{"id":24309,"date":"2025-11-10T16:44:30","date_gmt":"2025-11-10T06:44:30","guid":{"rendered":"https:\/\/au0061.com\/?p=24309"},"modified":"2025-11-10T16:44:30","modified_gmt":"2025-11-10T06:44:30","slug":"a-complete-guide-to-australian-real-estate-investment-taxes-a-tax-avoidance-guide-from-beginner-to-expert","status":"publish","type":"post","link":"https:\/\/au0061.com\/en\/%e6%be%b3%e6%b4%b2%e6%88%bf%e5%9c%b0%e4%ba%a7%e6%8a%95%e8%b5%84%e7%a8%8e%e5%8a%a1%e5%85%a8%e6%94%bb%e7%95%a5%ef%bc%9a%e4%bb%8e%e5%85%a5%e9%97%a8%e5%88%b0%e7%b2%be%e9%80%9a%e7%9a%84%e9%81%bf%e7%a8%8e\/","title":{"rendered":"\u6fb3\u6d32\u623f\u5730\u4ea7\u6295\u8d44\u7a0e\u52a1\u5168\u653b\u7565\uff1a\u4ece\u5165\u95e8\u5230\u7cbe\u901a\u7684\u907f\u7a0e\u6307\u5357"},"content":{"rendered":"

\"\u6fb3\u6d32\u623f\u5730\u4ea7\u6295\u8d44\u7a0e\u52a1\u5168\u653b\u7565\uff1a\u4ece\u5165\u95e8\u5230\u7cbe\u901a\u7684\u907f\u7a0e\u6307\u5357\"<\/p>\n

Hello everyone, I am the assistant of Australian Encyclopedia. Recently, some friends asked me about\u6fb3\u5927\u5229\u4e9a\u623f\u5730\u4ea7\u6295\u8d44\u7a0e\u52a1<\/b>Now I will summarize the relevant issues and hope it will be helpful to those who want to know more.<\/p>\n

\u968f\u7740\u6fb3\u5927\u5229\u4e9a\u623f\u5730\u4ea7\u5e02\u573a\u7684\u6301\u7eed\u706b\u70ed\uff0c\u8d8a\u6765\u8d8a\u591a\u7684\u6295\u8d44\u8005\u5c06\u76ee\u5149\u6295\u5411\u8fd9\u7247\u5145\u6ee1\u673a\u9047\u7684\u571f\u5730\u3002\u7136\u800c\uff0c\u590d\u6742\u7684\u7a0e\u52a1\u4f53\u7cfb\u5f80\u5f80\u8ba9\u6295\u8d44\u8005\u671b\u800c\u5374\u6b65\u3002\u672c\u6587\u5c06\u6df1\u5165\u89e3\u6790\u6fb3\u6d32\u623f\u5730\u4ea7\u6295\u8d44\u6d89\u53ca\u7684\u5404\u7c7b\u7a0e\u52a1\u95ee\u9898\uff0c\u5e2e\u52a9\u60a8\u5efa\u7acb\u6e05\u6670\u7684\u7a0e\u52a1\u89c4\u5212\u6846\u67b6\uff0c\u8ba9\u60a8\u7684\u6295\u8d44\u4e4b\u8def\u66f4\u52a0\u987a\u7545\u3002<\/p>\n

\u4e00\u3001\u6fb3\u6d32\u623f\u4ea7\u6295\u8d44\u57fa\u7840\u7a0e\u79cd\u89e3\u6790<\/h2>\n

\u5728\u6fb3\u6d32\u8fdb\u884c\u623f\u5730\u4ea7\u6295\u8d44\uff0c\u9996\u5148\u9700\u8981\u4e86\u89e3\u51e0\u4e2a\u57fa\u672c\u7a0e\u79cd\uff1a<\/p>\n

1. \u5370\u82b1\u7a0e\uff08Stamp Duty\uff09<\/b>
\n\u4f5c\u4e3a\u623f\u4ea7\u4ea4\u6613\u4e2d\u6700\u76f4\u63a5\u7684\u7a0e\u79cd\uff0c\u5404\u5dde\u7a0e\u7387\u5dee\u5f02\u663e\u8457\u3002\u4ee5\u65b0\u5dde\u4e3a\u4f8b\uff0c\u8d2d\u4e70100\u4e07\u6fb3\u5143\u7684\u623f\u4ea7\u9700\u7f34\u7eb3\u7ea64.5\u4e07\u6fb3\u5143\u5370\u82b1\u7a0e\u3002\u9996\u6b21\u8d2d\u623f\u8005\u5728\u7279\u5b9a\u6761\u4ef6\u4e0b\u53ef\u4eab\u53d7\u51cf\u514d\u653f\u7b56\uff0c\u800c\u6d77\u5916\u4e70\u5bb6\u5219\u9700\u989d\u5916\u7f34\u7eb38%\u7684\u9644\u52a0\u5370\u82b1\u7a0e\u3002<\/p>\n

