{"id":16726,"date":"2026-10-18T01:27:08","date_gmt":"2026-10-17T14:27:08","guid":{"rendered":"https:\/\/chuatan.com.au\/?p=16726"},"modified":"2026-10-18T01:27:08","modified_gmt":"2026-10-17T14:27:08","slug":"property-held-for-others","status":"publish","type":"post","link":"https:\/\/chuatan.com.au\/zh-hant\/property-held-for-others\/","title":{"rendered":"\u4ee3\u6301\u623f\u4ea7"},"content":{"rendered":"<br \/>\n<\/p>\n<div class=\"ct-guide\" lang=\"zh-Hant\">\n<h2 class=\"ct-guide-h1\">\u767b\u8a18\u5728\u4ed6\u4eba\u540d\u4e0b\u7684\u623f\u7522\uff1a\u6b0a\u5229\u3001\u98a8\u96aa\u8207\u8b49\u64da<\/h2>\n<p class=\"ct-reviewed\" style=\"font-size:14px;color:#5A6072\">\u5be9\u95b1\uff1a\u8521\u6176\u5049\u5f8b\u5e2b\u4e8b\u52d9\u6240\u4e3b\u7406\u5f8b\u5e2b\u8521\u667a\u52f3 \u00b7 \u66f4\u65b0\u65bc 2026\u5e7410\u670818\u65e5<\/p>\n<p class=\"ct-answer\"><strong>\u5982\u679c\u60a8\u51fa\u8cc7\u8cfc\u8cb7\u623f\u7522\uff0c\u4f46\u623f\u7522\u767b\u8a18\u5728\u4ed6\u4eba\u540d\u4e0b\uff0c\u6fb3\u6d32\u6cd5\u5f8b\u53ef\u80fd\u8a8d\u5b9a\u8a72\u767b\u8a18\u4eba\u662f\u4ee5\u4fe1\u8a17\u65b9\u5f0f\u70ba\u60a8\u6301\u6709\u3002\u4f46\u5982\u679c\u662f\u7236\u6bcd\u4ee5\u5b50\u5973\u540d\u7fa9\u8cfc\u8cb7\uff0c\u6cd5\u5f8b\u53ef\u80fd\u63a8\u5b9a\u70ba\u8d08\u8207\uff0c\u7d50\u679c\u53d6\u6c7a\u65bc\u8cfc\u8cb7\u7576\u6642\u610f\u5716\u7684\u8b49\u64da\u3002\u9019\u985e\u5b89\u6392\u9084\u53ef\u80fd\u5e36\u4f86\u56b4\u91cd\u7684\u5370\u82b1\u7a05\u3001\u571f\u5730\u7a05\u548c\u5916\u570b\u6295\u8cc7\u554f\u984c\u3002<\/strong><\/p>\n<h2>\u9019\u985e\u5b89\u6392\u70ba\u4f55\u51fa\u73fe<\/h2>\n<p>\u6211\u5011\u7d93\u5e38\u9047\u5230\u4ee5\u4e0b\u4ee3\u6301\u623f\u7522\u7684\u60c5\u6cc1\uff1a<\/p>\n<ul>\n<li>\u4e2d\u570b\u7684\u7236\u6bcd\u4ee5\u5728\u6fb3\u6d32\u7684\u5b50\u5973\u540d\u7fa9\u8cfc\u8cb7\u516c\u5bd3\uff1b<\/li>\n<li>\u5728\u6fb3\u6d32\u7684\u89aa\u5c6c\u70ba\u6d77\u5916\u5bb6\u4eba\u6301\u6709\u623f\u7522\uff1b<\/li>\n<li>\u56e0\u771f\u6b63\u7684\u8cb7\u5bb6\u7121\u6cd5\u53d6\u5f97\u8cb8\u6b3e\u6216\u5be9\u6279\uff0c\u7531\u670b\u53cb\u767b