Windfall Gains Tax is now live / 意外增值税（暴利税）制度

Insights12 Sept 2023

By Joey Liu, Jim Koutsokostas, Bradley White and Sheldon Fu

First announced on 15 May 2021 and then delayed 12 months, the Windfall Gains Tax commenced on 1 July 2023. Here is a refresher of how the WGT will apply, how much it will be, the relevant exemptions and our observations.

First announced on 15 May 2021 and then delayed 12 months, the Windfall Gains Tax (WGT) commenced on 1 July 2023.

意外增值税（俗称暴利税WGT）是一项于2021年5月15日首次宣布的税收制度，后来被推迟了12个月，于2023年7月1日正式实施。

Below is a refresher of how the WGT will apply, how much it will be, the relevant exemptions and our observations.

作为对这一税收制度的回顾，我们将简要介绍意外增值税的适用方式、税额以及相关的豁免规定，并对这些规定进行一些分析。

What is it and how does it work?

什么是意外增值税，它是如何实施的？

The WGT is a new tax imposed when a WGT event occurs. A WGT event is defined to mean any rezoning other than an excluded rezoning.

意外增值税（WGT）是一项新的税收，它在土地发生意外增值事件发生时征收。那么，什么是意外增值事件呢？意外增值事件指的是土地的重新规划。但需要明确指出，并非所有的土地重新规划都属于意外增值事件。

A rezoning will occur when:

对于属于意外增值事件的土地重新规划，有两个条件需要满足：

it is approved by the Minister for Planning, and

该重新规划必须获得规划部长的批准；且

the Notice of Approval is gazetted in the Victorian Government Gazette – unless the notice provides for a different commencement day, in which case the rezoning takes effect on the commencement date specified in the notice.

该批准通知必须在维多利亚政府公报中公告。需要注意的是，如果通知中规定了另行生效日期，那么重新规划将在通知中规定的日期生效。

Accordingly, the first thing to consider is whether a rezoning is an ‘excluded rezoning’. Broadly, an excluded rezoning can include:

因此，首先要考虑该重新规划是否为”规定不属于意外增值事件的土地重新规划”。一般来说，不属于意外增值事件的土地重新规划可能包括以下情况：

a rezoning between schedules in the same zone;

同一规划区内的重新规划；

a rezoning that causes land to be brought within the growth area infrastructure contribution (GAIC) area;

重新规划后，土地将位于基础设施贡献增长区域（GAIC）；

the first rezoning after 1 July 2023 of land that was in the GAIC area immediately before the rezoning;

2023年7月1日之后的首次重新规划用地，前提是该地块在重新规划之前即位于基础设施贡献增长区域（GAIC）内；

a rezoning that causes land that was not in a public land zone to be in a public land zone;

使原本不位于公共土地区域的土地重新划定为公共土地区的重新规划；

a rezoning that causes land that was in a public land zone to be in a different public land zone;

使原本位于公共土地区的土地重新划定到不同公共土地区的重新规划；

a rezoning that causes land to be in a zone declared to be in an excluded zone by the treasurer by notice in the government gazette; or

财政部在政府公报中发布的其他不属于意外增值事件的区域；或

a rezoning of land that, immediately before the rezoning, was declared to be an excluded zone by the Treasurer.

在重新规划前，该土地被财政部宣布为不属于意外增值事件区域的重新规划。

The tax comes into effect from 1 July 2023 and will operate as a charge on the land. Where a property subject to WGT is subdivided, the WGT will be allocated proportionately to the new subdivided lots.

该税项将于2023年7月1日起生效，并以土地为担保支付的一项费用。如果适用意外增值税的土地被分割为多个地块，该税款将按比例分配给新分割的地块。

How much is it?

税率及计算方式？

When rezoning occurs, and provided no exemption applies, the taxpayer will be liable for WGT on the taxable value uplift of the land. This is calculated as the difference in the capital improved value of the land before and after the rezoning.

