Notes on the law,
written to be useful.

社会的内卷(Involution)似乎是中国社会当下被讨论最多的问题之一。原本的含义是"社会或文化模式在某一发展阶段达到一种确定的形式后，便停滞不前或无法转化为另一种高级模式的现象"。现在则更宽泛地指代在有限市场中投出大量劳动力以获得总产量增长的生产模式。具体表现在如"996"这类以拼命加班带来产量增长，而不对劳动生产率进行提高的增长模式。

在很多人印象里，澳大利亚应该是一个工作日朝九晚五，周末要么海滩晒太阳，要么街边喝咖啡的社会。与内卷似乎完全不搭边。但是在我们的从业过程中却发现在一些小企业，尤其是劳动密集型行业中，内卷似乎成了企业和员工生存下去的"唯一途径"，即通过压缩成本进行同质化竞争。

小企业要招人，但是又总觉得用工成本太高。有的应聘者想找工作，但又觉得税务太重。结果两者达成妥协，以低工资现金支付方式"各取所需"。不过这种看似"和谐"的雇佣模式，却是为日后的纠纷及合规风险埋下了伏笔，而承担这一风险的往往是企业主而非雇员。

案例：

John在某大学附近经营着一家餐厅，他认为在该区域及行业中，以现金形式支付员工工资是很普遍的现象。即使John很希望能以转账形式支付工资，很多前来应聘的求职者会要求以现金形式支付。John有时也觉得很为难，虽然也知道无论从税务合规上还是劳务关系上，转账支付比较保险。但是疫情期间，无论是后厨或是服务人员都很难招聘。如果不答应求职者这些要求又很难招到员工，生意也就无法继续经营。转念想来反正行业里很多生意都这么做，况且也是员工主动要求，也就答应了。在这个区域内，服务生工资的"行业标准"为$10.00-$12.00一小时。John所开出的工资为$15.00一小时。想来这样比行业标准已经高出一截，加之现金支付，员工应该会比较满意。不久，John如愿招到了一名服务生，并顺利入职。该服务生工作了三个月，就提出了辞职。这个行业里人员流动性高，而且双方并未有任何不愉快，所以John也不以为意。但是不久John收到了公平劳动委员会(Fair Work Commission)的电话，工作人员表示收到上述服务生投诉，说John未按照最低工资标准支付报酬，公平劳动委员会可能会对John的企业提起调查。John感到非常不解，甚至有些愤怒，明明双方已有事先约定，并且自己所支付报酬已高于"行业标准"，同时也按照员工自己要求支付现金，为何依然会受到投诉和调查。

1. 员工工资如何约定？

一般来说员工工资由劳资双方约定，但是不得低于公平劳动委员会规定的全国劳动标准(National Employment Standards)，一些行业也有着自己的工资及待遇最低标准，称为Modern Awards。无论是签订劳动合同还是口头约定，员工薪资及基本福利都不得低于规定的最低标准。

作为雇主首先需要判断您的生意属于哪一个行业。如果该行业有相应的Modern Awards，那么应遵循该Modern Awards，如果没有，则应遵循National Employment Standards。比如，像奶茶店这类客户会将食物带走的商铺，适用Fast Food Industry Award 2010，而对于餐馆，则适用Hospitality Industry (General) Award 2020。

劳资裁定协议会根据员工经验与技能的不同，对不同等级的员工规定有不同的最低工资标准。工资标准也会根据员工是全职雇员(Full-Time)，兼职雇员(Part-Time)还是临时雇员(casual)而定。一般来说临时雇员不享受带薪假期，其最低工资会比全职雇员要高。

在上文的案例中，John所付工资或许高于部分同行业其他企业，但仍然远低于Modern Award所规定的最低标准。

2. 如何支付工资？

虽然很多时候以何种方式支付工资是劳资双方事先商谈的结果，或者像上文中那样由员工提出。但是更多的合规责任与法律风险却是由雇主承担的。

首先要明确的是，虽然现金支付在很多情况下被视作是偷税漏税的代名词，但是只要雇主履行其各项法律义务，法律并不反对雇主以现金的形式支付工资。不过即使这样，对雇主而言，以现金形式支付工资仍然会有一定的风险和带来不必要的麻烦。我们认为其中最主要的问题来源于两方面。

• 保留凭证。在小生意中，雇主往往疏于保留凭证和记录。这样不仅会带来管理的混乱，同时也会为日后的劳资纠纷埋下伏笔。在缺乏有效记录的情况下，劳资双方很容易就支付金额及支付时间等问题产生矛盾。一旦陷入纠纷，雇主则面临举证困难的问题。我们建议，如果雇主选择以现金形式支付工资，务必要严格记录雇员的工作时间，最好在雇员一天的工作结束后及发放工资时，要求员工签字确认当天的工作时间及工资发放金额。相较来说，以银行转账形式支付工资则可以很容易地避免一些不必要的麻烦。
• 无论现金支付工资还是非现金支付，雇主都有义务为预扣个人所得税以及支付养老金。"雇员要求"或者"双方同意"不能作为免责的理由。虽然缴纳个人所得税看似是员工个人的责任，但是税务局要求雇主必须在支付工资时先预扣并代缴个人所得税(PAYG)。所以雇主不应也不能将预扣税责任转移给员工个人。如果税务局追查，雇主不能以税务已发放给员工为由进行免责。因此，我们建议，无论雇主以何种形式支付工资，一定要严格按照税务局的规定缴纳税款，以免日后不仅要补交，还会面临罚款。

虽然说最低工资标准和预扣税制度在澳洲以外的其他国家也都普遍实行，但是澳大利亚政府对这些制度的执行力度及在违规时的处罚力度，都意味着小企业的违规风险及成本大大增加。即使在实际执行中无法完全避免"上有政策，下有对策"的现象，却也客观上使"内卷"变为了一种相对低效的竞争方式。

拒绝内卷？

其实小企业内卷的根本还是同质化价格竞争带来的必然结果。小企业希望通过压低成本而获得与同业竞争的价格优势，而没有（或者无法）将专注于提升产品和服务的附加值。在压低成本的同时，也就无法对员工的业务能力进行良好的培训，同时又让自己承担了劳资纠纷及税务违规的风险，从而形成恶性循环。如果企业能将发展重点放在差异化经营以及提升服务和产品品质上，则或许可以冲破这个怪圈，而在合规合法的前提下提升服务及品牌的价值。

