知识贴-澳洲应税资产,澳洲房产一陈腾微信公众号文章

Taxable Australian property includes:

澳洲应税资产包括：

· a direct interest in real property situated in Australia or a mining, prospecting or quarrying right to minerals, petroleum or quarry materials in Australia

· 对澳洲境内不动产的直接权益，或对澳洲的矿产、石油或采石场材料的开采权、勘探权或采石权；

· a CGT asset that you have used at any time in carrying on a business through a permanent establishment in Australia

· 在澳洲通过一个常设机构开展业务时随时使用到的资本利得税资产（CGT asset）；

· an indirect Australian real property interest, which is an interest in an entity, including a foreign entity, where you and your associates hold 10% or more of the entity and the value of your interest is principally attributable to Australian real property.

· 对澳洲不动产的间接权益，即在某个实体（包括境外实体）中的权益，你和你的合伙人持有该实体10%或以上的权益，并且你的权益价值主要归因于澳洲境内的不动产。

Taxable Australian property also includes an option or right over one of the above.

澳洲应税资产还包括对上述任何项目的交易权或权利。

For CGT events happening on or after 20 May 2009, a lease hold interest in land situated in Australia is 'real property situated in Australia'.

如果 2009年5月20日当天或之后发生的资产利得税事件，对澳洲境内土地的租赁权益也属于“澳洲境内不动产”。

If you are a foreign resident, or the trustee of a trust that was not a resident trust for CGT purposes, and:

如果你是一位外国居民，或者是某项信托（并非出于资本利得税 CGT目的的居民信托）的受托人，并且：

· you acquired a post-CGT indirect Australian real property interest before 11 May 2005, and

· 你在2005年5月11日前获得了对资产利得税后澳洲不动产的间接权益，

· that interest did not have the necessary connection withAustralia but is taxable Australian property

· 并且该项权益与澳洲没有必然联系，但属于澳洲应税资产

we treat it as though you acquired it on 10 May 2005 for its market value on that day.