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[个人所得税] 是否是稅務居民真難懂最后跟贴：ＳＭＨ。COM.AU 磚帖 The tricky question of expat tax Max Newnham September 8, 2010 For many years Australian workers have been moving permanently overseas to live and work. They may still be Australian citizens, but for tax purposes they are treated as non-residents. Q. I am soon to relocate to a small undeveloped country with no tax agreement with Australia. This will be where my home is and I will retain no residence in Australia. I intend to maintain my online share trading account in Australia and continue trading in shares. Any capital gain I might make will have to be declared as income in my new country of residence and subject to tax. Will I also have to pay tax in Australia on these gains? A. How you will be treated tax-wise on your Australian-sourced income will depend on the local tax laws. You should seek professional advice from someone there who can advise you on how the Australian income and tax paid is assessed. As a non-resident any Australian income you earn will have tax paid on it with few exceptions. One of those exceptions is fully franked dividend income, which you can receive and not pay any Australian tax. If you are earning interest income you should let the financial institution know you are a non-resident as it must deduct 10 per cent withholding tax. If you make capital gains on the sale of any of your shareholdings you will need to pay capital gains tax in Australia. Depending on the local tax laws you may get a credit for the Australian tax you pay to offset any local tax levied. Q. I am an Australian citizen who has been residing and working in the Caribbean for the past 15 years. I need to go back home to Australia for an unspecified time to look after a relative and will also have to take up work while there. I have an Australian tax file number but have declared myself a non-resident for income tax purposes. Where do I stand with regards to tax in Australia, if my main place of abode is declared as here in Barbados, but I still need to work in Australia? A. As a non-resident for Australian tax purposes any income you earn while here looking after your relative will be taxable. The tax rates for non-residents are 29 per cent on the first $37,000 you earn, after which you pay tax at normal resident marginal rates. For example on a salary of $60,000 you would pay tax of $10,730 on the $37,000 (at a rate of 29 per cent), then pay 30 per cent tax on the remaining $23,000, which equals a tax payment of $6,900. Q. I was wondering how I use the tax losses I have accumulated while living overseas. Can the losses be used to offset capital gains tax on the selling of an investment property and if so how is this calculated? A. It