但不可否认，任何一个市场下都会存在"完全竞争"的行业，对于这些行业而言，区别经营是没有意义的，差别经营不会带来任何额外效益。最低工资标准确实会造成一部分市场错位（小企业需要支付高于员工技能价值的报酬，而由于市场也没有提供足够的岗位给低技术劳动力）。但是这可能只能看作是政府干预市场所带来的necessary evil。只有靠政府通过掌握执行力度和处罚轻重来进行调节。

本篇文章并无意对小企业的行为进行道德或者法律上的谴责（也并无意合理化这些行为），而旨在结合小企业用工过程中可能存在的法律风险及问题，来简单探讨打破这种内卷的可能性。

免责声明：本文不作为针对具体案件而提出的法律及商业建议。Bloomsbury Legal 及作者不对因依赖本文作出商业及法律决策造成的损失承担责任。如果您希望获得针对您个案的法律建议，欢迎联系我们或咨询其他专业人士。

近年来，悉尼的公寓质量问题受到了广泛关注。在2018年圣诞前夜，刚建成不久的Opal Tower内部混凝土支撑墙上发现裂缝，导致住户在当夜紧急撤离。此后也有多起类似事件爆出。

更加引起争议的则是这些事件所暴露出的建筑验收审批制度方面的漏洞。新州每一栋建筑在完工后和交付前，都需要获得专业验收人员(Certifier)所出具居住许可(Occupation Certificate)。这一验收手续本来是由政府派人员完成。从1998年开始，由于一系列的政府管制放松(Deregulation)，很多工程的验收工作都开始由具有专业资质的私营验收机构完成。

理论上，这些专业人员应该从中立第三方的角度对房产质量进行把关。但实际问题是，这些验收人员最终需要由开发商指派。这样就不可避免地造成了潜在的利益冲突。可想而知，如果验收人员对开发商"过于刁难"，那么就意味着未来将失去潜在的"客户"。

同时，由于大多数房地产开发项目是通过开发公司的特殊目的实体(SPV)进行，许多特殊目的实体在项目完工后即被关闭。从而导致了业主在成交后维权困难。如果最初业主将房产出售，后续买家对开发商和建筑商维权更是难上加难。

针对这些问题，新南威尔士州近期出台了两部法律，以进一步保护房产买家的权益。

1. 《设计以及建筑从业者法案》- Design and Building Practitioners Act 2020 (NSW)

该法案由2020年6月1日起开始实行。

法规规定：

• 建筑商、制造商与项目经理有注意义务(Duty of Care)，即有义务避免因为建筑缺陷为业主造成的损失；
• 即便不存在合同关系（比如房主不是从开发商处直接购得房产），业主也可以由于建筑漏水、建筑物外部包层等问题向建筑商或开发商索取赔偿。
• 建筑设计师、工程师等需要公开注册登记；
• 入住许可证发布前，建筑从业人员需要保证建筑工程符合澳大利亚建筑行业标准；
• 提供上述保证的建筑从业人员需要办理足额保险；
• 如果建筑从业人员被发现不遵守规则，可能面临罚款或者吊销牌照；
• 政府工作人员有权利对建筑工程进行调查，如发现问题，可以要求暂停施工。

换言之，该法案将建筑行业从业人员的责任，从合同方，拓展到了因其过错受到损害的非合同方，为房产后续业主的维权提供了方便。

2. 《住宅公寓建筑物（合规和执行权）法案》- Residential Apartment Buildings (Compliance and Enforcement Powers) Act 2020 (NSW)

该法案由2020年9月1日起开始实行。

法案规定：

• 开发商在申请居住许可前至少六个月，必须对Department of Customer Service("DCS")进行告知；
• DCS有权对建筑进行调查；
• 如果开发商不通知DCS或者项目可能存在隐患，DCS在有合理理由怀疑建筑存在严重瑕疵的，则可有权禁止开发商申请居住许可；
• DCS有权力发布命令要求建筑商或开发商等对不合规事项进行修整修；
• 建筑商的修理义务可长达入住许可证发布后的十年。

可以说以上两部法案将过去下放给私营验收机构的部分权利重新收回到政府手中，从而为购房者和房产拥有者提供了更好的保护。

如果您希望获得针对您个案的法律意见，欢迎联系我们。

免责声明：本文不作为针对具体案件而提出的法律及商业建议。Bloomsbury Legal 及作者不对因依赖本文作出商业及法律决策造成的损失承担责任。如果您希望获得针对您个案的法律建议，欢迎联系我们或咨询其他专业人士。

在中国国内疫情逐渐得到控制的同时，从2月底开始，澳大利亚的新冠病毒（即COVID-19）疫情正在逐渐恶化，每日确诊数量不断上升。虽然澳洲政府还未全面限制人们外出，但是大部分人都自觉的尽量减少外出，避免病毒的传播。部分办公楼也因为出现确诊病例而被迫关闭。

这不仅导致了众多餐饮零售线下商铺的困境，也迫使很多使用办公楼的企业不得不开始选择让员工在家办公。在此情况下商铺店主或者选择被迫停业，或者负债经营。但无论如何，疫情都对中小企业造成了严重影响和损失。

我们日前就接收到很多企业客户就疫情之下的租约履行的征询，希望了解是否存在其他的解决方案，或者是否可以免缴租金。

由于COVID-19病毒是一次史无前例的全球紧急事件，所以大多数现行的租约合同都没有明确的包含关于疫情下合同履行的条款。即使有的合同存在不可抗力因素条款，也不会明确包含疫情相关的条款。这就造成了无论从租客还是房东角度，都陷入了在合同执行上无据可依的困境。

从一般合同法的角度来说，如果发生了当事人不能预见的，也不能避免的情况，导致了双方签订合同时的主要目的无法实现，那么就造成了合同落空（Frustration）。在此情况下，双方将不再承担履行合同的义务。比如说，如果商铺由于火灾和自然灾害损毁，造成合同无法继续履行，那么合同自然也就落空了。

但是在目前COVID-19病毒的情况下，合同是否落空是一个存在争议的问题。如果是因为政府要求，造成商场和商铺强制关闭，那么租客可能可以认定租约由于外部因素无法继续履行。但是，如果政府未要求强制关闭，那么疫情对租约履行的影响将是间接的。首先，租约中一般不会对租客的利润进行任何保证，所以由于疫情对企业盈利的影响不能成为免租的理由。其次，如果由于租客自身担忧，而选择暂时停业将视作为租客的自发行为，也不能作为申请免租的理由。

