⚠️注意 ⚠️房地产政策的预算案中的negative gearing主要是针对居民住房（residential properties）， 据了解商业房产（commercial properties）不受新政策的影响，通过SMSF购买的房产也不受新政策影响⚠️

正如大家可能已经在媒体上看到的，联邦政府在2026年5月12日（星期二）发布的联邦预算中，宣布了有关负扣税（Negative Gearing）和资本利得税（Capital Gains Tax, CGT）的拟议改革。

我们了解到，目前市场上存在较多混淆和不一致的信息，因此我们希望为大家提供一个简明的概述，帮助理解已公布的内容以及这些变化可能对未来房地产投资者产生的影响。

最重要的是，如果您已经持有投资性房产，大多数拟议的改革预计会包含“既得利益保护（grandfathering）”条款，这意味着现有投资可能仍可继续适用当前规则。然而，对于未来的购房及长期投资策略，则可能会受到显著影响，具体取决于个人情况。

以下为简单说明：

已提出的主要内容：

1. 现有投资房产

当前信息显示，在拟议生效日期之前已经持有投资房产的业主，可能可以在这些房产上继续享有现有的负扣税待遇。这意味着您仍可能可以在税务上抵扣以下支出：

• 贷款利息

• 房屋管理费用

• 维修与保养费用

• 市政费与水费

• 折旧费用

• 其他符合条件的投资相关支出

这些费用仍可按现行规定用于抵扣应税收入。

2. 未来投资购置

拟议的改革主要针对未来购买的已建成住宅投资物业。政府的政策意图是鼓励投资流向以下领域：

• 新建住宅开发项目

• 全新建造的房产

• 期房（off-the-plan）项目

• 长租公寓（build-to-rent）项目

因此，未来购买已建成住宅的投资者，可能无法再享有目前相同的税务优惠。

3. 资本利得税（CGT）

资本利得税的计算方式未来也可能发生变化。目前，持有房产超过12个月的投资者通常可享受50%的CGT折扣。政府提议将该折扣替换为基于通胀调整的计算模型。根据市场表现不同，这可能会导致部分投资者未来出售房产时需要缴纳更高的资本利得税。

这对您意味着什么？

截至目前：

• 现有房产持有人大概率受到较大保护

• 未来投资决策将更需要策略性规划

• 新建房产可能更具吸引力

• 部分投资者的长期持有策略可能需要调整

• 税务结构及融资建议的重要性将进一步提高

⚠️重要的是，目前还只是预算，最后会不会通过还是个未知数，虽然目前看来大概率会通过，但仍有许多细节有待未来数月进一步明确⚠️

我们的建议

在当前阶段，我们强烈建议所有投资者：

• 重新审视现有投资组合结构

• 评估未来借贷及购置计划

• 了解潜在的未来资本利得税影响

• 在做出决策前咨询合资格的会计师及金融专业人士

• 对现有投资及个人物业进行最新市场估值

每位投资者的情况各不相同，对一个人有效的策略未必适用于另一个人。

新南威尔士洲政府将从2025年1月2日（星期四）开始发出土地税评估通知。

让我们来了解一下2025年土地税的主要变更。

2025年土地税变更

1） 土地税免税额冻结

2024年《税务法修正案》引入了土地税免税额的重要变更。从2025年1月1日起，土地税免税额将固定为：

• 一般免税额：1,075,000澳元

• 高额免税额：6,571,000澳元

一般和高额免税额将维持不变，适用于未来的土地税年度。

新洲财政部长将在2027年6月1日之前评估这些免税额，以确保它们适合物业所有者和市场条件的需求。

2）外国房产所有者附加土地税税率的提高

从2025年1月1日起，外国房产所有者的附加土地税税率将从4%提高至5%。

这意味着2025年的附加土地税评估将按住宅土地总价值的5%进行计算。

3）自住房豁免资格标准的变更

从2024年2月1日起，要获得自住房豁免，您必须：

• 至少拥有该物业25%的产权；以及

• 符合自住房资格要求。

如果业主未满足这些最低要求，从2025年1月1日起，他们将需要缴纳土地税。

以下情况的业主将从2025年土地税年度开始缴纳土地税：

• 在2024年2月1日或之后购买物业、搬入现有物业或获得土地，但不符合新要求的业主。

若业主在2024年2月1日之前符合豁免条件，但其土地持有比例不足25%，仍可在2024年和2025年土地税年度继续享受豁免。这些业主将从2026年土地税年度起开始缴纳税款。

如果业主在2024年2月1日之前未获得豁免，但认为自己符合条件，可通过在线土地税（Land Tax Online）提交申请。

有关更多信息，请访问新洲政府网站

Information: What the October 2022 Federal Budget Means for You

The 2023 Federal Budget was announced on Tuesday 9 May 2023, with a focus on cost-of-living relief and modernising our economy.

There were only a few tax and superannuation changes announced, which is good news. However, no mention was made of the previously announced Stage 3 Income Tax cuts that are planned to begin on 1 July 2024, and this has made many people wonder if the Government may cancel them next year.

There was one very important thing not mentioned in the 2023 Budget that may affect you:

·       The Low and Middle Income Tax Offset was not extended by the Government. This means individuals who received up to $1,500 in extra tax refunds last year will not receive them again in 2023.

Here is a brief summary of the Budget updates relevant to the majority of our clients:

Individuals

·       Increasing JobSeeker: Income support payment base rates will be increased by $40 per fortnight from 20 September 2023.