当土地进行重新规划时，若没有适用的豁免规定，纳税人将需要缴纳土地的意外增值税（WGT）。具体税费是通过计算重新规划前后土地的增值之差来确定的。

The tax will be applied at different rates depending on the gain made in accordance with the below table:

根据收益情况的不同，该税收采用不同的税率，具体如下表所示：

Taxable value uplift 应纳税增值部分	Applicable tax rate 税率
Less than $100,000 少于100,000澳元	Nil 不缴纳意外增值税
$100,000 to $500,000 100,000至500,000澳元	62.5% on the part of the gain that exceeds $100,000 对超过100,000澳元的收益部分采用62.5%的税率
More than $500,000 500,000澳元以上	50% on the whole of the gain. 对超过500,000澳元的部分，采用全部收益的50%税率

Where an entity owns multiple parcels of land that are impacted by the same rezoning, WGT is levied on the aggregate taxable value uplift of the land, ignoring any decreases in taxable value.

如果一个实体持有多块受同一重新规划影响的土地，则只对这些土地的总增值部分进行意外增值税（WGT）征收，对不增值或减值部分不征收税款。

Grouping provisions also apply to aggregate the taxable value uplift of all land held by associated entities. Unlike the land tax regime, the grouping provisions here are broader, enabling the landholdings of associated trusts to be aggregated.

对于持有多块土地的关联实体，也可以将其所有土地的意外增值税进行合并征收。与地税制度不同的是，意外增值税的合并规定更为广泛，对关联信托持有的土地持有能够进行合并计算。

It is important to note that if the taxpayer disagrees with a WGT assessment, there is a two-month limit to object to the relevant valuation. There is no discretion for the Commissioner to extend this period.

需要注意的是，如果纳税人对意外增值税（WGT）的评估持有不同意见，需要在两个月内提出对相关评估的异议。税务专员没有延长此期限的自由裁量权。

Who pays and when?

谁需要支付以及何时支付意外增值税？

Who needs to pay? The owner of the land at the time of the rezoning is liable for the WGT. Taxpayers will be issued with a notice setting out their WGT liability and the date by which payment must be made.

需要支付意外增值税的人士是在土地进行重新规划时的土地所有权人。纳税人将收到一份通知，列明他们的意外增值税（WGT）责任以及付款截止日期。

Like the GAIC, landowners are able to elect to defer their liability until 30 days from the first to occur of the following:

与基础设施贡献增长区域税（GAIC）类似，土地所有权人可以选择延迟纳税，延期期限为以下情况中最早的发生日起的30天内：

when a dutiable transaction (other than an excluded dutiable transaction) occurs in relation to the WGT land – such as the sale of the relevant land; or

当发生与WGT土地相关的应税交易（排除的应税交易除外）时。如相关土地的出售；或

where a relevant acquisition (other than an excluded relevant acquisition) occurs in respect of a landholder who is the owner of the WGT land – ie under the landholder duty provisions; or

对拥有WGT土地的土地持有人进行相关收购（排除的应税收购除外）的情况下，即，根据”土地持有人税务规定”；或

the day that is 30 years after the WGT event.

WGT事件发生后的30年后。

‘Excluded dutiable transactions’ include:

‘排除的应税交易’包括:

a dutiable transaction for no consideration;

无对价的应税交易；

transfers between charities where the land has and will continue to be used and occupied by the charities for a charitable purpose;

慈善机构之间的土地转让，且土地已经并将继续用于慈善目的；

the acquisition of an economic entitlement; and

土地经济权益的收购；及

the transfer to a legal personal representative of a deceased individual.

向已故个人的法律代表人的转让。

An ‘excluded relevant acquisition’ occurs where there is a further acquisition of an interest in a landholder under the landholder duty rules.

“排除的相关收购”是指在土地持有人税务规定下，进一步增加收购土地持有人权益的情况。

While liability is deferred, it continues to accrue interest daily at the 10-year bond rate.

