asia房地產

New Zealand abolished estate tax with effect for persons dying on or after 17 December 1992 and currently has no form of estate duty, inheritance tax or capital transfer tax.

1.2 Gift tax(紐西蘭廢除了贈與稅)

Gift tax has been abolished for gifts made on or after 1 October 2011. The provisions outlined below will remain applicable in relation to gifts made before 1 October 2011.

1.3 Real estate transfer tax

New Zealand has no form of real estate transfer tax.

1.4 Endowment tax

New Zealand has no form of endowment tax.

1.5 Transfer duty(紐西蘭無移轉稅)

New Zealand has no form of transfer duty.

1.6 Net wealth tax

New Zealand has no net wealth tax.

1.7 Income tax

Income tax liabilities may arise in relation to assets that are gifted, which transfer to executors or administrators on an individual’s death, which are distributed to beneficiaries under a will or the intestacy rules, or which are distributed by trustees. The general rule deems the assets to have been disposed of and acquired at market value, which may result in income tax liabilities in relation to assets within the tax base, although exclusions and rollover relief may apply in some circumstances where transferees are spouses, civil union or de facto partners or close relatives. Rollover relief generally applies in relation to assets that are transferred under relationship property agreements or court orders.

1.8 Goods and services tax (GST)

GST is similar to a value-added tax (VAT) and is imposed on supplies of goods or services in New Zealand by persons who are formally GST-registered or who are liable to be so registered (because the level of their supplies of a GST-taxable nature in the current and preceding 11 months has exceeded NZ$60,000 or is expected to exceed that amount over the current and subsequent 11 months). GST may also be levied on goods imported into New Zealand, regardless of the GST status of the importer, and may apply by way of a reverse charge in relation to imported services in some circumstances.

GST-exempt activities include supplies of financial services (although some may be zero-rated in certain circumstances, which enables suppliers to claim-related GST input tax credits), supplies of certain fine metals and certain supplies of residential dwelling accommodation (other than in relation to commercial dwellings) and related land.

There is no inheritance tax in Australia.(澳洲無遺產稅)

1.2 Gift tax

There is no gift tax in Australia.(澳洲無贈與稅)

1.3 Real estate transfer tax

There is no real estate transfer tax in Australia.(澳洲無房地產移轉稅)

1.4 Endowment tax

There is no endowment tax in Australia.

1.5 Transfer duty

In all states and territories there is an exemption from stamp duty (or only nominal duty) regarding the vesting of dutiable property in the executor of a deceased person. This also applies to the transfer of assets to the beneficiary of a deceased estate.

1.6 Net wealth tax

There is no net wealth tax in Australia.

1.7 Others

Limited circumstance arises upon death where an immediate tax liability is included when:

• Asset transfers on death to a charity, superfund or foreign resident can have capital gains tax (CGT) costs  (澳洲有資本利得稅)
• Immediate CGT liability can arise where a discretionary trust deed provides that the trust is to vest on the death of the specified individual (often the parents), where benefits in an Australian complying superannuation fund are paid to non-dependents on death, tax of 16.5% is payable on the taxable component
• Earnings in a foreign superannuation or retirement fund that have accumulated since the member became an Australian resident may be taxable on payment to nominated beneficiaries