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本帖最后由 Hillwang 于 2014-3-26 12:15 编辑
很多人都写过关于如何当自我管理退休基金成员去国外，基金本身可以继续维持其税务居民身份，但一些SMSF受托人和专业人士都却不知道税务影响。
自我管理退休基金SMSF客户离境之前应当咨询
想要符合法规并接收优惠税收待遇，自我管理退休基金SMSF必须在财政年度内任何时段符合税务居民身份。这里有三个测试需要满足：
•SMSF必须建立在澳大利亚，或者在这里有资产。如果到SMSF的最初注资打入澳大利亚银行帐户，那么轻松满足这个测试。如果SMSF中至少有一项资产位于澳大利亚，
也可以满足这个测试。
•SMSF总控制管理权常驻地必须是在澳大利亚。如果SMSF决策高层在澳大利亚，满足本测试。如果这个决策人在海外，并且出行是暂时的，也满足本测试。如果此人移居海外，那么SMSF将无法通过本测试。
•该SMSF没有任何活跃成员，或至少有50％SMSF的收益属于活跃的澳洲税务居民成员。活跃成员定义：自己坐退休年金供款或由他人（例如雇主）代表自己供款的成员。所以，如果有SMSF成员去海外最好没有任何供款。
有一件事情你也许不清楚，一旦SMSF不能满足税务居民测试就变成了不合规的退休基金。
如果一个SMSF从合变成不合规 ，则自成立以来多年积累资产，减去未抵扣个人供款，加上成为不合规SMSF后的当期投资盈利，按 统一45％税率上税 。此后每年如果SMSF仍然是一个非税务居民（不合规）， SMSF的收入将按45% 征税。
人们不清楚的是另一件事，当成员返回澳大利亚，他们的SMSF从非税务居民变回税务居民又会发生什么。
当从税务非居民变为税务居民，上述公式再次生效。所有的SMSF资产减去转变年度SMSF应税成员供款，按45％征税（如果本年度SMSF返回澳大利亚未满整年）或15％ （如果SMSF返回到澳大利亚一整年） 。
此后每年SMSF仍然为税务居民（合规） SMSF继续执行15％的优惠税率。如果SMSF客户去海外钱不征求咨询， 返回澳大利亚后可能会发现他们的毕生积蓄都打了水漂。
他们最终可能会发现90 ％的SMSF的累积资产都因为征税而蒸发了，那可不是返乡后能接受的震惊。
http://library.pressdisplay.com/pressdisplay/viewer.aspx#
• Article rank
• 25 Mar 2014
• The Australian
• MONICA RULE Monica Rule is the author of The Self-Managed Super Handbook.
• www.monicarule.com.au.
How to handle self-managed super while living abroad
MUCH has been written about how a self-managed superannuation fund can maintain its residency status when the member goes overseas, but many SMSF trustees and professionals are unaware of the tax implications.
SMSF clients should seek advice before they depart
For an SMSF to maintain its complying status and receive concessional tax treatment, the SMSF must be a resident-regulated super fund at all times in the financial year. Three tests that need to be met are:
• The SMSF must be established in Australia, or have an asset situated here. This test is easy to meet if the initial contribution made to the SMSF is received in the SMSF’s bank account in Australia. This test is also met if at least one asset of the SMSF is situated in Australia.
• The central management and control of the SMSF must ordinarily be in Australia. This test will be satisfied if the person who makes the high-level decisions for the SMSF is in Australia. If this person is overseas, as long as the period of absence is temporary, it will satisfy this test. If this person goes overseas for an indefinite period, then the SMSF will fail the test.
• The SMSF does not have any active members, or at least 50 per cent of the benefits in the SMSF belong to active resident members. An active member is a member who contributes to their SMSF or who has another person (e.g. an employer) making contributions for them on their behalf. So, if SMSF members go overseas, it is best they do not make any contributions.
One thing you may not be aware of is that once an SMSF fails the residency test it becomes a non-complying superannuation fund.
If an SMSF changes it status from a complying SMSF to a non-complying SMSF, then all of its assets accumulated over the years of its existence; minus any member’s contributions received by the SMSF where no deduction has been claimed; plus earnings on investments received in the financial year that the SMSF becomes a non-complying SMSF is taxed at the flat rate of 45 per cent. Each year the SMSF remains a non-resident (non-complying) SMSF the income will be taxed at a flat 45 per cent.
Another thing that people are not aware of is what happens when members return to Australia and their SMSF changes it status from a non-resident SMSF back to a resident SMSF.
When an SMSF status changes from a non-resident to a resident, the above formula takes effect again and all of the SMSF’s assets minus any members’ contributions received in the nonresident SMSF are included in the assessable income of the SMSF in the year it became a resident SMSF and taxed at either 45 per cent (if the SMSF returns to Australia during the financial year) or 15 per cent (if the SMSF returns to Australia for the full financial year).
Then each year the SMSF remains a resident (complying) SMSF it will receive the concessional tax treatment of 15 per cent. If SMSF clients don’t seek advice on their SMSF before they depart it can be detrimental to their life savings if they go overseas and later return to Australia.
They could end up paying 90 per cent tax in total on their SMSF’s accumulated assets which is not the kind of surprise anyone wants to return home to.
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管理人员评分BOC 在2014-3-26 11:20 +40分 并说
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库克船长登陆处 & 悉尼陆上观鲸点 - Kurnell Peninsula / Botany Bay NP (2008-8-29) patrickzhu 
发表于 2014-3-26 10:50