那么是不是说租客就势必要独立承担损失呢，其实不然。虽然合同在租赁双方的关系中非常重要，但是迫使承租人承担停业期间的房租并不是租赁双方关系的最优解。固然，如果租客无法支付租金，房东可以强制执行合同，进行封店或起诉，乃至对承租人公司进行清算以及租约担保人个人申请破产。

但是目前疫情并非仅对一两家企业造成影响，而是绝大多数小企业。如果此时房东（尤其是商场）对所有租客进行封店或起诉程序，那么一来会产生巨大的诉讼成本，二则对其声誉会带来负面影响，第三，如果房东现在终止所有租客租约或造成小企业无法经营，那么势必造成日后空租，尤其是对于商场来说，其最不希望看到的就是商场大面积空租。所以在目前疫情的情况下，租赁双方的利益在一定程度上应该是统一的，而非冲突的。如果租赁双方可以达成协议，共同分担损失，那么从长期来说，是一种双赢的解决方案。也就是这种利益的统一，给予了租客与房东进行协商解决的余地。

据我们了解，部分商场的管理层已经在就疫情期间的租约履行进行磋商，与此同时小企业可以与房东进行积极的协商与配合。但是我们不建议租客方在未经与房东协商之前即拒付房租或履行合同。一方面这不利于建立友好的沟通渠道，另一方面房东，尤其是商场和大型写字楼，通常有更强的资金实力，从租客方面无法保证房东不会强硬执行合同。

总而言之，疫情之下，无论企业大小都会受到不同程度的影响。在此时合同方之间应该摒弃对抗思维，而转向合作以减少眼前及长期的损失。

免责声明：本文不作为针对具体案件而提出的法律及商业建议。Bloomsbury Legal 及作者不对因依赖本文作出商业及法律决策造成的损失承担责任。如果您希望获得针对您个案的法律建议，欢迎联系我们或咨询其他专业人士。

上一期，我们给大家讲解了关于零售店铺中租赁信息披露所需要注意的一些事项。这一期，我们来分享一下在租约中几个重要条款所需要注意的方面。

租金 (Rent)

租金是最大的一项开支，也是一份租约中最重要的条款之一。不同的租约中租金的计算方式可能有较大差别，在签订租约前租客需小心选择。

比较常见的租金收取方式为按照固定数额收取。比如，$50,000.00+GST一年。但需要注意的是，有的合同中店铺年租金是按照店铺的面积计算。在此情况下，合同往往规定出租人在起租后有权对店铺进行丈量，并按丈量实际尺寸调整租金数额。

另一种较为常见的租金收取方式为基本租金(base rent)加按营业额收取租金(turnover rent)。比如合同会规定，店铺每年租约为$50,000.00，但是如果店铺年营业额超过$500,000.00则按照营业额的一定比例支付额外租金。此类条款常见于商场内店铺的租约合同。如有此类条款，房东通常会要求承租人定期披露其营收情况，并保留对营业情况进行审计的权利。在此情况下，承租人需要对自己生意的成本及收入有较为清晰的了解和预期。由于法规并未规定怎样收集营业额数据，出租人通常参考现有的商业惯例同承租人约定怎样收集数据。承租人应询问出租人，选择哪一种销售记录方式，并清晰记录营业额，特别注意在线销售所取得营业额是不包括在营业额数据中的。

重点提示：承租人一定要按时支付租金，即便出租人有违约行为，在纠纷未能解决前，务必按时足额支付租金。如果不能支付，出租人依据租约可能会阻止承租人进入店铺，或在不予警告或通知的情况下终止租约，那么出租人会面临更大的风险。

租期 (Lease Terms)

租期是租用店铺的时间，租约中必须包括租期，并且有可能还要包括续租或延长租约的选择权。2017年7月1日之前，根据《零售租约法 1994》的规定，最短的租约期限为5年，如果需要更短租期，则需要发给出租人一份 "Section 16 Certificate"。2017年7月1日之后，法律取消了租期的限制及出具 "Section 16 Certificate" 的要求。值得注意的是，并不是租约越短，承租人承担的出租风险越低。事实上，一份条款公平且租期较长的租约，对租赁双方来说都是一份宝贵的资产。不但出租人可以因此获得稳定的房产投资收益，而且有助于承租人有足够的时间收回投资并开展长期的经营活动。如果承租人因特殊原因需要签订一个短期的租约时，可以要求与出租人签署有一个或多个延期权（Option）的短期租约，以确保租约有足够的灵活性。这样既可以在生意稳定发展时选择续约，又可以在生意较为冷淡时选择退出，并控制风险。

店铺用途 (Permitted Use)

签订租约前，承租人必须要检查店铺是否可用于预计经营的生意。其中有可能涉及到多个管理机构和部门的限制：

1. 出租人 – 房东通常对商铺的用途会有所限制，不仅出于个人偏好，也会由于一些用途所带来的额外风险及经济负担。比如，纹身店通常会被要求支付更高的保险。
2. 市政部门 – 市政部门有可能对某些类型的生意存在限制，包括生意类型，经营时间，装修标准等。通常房东对此类限制并不熟悉，并且租约中通常也存在相应的免责条款。承租人需要自行向审批部门咨询，以确保店铺可以以承租人希望的形式进行经营。
3. 物业管理 – 如果所租店铺位于一座分契产权房（Strata building）内，则承租人还应考虑大楼物业管理对用途是否存在限制。

店铺用途方面，承租人一定要仔细考虑自己对生意的规划，确保租约和出租人信息公开声明中描述了该店铺的许可用途，确保其描述的宽泛性。店铺用途的宽泛描述有利于生意的扩展以及生意的出售。

店铺开支 (Outgoings)

租约中通常会规定承租人需要承担哪些商铺开支，其中可能包含的事项有，土地税，物业费，市政费，保险，公摊区域电费，水费等等。

不同租约中对承租人应付的开支比例不尽相同。常见的情况是承租人需支付100%的商铺支出，换言之出租人将房产费用全部转嫁给承租人。但是该比例有时也可以进行谈判和修改，比如修改为50%，30%甚至免除Outgoing。也有的租约中出租人仅要求承租人承担每年支出的增长部分。具体情况需要视承租双方的议价能力而定。

