就关于房产买家对部分房产需直接向税局缴纳商品服务税GST的法例通过后，税务委员会对如何管理并遵循该新规发布了法律伴随裁决草案。
大致而言，从2018年七月一号起，购买新居住物业或新拆分居住物业的购买者（而非卖方），需要直接向ATO 税局缴纳GST。
该法规确认当在房产交付缴款并成为应税用品时（taxable supply）的当天或之前一天，购买者必须把GST缴纳给ATO。ATO同时也确认了，支付房产定金时不需上缴GST。
居住物业和潜在居住物业用地的卖家在提供应税用品时（即提供售卖该房产时）必须向买家提供书面通知，告知说明此出售物业买家是否应缴纳GST给税局。
通常来说GST应缴款项是合同价的1/11。如果该房产买卖使用margin scheme的话，GST为合同价的7%。如果交易双方是关联人士，GST应缴款项为房产不含GST市场价的10%。
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Administration Officer
With her kind, caring and approachable nature, Reshika never fails to provide a positive, welcoming experience for our clients, assisting them as they walk in our door or call our office. She understands the power of customer service and is always willing to lend a hand.
With her fun and relaxed personality, Reshika is incredibly creative, especially when it comes to finding solutions for evolving challenges, from financial matters to marketing requirements and beyond. Holding a Masters of Business Administration with a major in Marketing and significant experience in the banking industry, Reshika has a unique combination of skills which makes her a real asset to Fortis.
Reshika is motivated to reach new heights, take risks and develop her career by working alongside Bernadette, our Client Administration Manager, and having the opportunity to learn new things such as new platforms and procedures.
Reshika is passionate about fitness and does not miss an opportunity to take advantage of the gym. Despite Reshika’s relaxed personality it all goes out the door when card or board games are involved!