第四解,REIQ合同中的三种税-商品服务税,外国居民资本利得预扣税和土地税。

Jason Yang
A calculator, a house miniature, some printed documents and money bills

前三章我们讲了合同里一些重要的条款,今天我们来讲一下大家比较关心的税务问题,一般土地交割会涉及到四种税,我会把耳熟能详的印花税放到下一章来讲,这一章我先来介绍一下另外三种,他们是 商品服务税(Good Service Tax),资本利得税(Capital Gains Tax)和土地税(Land Tax)。


1. 商品服务税预扣留款 

商品服务费(Good Service Tax),简称GST,一般用于出售商品或购买一些服务时需要交税。但在REIQ合同中,一些情况下,卖家在出售自住房或用于建自住房的空地时,需要缴纳商品服务税。一般情况下,除非有特殊说明,合同价格会包含商品服务税。在交割之前,买家需要根据卖家提供的书面通知向澳洲税务局进行预扣留款的登记。需要登记这笔交易中会有多少的扣缴金额。


扣缴金额的多少取决于卖家要用什么形式支付商品服务税,这里有三种方式。

(i). 如果是正常支付GST,卖家需要付全款的商品服务税,需要预扣留合同价格的1/11. 

(ii). 如果是用商品服务费增值税方案 (GST Margin scheme),需要预扣留合同价格的7%。增值方案一般是卖家公司常用的一种方案,因为卖家只需要缴纳之前买入的价格和现在出售价格中间差额的1/11。但是,增值方案只能在一些条件下才能使用: 

a.买家必须书面同意卖家使用增值方案。 

b.之前买入改房产的合同中,合同价格不能包含全额的GST。 

c.原卖家没有注册GST(通常情况下是指个人),如果原卖家是公司且注册gst,那么之前的交易中也必须用了了增值方案。 

(iii). 如果是交易过程中包含非非货币交换,比如土地互换。则扣缴金额计算为总货币价格(包括商品及服务税)加上非货币价值(包含消费税市场价值)的一部分。


如何缴纳商品服务税预扣留款。

在房产交割的时候,买家必须要从交割款中开出一张缴纳给税务局的预扣留款的支票,在交割的时候交给卖家,由卖家交给税务局。税务局收到支票后,会从预扣留款中扣除本次交易应缴纳的数额。剩下的数额会当作信用额度计算在该公司名下,用于改公司抵消以后应交的商品服务税。



2. 外国居民资本利得预扣税

一般来说,资本利得税就是纳税人在固定资产转让时为产生的利润差而交的税,一般来说自住房是不用缴纳资本利得税的,所以目的是对非澳洲纳税居民进行征税:

在房产买卖中,澳洲政府会把卖家假设成外国纳税人,所以如果交易价格超过75万澳币,买家要在交割的时候要把资本利得税的支票开出来,支票的金额一般为合同价格的12.5%。 但是卖家可以在交割前向政府申请清税证明,就不用交这笔钱: 

(i) 卖家可以在交割前向买家提供关于这个房产的清税证明,这个需要去向政府申请。 

(ii) 卖家也可以在交割前向买家提供卖家声明(Vendor declarations),声明本次交易不需要预扣留款,其中有两种形式的声明方式。 

a. 声明卖家是澳洲本地税务居民。 

b. 声明卖家处理的房产的权益不是间接的澳洲房产的权益。


3. 土地税

土地税一般用于纳税人在昆州拥有多处房产,税务局会计算纳税人在本财年所有房产价值的总和,来征税。一般来说,公司和个人会有不同的起征点。 

(i). 对于公司或信托来说,起征点是35万。 

(ii). 对于个人来说,起征点是60万。


一般在房产买卖中,买家律师会调查这块土地是否欠土地税。一般调查完之后会有三种结果:(Land tax clearance certificate) 

(i). 清税证明:在调查完之后,税务局会提供一个清税证明,来证明这个房产没有欠税,这样在交割的时候就不用调整。 

(ii). 本财年土地税没有交:这种情况下,税务局会给一个账单,按照账单里需要缴纳的数额,买家可以从交割款里开一张支票进行缴纳。也可以从让卖家自行缴纳,从而拿到清税证明。 