开支的支付方式有可能是在房东实际发生该费用当月进行支付。也有可能是在起租时进行预估，并分摊到每个月进行等额支付，并且在年终进行多退少补。

《零售租约法 1994》规定，开支必须是直接合理地与出租店铺相关并且必须与店铺所在的建筑物或购物中心的营业、维护和修理有关。正如上一期中我们所列出的信息披露的注意事项，出租人必须尽可能准确地在披露声明中列出开支，对于未列明或存在较大偏差的款项，承租人有权拒绝支付。依据《零售租约法 1994》第s12A(4)条，承租人有权向出租人追讨任何承租人不需要支付的款项。开支是租赁店铺过程中承租人的一项重要支出，在签订租约前承租人需要对这些费用的来源予以确认。

承租人在租赁店铺时需要将该部分费用纳入成本考量之中，并考虑未来可能的费用增长。

免责声明：本文不作为针对具体案件而提出的法律及商业建议。Bloomsbury Legal 及作者不对因依赖本文作出商业及法律决策造成的损失承担责任。如果您希望获得针对您个案的法律建议，欢迎联系我们或咨询其他专业人士。

我所近期成功为客户完成了一例商标注册案件。在注册过程中，IP Australia以客户商标与一已注册商标类似为由，出具Adverse Examination Report拒绝通过申请。而我所通过从标识本身的外观形态、涉案商标的名称用字、商标的实际使用情况、英文语义及公众认知角度全方位综合答辩，通过一系列判例支持，最终成功说服IP Australia认定代理商标与已注册商标并非类似商标，并通过商标查验。

本案中的重点在于，已注册商标使用了描述其产品性质的英文单词作为其商标名。这种做法对注册方来说是一把双刃剑。虽然便于客户记忆，但是却牺牲了商标的排他性。在此类案件中，为了避免单个公司或个人对某个单词形成垄断，其他商标有可能通过使用该英文单词的变体来达到区分商标的目的。所以使用此类单词作为商标时，申请人需要尤其注意，权衡其中利弊。初始的便利很有可能带来未来维权的巨大开销。

同样，在注册商标之前，申请人最好获得专业建议，并进行恰当的尽职调查，以确保商标没有与其他已注册商标冲突的风险。

免责声明：本文不作为针对具体案件而提出的法律及商业建议。Bloomsbury Legal 及作者不对因依赖本文作出商业及法律决策造成的损失承担责任。如果您希望获得针对您个案的法律建议，欢迎联系我们或咨询其他专业人士。

在澳大利亚，不同州之间对于承租零售店铺有不同的法规，但相同的是，所有州都规定了，在租赁前，出租人必须提供信息披露(disclosure statement)。并且信息披露必须包含对租约中重要条款的概述，例如租金、何时做出租金调整、租金调整的比例、支出费用等。

在新南威尔士州，出租人必须在签订租约前至少7日提供承租人书面形式的信息披露。如果出租人需要对信息披露进行修改，可以通过书面同意或者NCAT (NSW Civil and Administrative Tribunal)。值得一提的是，这一修改可以发生在签订租约前，也可以发生在签订租约后 (Section 11(6), Section72AB)。这样的规定大大节省了双方的时间以及经济成本，可以避免因做出此类修改而使出租人必须重新出具一份新的信息披露。

如果出租人未提供信息披露、或者信息披露不完整、或者其中存在实质性错误或者误导信息，那么对于承租人来说，承租人可以在签订合同后6个月内书面提出终止租约，并有权利获得相应赔偿，包括对商铺的装潢，并且根据Retail Leases Act 1994，出租人将面临高达$5,500.00的罚金。

对于未经出租人披露的支出，例如装修和仪器，承租人不承担此部分义务(Section 12)。如果出租人在信息披露中对于一般支出的估价低于实际所发生的支出金额，并且对于这个估价没有一个合理理由，那么承租人只需支付其预估价格。并且，对于已经多支付的部分，承租人有权利要求出租人进行退还。

但是如果出租人已经尽了披露义务，并且如果错误未发生的话，承租人原本应处于一个实质有利的位置，那么承租人则不能终止租约。

在续租时，出租人提供的书面形式的信息披露更新(Disclosure update)，将和之前的信息披露一起，作为续租时的信息披露。

在收到出租人的信息披露后7天内，承租人必须向出租人书面提供信息披露，表明自己已知出租人所提供的信息披露的内容。

在转让租约时，转让人（现承租人）必须在转让租约前7日，向受让人（未来承租人）提供已更新的信息披露，包括来自出租人的信息披露，以及任何对于这些信息的更新以及修改，并且这一份更新的信息披露，需要同时向出租人提供。为了满足承租人向被转让人提供更新的信息披露这一条件，出租人必须在承租人提出后14天内提供一份更新的信息披露。如果出租人未能提供，承租人根据自己所知信息来提供一份更新后的信息披露，那么转让人和受让人可以以出租人的信息披露为基础，签署一份披露确认函。如果转让人履行了以上义务，那么其在转让租约后将不再需要对租约中的义务负责，否则在未来出租人将有可能就受让人的违约向转让人提出索赔。

虽然信息披露看似是零售商铺租约中相对程序性的步骤，但是如果出租人所提供信息有误或者程序有误，那么有可能导致所签租约无效，并进而引发纠纷。出租人需要谨慎对待。

免责声明：本文不作为针对具体案件而提出的法律及商业建议。Bloomsbury Legal 及作者不对因依赖本文作出商业及法律决策造成的损失承担责任。如果您希望获得针对您个案的法律建议，欢迎联系我们或咨询其他专业人士。

最新2019澳洲联邦预算通告了新的移民政策，政府对于促进偏远地区发展，平衡地区发展差异的决心愈加明显。

首先，技术类签证对于偏远地区的定义，将从2019年11月起，扩大至全澳除悉尼、墨尔本、布里斯班、黄金海岸、珀斯都市圈以外的其他地区。这对于选择阿德莱德、堪培拉、塔斯马尼亚地区的海外人士，是一个重大利好消息。其次，为了向偏远地区政府和社区提供更加稳定的移民引入人数，帮助各个地区平衡发展，新的偏远地区签证RSMS187以及489签证将在2019年11月引入，配额数共占23,000。这两个签证类别的开放，一方面可以平衡主要城市的就业压力，对于偏远地区来说，不但可以引入新的劳动资源，还会促进了这些地区的房产交易市场发展。另外，对于选择了偏远地区的学生来说，政府未来四年将投入9370万澳元预算作为Destination Australia Program给偏远地区求学发展的本地以及国际学生提供奖学金，同时偏远地区毕业生可申请的485工作签证将延长至三年。这也充分体现了政府促进偏远地区发展的决心。

