让国内的父母这样买澳洲股票避税，可以吗？

悉尼好

父母来澳洲的时候开设澳洲银行帐号，再开commsec，然后买入自己想买的股票。我们是打算长期投资，买进卖出次数不会很多。请问，这样操作，未来所有受益是不是税低很多？

这样操作正确吗？

黑山老妖

海外公民在澳洲获利也是要缴税的。
而且不享受增值税优惠政策，税率也高，分红的franking credit 也没有用了。

当然还要结合你自己的实际情况来看。

悉尼好

黑山老妖 发表于 2013-11-21 10:29
海外公民在澳洲获利也是要缴税的。
而且不享受增值税优惠政策，税率也高，分红的franking credit 也没有用 ...

那外国人在澳股票投资的受益，税率多少？

假设，买入一个股票，持有2年，升值50％，从1万变成了1万5，并分红800，海外公民持有，要多少税？

谢谢！！

黑山老妖

具体数字还是让会计师们给你算。

Hillwang

没有免税门槛，第一档从29%起步。不过利息，股息，专利使用权不用申报，因为已经代扣代缴了.......

Hillwang

黑山老妖 发表于 2013-11-21 09:29
海外公民在澳洲获利也是要缴税的。
而且不享受增值税优惠政策，税率也高，分红的franking credit 也没有用 ...

同意。原理是税务居民应就全球收入申报，非税务居民应就澳洲收入申报

jeff_lawsons

悉尼好 发表于 2013-11-21 10:35
那外国人在澳股票投资的受益，税率多少？

假设，买入一个股票，持有2年，升值50％，从1万变成了1万5，并 ...

Assume your parents are Non-Residents for tax purpose and your parents have informed share broker their non-resident status.


Assessable Income - Dividend

      - If they receive fully franked dividend - the dividend is not assessable in Australia
      - If the dividend is non-franked or partly franked, then dividend withholding tax (30% unless an international DTA agreement applies)  shall be deducted before they pay you. If the withholding tax is deducted, then it is not assessable in Australia.

Capital Gains Tax

      -  Non-Residents are only subject to CGT if a disposal of a CGT asset that is taxable Australian asset happens.

      -  Generally, a disposal of an asset shall be deemed to have been a disposal of a taxable Australian asset if:

•        The asset comprised of land or a building located in Australia;
•        The asset has at any time been used by the taxpayer in carrying on a trade or business wholly or partly at or through a permanent establishment in Australia;
•        The disposed asset comprised of a share, or an interest in a share, in a company, that was a resident of Australia and was a private company in the income year in which the disposal took place;
•        The asset comprised of a share, or an interest in a share, in a company, was a resident of Australia and was not a private company during the five year period immediately before the disposal of the asset occurring after 19 September 1985 where:
o        the taxpayer or an associate of the taxpayer was the beneficial owner of; or
o        any associate of the taxpayer, or the taxpayer and any associate or associates of the taxpayer, together were the beneficial owners of not less than 10% of the shares of the company, excluding any shares that carried no right to participate beyond the specified amount in a distribution of either profits or capital

In your case, if your parents only want to invest in listed shares. The share will hardly to meet any of the above requirements. Therefore the shares are not taxable Australian assets, the CGT provisions do not apply to the disposal of these shares. Any capital gain is not assessable in Australia and they do not have a capital loss to carry forward in relation to these shares.

LENNY_DONG

如果股份不超过10%这个公司100%

NO CGT，不用交增值获利税

但是股票分红红利30%的公司预交税将丢失。

没有交过公司税的分红，需要LODGE TAX RETURN交NON RESIDENT TAX RATE

jeffxia

打算长期持有？打算不交税？

那就用养老金账号买入股票，然后持有到六十岁，进入pension phase，所有收益就不用交税了

用不着搞其他歪门邪道，搞来搞去弄不好搞出什么事来

3IX37

In summary of #7 and 8,
- the dividend would generally be assessed as income at the hands of your parents'.
In generally, there is a Dividend withholding tax (DWT) requirement for Au dividend paid to a non-resident, with an exemption for fully franked dividend (s.128B), this is DWT exempted dividend would also be non-assessable non-exempt income. For those unranked dividend, by benefit of Au-Chian treaty, only 15% withholding tax is levied. This tax is the final tax and should be withheld by the bank / financial institute or the company, who is distributing dividend.

