请教中国大陆投资个人在澳洲投资的纳税问题

壮爸爸

我有个大陆朋友想投资澳洲股市，如有收益就放在这里，将来小孩留学用。

我想ATO不应该课税，但不知道两国是否有税务协议，中国那边要交税或中国那边监管严很难逃掉。没听说大陆股民炒股有收益，税务局去催税呀。同理海外炒股的收益。

多谢仙人指路。

xiaoxiniu

楼主问的
是非居民，
是股票， ......

老罗...... 彪悍的银僧罢需要解寺哈......

请大家有空多看书，多给ATO 电话,然后再上来指点江山哈......

壮爸爸

xiaoxiniu 发表于 2014-12-7 16:12
非居民，
资本利得， 免。
股息收入

多谢。

ellepopo

楼上误导。非居民资本利得 46.5%税率，利息10%， 股票分红，30%

壮爸爸

ellepopo 发表于 2014-12-7 18:02
楼上误导。非居民资本利得 46.5%税率，利息10%， 股票分红，30%

哇！吓我一哆嗦，46.5%！！！

能给链接吗，仔细研究研究。

ellepopo

壮爸爸 发表于 2014-12-7 19:46
哇！吓我一哆嗦，46.5%！！！

能给链接吗，仔细研究研究。

If you're a foreign resident for tax purposes, you:
need only declare income you derived in Australia
don't have to declare interest income if withholding tax has already been deducted
are not entitled to the tax-free threshold (that is, you pay tax on any assessable income you earn in Australia)
can't claim most tax offsets
don't pay the Medicare levy.

https://www.ato.gov.au/Individua ... ce-residency-makes/

ellepopo

The law has been amended to remove or reduce the 50% discount on capital gains made after 8 May 2012 by non-resident individuals on taxable Australian property.
https://www.ato.gov.au/General/C ... n-foreign-residents,-temporary-residents-and-changing-residency/

Foreign residents
If you are a foreign resident for the full year, the following rates apply:
Tax rates 2014–15
The following rates for 2014–15 apply from 1 July 2014.
Taxable income
Tax on this income
0 – $80,000
32.5c for each $1
$80,001 – $180,000
$26,000 plus 37c for each $1 over $80,000
$180,001 and over
$63,000 plus 45c for each $1 over $180,000

更正一下上面最好税率是45%

壮爸爸

ellepopo 发表于 2014-12-8 09:42
The law has been amended to remove or reduce the 50% discount on capital gains made after 8 May 2012 ...

谢谢专家呀，看来在澳洲搞个人投资，炒股，炒汇 是没戏了，税太高。

还不如国内呢，起码炒股有收益不用交税呀。

jeff_lawsons

If your friend is a non-resident, he is 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
Hence, if your friend only buys listed shares, the shares are unlikely to be taxable Australian assets, the CGT provisions do not apply to his shares. He does not need to declare the capital gains in his Australian tax return; also he does not have a capital loss to carry forward.
For the dividend income, if it is fully franked, then it is not assessable in Australia. If it is unfranked, then 30% withholding tax will generally apply , it is the final tax.

xiaoxiniu

就知道大咖 会来拨乱反正的......