Tag: Property Law

承租零售店铺 – 租赁意向书

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。 Continue reading “承租零售店铺 – 租赁意向书”

承租零售店铺 – 租赁前篇

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。 Continue reading “承租零售店铺 – 租赁前篇”

New Foreign Resident Capital Gains Withholding Rules

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 changes 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”. Continue reading “New Foreign Resident Capital Gains Withholding Rules”

New Stamp Duty Raise for Foreign Purchasers in NSW

State treasurer Gladys Berejiklian has made an announcement to raise an additional 4% stamp duty surcharge from foreign investors for NSW residential property starting from 21 June 2016. An additional 0.75 land tax surcharge will also be raised from 2017.

It is said that the stamp duty surcharge and the land tax surcharge will raise more than $1 billion in revenue over four years. And would help to fund $1.8 billion in business tax cuts announced on Tuesday. Continue reading “New Stamp Duty Raise for Foreign Purchasers in NSW”

Foreign Owned Property CGT Withholding Tax

On 25 February 2016, new legislation has been passed on CGT proposing to introduce 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.

Continue reading “Foreign Owned Property CGT Withholding Tax”