同时我们也可以从配额上感受到政府对于移民政策的收紧与倾斜，2019/2020财政年度的总体移民配额降低至160,000。整体技术类签证减少了2417。技术移民的配额从2017-18年度的39,137直降至18,652，雇主担保的配额减少至30,000，州政府担保调整为24,968。

免责声明：本文不作为针对具体案件而提出的法律及商业建议。Bloomsbury Legal 及作者不对因依赖本文作出商业及法律决策造成的损失承担责任。如果您希望获得针对您个案的法律建议，欢迎联系我们或咨询其他专业人士。

上一期，我们给大家讲解了关于零售店铺租赁前期需要注意的一些事项。这一期，我们来分享一下在承租人查验店铺后，所签署的租赁意向书的法律效力问题。

在承租人在查验店铺后，租赁中介通常会出具一份意向书让租赁双方签订来表明双方的签约意向。这份意向书通常会有以下名称出现："heads of agreement"，"proposed lease terms"，"letters of understanding"，"memorandam of understanding"，"term sheets"和"heads of terms"等。本文把这些文件统称为 "租赁意向书"。租赁意向书通常是对租赁双方在协商阶段已达成一致的重要条款进行记录，包括租约双方、位置、租金及其增长、租期、店铺用途和特别约定等。

我们一般建议承租人不要签署此类文件。如果租赁中介坚持要求签署，请承租人务必在签署前获得法律建议。我们尽量避免将租赁意向书称为"合同"或"协议"，因为此类意向书的法律效力会根据其具体表述和形式的不同而改变。当双方对其法律效力理解不一致时则会产生纠纷。

租赁意向书的部分条款与租约是否绑定，取决于意向书的文字表述以及其所体现的合同意向。一个最直观的例子是，意向书中明确表示 "the term of this heads of agreement is binding on the parties"，即本意向书中条款对双方形成法律效力。虽然文字表述明显，但是由于该条款经常处于文件的末尾，所以经常容易被忽略。比如，有的租约意向书中关于租金的定义可能会被表述为"$1,000.00/sqm/p.a., 100sqm subject to survey"，意思是一百平米商铺，每平米一年一千元，但是以实际丈量为准。

很多承租人即假定该商铺年租金为$100,000.00。但是得到最后租约时却被告知租金高于$100,000.00，因为商铺丈量结果大于100平米。此时如果之前签署的意向书为binding，则承租人必须接受测量结果及更高的租金，而如果意向书不形成法律效力，则承租人尚可退出。当然，判定一份意向书是否产生合同效力的因素还有其它很多，所以在签订任何类似文件前承租人需要非常慎重。

对于商业合同，法律上的重要假设即如果双方有意向(intention)建立一个具有法律效力的合同，则这个合同需要有明确的条款和对价的支付。

如果双方不希望受到租赁意向书任何特定部分的约束，则应明确指明哪些条款不具有法律效力。此外，双方可在租赁意向书中声明，某一特定条款"有条件于正式租约的签订"。然而，请注意，即便使用了这种表述，租赁意向书仍可能具有法律效力。

如果签署租赁意向书的目的不是为了使任何条款具有法律效力，则双方可以选择不签署该意向书。避免租赁意向书造成的误解，以及引发纠纷并对双方造成损失。

提示：出租人在签订任何文件前，请咨询您的律师，律师会帮助您审阅文件并提供法律建议。在获得专业建议后，您才能更好地保障自己的权益，避免签约风险。

免责声明：本文不作为针对具体案件而提出的法律及商业建议。Bloomsbury Legal 及作者不对因依赖本文作出商业及法律决策造成的损失承担责任。如果您希望获得针对您个案的法律建议，欢迎联系我们或咨询其他专业人士。

随着悉尼零售店铺的发展，其中的因租赁时合同细节而导致的问题也日益增多。我们经常向客户强调，一份店铺租约可能会影响一个生意三年，五年，甚至十年，而且大多数租约的风险规避工作是在租约签订前完成的。租约一旦签订，双方就必须严格按照约定的条款履行其各自的权利、义务。所以，承租人在签订租约前，如果能够全面了解店铺本身以及租约的信息，并对合同的条款与出租人进行充分协商，不但能够将承租人在租约中可能遇到的潜在问题充分挖掘，有效规避承租风险，同时也有助于租赁双方在协商租约条款时有的放矢，明晰权责。

查验店铺状况以及配套设施

承租人在决定租赁店铺前，需要对店铺进行仔细查验。建议聘请专业查验公司进行查验并出具查验报告，并对起租前店铺状况进行拍照及视频留证。

虽然绝大多数承租人在租赁店铺前都会查验店铺，但往往将查验重点放在房产面积、有无损坏等明显问题上，而忽略了其他隐性的问题：诸如配套设施是否符合营业要求、店铺内的管道、设备是否运转正常等。在以往一些案例中，我们遇到过这样的情况，例如有些看似正常的设施，实则是先前的承租人未经许可进行的改建。如果承租人起租后方发现问题，则会影响装修工期及开业。因此，承租人如果发现租赁店铺存在不合规之处，需要及时向出租人提出，承租人可以要求出租人在起租前整修，或者在合同中明确规定出租人需要对所发现问题负责。

明确店铺用途

在签订书面协议前，承租人务必确认该店铺是否可被用于预期的用途，比如餐饮（包括是否可以售酒）、肉铺（店铺是否可以安装用作开设肉铺所必须的机器）、美容或美发沙龙（是否可以进行其他相关服务）等。店铺所在地的市政部门对该店铺的用途会有严格限定。如果承租人所租店铺的用途与政府允许从事的商业活动不符，则承租人将会面临不同程度的经济损失。租约合同中，房东通常会明确对商铺的用途提出免责，如果承租人无法将店铺用作预期的用途，则依旧需要履行合同义务。

了解所需审批

一个店铺的开业通常需要获得一个或多个机构的批准。新南威尔士州每个市政部门对本辖区内从事商业活动以及房产开发活动的要求千差万别并且会对一些政策进行更新。因此建议承租人在选好店铺后但在签订协议前，到店铺所在市政部门对该店铺的营业许可范围进行咨询以及获得该物业的相关信息。如果店铺处于居民楼中，则同样需要获得物业（Strata）对于装修及用途的批准。如果从事特种行业（如纹身，性服务），则需要了解所需的保险要求。

免责声明：本文不作为针对具体案件而提出的法律及商业建议。Bloomsbury Legal 及作者不对因依赖本文作出商业及法律决策造成的损失承担责任。如果您希望获得针对您个案的法律建议，欢迎联系我们或咨询其他专业人士。

From 1 July 2017, new rules for Foreign Resident Capital Gains Withholding ("FRCGW") will apply to vendors selling of an Australian property (including both real property and other properties). This article will only discuss how the regime applies to the real property transactions.

