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本帖最后由 STS-TAX 于 2012-11-19 15:31 编辑
thomas-wang 发表于 2012-11-19 14:56 
TR is temporary resident. So, even it's a resident for tax purpose, no tax will be paid on most of ...
How are you affected if you are a temporary resident?
If you are a resident of Australia for tax purposes and meet the requirements to be a temporary resident, the temporary resident rules mean:
Most of your foreign income is not taxed in Australia except income earned from employment performed overseas for short periods while you are a temporary resident. This income is subject to income tax and would still be declared in your return for the year in which you earned it. Where you paid tax in a foreign country, you may be entitled to claim a foreign income tax offset when you lodge your tax return.
If a capital gains tax event occurs on or after 12 December 2006, a temporary resident is not liable to capital gains tax (nor is treated as having made a capital loss) unless the asset is 'taxable Australian property'.
If a capital gains tax event (such as the sale of an asset) occurred between 1 July 2006 and 12 December 2006, a temporary resident was not liable for capital gains tax (nor was the temporary resident treated as having made a capital loss) unless the asset had a 'necessary connection with Australia'. Special rules apply to capital gains on shares and rights acquired under employee share schemes (read Foreign income exemption for Australian residents and temporary residents - employee share schemes for more information).
Interest you pay to foreign residents (for example, foreign lenders) is not subject to withholding tax.
Controlled foreign company and foreign investment fund record keeping obligations are partly removed.
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正式在mel安家了（供新来的参考） (2005-9-4) 袋鼠 
发表于 2012-11-16 22:58
