求教：中国退休金是否需要报税？

zzzzwu

请教:  pr父母移民中国退休金在e-tax 上报税， 应该填在item20的哪一栏？  前提是， 在澳洲收入超过了18200澳元。

          中国和澳洲有没有tax treaty？  如果需要报税， 下面这段话怎么样理解：
However, if your foreign pension or annuity (including any lump sum payment of your foreign pension or annuity in arrears) is not taxable in Australia, do not show this income anywhere on your tax return.    （摘自item20)

          可是如果不报的话， 又是怎么样理解这段话呢：
Foreign tax paid on your foreign pension or annuity
If you are not going to claim a refund of foreign tax paid from the country which paid your foreign pension or annuity, you need to enter the foreign tax paid at this item.   （item20)
        
          最关键的是： 中国的退休金是否要报税？
         
         
         

墨世晴天

PR 的海外收入应该是不用打税的吧、》？？

LENNY_DONG

如果一整年都在澳洲，选了TAX REISDENT PURPOSE

那么退休金需要申报

LadyMary

If you're an Australian resident for tax purposes, you are taxed on your worldwide income, so you must declare any foreign income in your income tax return.

However, you dont need to report income from foreign pension and annuity if they are NOT taxable in Australia.

Not taxable Foreign pension and annuity including any pension you transferred from foreign country to Australia within 6 months after becoming Australia resident

LENNY_DONG

https://www.ato.gov.au/Individua ... 00_21158#P300_21158

zzzzwu

LENNY_DONG 发表于 2014-8-1 21:19
如果一整年都在澳洲，选了TAX REISDENT PURPOSE

那么退休金需要申报

在 e-tax 上，  Item  20,  填在哪一栏呢 ？  谢谢 ！！！！

LENNY_DONG

zzzzwu 发表于 2014-8-1 21:01
在 e-tax 上，  Item  20,  填在哪一栏呢 ？  谢谢 ！！！！

有个OVERSEA PENSION一栏

zzzzwu

LadyMary 发表于 2014-8-1 21:33
If you're an Australian resident for tax purposes, you are taxed on your worldwide income, so you mu ...

继续请教：中国的退休金是属于NOT taxable in Australia的吗？  

阿姨

关注这个问题

dragonballz

If you can prove your Chinese tax rate is more than 15%, the pension from China should be tax free then. very complex issue.

小铁匠

也想知道一下

rainyfriend

dragonballz 发表于 2014-8-3 21:43
If you can prove your Chinese tax rate is more than 15%, the pension from China should be tax free t ...

不是吧，这个要看中国跟澳洲有没有tax treaty.
如果说错请纠正

上书房行走

Article 18
Pensions
Subject to the provisions of paragraph (2) of Article 19, pensions paid to a resident of a Contracting State in consideration of past employment, and payments made to a resident of that State under the social security system of the other Contracting State, shall be taxable only in the first-mentioned State.

Article 19
Government service
1.        (a)        Remuneration, other than a pension, paid by a Contracting State or a political subdivision or local authority of that State to an individual in respect of services rendered in the discharge of functions of a governmental nature shall be taxable only in that Contracting State.

(b)        However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who:

(i)        is a citizen or national of that other State; or

(ii)        did not become a resident of that other State solely for the purpose of rendering the services.

2.        (a)        Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or local authority of that State to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

(b)        However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a citizen or national of, that other State.

3.        The provisions of paragraphs (1) and (2) shall not apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by a Contracting State or a political subdivision or local authority of that State. In such a case, the provisions of Articles 15, 16, 17 or 18, as the case may be, shall apply.

中国和澳洲签订的TAX TREATY.

我的理解：如果你是澳洲的居民或者公民，澳洲有权对中国所发的养老金进行征税。反之亦然

大葱和葱花

LENNY_DONG 发表于 2014-8-1 20:19
如果一整年都在澳洲，选了TAX REISDENT PURPOSE

那么退休金需要申报

这个收入不用交税吧？如果不用，请问算不算在adjusted taxable income 里阿？比如申请commonwealth senior card 时？谢谢

lee2267

澳洲没法查国内的养老金。。你懂的