There are two main changes from the 2016-17 policy:

1. the threshold is reduced from $2,000,000.00 to $750,000; and
2. the FRCGW withholding tax rate will be increased from 10% to 12.5%.

The change is a part of the Federal budget plan to impose "stronger rules for foreign investors owning Australian housing".

When is the purchaser required to withhold?

Technically, the purchaser is required to withhold where the value of the property purchased is above $750,000.00 and the purchaser knew or has reasonable grounds to believe that the vendor is a foreign person, unless the vendor produces a Clearance Certificate.

However, practically, in an arm's length transaction where the parties do not know each other, the purchaser should always ask the vendor if they are to provide a Clearance Certificate before settlement. If the vendor is not to provide the Clearance Certificate, the purchaser should simply withhold 12.5% on settlement.

What does the purchaser need to do?

Where a Clearance Certificate is not received from the vendor, the purchaser must lodge a payment notification to the ATO at least five days before the settlement. The payment notification should accurately indicate the withholding rate when there is a variation notice.

If there are multiple purchasers, each purchaser must notify the ATO with their percentage of property ownership, separately. If a purchaser fails to provide the percentage of property ownership, the ATO will assume that the purchasers have an equal share of property ownership.

Once the Notification Form is processed, a payment reference number (PRN) will be issued and payment could be made via EFT or cheque with the PRN number.

The payment must be made "on or before" the day the purchaser becomes owner, that is, on or before the settlement date. Once payment is processed, a payment confirmation letter will be sent to both vendor and purchaser. The vendor could later submit this with the tax return for a refund.

What does this mean for the vendor?

Under the new rules, an Australian resident vendor who sells an Australian real property with a contract price of $750,000 or above should apply for a clearance certificate from the ATO to ensure amounts are not withheld from his or her sale proceeds. Otherwise, the vendor has to be treated as a foreign resident seller and 12.5% of the contract price withheld. A foreign resident may apply to vary the withholding rate from the ATO. When any amount is withheld, the vendor would have to wait until lodgment of their next income tax return to recover the withheld amount.

Where there are multiple vendors selling the property, it is the total market value of the property that determines whether withholding is required by the purchaser. The amount of withholding will be in proportion to each vendor's interest in the property, with the total withholding equal to 12.5% of the property's sale price.

What does the vendor need to do?

1. Work out the residency status for tax purposes. The term "foreign resident" is defined in subsection 995-1 of the ITAA, which is not the same as for the Foreign Investment Review or for immigration purposes.
2. A vendor may obtain a clearance certificate. If the vendor qualifies as an Australian resident, he or she may be entitled to obtain a clearance certificate from the ATO. Where there are multiple vendors, all parties on the certificate of title will need to provide a clearance certificate when the total market value of the property has reached the threshold.
3. A vendor may apply for a variation. If the vendor is not entitled to obtain a clearance certificate, he or she may apply to vary the withholding rate by lodging a variation application with the ATO. The withholding rate could be reduced from 12.5% to nil, depending on the facts and circumstances of the particular transaction.
4. Time for applying. Any vendor may apply for a clearance certificate at any time they are considering the sale of the property. The ATO suggests applying at least 14 days before it is required. A clearance certificate is valid for 12 months from the date of issue.
5. How to lodge. The ATO requires the application to be completed online. Vendors may either complete and lodge the form themselves, or have it completed and lodged on their behalf by a third party such as a solicitor or accountant.
6. The vendor's action after a withholding. When a withholding arises, the vendor will not receive the total amount of the sale price, but may be eligible for a refund of the whole or part of the withheld amount after completing his or her income tax return lodgment.

This article is written by Jin Wang; edited by Luming Wang.

This article is general information only and is not legal or commercial advice for any specific matter. Bloomsbury Legal and the author accept no liability for loss arising from reliance on it. For advice on your particular circumstances, please contact us.

In this post we will talk about the new Unfair Contract Regime (Regime), which came into effect in November 2016 in accordance with the Treasury Legislation Amendment (Small Business and Unfair Contract Terms) Act 2015. The purpose of the Regime was to protect small businesses from being exploited by their mega counterparty, a protection which previously was only afforded to individual consumers.

Unfair Contract Void

Under the new regime, a consumer contract or small business contract (including a contract for financial services) is void if:

• The term is unfair; and
• The contract is a standard form contract.

What is a small business contract?

A contract is a small business contract if:

• The contract is for a supply of goods or services, or a sale or grant of an interest in land; and
• At the time the contract is entered into, at least one party to the contract is a business that employs fewer than 20 persons; and
• Either of the following applies: the upfront price payable under the contract does not exceed $300,000; or the contract has a duration of more than 12 months and the upfront price payable under the contract does not exceed $1,000,000.00.

How does it work?

We believe the best way to check whether a contract is unfair and void is to read the wording backwards, starting from determining the nature of the business. Here is a step-by-step walk-through.

Step 1 – Is one of the parties a small business? A small business, according to the Regime, is a business that employs fewer than 20 persons. It seems a fairly arbitrary standard.

Step 2 – What is supplied? The Regime applies to a supply of goods or services, a sale or grant of an interest in land, and financial services. It is a very broad definition — for a small business, that's really everything they will ever need. However, there are a few exemptions, such as company and superfund constitutions, managed investment schemes, most insurance contracts, and contracts concerning marine salvage and carriage of goods by ship.

Step 3 – How much money is paid? Where contract duration is less than 12 months, the upfront payment cannot exceed $300,000.00. Where the contract lasts more than 12 months, the upfront payment cannot exceed $1,000,000.00. This potentially covers deposits paid for inventory supplies, motor vehicles, acquisition of land or instalment payments.

Step 4 – Is the contract a standard form contract? This will cover pre-printed contracts where the customer/small business is not given a chance to negotiate. The court will look at a number of factors to determine whether a contract is a standard form contract, including: whether a party has much stronger bargaining power; whether the contract was prepared before the transaction; whether the parties had a right and opportunity to negotiate the terms; and whether the contract was customised for the transaction.

