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本帖最后由 jeff_lawsons 于 2016-6-27 12:39 编辑
It is not possible to provide a conclusive answer because this will depend on a wide range of factors.
As a general rule, tax residents of Australia are taxed on all income regardless of where the income is sourced. However non-residents for tax purposes are only subject to Australian tax on Australian sourced income. Non-residents are not taxed in Australia on foreign sourced income. Also, non-residents are only subject to Australian CGT on assets that are classified as ‘taxable Australian property’ and Non-residents cannot access the 50% CGT discount from 9 May 2012.
Firstly you will need to determine the tax residency status while he was working overseas.
As a starting point in the analysis, I would suggest working through the ATO’s online residency tool which you can find at the link below. It asks a series of questions which seek to cover each of the 4 residency tests at a high level.
https://www.ato.gov.au/Calculators-and-tools/Are-you-a-resident/
If his residency position is borderline then he may need more formal assistance or advice in determining his residency status. Another option for him would be to seek a private ruling from the ATO on his residency status.
Refer to the link below for more information about applying for a private ruling:
https://www.ato.gov.au/general/a ... r-a-private-ruling/
Note that if he wants to argue that he is a non-resident then he should ensure that he retains sufficient documentation to support this argument (ie, showing steps taken to break ties in Australia and establish ties in the foreign country).
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发表于 2016-6-27 08:39
