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标题: 人在海外的报税问题 [打印本页]

作者: 风中旗 时间: 2011-6-12 02:13
标题: 人在海外的报税问题
求助各位会计高手，如果人一直不在澳洲，澳洲的收入要缴纳29%的税？？有没有办法少交些呀？

作者: jessieyu3 时间: 2011-6-12 03:40
为啥啊，我澳洲房租要交那么多吗应该和在澳洲境内一样吧

作者: personalisedtax 时间: 2011-6-12 09:28
标题: 回复风中旗 1# 帖子
一般要看你的情况来决定你是不是resident for tax purpose。
这是我research 来的税务局的一个关于 ‘What is the meaning of the word 'resides'? ’

Definition of resident
9. 'Australian resident', as defined in section 995-1 of the Act, means a person who is a resident of Australia for the purposes of the 1936 Act.
10. The definition of 'resident' or 'resident of Australia' is in subsection 6(1) of the 1936 Act. The primary test for deciding the residency status of an individual is whether the individual resides in Australia according to the ordinary meaning of the word 'resides'.
11. If an individual resides in Australia the other tests contained in the definition do not require consideration: see Applegate . The other tests are explained at paragraphs 33 to 39 of this Ruling.

主要看下面的内容。
20. Individuals who migrate to Australia are regarded as residents from when they arrive.
21. On the other hand, an intention to leave Australia after a brief stay is of little significance if the individual does not, or is unable to, depart: Case 104 10 CTBR 299 (Case 104 ).
22. Where further guidance is needed in determining whether an individual is residing in Australia within the ordinary meaning, the following factors may be considered to determine whether the individual has a mode of life that is consistent with 'living' here.
(a) intention or purpose of presence
23. The individual's intention or purpose for being in Australia assists in determining whether an individual is living here: Gregory v. DFC of T (1937) 57 CLR 774; (1937) 4 ATD 397 (Gregory ). A settled purpose, such as employment or education, may indicate an intention to live in Australia. However, the intention must be more than mere presence as a traveller or visitor who might supplement their savings by obtaining casual employment.
24. Individuals holidaying or travelling are not normally considered to reside in Australia because they are not living here in accordance with their normal mode of life: The Commissioners of Inland Revenue v. Zorab (1926) 11 TC 289 (Zorab ). However, individuals who enter Australia to take up pre-arranged employment opportunities or courses of study may be residing here if their stay is in accordance with their normal mode of life: Miesegaes v. Commissioners of Inland Revenue (1957) 37 TC 493 (Miesegaes ).
(b) frequency and regularity
25. The greater the frequency and regularity of the visits to Australia, the more likely the individual is regarded as residing in Australia: Cooper (Surveyor of Taxes) v. Cadwalader (1904) 5 TC 101 (Cooper); Lysaght v. The Commissioners of Inland Revenue (1928) 13 TC 511 (Lysaght); Kinloch (Mrs M) v. The Commissioners of Inland Revenue (1929) 14 TC 736 (Kinloch ).
(c) family and business/employment ties
26. Family and business/employment ties have featured as factors in a number of cases: Peel v. The Commissioners of Inland Revenue (1927) 13 TC 443 (Peel); Reid v. The Commissioners of Inland Revenue (1926) 10 TC 673 (Reid); Levene v. The Commissioners of Inland Revenue (1928) 13 TC 486; [1928] AC 217 (Levene ). Family or business/employment ties to Australia assist in determining that individuals reside in Australia where their behaviour is consistent with their normal mode of life.
(d) maintenance and location of assets
27. While individuals may have assets located in a number of countries, the existence of an asset base in Australia, for example housing and bank accounts, that is consistent with their normal mode of life assists in determining that they reside here: Cooper; The Commissioners of Inland Revenue v. F L Brown (1926) 11 TC 292 (Brown ).
(e) social and living arrangements
28. Social and living arrangements established in a particular place (e.g., children enrolled in school) usually point to the individual residing in that particular place: Gregory .
(f) purpose and frequency of absences
29. For individuals entering Australia, subsequent absences from Australia may point to a lack of an habitual mode of life here: Zorab . If, however, on consideration of all the facts, an individual can be regarded as residing in Australia, absences for business or pleasure from time to time do not usually affect the individual's residency status: Levene; Stransky v. Stransky [1954] 2 All ER 536.

