asia房地產

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