澳大利亚政府将于2027年7月1日起实施资本利得税(CGT)改革，该政策的设计引发了对继承资产税收负担的担忧。[1]根据新规则，资本利得税的最低税率为30%。[1]
新政策对资产转移设置了严格限制。[1]根据规定，个人每个财务年度可赠与最多10,000澳元，五年内赠与总额不超过30,000澳元；超过这一限额的赠与将被视为"被剥夺资产"。[1]这些被剥夺资产在五年内将继续计入养老金和老年护理评估的资产范围内。[1]改革同时规定，年满67岁的个人可申请养老金，而配偶之间可以进行无限资产转移。[1]此外，超级基金(养老金账户)的转账仍需遵守非缴款供款上限的规定。[1]
Australia's capital gains tax reform, set to take effect on July 1, 2027, raises concerns about potentially hidden tax implications for asset transfers and inheritance, according to analysis from tax professionals and financial advisors.[1] The reform will impose a minimum capital gains tax rate of 30 percent on eligible assets.[1]
The new rules introduce strict limitations on gifting that may inadvertently penalize estate planning. Under the framework, individuals may gift up to $10,000 per financial year, with a five-year cumulative cap of $30,000; amounts exceeding this threshold are classified as "deprivation assets."[1] These deprivation assets remain assessed against an individual's pension and aged care means tests for five years following the transfer, potentially limiting access to government support during that period.[1] The legislation does contain certain exemptions: spouses can transfer assets between themselves without limit, and individuals aged 67 and over may access their superannuation.[1] Additionally, transfers to superannuation accounts are subject to the non-concessional contribution cap applicable to such funds.[1]