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Rates 2009
Land tax is calculated on the combined value of all the taxable land you own. The land tax threshold for 2009 is $368,000. Your land tax assessment is calculated on the combined value of all the taxable land you own above the threshold. The rate of tax is $100 plus 1.6 per cent of the land value between the threshold and the premium rate threshold.
If land is owned by a trustee of a special trust, or is owned by a company classified under Section 29 of the land tax legislation as a non-concessional company, the land tax threshold does not apply and land tax will be charged at a flat rate of 1.6 per cent of the taxable value. From the 2009 tax year, a new premium land tax marginal rate of 2 per cent will apply if your total taxable land value is above $2,250,000.
２００９年度 所拥有的房子的土地价值总额在３６．８万刀以下的，不用交地税
[ 本帖最后由 beckyzhou 于 2-6-2009 21:50 编辑 ] |
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发表于 2-6-2009 19:01:59
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