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Whether you are tax resident of Australia or not, please see the link below:
http://www.ato.gov.au/individual ... =/content/64131.htm
The definition of tax resident which is not determined by whether you are PR or Citizen of Australia.
If you are tax resident, you would be taxed world wide income. The tax you paid in overseas, would become foreign tax credit when you report your foreign income in your tax return.
Example 1:
Kevin and his wife and children were all born and grown in Australia. Kevin received an job offer to work as a director for an American company. From 1st July 2011, He went to America with his family and rent out his principal residence. He would be non-tax resident. He wouldn't be taxed on his american salary income. He would be only taxed on his Australian income, such as rental income, unfranked dividend income, and interest income receipts if there's no 10% withholding tax has been deducted by bank.
Example 2:
Kevin received same job offer in America. He decided only himself would go to America, left his family behind in Australia. He would be back to Australian home during X'mas holiday or Easter holiday. He would be still treated as a tax resident of Australia. Therefore, his american salary income would be taxed in Australia, and the tax he paid in USA would become foreign tax credit which could reduce his tax liability in Australia.
Example 3:
Same situation, Kevin took his family with him to America. However, he did not want to relocate his stuff into storage house and did not want to rent out his own house to anyone. The family would still come back during holiday. He and his wfe would be still treated as a tax resident of Australia. Then, their family income would be taxed worldwide.
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酒 伤 (2007-11-9) 安远翔 
发表于 2013-2-14 23:57
