父母移民 国内退休金如何报税

cxjzhj

http://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002337/00001

Issue
Is the Chinese government pension paid to an Australian resident taxpayer included in their assessable income under section 27H of the Income Tax Assessment Act 1936 (ITAA 1936)?

Decision
No. The Chinese government pension paid to an Australian resident taxpayer is not included in their assessable income under section 27H of the ITAA 1936 as they are not a citizen or national of Australia.

Facts
The taxpayer is an Australian resident for tax purposes but is not an Australian citizen or national.

The taxpayer receives a Chinese government pension which was for services rendered to China.

所以可以这么说吗? 只要父母还是中国人,而且是退休领取的退休金是不算assessable income的, 就不需要报税. 还有这儿所说的assessable income等同于TAXABLE income吗?坐等高人指点!

cxjzhj

JohnnySu 发表于 2016-7-10 21:28 [url=http:/oursteps.co/[url=http:/oursteps.co/forum.php?mod=redirect&goto=findpost&pid=26407658&ptid=1199824" target="_blank">
如果是税务居民，国内退休金是需要在澳洲申报的。楼上Jeff说的正确。

今天收到ATO明确确认，只要还是中国籍，退休金是不要报税的，但一定要是退休金。请大家不要再片面解读普通文件发误导信息了。澳大利亚和中国是有条约的。还有如果每年情况变化不大，只需要填写一次non-lodgement advice 并tick那个今后几年不需报税的选项，不需要每年都填这个form的。 如果哪一年情况有变开始达到交税标准了，必须报税。

具体文件也有：
http://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002337/00001

Issue
Is the Chinese government pension paid to an Australian resident taxpayer included in their assessable income under section 27H of the Income Tax Assessment Act 1936 (ITAA 1936)?

Decision
No. The Chinese government pension paid to an Australian resident taxpayer is not included in their assessable income under section 27H of the ITAA 1936 as they are not a citizen or national of Australia.

Facts
The taxpayer is an Australian resident for tax purposes but is not an Australian citizen or national.

The taxpayer receives a Chinese government pension which was for services rendered to China.

cxjzhj

星星点灯 发表于 2017-5-10 13:25 [url=http:/oursteps.co/[url=http:/oursteps.co/forum.php?mod=redirect&goto=findpost&pid=28998526&ptid=1199824" target="_blank">
谢谢提供的有用信用。
这么说来，只要未成为澳洲公民，中国养老金是不需要在澳洲交税的？ ...

是的

cxjzhj

Pawfect 发表于 2017-5-11 06:47 [url=http:/oursteps.co/[url=http:/oursteps.co/forum.php?mod=redirect&goto=findpost&pid=29004589&ptid=1199824" target="_blank">
请问，申请澳洲养老金时，国内退休金是否要扣除，在澳洲只拿差额？ 谢谢 ...

是的