你的家庭信托是否是海外信托?是否需要交纳其他税费?

2022-07-01 10:08:35

简 介｜Introduction

自2015年7月1日起，对外籍购买者开始征收海外附加税（FPAD），在维多利亚州住宅物业土地转让税所纳金额之外，税额再征收7％。


如果通过信托进行购房交易，并且受益人为外籍，则FPAD适用。许多澳大利亚信托机构被自动归入“外国信托”，即使他之前从未分发给外籍人士，未来也没有相关计划。



From 1 July 2015, a foreign purchaser additional duty (FPAD) was introduced to add an extra 7% to land transfer duty on residential property purchases in Victoria.


FPAD applies to purchases by trustees of a discretionary or family trust in which a foreign purchaser is a beneficiary. Many Australian trusts will inadvertently meet this definition of ‘foreign trust’, despite never having distributed to a foreign person and never intending to do so. 


以下特别条款可能会导致信托和信托的受益人被定位为‘海外’：
The following are the specific conditions that can lead to a discretionary trust and its beneficiaries being defined as ‘foreign’:


家庭信托中的受益人和权益
Beneficiaries and interests in discretionary trusts
● 在大多数家庭信托契约下，受托人有权分配所得和资本给：
a）契约中具体注明的受益人；以及
b）一般受益人，即

i. 具体受益人指定的一类个人、公司或信托受托人；

ii. 直系亲属，大家庭（extended family）亲属和他们的直系亲属；或者

iii. 符合信托中其他受益人条件的公司及信托受托人。

● Under most discretionary trust deeds, the trustee has a discretion to distribute income and capital to:

a)  beneficiaries specifically named in the deed; and

b)  general beneficiaries, meaning–

i. a class of persons, companies or trustees of trusts by reference to the specified beneficiaries;

ii. the direct family, various classes of extended relatives and the direct family of the people in these classes; or

iii. eligible corporations and eligible trusts in respect of the other beneficiaries of the trust.


● 在下列情况下，个人被认定对信托资产有“实益权益”：
a）受托人有权或可酌情将信托的收入或资本分配给信托公司；以及
b）该权益等于受托人授权可分配给该受益人资本的最大份额。
● A person is said to have ‘substantial interest’ in the trust estate if:

a)  a trustee has the power or discretion to distribute the trust’s income or capital to them; and

b)  this interest is to the maximum percentage of the capital that the trustee is empowered to distribute to that beneficiary. 


全权信托被认定为外国信托的条件
Treatment of discretionary trusts as foreign trusts
● FPAD适用于“外籍购买者”，即购买人是：
a）外国自然人；或者
b）外国公司；或者
c）外国信托的受托人
● FPAD applies to ‘foreign purchasers’, which means transferees who are: 

a)  a foreign natural person; or

b)  a foreign corporation; or

c)  the trustee of a foreign trust.


● “外国信托”是指以下某一类人员在信托财产中拥有实益权益的信托：
a）外国公司；
b）外国自然人；或者
c）另一外国信托的受托人
● A ‘foreign trust’ means a trust in which one of the following persons has a substantial interest in the trust estate:

a)  a foreign corporation;

b)  a foreign natural person; or

c)  a trustee of another foreign trust.


● “外国自然人”是指不属于以下任何一项的自然人：
a）澳大利亚公民；
b）永久签证持有人；或者
c）持有特别类签证的新西兰公民
● A ‘foreign natural person’ is a natural person who is not any of the following:

a)  an Australian citizen;

b)  permanent visa holder; or

c)  a New Zealand citizen holding a special category visa.


● 因此，在下列情况下，家庭信托将被视为“外国信托”：
a）受托人有自由裁量权，将所有信托的收入或资本分配给任何受益人；以及
b）任一特定受益人或一般受益人是外国自然人、外国公司或外国信托的受托人。
● Therefore,a discretionary trust will be regarded as a ‘foreign trust’ if:

a)  a trustee has the discretion to distribute all of the trust’s income or capital to any beneficiary; and

b)  any specified or general beneficiary is a foreign natural person, foreign corporation or a trustee of a foreign trust.


外国业主的额外土地税
Additional land tax on absentee owners
如果他们的全权信托为“在外信托”，受托人可能须支付“外国业主附加费”，即其在维多利亚州所拥有土地的应税总额的1.5％。
Trustees may be liable to pay the ‘absentee owner surcharge’ of 1.5% on the total taxable value of Victorian land owned if their discretionary trust is an ‘absentee trust’. 

● 符合下列情况，全权信托则为“在外信托”：
a）至少有一名指定受益人是“在外人员”或“在外公司”。
● A discretionary trust is an ‘absentee trust’ if:

a)  it has at least one specified beneficiary who is an ‘absentee person’ or ‘absentee corporation’.


● “在外人员”是指：
a）非澳大利亚公民或居民；
b）是：

i. 在之前一年的纳税年中，直到12月31日都不在澳大利亚；或者

ii. 在之前一年的纳税年中，连续或不连续地离开澳大利亚6个月以上；以及

c）不在澳大利亚常住。

● An ‘absentee person’ means a person who:

a)  is not an Australian citizen or resident;

b)  was–

i. absent from Australia on 31 December in the year immediately preceding the tax year;or

ii. absent from Australia for a consecutive or non-consecutive period of at least 6 months in the year immediately preceding the tax year; and

c)  does not ordinarily reside in Australia.


● “在外公司”是指：
a）在澳大利亚境外注册的公司；或者
b）在外个人拥有在外控制权的公司。
● An ‘absentee corporation’ means:

a)  a corporation that is incorporated outside Australia; or

b)  a corporation in which an absentee person has an absentee controlling interest.


● 注意：如果房屋契约中涉及任何在外个人，则全权信托也可能需要缴纳地税附加费。
● Note:  Discretionary trusts may also face land tax surcharges if there are any absentee persons who are covered by the deed.


● 对未来进行全权信托的建议

● Tips for discretionary trusts in the future

对于没有意向成为外国信托的家庭信托，在理想情况下，起草信托契约时应限制受益人的国籍。


Riverson Lawyers可以协助您起草及检查您的信托契约条款，并可以就修改条款提出建议，防止您在购买维多利亚州房产时受到FPAD的影响。



For discretionary trusts that are not intended to be a foreign trust, the trust deed should ideally be drafted to restrict the trustee from distributing to a foreign person.


Riverson Lawyers can assist you in drafting and reviewing the terms of your trust deed and can provide advice as to whether amendments are required to prevent you from inadvertently incurring FPAD in the acquisition of Victorian property.


★更多信息请移步/For further information, please refer to:

· The Duties Act 2000(Vic) –

http://classic.austlii.edu.au/au/legis/vic/consol_act/da200093/

· The Land Tax Act 2005(Vic) –

http://www8.austlii.edu.au/cgi-bin/viewdb/au/legis/vic/consol_act/lta200590/


★ Riverson Lawyers已经尽力确保本文所含材料的正确性。Riverson Lawyers不提供担保，也不对信息的准确性或完整性承担责任。Riverson Lawyers保留对其进行未通知及限时的更改，自行处理的权利。

★ Riverson Lawyers has used its best endeavours to ensure that material contained in this publication was correct at the time of publication. Riverson Lawyers gives no warranty and accepts no responsibility for the accuracy or completeness of information and Riverson Lawyers reserves the right to make changes without notice at any time in its absolute discretion.



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