2. \u571f\u5730\u7a0e\uff08Land Tax\uff09<\/b>
\n\u8fd9\u662f\u57fa\u4e8e\u571f\u5730\u4ef7\u503c\u6309\u5e74\u5f81\u6536\u7684\u7a0e\u79cd\uff0c\u81ea\u4f4f\u623f\u4ea7\u901a\u5e38\u53ef\u8c41\u514d\u3002\u4ee5\u7ef4\u5dde\u4e3a\u4f8b\uff0c\u4e2a\u4eba\u6295\u8d44\u8005\u571f\u5730\u4ef7\u503c\u8d85\u8fc730\u4e07\u6fb3\u5143\u7684\u90e8\u5206\u5f00\u59cb\u8ba1\u7a0e\uff0c\u7a0e\u7387\u968f\u4ef7\u503c\u9012\u589e\u3002\u5efa\u8bae\u6295\u8d44\u8005\u5408\u7406\u89c4\u5212\u6301\u6709\u65f6\u957f\uff0c\u907f\u514d\u77ed\u671f\u9891\u7e41\u4ea4\u6613\u5e26\u6765\u7684\u7a0e\u52a1\u8d1f\u62c5\u3002<\/p>\n

3. \u6240\u5f97\u7a0e\uff08Income Tax\uff09<\/b>
\n\u79df\u91d1\u6536\u5165\u9700\u8ba1\u5165\u4e2a\u4eba\u5e74\u5ea6\u603b\u6536\u5165\u7533\u62a5\u3002\u6fb3\u6d32\u91c7\u7528\u6e10\u8fdb\u7a0e\u5236\uff0c2023-24\u8d22\u5e74\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387\u8fbe45%\u3002\u5408\u7406\u8fd0\u7528\u8d1f\u6263\u7a0e\u653f\u7b56\u53ef\u6709\u6548\u964d\u4f4e\u7a0e\u8d1f\uff0c\u8fd9\u4e5f\u662f\u6fb3\u6d32\u623f\u4ea7\u6295\u8d44\u6700\u663e\u8457\u7684\u7a0e\u52a1\u4f18\u52bf\u4e4b\u4e00\u3002<\/p>\n

\u4e8c\u3001\u6295\u8d44\u623f\u4ea7\u7684\u7279\u6b8a\u7a0e\u52a1\u5904\u7406<\/h2>\n

\u8d44\u672c\u5229\u5f97\u7a0e\uff08CGT\uff09\u6298\u6263\u673a\u5236<\/b>
\n\u6301\u6709\u8d85\u8fc712\u4e2a\u6708\u7684\u6295\u8d44\u623f\u4ea7\uff0c\u5728\u51fa\u552e\u65f6\u53ef\u4eab\u53d750%\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u51cf\u514d\u3002\u8fd9\u610f\u5473\u7740\u5982\u679c\u60a8\u4ee550\u4e07\u6fb3\u5143\u8d2d\u5165\uff0c80\u4e07\u552e\u51fa\uff0c\u5b9e\u9645\u4ec5\u9700\u5c3115\u4e07\u6fb3\u5143\u7684\u5229\u6da6\u7eb3\u7a0e\u3002\u8fd9\u4e00\u653f\u7b56\u6781\u5927\u5730\u9f13\u52b1\u4e86\u957f\u671f\u6295\u8d44\u884c\u4e3a\u3002<\/p>\n

\u8d1f\u6263\u7a0e\uff08Negative Gearing\uff09\u8fd0\u4f5c\u539f\u7406<\/b>
\n\u5f53\u623f\u4ea7\u5e74\u5ea6\u652f\u51fa\uff08\u8d37\u6b3e\u5229\u606f\u3001\u7ef4\u4fee\u8d39\u7b49\uff09\u8d85\u8fc7\u79df\u91d1\u6536\u5165\u65f6\uff0c\u4ea7\u751f\u7684\u4e8f\u635f\u53ef\u62b5\u6263\u5176\u4ed6\u5e94\u7a0e\u6536\u5165\u3002\u5047\u8bbe\u60a8\u5e74\u85aa10\u4e07\u6fb3\u5143\uff0c\u623f\u4ea7\u6295\u8d44\u4e8f\u635f1\u4e07\u6fb3\u5143\uff0c\u5219\u5b9e\u9645\u5e94\u7a0e\u6536\u5165\u964d\u81f39\u4e07\u6fb3\u5143\u3002\u8fd9\u79cd\"\u5148\u4e8f\u540e\u76c8\"\u7684\u7b56\u7565\u9700\u8981\u4e13\u4e1a\u7684\u7a0e\u52a1\u89c4\u5212\u652f\u6301\u3002<\/p>\n