Step 5 – When was the contract entered into? The Regime only applies to: contracts entered into on or after 12 November 2016; contracts renewed on or after 12 November 2016; or contracts varied on or after 12 November 2016 (in which case the Regime only applies to the varied part).

Step 6 – Are the contract terms unfair? Only after the above questions are answered can we ask the ultimate question: are the terms unfair? Failing any of the above criteria will render the Regime non-applicable. There are three criteria provided under the Australian Consumer Law and the ASIC Act: where the term would cause a significant imbalance in the parties' rights and obligations; where it is not reasonably necessary to protect the legitimate interests of the party advantaged by it; and where it would cause detriment to a party if it were applied or relied on.

What is unfair must be determined case by case, but some typical examples are terms that enable one party (but not another) to avoid or limit their obligations; to terminate the contract; to penalise the other party for breaching or terminating; or to vary the terms of the contract.

How would it benefit small businesses?

The objective of the Regime is to extend the protection previously afforded to individual customers to small businesses, addressing the unbalanced bargaining power between small businesses and their megacorporation counterparties — after all, being a "company" does not automatically bring more power in a transaction. Small businesses will certainly benefit where there is in fact an unfair contract in template form which they can only take or leave. It also acts as a Sword of Damocles over major corporations, reminding them to play fair when dealing with small businesses or face the risk of a void contract.

But would it really work?

By reading the text of the Regime, a few questions come immediately to mind. The most obvious is the definition of a small business. Is head count of employees the only (or most important) factor? What makes "20" so magical (the UK Law Commission recommended 9 employees as the dividing line)? If a company with 20 employees transacts with one with 19, would it be so unfair for the larger one to adopt a standard form contract? Adopting the same line of argument, why is only a transaction with less than $300,000.00 (or $1,000,000.00 for contracts over 12 months) caught, and a transaction with $300,001.00 upfront excluded? The concept of "fair" or "unfair", like "justice", is relative and context-dependent. It can be imagined that after the Regime kicks in, we will see a lot of people arguing about their number of employees in the courtroom.

This article is general information only and is not legal or commercial advice for any specific matter. Bloomsbury Legal and the author accept no liability for loss arising from reliance on it. For advice on your particular circumstances, please contact us.

In accordance with the 2016 NSW Budget, from 1 January 2017 the Land Tax Surcharge formally became applicable to NSW residential land owned by foreign residents. The surcharge is payable in addition to the land tax paid by the land owners.

What you need to know:

• Tax rate: 0.75%
• Base: Value of land owned as at 31 December of each year.
• Tax-free threshold: The $549,000.00 land tax free threshold is not applicable to the Land Tax Surcharge. In other words, the surcharge is applicable to every dollar of the land value.
• Who is a foreign person: Permanent residents who have not lived in Australia for 200 days in the past 12 months; New Zealand citizens who do not hold a special category visa; a company with at least 20% foreign ownership; a trustee of a trust who is not an ordinary resident (if an individual) or has a substantial foreign interest (over 20 percent); foreign beneficiaries of a fixed trust; and a trustee of a special trust whose beneficiaries are foreign persons.
• Principal place of residence exemption: The land tax exemption will continue to apply; however, the Land Tax Surcharge will not be exempted.
• Jointly owned property: The Land Tax Surcharge will be applicable to the proportion owned by the foreign owner.

If you have paid land tax in the past, please log in to the Office of State Revenue client portal to update your resident status. If you have not previously paid land tax, please call the OSR on 1300 139 816 to arrange your login details over the phone so that you can update your foreign status and residential land details.

This article is general information only and is not legal or commercial advice for any specific matter. Bloomsbury Legal and the author accept no liability for loss arising from reliance on it. For advice on your particular circumstances, please contact us.

From 1 October 2016, new amendments were made to the GST Act to exclude some of the services provided in a business-to-business (B2B) context from GST liabilities. In order to be exempted, the services provided will have to:

1. Be supplied to a "non-resident"; and
2. Who is not in the indirect tax zone when the supply is made; and
3. The supply is neither a supply of work physically performed on goods situated in Australia nor "directly connected with" real property in Australia; or
4. The non-resident acquires the services in carrying on the non-resident's enterprise, but is not registered or required to be registered for GST.

The services provided will cease to be GST-free if it is a supply under an agreement entered into, directly or indirectly, with a non-resident; the supply is provided, or the agreement requires it to be provided, to another entity in Australia; and (for a supply other than an input taxed supply) none of the carve-outs for Australian-based business recipients applies.

To put it simply, services provided to a foreign entity, or even its Australian subsidiary — including most legal services — would be GST-free supplies. We say "most" legal services because the amendments come with provisos: the work must not be "directly connected with" real property in Australia.

According to GST Ruling 2003/7 at paragraph 25, "legal services in acting for a purchaser or vendor in the conveyance of land are directly connected with that real property". So, unfortunately, many conveyancing services or property development related legal services are not GST-free. This could create extra costs for purely non-resident business clients, but for a local subsidiary registered for GST it would only be a matter of cash flow that can be addressed.

However, if at the time of the provision of legal services the identity of the real property cannot be ascertained, the services are not regarded as "directly connected with the real property" — for example, where the advice is generic in nature, or where establishing a trust that will subsequently hold real property. Where the winding up of a company involves real property, those legal services in relation to the real property will not be GST-free.

These amendments form an interesting contrast with the so-called "Netflix Tax", which came into force on 1 July 2017. The Netflix Tax expands the GST base to foreign entities that provide intangible digital products and services to Australian consumers — e-books, streaming services, movies, music and, of course, Netflix. The official reason was to create a level playing field for Australian local content creators so that they do not lose out to overseas competitors because of the tax difference.

In summary, the reform seeks to encourage service exports of Australian businesses while taxing overseas businesses importing services into Australia. For businesses, good news; for consumers, probably not.

This article is general information only and is not legal or commercial advice for any specific matter. Bloomsbury Legal and the author accept no liability for loss arising from reliance on it. For advice on your particular circumstances, please contact us.

Verification of Identity Rules

With the increasing popularity of e-Conveyancing, the safety of transactions has become a top priority — ensuring that clients' title and funds are not compromised while still enjoying the conveniences.

From 1 August 2016, all law firms and solicitors participating in e-Conveyancing need to verify their client's identity according to the procedure set out in the Participation Rules of e-Conveyancing. However, if you think the requirement only applies to e-Conveyancing, you might be at risk of not carrying out your Verification of Identity ("VOI") obligations. The new section 12E of the Real Property Act 1900 enabled the Registrar General to make VOI rules for paper conveyancing transactions, which have now become the Conveyancing Rules – Version 1. We believe that, soon enough, it will become standard practice for all clients that solicitors deal with.

