关于配偶tax offset的问题

bluesknight

请教一下各位老大，我老婆（在国内念书，无收入）07年8月份拿到pr，9月来澳洲呆了一个月，08年2月又来澳洲呆了一个月，但还没有申请税号。这种情况下我是否还可以申请配偶的tax offset？

tonyju626

呵呵，欢迎欢迎

过会７台有梦之队对中国对哦！！

tonyju626

帮忙顶一个，老黑，ＡＲＴＣＯＲＥ，ＳＩＭＯＮ等各位高手在不在阿。。。。

bluesknight

……
你个小强连签名都不忘拍老婆马屁……

yyebo

去看看你老婆算不算税务居民
算得话就可以
http://calculators.ato.gov.au/sc ... ident.XR4&go=ok

tonyju626

算不算税务居民na?

tonyju626

顶上来

bigbigblue

就算是税务居民, 在澳时间只有两个月, SPOUSE OFFSET 也顶多1/6吧, 而且没有税号不知道可不可以

ila

好像没有税号你还要以她的名义退税，税务局会找你的麻烦吧。
而且她在澳洲的时间才2个月。就算可以也只能退这2个月的。
还是小心为妙吧。不要让税务局audit查到你。就自己给自己找麻烦了

eleven_baby

可以的，因为这两个月她确实是你的dependent， 而她也拿到了pr, 有intention to live with you in Autralia.  可以claim 这两个月，按她在澳的天数claim. 这种情况就算被audit, ato 不同意你的claim ，最多也就是把钱退回去，而且被查的可能性很小。

Artcore

原帖由 bluesknight 于 2008-8-10 23:38 发表
请教一下各位老大，我老婆（在国内念书，无收入）07年8月份拿到pr，9月来澳洲呆了一个月，08年2月又来澳洲呆了一个月，但还没有申请税号。这种情况下我是否还可以申请配偶的tax offset？

配偶如果intend to become Australian resident, 即使她在海外,你也可以claim dependant spouse rebate. The dependent spouse and children of a taxpayer are deemed to have the same domicile as the taxpayer.

If a migrant taxpayer's spouse and children are overseas waiting to join the taxpayer, the migrant may claim the dependent spouse rebate for a period of up to 5 years after arriving in Australia, provided arrangements have been made for the spouse and children to migrate to Australia as soon as possible and the other requirements for entitlement are met. In such a case, the ATO may require the following information to be provided: (i) the date of the taxpayer's arrival in Australia; (ii) the reason why the dependants are overseas; (iii) evidence of the arrangements that have been made for the dependants to come to Australia; and (iv) the expected date of the dependants' arrival in Australia.

A rebate may also be claimed in respect of a dependant who is temporarily overseas. In such a case, the ATO may require the taxpayer to provide a statement outlining the circumstances of the dependant's temporary absence from Australia and the expected date of his/her return to Australia.