\u4e0e\u6fb3\u5927\u5229\u4e9a\u623f\u5730\u4ea7\u6295\u8d44\u7a0e\u52a1\u76f8\u5173\u7684\u95ee\u9898<\/h2>\n

Q1\uff1a\u6d77\u5916\u6295\u8d44\u8005\u9700\u8981\u7279\u522b\u6ce8\u610f\u54ea\u4e9b\u7a0e\u52a1\u95ee\u9898\uff1f<\/b>
\n\u6d77\u5916\u6295\u8d44\u8005\u9664\u9700\u7f34\u7eb3\u989d\u5916\u5370\u82b1\u7a0e\u5916\uff0c\u8fd8\u9762\u4e34\uff1a
\n\u2022 \u8d44\u672c\u5229\u5f97\u7a0e\u9884\u6263\u5236\u5ea6\uff1a\u8d2d\u623f\u4ef7\u683c\u8d85\u8fc775\u4e07\u6fb3\u5143\uff0c\u51fa\u552e\u65f6\u9700\u9884\u626312.5%\u7684\u7a0e\u6b3e
\n\u2022 \u7a7a\u7f6e\u7a0e\uff1a\u6bcf\u5e74\u7a7a\u7f6e\u8d85\u8fc76\u4e2a\u6708\u7684\u623f\u4ea7\u9700\u7f34\u7eb3\u7a7a\u7f6e\u8d39
\n\u2022 FIRB\u7533\u8bf7\u8d39\uff1a\u6240\u6709\u6d77\u5916\u8d2d\u623f\u90fd\u9700\u5411\u5916\u56fd\u6295\u8d44\u5ba1\u67e5\u59d4\u5458\u4f1a\u7533\u8bf7\u5e76\u7f34\u7eb3\u76f8\u5e94\u8d39\u7528<\/p>\n

Q2\uff1a\u5982\u4f55\u5408\u7406\u89c4\u5212\u6298\u65e7\u62b5\u7a0e\uff1f<\/b>
\n\u5efa\u8bae\u59d4\u6258\u4e13\u4e1a\u8bc4\u4f30\u5e08\u51fa\u5177\u6298\u65e7\u62a5\u544a\uff0c\u5efa\u7b51\u6210\u672c\uff082.5%\u9010\u5e74\u9012\u51cf\uff09\u548c\u8bbe\u5907\u6298\u65e7\uff08\u5982\u7a7a\u8c03\u3001\u70ed\u6c34\u5668\u7b49\uff09\u53ef\u5206\u5f00\u8ba1\u7b97\u3002\u4e00\u5957\u5168\u65b0\u516c\u5bd3\u9996\u5e74\u6298\u65e7\u62b5\u7a0e\u989d\u5ea6\u53ef\u8fbe1.5-3\u4e07\u6fb3\u5143\uff0c\u8fd9\u662f\u6700\u5bb9\u6613\u88ab\u5ffd\u89c6\u7684\u8282\u7a0e\u65b9\u5f0f\u3002<\/p>\n

Q3\uff1a\u4e0d\u540c\u6301\u6709\u7ed3\u6784\u7684\u7a0e\u52a1\u5dee\u5f02\uff1f<\/b>
\n\u4e2a\u4eba\u6301\u6709\uff1a\u9002\u7528\u4e2a\u4eba\u7a0e\u7387\uff0c\u4eab\u53d7CGT\u6298\u6263
\n\u4fe1\u6258\u6301\u6709\uff1a\u53ef\u7075\u6d3b\u5206\u914d\u6536\u76ca\u7ed9\u4f4e\u6536\u5165\u5bb6\u5ead\u6210\u5458
\n\u516c\u53f8\u6301\u6709\uff1a\u56fa\u5b9a30%\u7a0e\u7387\uff0c\u4f46\u65e0\u6cd5\u4eab\u53d7CGT\u6298\u6263
\n\u81ea\u8425\u517b\u8001\u91d1\uff08SMSF\uff09\uff1a\u7a0e\u7387\u4ec515%\uff0c\u4f46\u8d2d\u623f\u9650\u5236\u8f83\u591a<\/p>\n

Q4\uff1a\u5347\u7ea7\u81ea\u4f4f\u623f\u7684\u7a0e\u52a1\u4f18\u5316\u7b56\u7565\uff1f<\/b>
\n\u5229\u7528\"\u516d\u5e74\u6cd5\u5219\"\u5c06\u539f\u81ea\u4f4f\u623f\u8f6c\u4e3a\u6295\u8d44\u623f\uff0c\u671f\u95f4\u7ee7\u7eed\u4eab\u53d7CGT\u8c41\u514d\u3002\u4f8b\u5982\u5148\u5c06\u623f\u4ea7\u51fa\u79df3\u5e74\uff0c\u51fa\u552e\u524d\u642c\u56de\u5c45\u4f4f12\u4e2a\u6708\uff0c\u53ef\u91cd\u65b0\u6fc0\u6d3b\u81ea\u4f4f\u623f\u7a0e\u6536\u4f18\u60e0\u3002<\/p>\n