sounds like you have a rental property in Australia that you are making losses on. This should mean you lodge an Australian tax return that shows these losses and records the fact you have an increasing carried forward loss. If this is the case you will be able to offset the accumulated losses against the capital gain you make. For example if the total of the losses was $25,000 when you sell the property, and you make a capital gain of $100,000, after the 50 per cent discount the assessable gain would be $50,000. This $50,000 is then reduced by the accumulated losses of $25,000 leaving net taxable income of $25,000. As a non-resident all of this is taxed at the 29 per cent rate. 最后发表：白雲山民	白雲山民 2010-9-9 14:20	01416	白雲山民 2010-9-9 14:20
[小生意] 小生意报税后可以修改的吗？最后跟贴：同意上面的，不行最后发表：taxsolution	jyy_jessie 2010-9-9 10:41	21457	taxsolution 2010-9-9 13:00
[个人所得税] 请教生意房产的银行贷款利息，可以退税吗？最后跟贴：生意是买在公司名下。房产是买在个人名下。那么就是说房产和生意是分开的吧（偶的理解）自住房是没有任何优惠可以用来退税的如果是投资房贷款和房租如果是负数的话那么就可以避税... 其实大大不需要找律师，直接找个tax accountant问一下就好了我刚给朋友问过，关于投资房的事情最后发表：ferrero_yy	七朵花 2010-9-8 12:39	41307	ferrero_yy 2010-9-8 22:39
[个人所得税] 请教关于退税的问题最后跟贴：看上去应该要交一些，估计2，3千吧。不过想想FTB回来的钱应该比你交的税多了。最后发表：ronitrue	terryzhu 2010-9-8 00:11	31266	ronitrue 2010-9-8 16:37
[个人所得税] --- 最后跟贴：6000以下并且你这一年都没有交过税的话，交个non-lodgement表就可以。你是需要填写一些个人信息的。点击下载： http://www.ato.gov.au/content/downloads/ind00237926n25860610.pdf 最后发表：lovebandk	meibu 2010-9-8 11:12	41645	lovebandk 2010-9-8 14:35
[个人所得税] 请教一下，HELP贷款读书的学费可以deduct么？最后跟贴：thank you!! 最后发表：leski	leski 2010-9-7 13:34	21266	leski 2010-9-7 20:39
[公司所得税] 请教关于购买办公用品报税的问题最后跟贴：原帖由 kevin2008 于 2010-9-6 19:02 发表自己注册了一个company，个人帐户和公司帐户都有，有时先用个人帐户支付了,然后想问问怎么退税。这个算是你花钱给公司买东西，报税从公司里面报，因为你说的这几样东西很明显的是公司费用。你入账的时候可以 Dr expenses &　Cr　Director’ｓ　Loan Director loan to company 对小公司来说比较简单。（你也可以收公司一些利息）但是Director loan from company就要付利息给公司。最后发表：ronitrue	kevin2008 2010-9-3 17:47	82687	ronitrue 2010-9-7 10:16
[其他信息] CA firm 实习中应该注意的最后跟贴：ATO hotline - my experience is that normally the third or fourth person they put me through can help me with my questions in regard to some tax rulings. So patience will be rewarded. [ 本帖最后由 Devil_Star 于 2010-9-7 10:15 编辑 ] 最后发表：Devil_Star	大地飞歌 2010-8-30 19:50	21804	Devil_Star 2010-9-7 10:13
[个人所得税] pre-fill验证无法通过最后跟贴：如果你以前用过etax，需要有你以前退税的notice of assessment，上面有你的reference number和退税时间等。如果以前没用过etax，就不需要最后发表：lovebandk	gloucester 2010-9-6 12:01	51356	lovebandk 2010-9-6 23:15
[小生意] 小生意怎么给老婆开工资？最后跟贴：你还要给她交税和支付养老金的最后发表：lovebandk	zcflying 2010-9-6 21:10	11670	lovebandk 2010-9-6 23:07
退税条件疑问最后跟贴：赞同最后发表：leafer	macquarie 2010-7-21 15:36	61383	leafer 2010-9-6 17:10
[个人所得税] 有没有在布里斯本的便宜一点的会计师可以帮忙退税最后跟贴：和哪个会计师没关系，下一财年可以claim上一财年的退税费用，但只是抵减应税收入。最后发表：lovebandk	tyhi 2010-8-17 21:12	41543	lovebandk 2010-9-5 22:34
