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理论上退休金也算收入
但是研究了下中澳之间好像也有treaty
https://www.austlii.edu.au/au/other/dfat/treaties/1990/45.html
Article 18
Pensions
Subject to the provisions of paragraph (2) of Article 19, pensions paid to a resident of a Contracting State in consideration of past employment, and payments made to a resident of that State under the social security system of the other Contracting State, shall be taxable only in the first-mentioned State.
Article 19
Government service
1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or local authority of that State to an individual in respect of services rendered in the discharge of functions of a governmental nature shall be taxable only in that Contracting State.
(b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who:
(i) is a citizen or national of that other State; or
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
2. (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or local authority of that State to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a citizen or national of, that other State.
3. The provisions of paragraphs (1) and (2) shall not apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by a Contracting State or a political subdivision or local authority of that State. In such a case, the provisions of Articles 15, 16, 17 or 18, as the case may be, shall apply.
上面的意思是不是说，
1）如果政府发放的养老金，就不用在另一国交税
2）如果已入籍并是该国居民，那就算政府养老金还是要交税
3）如果养老金不是政府发放还是跟来源于给政府提供的服务，那要被收税。这一条不是很好理解。国内养老金一般都是由政府发放？
请专业人士来解释下条款，如果父母养老金在treaty里，是不是就不用报税了？
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葱爆螺片 (2010-3-20) iamwhoami 
发表于 2024-8-7 14:17