Q5\uff1a\u5546\u4e1a\u623f\u4ea7\u4e0e\u4f4f\u5b85\u623f\u4ea7\u7684\u7a0e\u52a1\u533a\u522b\uff1f<\/b>
\n\u5546\u4e1a\u623f\u4ea7\u53ef\u7533\u8bf7\u5546\u54c1\u670d\u52a1\u7a0e\uff08GST\uff09\u62b5\u6263\uff0c\u6298\u65e7\u5e74\u9650\u66f4\u77ed\uff08\u5982\u5382\u623f\u8bbe\u59074-15\u5e74\uff09\uff0c\u4f46\u65e0\u6cd5\u4eab\u53d7\u571f\u5730\u7a0e\u8d77\u5f81\u70b9\u4f18\u60e0\u3002\u5efa\u8bae\u6839\u636e\u6295\u8d44\u76ee\u6807\u9009\u62e9\u5408\u9002\u7269\u4e1a\u7c7b\u578b\u3002<\/p>\n

\u4e09\u3001\u5b9e\u7528\u7a0e\u52a1\u89c4\u5212\u5efa\u8bae<\/h2>\n

\u5efa\u7acb\u5b8c\u5584\u7684\u8bb0\u5f55\u7cfb\u7edf\uff1a\u4fdd\u7559\u6240\u6709\u8d2d\u623f\u5408\u540c\u3001\u88c5\u4fee\u53d1\u7968\u3001\u79df\u8d41\u8bb0\u5f55\u81f3\u5c115\u5e74
\n\u628a\u63e1\u7533\u62a5\u65f6\u673a\uff1a\u5728\u8d22\u5e74\u7ed3\u675f\u524d\u9884\u7f34\u5229\u606f\u3001\u63d0\u524d\u652f\u4ed8\u4e0b\u5e74\u5ea6\u8d39\u7528
\n\u5584\u7528\u4e13\u4e1a\u670d\u52a1\uff1a\u6bcf\u5e74\u82b1\u8d391000-2000\u6fb3\u5143\u8058\u8bf7\u7a0e\u52a1\u5e08\uff0c\u901a\u5e38\u53ef\u8282\u7a0e\u6570\u4e07\u6fb3\u5143
\n\u5173\u6ce8\u653f\u7b56\u53d8\u5316\uff1a\u5404\u5dde\u6bcf\u5e74\u90fd\u4f1a\u8c03\u6574\u7a0e\u7387\u548c\u4f18\u60e0\u653f\u7b56\uff0c\u9700\u53ca\u65f6\u66f4\u65b0\u77e5\u8bc6\u5e93<\/p>\n

It is worth mentioning that, regarding considerationStudy<\/a>\u7684\u5bb6\u5ead\uff0c\u5982\u679c\u5b50\u5973\u5728\u6fb3\u5c31\u8bfb\u671f\u95f4\u8d2d\u7f6e\u623f\u4ea7\uff0c\u65e2\u53ef\u89e3\u51b3\u4f4f\u5bbf\u95ee\u9898\uff0c\u53c8\u80fd\u4f5c\u4e3a\u957f\u671f\u6295\u8d44\u3002\u8fd9\u79cd\"\u4ee5\u623f\u517b\u5b66\"\u7684\u6a21\u5f0f\u9700\u8981\u7efc\u5408\u8003\u8651\u7559\u5b66\u671f\u9650\u3001\u623f\u4ea7\u4f4d\u7f6e\u548c\u7a0e\u52a1\u5f71\u54cd\u3002<\/p>\n

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Thank you for your reading. I hope this article can help you understand\u6fb3\u5927\u5229\u4e9a\u623f\u5730\u4ea7\u6295\u8d44\u7a0e\u52a1<\/b>\uff0c\u5982\u679c\u60a8\u6709\u66f4\u591a\u7591\u95ee\uff0c\u6b22\u8fce\u6301\u7eed\u5173\u6ce8\u6211\u4eec\u7684\u5185\u5bb9\u66f4\u65b0\u3002\u6295\u8d44\u6709\u98ce\u9669\uff0c\u51b3\u7b56\u9700\u8c28\u614e\uff0c\u795d\u60a8\u5728\u6fb3\u6d32\u7684\u6295\u8d44\u4e4b\u8def\u4e00\u5e06\u98ce\u987a\uff01<\/p>","protected":false},"excerpt":{"rendered":"

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