\u8a18\u70ba\u696d\u4e3b\u3002<\/li>\n<\/ul>\n<p>\u7576\u767b\u8a18\u696d\u4e3b\u5206\u5c45\u3001\u53bb\u4e16\u3001\u7834\u7522\u3001\u62d2\u7d55\u51fa\u552e\uff0c\u6216\u8072\u7a31\u623f\u7522\u662f\u8d08\u8207\u6642\uff0c\u7cfe\u7d1b\u5c31\u6703\u51fa\u73fe\u3002<\/p>\n<h2>\u8cfc\u8cb7\u6b3e\u6b78\u8986\u4fe1\u8a17<\/h2>\n<p>\u6fb3\u6d32\u8861\u5e73\u6cd5\u7684\u51fa\u767c\u9ede\u662f\uff1a\u5982\u679c\u60a8\u51fa\u9322\u8cfc\u8cb7\u767b\u8a18\u5728\u4ed6\u4eba\u540d\u4e0b\u7684\u623f\u7522\uff0c\u6cd5\u5f8b\u63a8\u5b9a\u6210\u7acb\u6b78\u8986\u4fe1\u8a17\uff08resulting trust\uff09\uff0c\u5373\u767b\u8a18\u696d\u4e3b\u6309\u60a8\u7684\u51fa\u8cc7\u6bd4\u4f8b\u70ba\u60a8\u6301\u6709\u8a72\u623f\u7522\u3002\u5982\u6709\u8b49\u64da\u986f\u793a\u7576\u6642\u610f\u5728\u8d08\u8207\u6216\u501f\u6b3e\uff0c\u9019\u4e00\u63a8\u5b9a\u53ef\u4ee5\u88ab\u63a8\u7ffb\u3002\u5728 [Bosanac v Commissioner of Taxation [2022] HCA 34](<a href=\"https:\/\/www.austlii.edu.au\/cgi-bin\/viewdoc\/au\/cases\/cth\/HCA\/2022\/34.html\" rel=\"nofollow\">https:\/\/www.austlii.edu.au\/cgi-bin\/viewdoc\/au\/cases\/cth\/HCA\/2022\/34.html<\/a>) \u4e00\u6848\u4e2d\uff0c\u9ad8\u7b49\u6cd5\u9662\u78ba\u8a8d\u9019\u4e9b\u63a8\u5b9a\u4ecd\u662f\u6fb3\u6d32\u6cd5\u5f8b\u7684\u4e00\u90e8\u5206\uff0c\u4f46\u5f37\u8abf\u771f\u6b63\u7684\u554f\u984c\u662f\u51fa\u8cc7\u4eba\u7684\u610f\u5716\uff0c\u9808\u6839\u64da\u5168\u90e8\u8b49\u64da\u5224\u65b7\u3002<\/p>\n<h2>\u8d08\u8207\u63a8\u5b9a\uff1a\u7236\u6bcd\u8207\u5b50\u5973<\/h2>\n<p>\u5982\u679c\u7236\u6bcd\u51fa\u9322\u8cfc\u8cb7\u767b\u8a18\u5728\u5b50\u5973\u540d\u4e0b\u7684\u623f\u7522\uff0c\u6cd5\u5f8b\u4f5c\u76f8\u53cd\u63a8\u5b9a\uff0c\u5373\u63a8\u5b9a\u70ba\u8d08\u8207\uff08presumption of advancement\uff09\u3002\u9ad8\u7b49\u6cd5\u9662\u8868\u793a\uff0c\u9019\u4e00\u63a8\u5b9a\u5982\u4eca\u6548\u529b\u8f03\u5f31\uff0c\u53ef\u4ee5\u7528\u8b49\u64da\u63a8\u7ffb\uff0c\u4f46\u8209\u8b49\u8cac\u4efb\u5728\u7236\u6bcd\u4e00\u65b9\u3002\u8a72\u63a8\u5b9a\u5c0d\u6bcd\u89aa\u548c\u7236\u89aa\u540c\u6a23\u9069\u7528\u3002<\/p>\n<p>\u5728 [Nelson v Nelson [1995] HCA 25](<a href=\"https:\/\/www.austlii.edu.au\/cgi-bin\/viewdoc\/au\/cases\/cth\/HCA\/1995\/25.html\" rel=\"nofollow\">https:\/\/www.austlii.edu.au\/cgi-bin\/viewdoc\/au\/cases\/cth\/HCA\/1995\/25.html<\/a>) \u4e00\u6848\u4e2d\uff0c\u4e00\u4f4d\u6bcd\u89aa\u4ee5\u5152\u5b50\u548c\u5973\u5152\u7684\u540d\u7fa9\u8cfc\u8cb7\u623f\u5c4b\uff0c\u4ee5\u4fbf\u4e4b\u5f8c\u80fd\u53d6\u5f97\u653f\u5e9c\u88dc\u8cbc\u7684\u4f4f\u623f\u8cb8\u6b3e\u3002\u623f\u5c4b\u51fa\u552e\u5f8c\uff0c\u5973\u5152\u62d2\u7d55\u4ea4\u51fa\u5979\u540d\u4e0b\u7684\u4efd\u984d\u3002\u9ad8\u7b49\u6cd5\u9662\u8a8d\u5b9a\u63a8\u5b9a\u5df2\u88ab\u63a8\u7ffb\uff0c\u552e\u623f\u6b3e\u4ee5\u4fe1\u8a17\u65b9\u5f0f\u70ba\u6bcd\u89aa\u6301\u6709\uff0c\u4f46\u8981\u6c42\u5979\u4ee5\u8fd4\u9084\u6240\u7372\u88dc\u8cbc\u5229\u76ca\u4f5c\u70ba\u7372\u5f97\u6551\u6fdf\u7684\u689d\u4ef6\u3002\u501f\u7528\u4ed6\u4eba\u540d\u7fa9\u7372\u53d6\u5229\u76ca\uff0c\u5373\u4f7f\u52dd\u8a34\u4e5f\u53ef\u80fd\u4ed8\u51fa\u4ee3\u50f9\u3002<\/p>\n<p>\u5728 [Koprivnjak v Koprivnjak [2023] NSWCA 2](<a href=\"https:\/\/www.austlii.edu.au\/cgi-bin\/viewdoc\/au\/cases\/nsw\/NSWCA\/2023\/2.html\" rel=\"nofollow\">https:\/\/www.austlii.edu.au\/cgi-bin\/viewdoc\/au\/cases\/nsw\/NSWCA\/2023\/2.html<\/a>) \u4e00\u6848\u4e2d\uff0c\u7236\u89aa\u70ba\u5973\u5152\u7684\u6295\u8cc7\u623f\u652f\u4ed8\u4e86\u9996\u4ed8\uff0c\u4e4b\u5f8c\u53c8\u652f\u4ed8\u4e86\u88dd\u4fee\u548c\u623f\u8cb8\u8cbb\u7528\u3002\u8cfc\u8cb7\u6642\u552f\u4e00\u7684\u6587\u4ef6\u662f\u4e00\u4efd\u5c07\u9996\u4ed8\u63cf\u8ff0\u70ba\u501f\u6b3e\u7684\u62b5\u62bc\u6587\u4ef6\u3002\u4e0a\u8a34\u6cd5\u9662\u88c1\u5b9a\u4ed6\u672a\u80fd\u63a8\u7ffb\u63a8\u5b9a\uff1a\u4ed6\u662f\u51fa\u501f\u4eba\uff0c\u800c\u975e\u5be6\u76ca\u6240\u6709\u4eba\uff08beneficial owner\uff09\u3002\u8cfc\u8cb7\u4e4b\u5f8c\u624d\u5f62\u6210\u7684\u8b49\u64da\u5206\u91cf\u5f88\u5c0f\u3002<\/p>\n<p>\u5728 [Metzner v Metzner [2021] NSWSC 1336](<a