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原帖由 tracychen_2000 于 2010-8-18 00:00 发表 
关于PARENT TAX OFFSET ,纠结的点是在于父母是不是RESIDENT FOR TAX PURPOSE。
You cannot claim a tax offset if your dependant did not reside in Australia or they were only visiting you during a holiday in ...
根据我对ATO网站的解读,这些因素没有哪一个是决定性的。 他只是一个帮助你的指南。请看CALCULATOR的例证
Are you migrating and settling in Australia?
no
Are you an Australian returning to live?
no
Have you stayed or do you intend to stay in Australia for six months or more?
yes
Have you stayed or do you intend to stay in a particular place continuously for six months or more?
yes
What is your main purpose for being in Australia?
Visiting friends or relatives
Where do you live while in Australia?
staying with family, friends
Do you have a spouse and / or dependent children?
yes
Where are your spouse and / or dependent children?
currently living with you
Where do you hold the majority of your assets?
overseas
Are you a member of any clubs, churches, community groups or organisations in Australia?
no
Determination of residency Version 3.0.0
Resident
You are an Australian resident for taxation purposes as your behaviour during the time you spend in Australia reflects a degree of continuity, routine or habit that is consistent with residing here.
This decision is based on the information you have provided. If your circumstances change, please use this tool again to assess whether your residency status has also changed.
As an Australian resident, you:
need to lodge annual income tax returns. The Australian income year commences on 1 July and ends on 30 June the following year.
need to declare worldwide income that you earn, subject to the operation of any international tax treaties and provisions dealing with specially defined temporary residents. That includes capital gains from the disposal of assets.
will be subject to income tax at resident rates that includes a tax-free threshold.
will be subject to Medicare levy. This does not mean you are automatically entitled to Medicare health benefits.
以上是我根据大多数人的情况作的例子,希望对大家有帮助 |
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