虽然纳税责任可以申请延迟缴税，但在延迟期间纳税人需按照10年期债券利率每日支付利息。

Rollovers

滚动延期

Although responsibility for the WGT is that of the landowner, and would ordinarily be triggered upon the sale of WGT land, it is possible for a purchaser of affected land to assume liability for the WGT where:

根据意外增值税（WGT）规定，虽然纳税责任通常由土地所有权人承担，并且在WGT土地出售时触发，但在特定情况下，购买受影响土地的人可能会被认可继承该WGT责任。这种情况包括：

the transaction involves no consideration and the transferee elects to assume the liability; or

无对价的交易，并且受让方选择承担责任；或

in some cases, for transfers between charities where the land is used and occupied for a charitable purpose.

在某些情况下，用于慈善目的的土地之间进行转让。

In these circumstances, the 30-year deadline for the payment of the WGT does not reset; it remains 30 years from the WGT event (the rezoning).

在这些情况下，WGT的支付期限并不会重置，仍然是从WGT事件（即重新规划）发生之日起的30年。

Exemption: Residential land

豁免规定：住宅用地

Residential land that does not exceed two hectares and is used primarily for residential purposes (or primary production) will be exempt.

不超过两公顷且主要用于居住目的（或主要用于生产目的）的土地将被豁免缴纳意外增值税（WGT）。

To be considered ‘residential land’ there must either be:

“住宅用地”必须符合以下条件之一：

a building affixed to the land which, in the opinion of the Commissioner of State Revenue (Commissioner), is designed and constructed primarily for residential purposes and may lawfully be used as a place of residence; or

根据州财政专员（Commissioner of State Revenue）的意见，该土地上的建筑物主要设计和建造用于居住，并且可以合法地用作住宅；或

a residence:

该住宅

that is being constructed or renovated on the land; and

正在进行建造或翻新；且

before work started, the land was either capable of being lawfully used as a place of residence or there was an uninhabitable residence on the land; and

在工程开始前，该土地可以合法用作住宅用地，或该土地上有一座无法居住的住宅；且

once the works are complete, the land will be capable of being lawfully used as a place of residence.

一旦完工，该土地可以合法用作住宅用地。

The effect of the definition is that the exemption cannot apply to vacant land. For residential land greater than two hectares, the tax is chargeable on the uplift attributable to the portion of the land exceeding two hectares.

需要注意的是，该豁免规定不适用于空地。对于超过两公顷的住宅用地，超出两公顷部分的增值仍需纳税。

This two-hectare limitation could cause concern for farmers with significant landholdings that are caught by a rezoning decision. Additionally, land that is on a separate title to that of the farm’s residence will not be considered residential land and will be subject to WGT.

这种两公顷的限制可能引起农场主的担忧，特别是对于拥有大片农业用地并受到重新规划决定影响的农场主。此外，拥有不同产权的土地将不被视为住宅用地，而需要缴纳意外增值税（WGT）。

Exemption: Pre-existing contracts of sale and options

豁免：已存在的土地销售合同和期权

Sale contracts (or, in some cases, options) in place before 15 May 2021 should not trigger a WGT liability.

在2021年5月15日之前签订并生效的土地销售合同（或在某些情况下是期权）不需要缴纳意外增值税。

For example, WGT is not imposed where:

例如，以下情况不适用意外增值税：

a contract of sale was executed before 15 May 2021;

销售合同在2021年5月15日之前签订并生效；

a WGT event occurs after 1 July 2023; and

意外增值事件发生在2023年7月1日之后；且

settlement occurs after the WGT event.

交割发生在意外增值事件之后。

A similar exemption extends to unexecuted options granted before 15 May 2021, provided the terms of the sale were agreed at the time the option was granted.

类似的豁免规定也适用于在2021年5月15日之前授予但尚未执行的期权，前提是在授予该期权时买卖双方已经同意销售条款。

Exemption: Rezoning substantially underway

豁免：正在实质性实施的土地重新规划

Projects ‘substantially underway’ before the announcement of the WGT may also be exempt.

