新西兰房产出售需要向澳洲政府纳税吗

jackson_chen

我是新西兰公民，如果在澳洲工作，那我在新西兰的房产出售以后需要向澳洲政府纳税吗？

anzbank

有个什么6年的机关，值得好好研究

jackson_chen

If you are a New Zealand citizen living and working in Australia, the tax implications of selling your NZ property depend on several factors. Here's a structured summary:

### 1. **Australian Tax Residency**  
   - If you are an **Australian tax resident** (based on factors like domicile, family ties, and intention to stay), you are taxed on worldwide income, including capital gains from overseas assets like your NZ property.

### 2. **Capital Gains Tax (CGT) in Australia**  
   - **General Rule**: The sale of the NZ property may trigger CGT in Australia if it is not your main residence or exempt under specific rules.  
   - **Main Residence Exemption**:  
     - If the NZ property was your **primary home** before moving to Australia, you might qualify for a temporary absence exemption (up to **6 years** if rented out).  
     - If sold during this period, no CGT applies. After 6 years or if used as an investment, CGT applies to the portion of ownership post-Australian residency.  
     - If the property was **never your main residence** (e.g., purely an investment), the entire capital gain is taxable in Australia.

### 3. **New Zealand Tax Considerations**  
   - **Bright-Line Test**: NZ taxes gains on residential property sold within **10 years** (if purchased after March 2021) unless it was your main home. If applicable, NZ tax paid can be claimed as a **foreign tax credit** in Australia to avoid double taxation.  
   - **No CGT in NZ**: Outside the bright-line period, NZ does not impose capital gains tax, so the gain would only be taxed in Australia.

### 4. **Cost Base and Discounts**  
   - Calculate the capital gain using the **cost base** (purchase price + improvements + costs).  
   - If owned for **over 12 months**, Australian residents may claim a **50% CGT discount** on the taxable gain.

### 5. **Double Tax Agreement (DTA)**  
   - The Australia-NZ DTA ensures you don’t pay tax twice. NZ typically has primary taxing rights on property located there, but Australia will credit any NZ taxes paid.

### Key Steps to Take:  
1. Confirm your **Australian tax residency status**.  
2. Determine if the NZ property qualifies for the **main residence exemption**.  
3. Check if the sale falls under NZ’s **bright-line test**.  
4. Calculate the capital gain and apply the **50% discount** (if eligible).  
5. Claim a **foreign tax credit** in Australia for any NZ taxes paid.  

### Recommendation:  
Consult a **tax professional** experienced in cross-border issues to navigate complexities and optimize your position. Tax outcomes depend on individual circumstances, including ownership history, use of the property, and residency status.

261874939

所以大聪明们都是清空岛内房产再杀过去澳洲发财

freedom-1

There are three main ways you may be taxed based on your residency:
Where you are a non-resident of Australia for tax purposes, you will only be taxed by the Australian Taxation Office (‘ATO’) on Australian sourced income, for example, your Australian salary and investment income.
Where you are considered a resident of Australia for tax purposes, but are a “temporary resident”, you are generally only taxed by the ATO on your Australian sourced income plus any income earned from employment or services income overseas.
Where you are considered a resident of Australia for tax purpose but not a “temporary resident”, you will be taxed by the ATO on all your income. This includes income earned overseas.