|
此文章由 shuangchao 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 shuangchao 所有!转贴必须注明作者、出处和本声明,并保持内容完整
原帖由 嘟嘟宝贝 于 2010-6-8 13:48 发表 
准备和国内朋友一起开个公司,他没有PR,不知道澳洲对外国人参股的合资公司的税务政策有什么规定,记得个人所得税是有很大差别的,请大家赐教。
tax treatment is different for resident and non resident, in terms of dividend payout, a fully franked dividend paid to a resident shareholder, i.e. you, you may get a tax refund based on your personal income level. when paid to a non-resident, there will be no tax refund of any sort nor any tax payable.
also depending on the size of the business, for a foreign controlled the entities, it is subject to annual audit (unless you apply for exemption). there are transfer pricing issues down the track if you trade with over companies that are owned by him. |
|