Issue: No. 44 (May, 2015)

房貸資訊分享【Home Mortgage Information Update】

本國政府剛推出一系列措施包括開徵房產增值税及投資物業借貸規限，在本年十月一日生效，用以壓制房產市場炒風，詳情如下。

若大家對房貸或保險有任何查詢，也可用電郵aamortgage@xtra.co.nz 或致電021-322113 直接跟張小姐聯絡。

The New Zealand government has just announced new measures to tax capital gains and to impose new lending restrictions on residential property, taking aim at property speculators.  These new measures will take effect from 1 October, 2015.  For details, please read the following articles.
For all your enquiries about home loan or insurance, please feel free to talk to me (Anita) by phone at 021-322113 or by email to aamortgage@xtra.co.nz

銀行房貸利率參考表 (Bank Home Loan Interest Rates)

主要銀行 Major Banks	固定年利率 (Fixed Rates Per Annum)
	六個月 6 Months	一年 12 Months	十八個月  18 Months	二年 24 Months	三年 36 Months	四年 48 Months	五年 60 Months
ANZ Bank	5.59%	5.59%	5.55%	5.39%*	5.59%	5.75%	5.79%
ASB Bank	5.80%	5.59%*	5.99%	5.39%*	5.39%*	6.39%	5.65%*
Westpac Bank	5.80%	5.99%	5.34%*	5.39%*	5.59%*	6.39%	5.65%*
Co-op Bank	5.80%	5.59%	4.99%	5.39%	5.49%	5.69%	5.69%

* Special condition applies (受特別條件限制)

主要銀行 Major Banks	Revolving Credit Facility
ANZ Bank	FlexiPlus: 6.85% p.a.
ASB Bank	ORBIT Home Loan: 6.75% p.a.
Westpac Bank	Everyday Choice: 6.75% p.a.
Co-op Bank	Revolving: 6.70% p.a.

新西蘭開徵房産增值所得利益 (Capital gains on residential properties in New Zealand)

新西蘭開徵房産增值所得利益 (Capital gains on residential properties in New Zealand)
昨天本國總理宣佈由本年十月開始實施一系列措施以開徵住房增值利益，用以打擊那些投機及外國買家，藉此壓抑短線炒風。

該一系列措施的重點如下：

•  過往的法例規定，若你買房是志在賺取房産增值利益的，該利益所得是要繳税的。但現在這法例不單只繼續執行，並且新增另一條法例，就是若你在購買住房或住房用地後二年內轉售，你從售賣中賺取的增值利益是要繳入息税的。

•  若你售賣的是自住房、繼承房產或因離婚原因而必需出售的房産均可獲豁免。

•  你不能因超過二年後才賣房而以為可避過上税，因國税局會按現行的意圖法例去决定你是否投機炒作而追税的。

•  非本土買家（包括那些非紐西蘭税網人仕及在海外生活的紐西蘭人）必需跟本土居民一樣按住房增值利益上税。

•  非本土買家必需提供(a) 紐西蘭稅號、(b) 原居地税號及(c) 纽西蘭銀行户口。

Prime Minister John Key announced yesterday that from October, there are new measures to tax capital gains on residential property will help weed out speculators and foreign investors who trade Kiwi homes just to turn a quick buck. 

To summarize:

•  At present, if someone buys a property with the 'intentions' of making capital gain, the profit is taxable.  That rule remains but an additional rule says that the capital gain on any sale of a residential property (that includes sections) within two years of purchase will be subject to income tax.

•  There are exemptions for the seller's main residence, inherited property and property that is sold as part of a relationship settlement.

•  As the existing intention law will remain, therefore it means that property speculators cannot just delay their sales to shortly after two years.

•  Non-resident property buyers (including those who is not a New Zealand tax residents and who may be a New Zealanders living abroad) are subject to and will be subject to the same rules on capital gain as New Zealand buyers.

•  Non-resident buyers have to provide (a) a New Zealand IRD number, (b) their tax ID from their home country and (c) a New Zealand bank account.

儲備銀行宣佈對買奧市出租房的投資買家作規管；他們必需提供三成首付，但買奧市外的制管則被放寬 (RBNZ announces LVR restrictions for Auckland rental property investors; they must have at least 30% deposit; LVR relaxed outside of Auckland)

本國儲備銀行宣佈從本年十月起奧市出租房的投資買家向銀行申請房貸時必需提供30%首付，此擧用以煞慢奧市不斷上升的房價。

但對於購買新建房，則不在此管制之列；若購買奧市外的房產，銀行會放寬借貸的比率。

The Reserve bank has announced new rules from October that Auckland rental property investors must have a deposit of at least 30% in a sweeping new escalation of its measures to try to slow house price inflation in Auckland. 

However, the bank has eased the current Loan to Value Ratio (LVR) restrictions for property buyers outside Auckland and has exempted new builds from the new restrictions on Auckland rental property buyers.

Reference:
Capital gains on residential properties in Auckland @ New Zealand Herald P. A2 & A3 on 18/05/2015
RBNZ announces LVR restrictions for Auckland rental property investors by Bernard Hickey @ Property on 13/05/2015

Note: All Chinese translations exhibited in this newsletter are subject to the English versions (此通訊中所有中文譯本，均以英文為準。)
Disclaimer: The information given in this newsletter is of a general nature and does not constitute specific professional advice in regard to your investment planning.