href=\"https:\/\/www.austlii.edu.au\/cgi-bin\/viewdoc\/au\/cases\/nsw\/NSWSC\/2021\/1336.html\" rel=\"nofollow\">https:\/\/www.austlii.edu.au\/cgi-bin\/viewdoc\/au\/cases\/nsw\/NSWSC\/2021\/1336.html<\/a>) \u4e00\u6848\u4e2d\uff0c\u7236\u6bcd\u4ee5\u5973\u5152\u540d\u7fa9\u8cfc\u8cb7\u623f\u7522\uff0c\u5f8c\u4f86\u8207\u5973\u5152\u95dc\u4fc2\u7834\u88c2\u3002\u6cd5\u9662\u8a8d\u5b9a\u7236\u6bcd\u672a\u80fd\u63a8\u7ffb\u8d08\u8207\u63a8\u5b9a\uff0c\u4f46\u627f\u8a8d\u7236\u6bcd\u4eab\u6709\u7d42\u8eab\u6b0a\u76ca\uff08life interest\uff09\u3002\u5982\u679c\u7576\u6642\u6709\u4e00\u4efd\u7c21\u77ed\u7684\u66f8\u9762\u5354\u8b70\uff0c\u9019\u5834\u7cfe\u7d1b\u672c\u53ef\u907f\u514d\u3002<\/p>\n<h2>\u5171\u540c\u610f\u5716\u63a8\u5b9a\u4fe1\u8a17<\/h2>\n<p>\u9664\u51fa\u8cc7\u4e4b\u5916\uff0c\u5982\u679c\u96d9\u65b9\u66fe\u5171\u540c\u7406\u89e3\u623f\u7522\u5c07\u4ee5\u67d0\u7a2e\u65b9\u5f0f\u64c1\u6709\uff0c\u800c\u4e00\u65b9\u4f9d\u8cf4\u4e86\u9019\u4e00\u7406\u89e3\uff0c\u4ee5\u81f4\u767b\u8a18\u696d\u4e3b\u5426\u8a8d\u9019\u4e00\u9ede\u6709\u9055\u826f\u77e5\uff0c\u6cd5\u9662\u53ef\u80fd\u8a8d\u5b9a\u6210\u7acb\u63a8\u5b9a\u4fe1\u8a17\uff08constructive trust\uff09\u3002\u9019\u985e\u4e3b\u5f35\u9ad8\u5ea6\u4f9d\u8cf4\u95dc\u65bc\u7576\u6642\u8aaa\u4e86\u4ec0\u9ebc\u3001\u505a\u4e86\u4ec0\u9ebc\u4ee5\u53ca\u4f55\u6642\u767c\u751f\u7684\u8b49\u64da\u3002<\/p>\n<h2>\u8b49\u64da\uff1a\u771f\u6b63\u6c7a\u5b9a\u6848\u4ef6\u7684\u662f\u4ec0\u9ebc<\/h2>\n<p>\u6cd5\u9662\u770b\u91cd\u8cfc\u8cb7\u7576\u6642\u7684\u5ba2\u89c0\u8b49\u64da\u3002\u6709\u7528\u7684\u6750\u6599\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u9280\u884c\u8f49\u8cec\u8a18\u9304\uff0c\u986f\u793a\u8ab0\u652f\u4ed8\u4e86\u9996\u4ed8\u3001\u5370\u82b1\u7a05\u548c\u4ea4\u5272\u6b3e\u9805\uff0c\u5305\u62ec\u4f86\u81ea\u6d77\u5916\u7684\u532f\u6b3e\uff1b<\/li>\n<li>\u62b5\u62bc\u6587\u4ef6\u3001\u8cb8\u6b3e\u7533\u8acb\uff0c\u4ee5\u53ca\u8ab0\u5c0d\u8cb8\u6b3e\u8ca0\u6709\u8cac\u4efb\uff1b<\/li>\n<li>\u8a0e\u8ad6\u8a72\u5b89\u6392\u7684\u5fae\u4fe1\u3001WhatsApp \u6216\u96fb\u5b50\u90f5\u4ef6\uff1b<\/li>\n<li>\u8ab0\u652f\u4ed8\u5e02\u653f\u8cbb\u3001\u4fdd\u96aa\u548c\u5176\u4ed6\u958b\u652f\uff0c\u8ab0\u6536\u53d6\u79df\u91d1\u3002<\/li>\n<\/ul>\n<p>\u5fae\u4fe1\u8a18\u9304\u5f80\u5f80\u662f\u95dc\u9375\u3002\u8acb\u4fdd\u7559\u539f\u59cb\u8a2d\u5099\u548c\u5b8c\u6574\u804a\u5929\u8a18\u9304\uff0c\u800c\u4e0d\u50c5\u50c5\u662f\u622a\u5716\uff0c\u56e0\u70ba\u5c0d\u65b9\u53ef\u80fd\u8cea\u7591\u5176\u771f\u5be6\u6027\uff0c\u800c\u4e14\u9700\u8981\u7ffb\u8b6f\u3002<\/p>\n<h2>\u5916\u570b\u8cb7\u5bb6\u5370\u82b1\u7a05\u3001\u571f\u5730\u7a05\u8207 FIRB\uff1a\u56b4\u91cd\u98a8\u96aa<\/h2>\n<p>\u5982\u679c\u771f\u6b63\u7684\u8cb7\u5bb6\u662f\u5916\u570b\u4eba\uff0c\u628a\u623f\u7522\u767b\u8a18\u5728\u6fb3\u6d32\u516c\u6c11\u6216\u5c45\u6c11\u540d\u4e0b\uff0c\u4e26\u4e0d\u80fd\u898f\u907f\u5916\u570b\u8cb7\u5bb6\u898f\u5b9a\u3002\u7a05\u52d9\u6a5f\u95dc\u548c\u6fb3\u6d32\u7a05\u52d9\u5c40\uff08Australian Taxation Office\uff09\u770b\u7684\u662f\u8ab0\u6301\u6709\u5be6\u76ca\u6b0a\u76ca\u3002<\/p>\n<p>\u6982\u62ec\u800c\u8a00\uff1a<\/p>\n<ul>\n<li>\u5728\u7dad\u5dde\uff0c\u8cfc\u8cb7\u4f4f\u5b85\u7528\u5730\u7684\u5916\u570b\u8cb7\u5bb6\u9808\u5728\u666e\u901a\u5370\u82b1\u7a05\u4e4b\u5916\u7e73\u7d0d\u5916\u570b\u8cb7\u5bb6\u9644\u52a0\u7a05\uff08foreign purchaser additional duty\uff0c\u76ee\u524d\u70ba\u8cfc\u8cb7\u50f9\u76848%\uff09\uff0c\u4e26\u53ef\u80fd\u6bcf\u5e74\u7e73\u7d0d\u7f3a\u5e2d\u696d\u4e3b\u571f\u5730\u9644\u52a0\u7a05\uff08absentee owner surcharge\uff0c\u76ee\u524d\u70ba\u571f\u5730\u50f9\u503c\u76844%\uff09\uff1b<\/li>\n<li>\u5728\u65b0\u5dde\uff0c\u5916\u570b\u4eba\u9808\u7e73\u7d0d\u9644\u52a0\u5370\u82b1\u7a05\uff08surcharge purchaser duty\uff0c\u76ee\u524d\u70ba9%\uff09\u548c\u9644\u52a0\u571f\u5730\u7a05\uff08surcharge land tax\uff0c\u76ee\u524d\u70ba5%\uff09\uff1b<\/li>\n<li>\u6839\u64da\u300a1975\u5e74\u5916\u570b\u6536\u8cfc\u8207\u63a5\u7ba1\u6cd5\u300b\uff08Foreign Acquisitions and Takeovers Act 1975 (Cth)\uff09\uff0c\u5916\u570b\u4eba\u8cfc\u8cb7\u4f4f\u5b85\u7528\u5730\u6b0a\u76ca\u4e00\u822c\u9808\u7372\u5f97\u6279\u51c6\uff0c\u4e14\u81ea2025\u5e744\u67081\u65e5\u81f32027\u5e743\u670831\u65e5\uff0c\u66ab\u6642\u7981\u6b62\u5916\u570b\u4eba\u8cfc\u8cb7\u73fe\u623f\uff08established