[个人所得税] 2010 退税求教最后跟贴：根据TAX RULING, TA93/30, 第15款15. The expenses that may be associated with a home office or study can be divided into two broad categories. These are: * Occupancy expenses relating to ownership or use of a home. These include rent, mortgage interest, municipal and water rates and house insurance premiums. * Running expenses relating to the use of facilities within the home. These include electricity charges for heating/cooling, lighting, cleaning costs, depreciation, leasing charges and the cost of repairs on items of furniture and furnishings in the office. 第16款. If part of a taxpayer's home qualifies as a place of business, the taxpayer may be able to claim a portion of the occupancy expenses incurred under subsection 51(1) . 第17款. The actual amount which can be claimed is dependent on the taxpayer's individual circumstances. In most cases, the apportionment of the total expense incurred on a floor area basis is the most appropriate method. 仅供参考最后发表：茄菲	neal 2010-8-31 22:15	202268	茄菲 2010-9-5 21:23
[其他信息] 首套房子出租的问题最后跟贴：中介说有办法就问你中介，看看他们到底怎么个办法，是不是纯粹揽生意。首次买房子可以出租，只是出租的话就没有首次买自住房的那些优惠了。如果你故意瞒着照样出租的话，不查就没事儿，查到的话最少那些优惠的钱要退，有没有罚款有多少我就不清楚了。。。最后发表：ronitrue	oz2009 2010-9-5 13:02	41345	ronitrue 2010-9-5 20:10
[个人所得税] 报税问题求助，关于medicare levy surcharge 最后跟贴：原帖由大地飞歌于 2010-8-28 07:38 发表借贴问一下，申请medicare levy exemption大概要多久？我递上去一个月了还没动静~~ 据我SUPERVISOR说要5-8个星期最后发表：jty5368765	vichybaby 2010-8-27 23:34	52796	jty5368765 2010-9-5 19:03
[其他信息] 买房子啦的问题最后跟贴：以下情况各有多少优惠？ 1.50万以下二手 2. 50万以下新的 3. 60万楼花 4. 60万已近快造好的楼花另外新开的楼盘信息在哪里可以找到？最后发表：oz2009	oz2009 2010-9-4 23:48	71423	oz2009 2010-9-5 13:08
[个人所得税] hospital excess fee 最后跟贴：是的，自掏腰包的费用都可以算的最后发表：lovebandk	yxz98 2010-9-3 11:30	21337	lovebandk 2010-9-4 23:02
[个人所得税] 什么情况下以家庭为单位报税划算呢？最后跟贴：税都是individual的，没有家庭的最后发表：lovebandk	找工作 2010-9-4 22:26	11570	lovebandk 2010-9-4 23:00
[个人所得税] 关于退税DEDUCTION的车的问题最后跟贴：你不说了车是公司除的，油也是公司出的嘛。怎么还做你个人的expense？ work related car expense是针对using ur own car for work purpose [ 本帖最后由 lovebandk 于 2010-9-4 22:56 编辑 ] 最后发表：lovebandk	joyceric 2010-9-4 20:03	11419	lovebandk 2010-9-4 21:12
[其他信息] 想请问ebay的收入如果是很少的要在退税时报上吗？最后跟贴：http://www.ato.gov.au/individual ... =/content/66884.htm ato的链接判断你是不是算business 7.5万是判断要不要注册GST。不可能收入都到7万五了才报税。有几千块了差不多就开始算business了。最后发表：ronitrue	似是故人来 2010-9-3 15:49	51670	ronitrue 2010-9-4 21:02
[个人所得税] 求教一个税法的问题最后跟贴：原来这样。这会计在吹呢。。谢谢各位最后发表：leski	leski 2010-9-1 22:29	62812	leski 2010-9-3 21:16
[个人所得税] 大家退的税都回来了吗最后跟贴：我的税单已经到了一个礼拜了也不见钱。。。最后发表：lovemylife ...2	sockpuppet 2010-8-12 20:54	314622	lovemylife 2010-9-3 20:08
[个人所得税] 我是resident吗？最后跟贴：在ATO网站上的 Are you resident tool? 来确定你是否是resident for tax purpose 最后发表：taxsolution	linpo 2010-8-21 22:27	81861	taxsolution 2010-9-3 12:02
[个人所得税] 个人medicare surcharge 最后跟贴：个人少于77000 不用交surchage ,etax 要手动填最后发表：taxsolution	sweetwinds 2010-8-19 11:48	162158	taxsolution 2010-9-3 11:58