So, what steps need to be taken, and what options do clients have?

Conveyancing Rule 4.1.2 requires reasonable steps to be taken to either apply the VOI Standard, or verify identity in some other way that constitutes reasonable steps — and to ensure that the client is a legal person and has the right to enter into the transaction. The rules apply to each client or each of the client's agents, and to the persons to whom the certificates of title are provided. Further steps need to be taken if the representatives have reason to know, or ought reasonably to know, that the person's identity is not genuine.

It is also important to know that VOI is not valid forever once it is done. A VOI is valid for a period of two (2) years, and practitioners need to retain the records for seven (7) years as evidence of the VOI.

Options

Practitioners can always carry the responsibility themselves by conducting a face-to-face interview with the client; verifying the documents set out in Schedule 8 of the Participation Rules; and taking any other steps that constitute reasonable steps. However, this method can be onerous and impractical for some practitioners, especially if the client is based in a distant area or is immobile. The alternatives are:

1. Register with Australia Post for Verification of Identity. The client may attend their closest post office to have their identity verified, and Australia Post will send an electronic proof of identity.
2. Register with one of the VOI agents. LEAP is now bundled with IDfy (by InfoTrack). Other options are ZipID and IDSecure. The advantage is that these agents can be sent to the client anywhere in New South Wales, although they charge a fee.
3. For overseas clients, the only method currently available is through an Australian Embassy or Consulate.

While these methods cost some fees, they reduce the onus on the practitioner and can be more convenient for clients. Practitioners should register with at least one of the agents, even just as a backup option.

This article is general information only and is not legal or commercial advice for any specific matter. Bloomsbury Legal and the author accept no liability for loss arising from reliance on it. For advice on your particular circumstances, please contact us.

State Treasurer Gladys Berejiklian announced an additional 4% stamp duty surcharge on foreign investors for NSW residential property, starting from 21 June 2016. An additional 0.75% land tax surcharge would also be raised from 2017.

It was said that the stamp duty surcharge and the land tax surcharge would raise more than $1 billion in revenue over four years, and would help to fund $1.8 billion in business tax cuts announced on the Tuesday. Mrs Berejiklian said she believed overseas investors would not be deterred by the changes, noting that "we also know that most foreign investors are likely to absorb this cost and proceed with their transaction regardless." The 2016 State Budget was announced on 21 June 2016.

Our view

Some might find support in the Victorian stamp duty raise in July 2015 (and again to 7% this year) and argue that the raise did not cause foreign investment to drop. However, it should be remembered that NSW has a very different stamp duty scheme from Melbourne, especially in relation to off-the-plan residential property. While the Victorian government raised the stamp duty surcharge, the stamp duty concession scheme then in place was still open to foreign purchasers.

In Victoria, the dutiable value of an off-the-plan property is calculated as the purchase price less the costs of construction after the contract date. Say a property is $400,000.00 and costs $300,000.00 to build — then the dutiable value is only $100,000.00. If the property was purchased early enough, the resulting stamp duty is sometimes only a few thousand dollars. Even a 7% surcharge would not make much difference to foreign investors.

However, New South Wales had closed off its stamp duty concession scheme to foreign purchasers since 2014. A median price house of $995,804.00 in Sydney was at the time liable for around $41,917.72 stamp duty. A 4% surcharge would mean an extra roughly $40,000.00 on top of the existing stamp duty. The stamp duty payable is in no way comparable to the Victorian scheme, which left some leeway for foreign purchasers.

As of the date of this article, the 2016 State Budget has been announced. In addition to the 4% surcharge, foreign purchasers will no longer be eligible for the 12-month deferral of payment, and there will be no land tax threshold to exempt land below a specified value. Foreign owners will no longer enjoy any stamp duty concessions and will be subject to a harsher duties and tax regime. The impact of the new stamp duty surcharge and land tax scheme is yet to be seen, but it is our belief that the policy runs the risk of further depressing an already stabilising property market.

This article is general information only and is not legal or commercial advice for any specific matter. Bloomsbury Legal and the author accept no liability for loss arising from reliance on it. For advice on your particular circumstances, please contact us.

If you intend to buy, sell or lease a property with a swimming pool after 29 April 2016, there are some new rules to be aware of.

1. Sellers or landlords will require a valid swimming pool compliance certificate (valid for three years) or an occupation certificate (with a registration certificate);
2. For sellers, if the certificate above cannot be obtained, they will be able to shift the responsibility to the purchaser by issuing a certificate of non-compliance (valid for one year) with their Contract for the Sale of Land;
3. The purchasers then need to rectify the non-compliance issues within 30 days; and
4. Strata plan or off-the-plan properties are not required to meet the above requirements. In other words, the new rules mainly target houses with swimming pools attached.

A vendor who intends to sell a property with a non-complying swimming pool within one year is advised to apply for a certificate of non-compliance.

This article is general information only and is not legal or commercial advice for any specific matter. Bloomsbury Legal and the author accept no liability for loss arising from reliance on it. For advice on your particular circumstances, please contact us.

On 25 February 2016, new legislation was passed on CGT introducing a new withholding tax regime targeting foreign property owners, commencing 1 July 2016. The new regime requires the purchaser to pay a 10% non-final withholding tax to the ATO directly if the vendor is a foreign resident, unless the transaction is an excluded transaction.

Under the new regime, the purchaser is put under an obligation to pay attention to the residency status of the vendor. Although purchasers are not required to make active enquiries, they will need to make suitable CGT arrangements if:

1. They know that the vendor is a foreign resident;
2. They reasonably believe that the vendor is a foreign resident; or
3. They do not believe the vendor is a foreign resident, but the vendor has an address outside Australia, or any money is directed to be paid overseas.

The following transactions are the main exclusions from the new regime:

1. If the vendor gives a residency or interest declaration;
2. If a clearance certificate is issued by the Commissioner;
3. If the property has a market value less than $2 million;
4. If the transaction is on an approved stock exchange; and
5. If the transaction is conducted using a crossing system.

It is suggested that purchasers of property over $2 million should always enquire and require the vendor to provide a residency declaration in order to avoid non-compliance.

This article is general information only and is not legal or commercial advice for any specific matter. Bloomsbury Legal and the author accept no liability for loss arising from reliance on it. For advice on your particular circumstances, please contact us.