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是不是这段?
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Foreign employment income
Foreign employment income is income that is derived by an Australian resident working overseas as an employee. Foreign earnings includes salary, wages, commissions, bonuses and allowances. It may be paid by an overseas or an Australian employer.
Foreign employment income is exempt from Australian tax if you are engaged in continuous foreign service as an employee for 91 days or more, subject to certain disqualifying conditions - refer to Exempt foreign employment income.
Your assessable foreign employment income is any foreign employment income that does not qualify as exempt income, less any deductible expenses you incurred in earning that income. This amount will be taxed in Australia at normal marginal tax rates (plus Medicare levy and Medicare levy surcharge if applicable).
If any foreign tax has been paid on your overseas income and it is not exempt foreign employment income you:
add foreign tax back to your net employment income (called grossing up) to determine the assessable amount
may be able to claim a foreign income tax offset for the tax you have already paid.
Include the income in your tax return as ‘Assessable foreign income’.
Example
Lachlan was employed in a foreign country from 15 October 2008 until 23 April 2009. During the period of his foreign employment, Lachlan earned A$11,250 after he paid A$3,750 in foreign tax and incurred deductible work related expenses of $A500 in relation to his foreign employment.
After adding back the foreign taxes, Lachlan would have assessable foreign employment income of A$15,000. After deducting the expenses, Lachlan would have net foreign employment income of A$14,500.
http://www.ato.gov.au/taxprofess ... m&page=4&H4 |
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简易版烤鸭 (2008-7-27) cctang 
发表于 2010-1-7 12:53
