雇主在海外我该如何交税

pipiclj

Lz找了份casual工作，工资是由中介发的。可我的中介是个香港公司，对方也是第一次做澳洲雇主的生意，不知道怎么处理税和养老金
现在中介直接把含税的工资打到我的账上了，又问我要养老金账号。请问，我现在怎么缴税呢，对方十有八九没有abn，我是不是算海外收入，这样交税得问对方要工资单吗？养老金是不是向中介提供养老金账号就行？我听说对方出具payslip给我的话，就得再交相关的税，有这事吗

jeff_lawsons

The foreign company will be required to register for PAYG withholding tax and withhold tax from the Australian employee’s salary if the foreign company has a sufficient connection with Australia.

The foreign company will have a sufficient connection with Australia if it has a physical business presence in Australia.

The foreign company will have a physical business presence in Australia if they carry on an enterprise or income-producing activities in Australia and have a physical presence in Australia. (According to TR 2005/16 and TD 2011/1)

Therefore if the foreign company does not have sufficient connection with Australia, it is not required by section 12-35 of Schedule 1 to the TAA to withhold tax from the salaries it pays to you who are an Australian resident employee.

However, if the foreign company has sufficient connection with Australia, it should register with the ATO for PAYG withholding purposes; it may also be required to make superannuation contributions on behalf of the Australian resident employee into a complying superannuation fund. In determining the liability to Australian income tax, it is necessary to consider not only the Australian income tax laws but also any applicable Double Tax Agreements. Since there is no current Double Tax Agreement between Australia and Hong Kong, you do not need to look this in more detail.