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自己来回答一下ATO网站的标准答案：
Migrating and settling in Australia
Table of contents
About migrating to Australia
Resident for taxation purposes
About migrating to Australia
Immigrants must hold a current permanent residence visa, issued by the Department of Immigration and and Border protection, and intend to reside permanently in Australia. Persons coming to Australia from New Zealand do not need a permanent residence visa but still need to intend to reside permanently in Australia.
Resident for taxation purposes
You will only be an Australian resident for taxation purpose when you start to settle permanently in Australia. Holding a permanent residence visa is not sufficient to make you an Australian resident for taxation purposes.
If you are still spending a considerable amount of time outside of Australia, you may be considered to be postponing your final settlement. In this case, you should answer No to this question.
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又是端午粽子时节（附家乡粽子配方和包法详解图片） (2007-6-14) jintangtang 
发表于 2014-6-15 18:32