在WGT公告之前已经开始实施的项目可能符合该豁免条件。

Where rezoning activities are underway, the relevant exemption depends on whether the planning scheme amendment was prepared by a Council or by (or at the request of) the Planning Minister.

当土地重新规划已经在实施时，是否能够豁免取决于市议会或规划部长（或根据规划部长的要求）是否提出土地规划的修改方案。

Where the planning scheme amendment is prepared by a Council, an exemption applies where the Commissioner is satisfied that:

如果土地规划修改方案由市议会提出，则需满足以下条件以享受豁免：

the planning scheme amendment constituting the rezoning was prepared by a Council; and

规划修改方案由市议会起草；且

the request for the amendment was created and registered in the Amendment Tracking System by the Council before 15 May 2021; and

该修改方案在2021年5月15日之前由市议会提出并在修改追踪系统进行了登记；且

before 15 May 2021, the owner of the land requested the rezoning from Council and:

土地重新规划必须是土地所有权人在2021年5月15日之前向市议会提出的，并满足以下条件之一：

paid for, was liable to pay for, or had otherwise performed or procured relevant work in relation to the rezoning; or

土地所有者已支付、应支付或以其他方式履行与土地重新规划相关的工程费用；或

paid, or was liable to pay, relevant costs to support consideration of the rezoning; and

土地所有权人已支付或应支付与土地重新规划有关的相关费用；且

the total value of the relevant work is greater than:

Exemption: Charities

豁免：慈善机构

Charities are one of the few entities that are able to obtain a full exemption from the WGT in the form of a waiver. If a WGT liability is imposed on a charity in respect of charitable land (being land that is used and occupied by the charity for exclusively for charitable purposes) and it has remained charitable land for 15 years, the WGT liability can be waived.

慈善机构是少数能够完全豁免意外增值税（WGT）的实体之一。当针对慈善用地（即由该慈善机构占有并专门用于慈善目的的土地）征收WGT时，如果该土地已被连续使用和占有了15年以上，那么WGT可以被豁免。

Bottom line

总结

Refreshingly, the WGT rules are relatively clear. The general consensus is that the law is well drafted and that the Victorian Government has taken into account a number of recommendations from industry groups. But that is only a small windfall, compared against its potential cost.

最近，关于意外增值税（WGT）的规定引起了广泛关注。这项税收规定相对来说较为清晰明了，得到了普遍的认可。许多人认为，法律的起草工作做得很出色，维州政府也充分考虑了来自行业团体的许多建议。

The tax has been marketed as a means of making sure that developers pay their fair share. However, the reality is that this cost will likely be passed on to homebuyers. This, coupled with existing inflationary pressures and rising material and labour costs, will certainly not help housing affordability.

WGT被宣传为确保开发商公平分担费用的手段。然而，实际情况是，这个费用很可能会最终被转嫁给购房者。考虑到当前的通货膨胀压力以及材料和劳动力成本的上升，这无疑对住房的可负担性造成了进一步的不利影响。

A real concern is that there is no larger carve out for primary production land. It is conceivable that an unwilling farmer may be forced to sell part of their land to fund the tax liability when it comes due. A tax that forces taxpayers to sell their land, is not an efficient one.

更令人担忧的是，该政策对农业生产用地并没有给予更宽松的豁免规定。这意味着一些农场主可能被迫出售部分土地来纳税。这样的税收制度并不合理，因为它可能会迫使纳税人出售土地，这对纳税人来说无疑是一种困扰。

Perhaps the WGT is truly the Government wanting its share of Government-actioned increases in land value – on wind fall gains. But at what cost to businesses and Victorians given the current economic climate?

或许，实际上政府是希望通过征收WGT从而对通过政府行为而获得增值的土地获取部分增值份额。然而，在当前的经济环境下，这项举措是否值得？这对企业和维州的居民来说是个值得深入探讨的问题。

如果您有任何问题，请联系我们的税务和地产团队。