据媒体讯息中心消息，政府6月10日(周五)已确认，新楼将豁免计划改变住宅投资物业的税务待遇，现已就建议的细节展开公众咨询。该建议书禁止对新楼外住宅投资物业申请利息扣减。
政府的目标是鼓励更可持续的房价，抑制投资者对现有住房的需求，以提高首次购房者的承受能力。
格兰特·罗伯逊说;”我们今天发布的建议将有助于实现这一目标。
这是政府为房地产市场降温举措的一部分。更可持续的住房市场支持更多的首次购房者进入自己的家园，同时也保护了我们正在复苏的经济。所以我们都受益匪浅”。
David Parker说：”豁免房地产开发和新建住房的提议应有助于增加供应，将投资引导到增加住房存量上，并远离与首次购房者和自住者对现有住房存量的直接竞争。本次磋商的重点是最终确定规则的详细设计。这些建议不会影响主住宅”。
他们认为，一般来说，如果住宅是自成一体的住宅（有自己的厨房和浴室，并且已收到守则合规证书），则建议将住宅物业视为新建筑。政府亦正考虑是否亦应豁免其后业主的利息变动，以及豁免期会持续多久。
咨询于2021年7月12日结束。这些措施将于今年晚些时候提交议会，但将于2021年10月1日起实施。
咨询文件建议：
· 自2021年10月1日起，住宅物业利息开支的扣除将受到限制。
· 2021年3月27日前取得的住宅投资物业的按揭利息抵扣，将于2021年10月1日至2025年3月31日期间逐步取消。从2021年10月1日起，非祖父母利息将立即停止扣除。
· 自2021年10月1日起，3月27日或之后购置的住宅投资物业的利息抵扣将立即停止扣除，除非适用豁免。
· 房地产开发和新建将不受利息限制规则的限制。此外，新版本将接受五年的亮线测试，而不是十年的测试。
· 非住宅物业（例如商业或工业物业）不受新规则的约束。不包括雇员住宿、农田、医院、疗养院、疗养院和疗养院等护理设施、旅馆、汽车旅馆和寄宿房等商业住宿、退休村和疗养院。
· 主住宅不会受到新规定的影响。与业主主住宅的任何收入收益使用（如平房情况）相关的利息将继续可扣除。
· 社区住房提供者如果是慈善机构或以其他方式免税，则不受利息限制规则的影响。政府还提议免除Kéinga Ora及其全资子公司的利息限制规则。
Consultation on exemption of new builds from proposed tax rules
According to the news from the Media Information Center on June 10，The Government has today confirmed new builds will be exempt from planned changes to the tax treatment of residential investment property.
Public consultation is now open on details of the proposals, which stop interest deductions being claimed for residential investment properties other than new builds.
“The Government’s goal is to encourage more sustainable house prices, by dampening investor demand for existing housing stock to improve affordability for first-home buyers. The proposals we are releasing today will help to achieve that goal,” Grant Robertson said.
“This is part of the Government’s move to cool the property market. A more sustainable housing market supports more first-home buyers to get into their own home but also protects our recovering economy. So we all benefit.”
David Parker said: “The proposal to exempt property development and new builds should help boost supply by channelling investment towards increasing housing stock and away from direct competition with first home buyers and owner-occupiers for existing housing stock.”
“This consultation is focused on finalising the detailed design of the rules. The proposals will not affect the main home.”
Generally, it is proposed that residential property would be considered a new build if it is a self-contained dwelling (with its own kitchen and bathroom, and that has received a code compliance certificate). The Government is also considering whether subsequent owners should also be exempt from the interest changes, and for how long any exemption might last.
Consultation closes on 12 July 2021. The measures will be introduced into Parliament later this year but will apply from 1 October 2021.
Editor’s notes:
The consultation document proposes:
· Deductions for interest expenses on residential properties will be restricted from 1 October 2021.
· Interest deductibility on a mortgage on a residential investment property acquired before 27 March 2021 will be gradually phased out between 1 October 2021 and 31 March 2025. Non-grandparented interest would immediately cease to be deductible from 1 October 2021.
· Interest deductibility on a residential investment property acquired on or after 27 March would immediately cease to be deductible from 1 October 2021, unless an exemption applies.
· Property development and new builds would be exempt from the interest limitation rules. In addition, new builds would be subject to a five year brightline test, rather than the ten year test.
· Non-residential properties (for example commercial or industrial properties) would not be subject to the new rules. Also excluded would be employee accommodation, farmland, care facilities such as hospitals, convalescent homes, nursing homes, and hospices, commercial accommodation such as hotels, motels and boarding houses retirement villages and rest homes.
· The main home would not be affected by the new rules. Interest related to any income-earning use of an owner-occupier’s main home such as a flatting situation would continue to be deductible.
· Community housing providers will not be affected by the interest limitation rules if they are charities or otherwise tax exempt. The Government also proposes to exempt Kāinga Ora and its wholly owned subsidiaries from the interest limitation rules.
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