澳大利亚政府对84万个信托征税引发税收战

澳大利亚政府计划从2028年7月1日起对84万个信托实施最低30%税率，以关闭高收入者通过信托结构进行收入分散的税收优惠漏洞1。这项改革涉及规模达2.9万亿澳元、年收入6000亿澳元的信托部门，预计在2029/30年度为政府增加44.7亿澳元的税收1。

该政策引发了强烈的商业反弹。澳大利亚信托委员会主席斯凯·卡普奇奥表示，约35万个小企业和家族企业将面临实质性税增或数千澳元的重组成本1。财政部估计年度重组成本介于9,536至23,436澳元之间，同时年度合规成本为1.415亿澳元，实施阶段成本达9.4亿澳元1。在野联盟党则声称总成本可能高达133亿澳元1。

改革制度中设有过渡性救济机制。自2027年7月1日起，预提受益人可获得豁免1。财政部数据显示，前10%的收入者获得了约三分之二的信托分配，而后10%仅获得1%，这一分布差异成为政府推行最低税率政策的主要理由1。

The Australian government is set to impose a minimum 30 percent tax rate on 840,000 trusts beginning July 1, 2028, marking a significant shift in how income distributed through these structures will be taxed.1 The reform targets a $2.9 trillion corner of the economy that currently generates $600 billion in annual income, with Treasury estimating the policy will raise $4.47 billion in additional tax revenue in the 2029/30 financial year.1

The initiative aims to close a tax advantage that allows high-income earners to spread income across multiple beneficiaries in lower tax brackets.1 According to Treasury data, the top 10 percent of income recipients currently capture approximately two-thirds of distributions, while the bottom 10 percent receive only 1 percent.1 The government will provide transitional relief beginning July 1, 2027, and certain pre-nominated beneficiaries will be exempt from the new rate.1

However, the proposal has sparked fierce opposition from small and family businesses.1 The Australian Trustees Council chair Skye Cappuccio warned that 350,000 small and family enterprises will face substantial tax increases or expensive restructuring costs, potentially running into thousands of dollars annually.1 Treasury estimates reorganization expenses between $9,536 and $23,436 per year, though the Coalition opposition claims costs could reach as high as $13.3 billion in total.1 Additional compliance costs are projected at $141.5 million annually, with implementation costs of $940 million over the transition period.1