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本帖最后由 jeff_lawsons 于 2015-6-5 14:11 编辑
lhwachiles 发表于 2015-6-5 10:01 
结婚了
家人都在澳洲
国内房子没有卖，出租了
Whether you are a resident of Australia for income tax purposes is a question of fact.
Based on the facts you provide, it looks to me you will more likely to be classified as an Australian resident for tax purposes.
You would also need to determine whether you will be classified as a ‘temporary resident’. Temporary residents are generally not taxed on foreign income and are only subject to CGT on assets that are classified as ‘taxable Australian property’.
Guidance on the temporary resident rules can be found at the link below:
https://www.ato.gov.au/Individua ... nts---introduction/
Assuming you are not a "temporary resident" for tax purpose, the next step is to check "Double Tax Agreements " b/t China and Australia in respect of your income from China.
The Double Tax Agreement b/t China and Australia can be found at the link below:
http://www.chinatax.gov.cn/2013/ ... 786/part/309787.pdf
You need to pay more attention to Article 14 and Article 15.
Article 14
Independent personal services
1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State except in one of the following circumstances, when the income may also be taxed in the other Contracting State:
(a) if the individual has a fixed base regularly available to him or her in the other Contracting State for the purpose of performing his or her activities; in such a case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
(b) if the individual's stay in the other Contracting State is for a period or periods exceeding in the aggregate 183 days in any consecutive period of 12 months; in such a case, only so much of the income as is derived from his or her activities performed in that other State may be taxed in that other State.
2. The term "professional services" includes especially those performed in the exercise of independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Article 15
Dependent personal services
1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by an individual who is a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived from that exercise may be taxed in that other State.
2. Notwithstanding the provisions of paragraph (1), remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
(a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any consecutive period of 12 months;
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other State; and
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in that other State.
3. Notwithstanding the provisions of paragraphs (1) and (2), remuneration derived in respect of an employment exercised aboard a ship or aircraft operated by an enterprise of a Contracting State in international traffic, shall be taxable only in the Contracting State of which the enterprise is a resident.
Whether your income from China will be assessable in Australia is clearly stated in Article 14 and 15 above. You need to apply the double tax agreement to your situation.
Although Australian resident for tax purpose is generally taxed on worldwide income in Australia, the double tax agreements override domestic tax law. You will probably need to obtain tax advice from a tax specialist in China to confirm your tax position because China may not have the right to tax the income earned by you while working for Chinese employer. |
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两机三镜，再战纽西兰 (2012-4-14) 老陶 
发表于 2015-6-2 21:10
