有SUPER住海外算纳税居民还是非纳税居民

白马飞飞

回国住三年未跟税局打交道，请问现在补做过去三年的退税是什么身份，是税务公民还是非税务公民啊？

补充：回国之前辞职但仍保留SUPER帐号，银行帐号也还保留，利息少，回国期间CENTRELINK一直给我发育儿津贴。现在本人仍然在中国居住工作，只是妻儿2人在澳洲生活。

gstfree

你可以argue both ways.看那种对你税务长期有利

财神爷

澳洲税务居民，只要有妻儿在澳洲生活这一条，你就基本上没有得跑了。不信，你可以去查案例，最近好多打官司的，都是妻儿在澳洲是关键证据。

sydneysky

澳洲税务居民。

大地飞歌

Aust resident

JohnnySu

2 楼说得没错。 要整体看。
如果能证明工作和主要投资都在海外，而且海外有住房，可以argue非居民。

baoda2

Three tests of determining Australian tax resident:
1 Domicle test
2 183 days test
3 Commenwalth superannuation Test

You need actually live in Australia continuously or intermittently, during more than one-half of the tax year, unless the comissioner is satisfied that your usual place of abode is outside Australia and you do not intend to take up residence in Australia

jeff_lawsons

I would strongly suggest you to apply for a binding ATO private ruling.

Note that an individual can be a resident of Australia for part of an income year. For example, we have obtained private rulings for clients to confirm that they ceased being Australian residents part-way through an income year.

It is also possible for spouses to have different residency statuses at a point in time. While it is not a normal situation, if there is sufficient evidence to support the argument then it is possible to argue that one spouse is a resident while another spouse is a non-resident.


Although you may have assets and family ties in Australia, you may still be non-residents for income tax purposes if you have established a permanent place of abode outside of Australia. ATO  IT 2650 outlines the Commissioner's view of the application of the term 'permanent place of abode'. The link to IT 2650 can be found below:

http://law.ato.gov.au/atolaw/vie ... T2650/NAT/ATO/00001