dwellings\uff09\u3002<\/li>\n<\/ul>\n<p>\u4ee3\u6301\u5b89\u6392\u53ef\u80fd\u4f7f\u771f\u6b63\u7684\u8cb7\u5bb6\u548c\u767b\u8a18\u696d\u4e3b\u90fd\u9762\u81e8\u8ffd\u6eaf\u5fb5\u6536\u7684\u7a05\u8cbb\u3001\u5229\u606f\u3001\u7f70\u6b3e\uff0c\u82e5\u9055\u53cd\u5916\u570b\u6295\u8cc7\u898f\u5b9a\uff0c\u9084\u53ef\u80fd\u88ab\u547d\u4ee4\u51fa\u552e\u623f\u7522\u3002\u4e8b\u5f8c\u8b49\u660e\u4fe1\u8a17\u5b58\u5728\uff0c\u672c\u8eab\u4e5f\u53ef\u80fd\u7522\u751f\u5370\u82b1\u7a05\u3002\u8acb\u5728\u63a1\u53d6\u4efb\u4f55\u884c\u52d5\u524d\u5c0b\u6c42\u6cd5\u5f8b\u548c\u7a05\u52d9\u610f\u898b\uff0c\u5207\u52ff\u4e8b\u5f8c\u88fd\u4f5c\u6587\u4ef6\u3002<\/p>\n<h2>\u4ee5\u7522\u6b0a\u8b66\u544a\u4fdd\u8b77\u60a8\u7684\u6b0a\u76ca<\/h2>\n<p>\u5982\u679c\u60a8\u4e3b\u5f35\u5c0d\u571f\u5730\u4eab\u6709\u6b0a\u76ca\uff0c\u53ef\u4ee5\u5411\u7dad\u5dde\u571f\u5730\u7ba1\u7406\u5c40\uff08Land Use Victoria\uff09\u767b\u8a18\u7522\u6b0a\u8b66\u544a\uff08caveat\uff09\uff0c\u5728\u672a\u901a\u77e5\u60a8\u7684\u60c5\u6cc1\u4e0b\u963b\u6b62\u5c0d\u8a72\u7522\u6b0a\u7684\u4ea4\u6613\u3002\u7522\u6b0a\u8b66\u544a\u5fc5\u9808\u57fa\u65bc\u771f\u5be6\u7684\u6b0a\u76ca\u3002\u5982\u679c\u696d\u4e3b\u53d6\u5f97\u5931\u6548\u901a\u77e5\uff08lapsing 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\/>\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u7236\u6bcd\u3001\u4eb2\u5c5e\u6216\u670b\u53cb\u4ee3\u6301\u6fb3\u6d32\u623f\u4ea7\uff1a\u5f52\u590d\u4fe1\u6258\u3001\u8bc1\u636e\u3001\u5916\u56fd\u4e70\u5bb6\u7a0e\u8d39\u98ce\u9669\u3001\u4ea7\u6743\u8b66\u544a\u53ca\u65f6\u9650\u3002<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_meta-robots-noindex":"","_wpcom_ai_launchpad_first_post":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[787516605],"tags":[],"class_list":["post-16726","post","type-post","status-publish","format-standard","hentry","category-litigation-guides"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.2 (Yoast SEO v28.7) - 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