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txyz 发表于 2014-1-9 23:59 
ATO在解释什么是税务公民的时候有几个案例,有一个就是LZ这种状态,老公在海外,老婆孩子在澳洲,在这个 ...
你是不是看错了,我把那几个case都看了,我觉得最符合LZ老公的是这一个,而ATO的界定他不是税务居民。
Gerhardt - a new migrant who hasn't quite left his old country
Facts
Gerhardt migrated from Sweden to Australia with his family.
He had to return to Sweden to see out a performance contract that had two years to go.
He departed one month after arriving and settling the family here.
In Sweden he stayed in the family house that they had been living in before moving to Australia.
He also retained the family car so that he could travel around for his work in Sweden.
He used to play tennis with a local club in Sweden and, on his return, resumed his association with the club.
Although he intends to join his family in Australia for good at the end of his contract, he is leaving his options open in case he is able to secure another contract.
In the nine months that he has been back in Sweden, he has only visited his family in Australia once.
Outcome: why is Gerhardt considered a foreign resident?
From the above facts, Gerhardt is a foreign resident for income tax purposes.
The following table outlines the reasons why the four residency tests were not satisfied.
Test
This test is not satisfied because...
Residency - the resides test
although he has a residential home in Australia and his family resides here, these factors are not significant enough
he is not physically present in Australia for a considerable period of the income year, and
he intended to return to Sweden after a short stay in Australia for the purpose of settling his family.
Residency - the domicile test
he has not conclusively demonstrated that his domicile of choice is in Australia
Gerhardt's circumstances indicate that he has a permanent place of abode in Sweden
his intention of joining his family for good after completion of his contract is also not conclusive, as his actions indicate that his absence from Australia is indefinite, and
his single visit to Australia in the nine months also adds weight to the conclusion drawn.
Residency - the 183 day test
he was in Australia for only one month.
Residency - the superannuation test
this does not apply in Gerhardt's circumstances.
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