 5 per cent in the same tax year. The additional foreign acquirer duty in both states is set to rise from 7 per cent to 8 per cent, starting 1 July 2024 in Queensland and 1 January 2025 in New South Wales.
Sources:
Queensland state government
New South Wales treasury
Holding Redlich