-CGT gain (capital gain) resulted from the sale of shares in the future, is exempt and tax-free under Div855, due to the share not being a TAP (taxable Au property)

Tax return lodging requirement:
Because the dividend is either non-assesable non-exempt income or a DWT has already generally withheld by banks or companies and it is the final tax, your parents will not be required to lodge their tax returns.

JohnnySu

主要是海外居民损失了franking credits 和CGT的50％ discount
但也不是完全没有好的地方 对于收入高的投资者 利息税实际上始终保持在30％ 所以是否有利主要看收入水平而定

LENNY_DONG

JohnnySu 发表于 2013-11-22 22:13
主要是海外居民损失了franking credits 和CGT的50％ discount
但也不是完全没有好的地方 对于收入高的投资 ...

NON RESIDENT TAX PURPOSE

什么时候利息税变30%了？

求解

JohnnySu

LENNY_DONG 发表于 2013-11-22 22:16
NON RESIDENT TAX PURPOSE

什么时候利息税变30%了？

海外居民没有Franking credits 的entitlement， 所以分红领到的是净值，也就是70％，但这比例不会受到收入水平的影响，所以实际税率始终保持在30%。

你问过我这么多问题 但从来不加分 不厚道吧 哈哈

LENNY_DONG

JohnnySu 发表于 2013-11-22 22:28
海外居民没有Franking credits 的entitlement， 所以分红领到的是净值，也就是70％，但这比例不会受到收 ...

你说TAX ON INTEREST 30%?

你确定海外投资炒股需要交CGT?

http://www.ato.gov.au/General/Ca ... n-foreign-residents,-temporary-residents-and-changing-residency/

http://www.ato.gov.au/General/Ca ... n-foreign-residents,-temporary-residents-and-changing-residency/?anchor=Taxable_Australian_property#Taxable_Australian_property

happysee

楼主的思路是正确的。一般来说海外个人投资者不用交股票买卖的capital gain tax, 也就是炒股的收益免税，既然免税，又何来的损失50% capital gain tax优惠呢， 0%的税率已经是最大的优惠了。franking credit 是要损失掉的，不过可以通过股票的选择来弥补，就是买不分红但是股价会涨的。

LENNY_DONG

happysee 发表于 2013-11-22 22:41
楼主的思路是正确的。一般来说海外个人投资者不用交股票买卖的capital gain tax, 也就是炒股的收益免税，既 ...

思路很清楚

不过前提不能持有超过10%，一般不太会买那么多股。除非土豪

不过土豪应该不炒股

悉尼好

简单来说，是否可以认为，这样操作，说涉及的税要比我这样的澳洲纳税居民要优惠不少？

这里不玩文字游戏，不纠结所谓“不少”的定义。

JohnnySu

LENNY_DONG 发表于 2013-11-22 22:37
你说TAX ON INTEREST 30%?

你确定海外投资炒股需要交CGT?

利息的withholding tax 是10％
Franked dividend 是已经缴过了30％的税 不用withhold了。 明白吗？

happysee

LENNY_DONG 发表于 2013-11-22 23:42
思路很清楚

不过前提不能持有超过10%，一般不太会买那么多股。除非土豪

能买10%的人自然有投行帮他买卖，哪里需要操这个心。

LENNY_DONG

JohnnySu 发表于 2013-11-22 22:46
利息的withholding tax 是10％
Franked dividend 是已经缴过了30％的税 不用withhold了。 明白吗？{:1_1 ...

不好意思，以后还是写写清楚。东西都没写对

3IX37

LENNY_DONG 发表于 2013-11-22 22:42
思路很清楚

不过前提不能持有超过10%，一般不太会买那么多股。除非土豪

Even if the shareholding interest exceeds 10%, which satisfies the non-portfolio test, the testing entity might well fails the principal asset test under s.855-30. As a result the shares would still not be IARAPI (indirect Australian Real Property interest), which in turn would not be a TAP (taxable Australian property). the capital gain from sale of these shares by a non-resident will well be exempt from CGT regime and tax-free.

The key issue is whether the company they invest is a land-rich or not.

Furthermore, please note that it is in current agenda that Commissioner is lobbying and trying to convince to update Div 855 by including the Goodwill relating to TAP as a TAP. This will make a huge difference for a lot of companies.

ATO

非常正确，就是别买错股票