·       Expanded Eligibility for JobSeeker: The minimum age for which older people qualify for the higher JobSeeker payment rate will be reduced from 60 to 55 years.

·       Energy Price Relief: The $1.5 Billion Energy Bill Relief Fund will deliver $500 rebates to 5 million low income households.

·       Single Parent Payment Increase: An estimated 57,000 single parents will also be able to claim the Single Parent welfare payment benefit from September 2023, with the Government lifting the eligibility age for the youngest child in a family from 8 to 14 years.

·       PAYG Instalment Uplift: If you pay PAYG instalments towards next year’s tax, the Government bases these payments on last year’s tax increased by GDP “uplift”. The Government was happy to announce this GDP uplift for 2024 is only 6% and not the legislated 12%. You may need to plan for higher PAYG instalment payments in 2024.

Superannuation

·   Increased Tax on Super Earnings: The Budget confirmed the Government’s intention to apply an additional 15% tax on total superannuation balances above $3 million from 1 July 2025. If your super member balance is less than $3 million, then this won’t affect you. If it is more than $3 million from 1 July 2025, then your super will be taxed 30% on its earnings, up from the current rate of 15%.

Information: What the 2023 Federal Budget Means for You

The 2023 Federal Budget was announced on Tuesday 9 May 2023, with a focus on cost-of-living relief and modernising our economy.

There were only a few tax and superannuation changes announced, which is good news. However, no mention was made of the previously announced Stage 3 Income Tax cuts that are planned to begin on 1 July 2024, and this has made many people wonder if the Government may cancel them next year.

There were 2 very important things not mentioned in the 2023 Budget that may affect you as a business owner:

1. With Temporary Full Expensing finishing on 30 June 2023 and its replacement with a Small Business Instant Asset Write-off capped at $20,000, a business that sells or trades in a motor vehicle would have 100% of its sale price included in taxable income in the year it is sold if it fully expensed its purchase in an earlier year.

For example, if a business trades in a vehicle (that was fully expensed) for $50,000 and purchases another vehicle for $60,000 in 2024, $50,000 will be included in its taxable income but only a portion of the $60,000 purchase price of the new vehicle will be allowed as a depreciation tax deduction. This may result in significantly higher tax payable by the business compared with previous years.

2. The Low and Middle Income Tax Offset was not extended by the Government. This means individuals who received up to $1,500 in extra tax refunds last year will not receive them again in 2023.

Here is a brief summary of the Budget updates relevant to the majority of our clients:

Taxation Changes

Temporary Full Expensing is Ending

Currently, most businesses that purchase business assets can claim 100% of its price in full, in the year that its purchased and ready for use. This will finish on 30 June 2023. 

If you need to purchase a business asset and have the cashflow to do so, we recommend you purchase it BEFORE 30 June 2023 to be able to claim 100% of its cost in the 2023 year. 

Low and Middle Income Tax Offset (LMITO) has Ended

The temporary LMITO was introduced in the 2019 Budget and then extended during the COVID-19 pandemic.

It resulted in extra tax refunds of between $675 and $1,500 (depending on your level of income) for individuals. The Government didn’t extend the LMITO, so it has ended as at 30 June 2022. 

Individuals who received an extra tax refund of up to $1,500 in 2022 will not receive it again this year in 2023.

Small Business Instant Asset Write-Off

Small businesses, with a turnover of less than $10 million, will be able to immediately deduct the full cost of eligible assets costing less than $20,000 inc. GST that are first used or installed ready for use between 1 July 2023 and 30 June 2024.

Compared with prior years, from 1 July 2023 a small business can only claim up to $20,000 inc. GST as an instant write-off. Any assets that cost more than this amount will be added into the small business simplified depreciation pool and depreciated at 15% in the first year and 30% each year thereafter. Remember, this is a tax deduction, and it is not $20,000 cash back to you.

Small Business Energy Incentive

The Government is introducing a tax break to help small businesses electrify and save on your energy bills.

Businesses with annual turnover of less than $50 million will have access to a bonus 20 per cent tax deduction for eligible assets supporting electrification and more efficient use of energy, from 1 July 2023 until 30 June 2024.

Businesses will be able to make investments like:

• electrifying your heating and cooling systems

• upgrading to more efficient fridges and induction cooktops

• installing batteries and heat pumps.

Up to $100,000 of total expenditure will be eligible for the incentive, with the maximum bonus tax deduction being $20,000 per business.

Pay As You Go (PAYG) Instalments Uplift Factor

If you pay PAYG instalments towards next year’s tax, the Government bases these payments on last year’s tax increased by GDP “uplift”.

The Government was happy to announce this GDP uplift for 2024 is only 6% and not the legislated 12%.

The 6% uplift for your 2024 PAYG tax instalments is higher this year due to high inflation.

If you continue to make good business profits with tax to pay, you will need to plan for slightly higher PAYG instalments in 2024.

Superannuation Changes

Extra Tax on Super Account Balances Above $3 million

The Budget confirmed the Government’s intention to apply an additional 15% tax on total superannuation balances above $3 million from 1 July 2025.

If your super member balance is less than $3 million, then this won’t affect you.

If it is more than $3 million from 1 July 2025, then your super will be taxed 30% on its earnings, up from the current rate of 15%.

Super Payable by Employers on Pay Day

Currently, employers must make employee superannuation payments quarterly.

From 1 July 2026, employers will be required to pay their employee’s superannuation at the same time as they pay their salary and wages.

While this won’t begin for 3 years, you need to be aware of this and factor this into your future cashflow planning.