[公司所得税] 请问各位大虾，Interest paid和Interest expense的区别是什么啊？最后跟贴：狗来的 Interest Expense is usually calculated by (Carrying Value of LiabilityYield Rate Time). Carrying Value is the actual present value of the liability (including discounts earned, etc) Interest Expense is the money that actually goes out of the firm. Interest Paid is calculated by (Face Value of LiabilityInterest Rate Time). Interest Paid is the fair-value of dues from the firm, but is not the actual value of the liability. Interest Expense is the amount reflected in the books of the firm, and is usually higher than Interest Paid. 最后发表：lovebandk	ayumiww 2010-9-2 21:05	12798	lovebandk 2010-9-2 22:07
[个人所得税] ............ 最后跟贴：ATO认为人民币不算是钱，所以不用报了最后发表：不会游泳的鱼	yczf 2010-8-31 11:59	71555	不会游泳的鱼 2010-9-2 19:13
[个人所得税] 将e-Tax 2010 报税资料保存为pdf 格式最后跟贴：谢谢分享最后发表：lovebandk	cl2007 2010-8-31 20:25	11671	lovebandk 2010-9-1 23:00
[小生意] 急求帮助！！关于做小生意。。。最后跟贴：万分感谢。。。最后发表：limingdela	limingdela 2010-8-30 19:40	21412	limingdela 2010-8-31 22:02
[个人所得税] etax2010 能打开09年的etax文件吗？最后跟贴：谢谢大头同学，我没做修改，我是这样的：楼上的同学们，先新创立一个今年的新文件，一步步进去以后，大概第三四步的时候，软件会主动问你要不要用去年的报税文件，到那个时候再导入就可以了最后发表：蓝月亮	蓝月亮 2010-8-30 22:56	61406	蓝月亮 2010-8-31 21:23
[个人所得税] 求助，境外收入如何避免交税最后跟贴：搞啊，我还以为多少收入呢最后发表：armwe1	guojun 2010-8-29 11:43	212736	armwe1 2010-8-31 20:24
[个人所得税] 6万年薪的单亲妈妈，政府2个星期给多少钱？最后跟贴：最后发表：白雲山民	gztqm0923 2010-8-31 11:49	41866	白雲山民 2010-8-31 19:52
[个人所得税] 合理避税最后跟贴：如果楼主有孩子的话，楼主这个收入基本上交的税都有通过牛奶金返还给你家了。再想多要很难。也就是其实你没有交什么税。还是别动这个脑筋了。最后发表：大球球	wangxiaodong 2010-8-31 10:01	212374	大球球 2010-8-31 14:20
[其他信息] ABN下收入一点钱，应该归入salary还是net income还是PSI？最后跟贴：像lz判断的，不符合psi就用15来填。对做小生意的15是经常用到的。 PSI这个处于employment和business之间的东西，我很少用到这个。最后发表：ronitrue	木头cool 2010-8-19 19:25	61852	ronitrue 2010-8-31 09:51
关于2010 tax return 的问题最后跟贴：原帖由 accelerate 于 2010-8-30 15:30 发表谢谢你的意见，如果做adjustment, 可是手机丢了怎么算它的termination value呢？这个不是它的购买价-已经depreciate掉的价值吗？手机应该是low value pool，300刀-1000刀之间的吧。。俺说的可能不对，仅供参考哦～～最后发表：lovebandk	accelerate 2010-8-19 20:29	212489	lovebandk 2010-8-30 22:29
现金工能拿政府补助吗最后跟贴：你每次都要去centerlink报道，还有你朋友要买房子小心被ATO盯上最后发表：大地飞歌	youthcentry 2008-10-30 20:02	163052	大地飞歌 2010-8-30 19:28
[个人所得税] 前老板还没给我GROUP CERTIFICATE 咋办? 最后跟贴：7月14号以后一般都弄好了,如果没有就是不想给,你应该和你前雇主说我去ATO投诉！！最后发表：大地飞歌	ladygagaga 2010-8-22 00:41	81761	大地飞歌 2010-8-30 19:21
[个人所得税] 没有收入需要报税吗？最后跟贴：non lodgement adivce 最后发表：大地飞歌	lazysnail 2010-8-29 22:34	41560	大地飞歌 2010-8-30 19:15
[个人所得税] Medicare Levy疑问最后跟贴：Medicare levy exemption一般申请多久？我都递上去一个月了还没下来最后发表：大地飞歌	lazysnail 2010-8-29 21:59	41495	大地飞歌 2010-8-30 19:09
[个人所得税] 老公长期在国内，报税的时候如何填写配偶收入？最后跟贴：好的，谢谢各位！最后发表：gdnhxj	gdnhxj 2010-8-29 17:48	41995	gdnhxj 2010-8-29 22:10
[个人所得税] 关于今年报税的疑问最后跟贴：同意ls的， tax withheld数目可能不一样了最后发表：bffbffbff	JackZhang 2010-8-27 15:08	91510	bffbffbff 2010-8-29 20:09