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什么是印花税? 印花税是一种税。它适用于许多交易，包括财产转让、抵押贷款和机动车登记。 沃克解释说:“一些保险和礼物也会被强制执行。”这笔交易的费用是根据该物业的市场价值或支付的价格(包括任何消费税)的较大部分计算的。这意味着，房产越贵，印花税就越高。” 沃克说，对于新投资者或那些购买州际公路的人来说，印花税可能“悄无声息”，到了交税的时候就会变成一个令人讨厌的意外。 他表示:“如果你在考虑进入房地产市场，别忘了在预算中考虑印花税。”“如果你计算出需要从补偿中支付多少，从长远来看，你可以为自己节省很多压力。” 谁付印花税? 在房地产中，买方支付印花税。 印花税是多少? 印花税由各州和地方政府而不是联邦政府决定，因此税率各不相同。 沃克说:“由于各州采取的方法不同，计算你必须支付的金额可能会变得令人困惑。” 同样重要的是，一些州向首次购房者提供优惠。而对于那些购买土地的人来说，税率也有所不同。 用我们的印花税计算器算出你可能需要付多少钱。 你什么时候要付印花税? 正如印花税税率因州而异，人们需要支付印花税的时间范围也不一样。 ACT -在结算后28天内支付(买方必须在收到Access Canberra的评估通知后14天内支付印花税)。买方将在访问堪培拉后，收到转让文书(书面文件)的某个时候通过电子邮件发送此信息。买方有14天的时间在结算日期后提交他们的转让文书访问堪培拉)。 新南威尔士州-结算后三个月内支付。如果是“计划外”购买，买家必须在协议完成后三个月内缴纳税款。 NT -一般在交易开始后60天内或结算时支付，以较早者为准。 QLD -结算后30天内付款。 SA -结算日付款。 在转账后三个月内支付的TAS(一般在结算日支付)。 VIC -在财产转让后30天内支付(通常是结算日)。 WA -结算后两个月内付款。 如果您未能在规定的时间内付款，您将不得不支付额外的罚款利率和利息。 有什么减免吗? 当财产在死亡或离婚后易手，或在家庭成员之间转移时，州政府提供印花税豁免。 大多数州政府还为首次购房者提供完全免税或大幅优惠。 例如，新南威尔士州政府为价值$65万以上的首次购房者提供完全豁免。 与此同时，维多利亚州为首次置业者提供全额豁免，只要他们在该物业居住至少12个月，就可以购买价值不超过$60万的新房或二手房，并为购买价值在$60万至$75万之间的房产的人提供印花税折扣。 你们怎样付印花税? 州政府一般接受网上支付，通过信用卡/借记卡或银行转账。有些还接受支票付款。 这些钱是干什么用的? 印花税是由征收印花税的州和地区政府投入经济的。 沃克说:“这些收入被纳入所有州政府预算，这些预算通常涵盖卫生、交通和道路、警察、司法和紧急服务等部门。” Understanding stamp duty What is stamp duty? Stamp duty is a form of tax. It is applied to a number of transactions, including transfers of property, mortgages and motor vehicle registrations.
此文章出于 <Erin Delahunty, Jan 01 2019> “It can also be imposed on some insurance and gifts,” Walker explains. “The transaction is charged, with the amount based on the greater of the market value of the property or the price paid, including any GST. This means, the more expensive the property, the higher the stamp duty.” For new investors or those buying interstate, Walker says stamp duty can “slide under the radar” and become a nasty surprise when it’s time to pay. “If you are thinking about entering the property market, don’t forget to factor stamp duty into your budget,” he says. “If you work out how much needs to be paid from the offset, you could save yourself a lot of stress in the long run.” Who pays stamp duty? In real estate, the buyer pays the stamp duty. How much is stamp duty? Stamp duty is decided by separate state and territory governments, rather than the federal government, so rates vary. “Working out the amount you have to pay can become confusing due to the different approaches by each state,” Walker says. It’s also important to note that some states offer concessions to first-time buyers. And that rates also vary for those buying land. Use our Stamp Duty calculator to work out how much you might need to pay. When do you have to pay stamp duty? Just as the stamp duty rate varies from state to state, so does the timeframe in which people need to pay it. ACT – payable within 28 days of settlement (purchasers must pay stamp duty within 14 days of receiving a Notice of Assessment from Access Canberra. Buyers will be sent this in an email sometime after Access Canberra has received the transfer instrument (written document). Buyers have 14 days after the date of settlement to lodge their transfer instrument with Access Canberra.) NSW – payable within three months of settlement. When the purchase is made ‘off the plan,’ buyers must pay duty within three months of the completion of the agreement. NT – generally payable within 60 days of entering into the transaction or at settlement, whichever is earlier. QLD – payable within 30 days of settlement. SA – payable on settlement day. TAS – payable within three months of the transfer (which generally takes place on settlement day). VIC – payable within 30 days of the property being transferred (which is usually the date of settlement). WA – payable within two months of settlement. If you fail to pay within the given timeframe, you will have to pay additional penalty rates and interest. Are there any exemptions? State governments offer stamp duty exemptions when property changes hands following a death or divorce, or is transferred between family members. And most state governments also offer first-home buyers either a complete exemption or a large concession. For example, the New South Wales state government offers a full exemption to first-home buyers on homes valued up to $650,000. Meanwhile, Victoria offers a full exemption to first-home buyers who purchase a new or established home worth up to $600,000, as long as they live in the property for at least 12 months, and stamp duty discounts to those who buy property valued between $600,000 and $750,000. How do you pay stamp duty? State governments generally accept payments online, via credit/debit card or bank transfer. Some also accept payment via cheque. What is the money used for? Stamp duty is invested into the economy by the state and territory governments which collect it. “This revenue is added into all state government budgets, which typically cover sectors such as health, transport and roads, police, justice and emergency services,” says Walker.
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