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外语不好受憋啊，费了九牛二虎之力，找到了这个，不知道对不对啊。
网址是这个：
http://www.ato.gov.au/individuals/content.aspx?doc=/content/64162.htm&mnu=43664&mfp=001/002
内容如下：
Investing in Australia - what you need to know
Foreign residents are taxed in Australia on their Australian sourced income. This introduction explains how tax applies to income you earn from your Australian investments. If you earn income from business activities in Australia, refer to Doing business in Australia - what you need to know.
Interest, unfranked dividends and royalties
If you are a foreign resident, tax is generally withheld in Australia from interest, unfranked dividends and royalties you earn in Australia.
You don't need to lodge an Australian income tax return if the only Australian-source income you earn is interest, dividends or royalties on which foreign resident withholding tax has been correctly withheld. Such income does not need to be included in an Australian income tax return.
Tax should be withheld by the payer at the following rates:
Treaty countries
Non-treaty countries
Interest
Some agreements provide an exemption from withholding tax in certain circumstances.
10%
Unfranked dividends
Most agreements reduce the rate to 15%.
30%
Royalties
Most agreements reduce the rate to 15%.
30%
You need to advise your Australian payer of your current overseas address so they can withhold the appropriate rate of tax, otherwise they may withhold tax at the higher rate of 45%.
Your Australian payer does not withhold tax from franked dividends, as they will have already paid tax on the profit represented by the dividends.
[ 本帖最后由 tina50 于 2011-11-30 14:07 编辑 ] |
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良辰美景---江南小镇 (2005-4-4) 小米 
发表于 2011-11-28 12:30
发表于 2011-11-29 14:22