主要看你属于哪种情况，然后apply哪个案列。
还有很多案列（examples）说明这个情况。感兴趣的话可以到以下网站：

http://law.ato.gov.au/atolaw/vie ... R98D1/NAT/ATO/00001

作者: 风中旗 时间: 2011-6-12 13:13
谢谢楼上的。

我是有个小生意，上财年生意的税都做完也交完了，只是算下来personal taxble income有一万多。本来我以为这么少不用考虑缴税的问题。没想到会计师说我人没在澳洲呆满183天，必须按照29%来缴税。我就晕了，以前没听说有这规定啊。我这种情况就没办法少交或者不交嘛？

作者: 风中旗 时间: 2011-6-12 13:33
personalisedtax童靴，我仔细看了你贴的 ATO的原文，如果我不是以个人度假和旅游为目的离开澳洲，而是以拓展生意的目的，那理论上是否就可以被判定为reside in Australia 呢？如果这样，是在填表申报个人所得税时就说明，还是默认申报，今后被查问到了再解释？

不过本人离开澳洲的日子比较长了，08年至今。

多谢！

作者: applenet 时间: 2011-6-12 13:41
真复杂呀，我也从08年就离开澳洲了，已经漏了几次报税了，实在是犯懒，不过我的都说负的，应该没事吧

作者: 风中旗 时间: 2011-6-12 13:59

原帖由 applenet 于 2011-6-12 13:41 发表
真复杂呀，我也从08年就离开澳洲了，已经漏了几次报税了，实在是犯懒，不过我的都说负的，应该没事吧

嘿嘿，握个手。不过你说漏报是什么意思啊，是根本就没申报还是申报的数字是负的?

作者: BeiBei111 时间: 2011-6-12 14:05
人在海外可以請朋友幫忙報稅嗎？(monkey33)

作者: personalisedtax 时间: 2011-6-12 14:40
标题: 回复风中旗 5# 帖子
风中旗, 看你的情况,只能交29%以上的税了. 唯一安慰的是你不用交1.5% 的 medicare levy. 因为你是non-resident.

作者: personalisedtax 时间: 2011-6-12 14:41

原帖由 BeiBei111 于 2011-6-12 14:05 发表
人在海外可以請朋友幫忙報稅嗎？(monkey33)

完全可以的.

作者: 风中旗 时间: 2011-6-12 14:46

原帖由 personalisedtax 于 2011-6-12 14:40 发表
风中旗, 看你的情况,只能交29%以上的税了. 唯一安慰的是你不用交1.5% 的 medicare levy. 因为你是non-resident.

唉，真是倒霉。不过多谢拉

作者: BeiBei111 时间: 2011-6-12 19:13

原帖由 personalisedtax 于 2011-6-12 14:41 发表

完全可以的.

需要本人簽名嗎？
我要幫我姐姐報稅～(monkey33)

作者: personalisedtax 时间: 2011-6-13 09:32

原帖由 BeiBei111 于 2011-6-12 19:13 发表

需要本人簽名嗎？
我要幫我姐姐報稅～(monkey33)

如果你自己在e-tax里报,就不需要本人签名. 如果通过会计来报,本人签名是需要的.

作者: 飞儿 时间: 2011-6-13 09:44
难怪好久好久没见过LZ了。。。

作者: 风中旗 时间: 2011-6-13 19:52

原帖由飞儿于 2011-6-13 09:44 发表
难怪好久好久没见过LZ了。。。

呵呵，飞儿一切安好？

作者: anvil 时间: 2011-6-14 14:46

原帖由 BeiBei111 于 2011-6-12 19:13 发表

需要本人簽名嗎？
我要幫我姐姐報稅～(monkey33)

你用你姐姐的etax账号报税，不需要签名

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