Why Was 15% Taken from Your Property Sale? What Overseas Investors Need to Know About FRCGW
为什么您卖房时被扣了百分之十五的税款?
海外投资者需了解的 FRCGW 海外投资者资本增值预扣税
What is FRCGW (Foreign Resident Capital Gains Withholding)?
When an overseas investor sells Australian real property and does not provide a valid ATO clearance certificate or a valid variation, the buyer must withhold 15% of the sale price at settlement and remit it to the ATO.
Note that the FRCGW amount is withheld at settlement – it is not the final tax payable, but a prepayment towards any capital gains tax that may be assessed.
什么是 FRCGW 海外投资者资本增值预扣税?
当海外投资者出售澳洲房产,除非能够提供有效的免预扣税证明或预扣税调整证明,
买家必须从成交金额中直接扣除 15% 并上缴澳洲税局(ATO)。
这笔款项并不是最终应缴的税款,而是提前预扣的预缴税款。
What Are the Changes from 2025?
Effective 1 January 2025, the withholding rate is 15% and the previous $750,000 transaction threshold is removed. This means all property sales, regardless of value, are now subject to the withholding tax if no clearance certificate or variation is provided.
2025 年 1 月 1 日起政策变更
自 2025 年 1 月 1 日起,FRCGW 海外投资者资本增值预扣税率提高至 15%,并且先前
的 75 万澳元的房价门槛已经被取消。
这意味着所有房产交易(无论房价多少),如未能提供免预扣税证明或预扣税调整证
明,都需要被预扣除这笔税款。
What Should You Do – Plan Ahead
For overseas investors planning to sell property in Australia:
- If you are considered an Australian tax resident, apply early for a clearance certificate, processing can take up to 28 days and is valid for 12 months.
- Consult tax professionals early to explore if you can apply for a variation or refund, and to understand the financial impact of the 15% withholding on your sale proceeds.
您需要提前规划建议
如果您作为海外投资者计划出售澳洲房产,建议您:
- 如果您符合澳洲税务居民条件,请提前申请 ATO 免预扣税证明,该证明可能需
要 28 天的处理时间,而其有效期为 12 个月;
- 提前咨询税务顾问,判断是否有资格申请税率调整或退税,并了解 15% 预扣税
对您卖房所得的影响。
How Our Legal Team Can Help
FRCGW can have a significant impact on your property sale, and it is essential that your property sale contract and settlement process are handled correctly to avoid delays or disputes.
We provide property sale and purchase conveyancing services for both sellers and buyers, including overseas investors. Our lawyers who speak Mandarin and Cantonese will ensure you fully understand each step of your property transaction.
Our team also works closely with your accountant and other parties to ensure your property sale or purchase is completed efficiently and in full compliance with the law.
If you are entering into a property transaction and need advice or have any questions, please contact our experienced property contract lawyers in Melbourne Mr Richard Mackenzie or Ms Kate Mak on (03) 8621 1000 or our solicitors in Essendon on (03) 9331 1144 or via email at advisors@emlawyers.com.au at Eales & Mackenzie Legal and Corporate Advisors.
我们如何为您提供帮助
FRCGW 会直接影响您在结算时收到的款项,因此妥善处理买卖合同和交割流程,对
于避免延误或纠纷至关重要。
我们为卖家和买家(包括海外投资者)提供房产过户及相关法律服务,我们的律师团
队还可以用普通话和粤语为您提供服务,确保您清楚了解交易过程的每一步。我们也
会与您的会计师及其他相关方紧密合作,确保您的房产出售或购买高效顺利并合乎法
律的要求。
如果你正要进行房产买卖交易并需要法律咨询或有任何问题,请联系 Eales &
Mackenzie 法律与企业顾问 Richard Mackenzie 律师或 Kate Mak 律师。
我们的墨尔本办公室的电话是(03)8621 1000, 或请致电我们的 Essendon 办公室
(03)9331 1144, 您亦可通过电子邮件与我们联系: advisors@emlawyers.com.au