(iii). 第三方通知(GARNISHEE NOTICE): 如果我们收到的结果是第三方通知,证明卖家在之前的财年就有欠土地税,这个时候买家必须要从交割款里开出一张土地税的支票。来换清所有的土地税。

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They can: Uphold the claimed amount in full Accept your scheduled amount Determine a different amount between the two In both Queensland and NSW, you must pay the adjudicated amount within 5 business days (or as specified in the determination). Failure to pay can result in the claimant suspending work or, more seriously, obtaining a judgment for the debt and pursuing enforcement action against your company. Can You Challenge the Decision? Yes, but the grounds are narrow. You can apply to court to set aside an adjudication determination for: Jurisdictional error: The adjudicator made a decision they had no power to make Denial of natural justice: You weren’t given a fair opportunity to present your case Generally, you cannot challenge the adjudicator’s decision simply because you disagree with their assessment of the facts or law. The threshold for setting aside a determination is high. Importantly, you must still pay the adjudicated amount even while challenging the determination. 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Don’t navigate adjudication alone – contact CJM Lawyers today. Disclaimer: This article provides general information only and does not constitute legal advice. Every adjudication is unique and requires specific legal advice tailored to your circumstances. Contact CJM Lawyers promptly if you are involved in a security of payment dispute.
By Kale Venz 3 February 2026
A payment claim arrives from your contractor demanding payment. Your instinct might be to set it aside while you check the details. That delay could be the most expensive mistake you make. Under Queensland’s Building Industry Fairness (Security of Payment) Act 2017 and NSW’s Building and Construction Industry Security of Payment Act 1999, you could become legally obligated to pay the full amount – even if you dispute the work – simply by failing to respond on time. What Is a Payment Claim? A payment claim is a formal written demand for payment under a construction contract. It doesn’t need to be labelled “payment claim” – an invoice or progress claim identifying the work and amount will often suffice. These claims are designed to keep cash flowing through construction projects, giving claimants a fast-track recovery process. The Danger of Doing Nothing If you don’t respond by serving a payment schedule within the prescribed timeframe, you are deemed to have admitted the claim. This means you become liable to pay the full amount – even if the work was defective or never performed. The claimant can take immediate debt recovery action, and you lose your right to dispute through adjudication. The Timeframes Are Tight Unless your contract provides otherwise, the timeframes are tight and are usually: Queensland: 15 business days from receiving the payment claim to serve a payment schedule. New South Wales: 10 business days from receiving the payment claim to serve a payment schedule. These are strict deadlines with limited discretion for extensions. The consequences of missing them are severe. What Is a Payment Schedule? A payment schedule is your formal response to the claim. It must identify the claim, state the amount you propose to pay (which can be zero), and provide reasons if you’re paying less than claimed. What Happens Next? After serving a payment schedule, the claimant can either accept your scheduled amount or apply for adjudication – a rapid process (typically 10–15 business days) where an independent adjudicator reviews the dispute. The adjudicator’s decision is binding, meaning you must pay the adjudicated amount even if you plan to challenge it later in court. Why You Need Legal Advice Now Time is not on your side. Getting legal advice immediately is essential to: Assess validity: Not every claim is valid under the legislation. A lawyer can identify defences quickly. Prepare a payment schedule: An invalid payment schedule leaves you exposed as if you hadn’t responded at all. Don’t Let the Clock Run Out Security of payment legislation protects cash flow in the construction industry, but it places significant responsibility on you to respond quickly and correctly. The penalty for getting it wrong is severe. Our experienced litigation team regularly assists clients with security of payment disputes across Queensland and NSW. We can review your claim, prepare a compliant payment schedule, gather evidence, and represent you in adjudication if required. Don’t face this alone – contact CJM Lawyers today. Disclaimer: This article provides general information only and does not constitute legal advice. Security of payment legislation is complex and fact-specific. It is essential to seek specific professional legal advice tailored to your individual circumstances as soon as you receive a payment claim.
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