13-14年度全年在中国工作还要保税吗？

designinitial

我持有澳洲PR,在11-12，12-13年度在澳洲居住并且有一点收入，报税两次，13-14年度在中国工作，期间回澳洲home office+度假两个月，13-14年度在澳洲没有工作收入，只有一点点和老公共有帐户的利息，大约也就一两百元，请问13-14我是否需要用E-Tax报税？看到有的同志说可以报Nill，这个要怎么报？是通过E-Tax还是打电话给ATO? 谢谢

jeff_lawsons

First, you need to determine whether you are resident for tax purpose or not.  The fact that you own property in Australia and it is available to you (you did not rent out), also you visit to Australia on break, would suggest you may be Australia resident for tax purpose. If you have established a permanent place of abode in China and your family members stay with you, then you could argue that you are non-resident for tax purpose. The result hence depends on your connections with Australia/China, which country has more significant in your family and economic ties?

The second step is to lodge the tax return in Australia.  Foreign residents are assessable in Australia on their Australian sourced income only while tax residents are assessable on their worldwide income.  In your case,  If you are non-resident, your interest would be taxed at 10%. If the bank has deducted the 10% non-resident Withholding tax,  then you do not need to file a return.  Otherwise, you need to lodge a tax return, this will trigger the ATO to issue an assessment of withholding tax (separate to Notice of Assessment). Income tax will not be payable on the interest income at ordinary non - resident rates. However if you are Australian tax resident, your foreign income will also be assessed in Australia, but you shall be able to get a Foreign Income Tax Offset.

sls2099

jeff_lawsons 发表于 2014-10-15 16:31
First, you need to determine whether you are resident for tax purpose or not.  The fact that you own ...

谢谢楼上的解答。借楼主的帖子同问：

我和老公也是2012-2013在澳洲呆了半年后回国至今全家在国内，本人澳籍，老公PR。

2012-2013该是纳税居民，已经报税了
2013-2014算是非纳税居民吧（没房产，即使有澳籍）,，那点存款在两个银行里，有一个银行已经把利息扣了10%的税，有一个银行没有扣税。

现在要报税，出现点问题，

1.注册问题。MYGOV需要澳洲本地手机号注册，我已经在国内快2年了，没有澳洲手机号了怎么办？
2. 非居民的澳洲境内收入还是要纳税吧？有个银行没扣税，不报10%的税不行吧？
3.非居民的澳洲境内收入是不是没有任何免税额或税收优惠？只能按利息的10%全额纳税？

JohnnySu

税怎样计算，主要要判断你是否税务意义上的居民。这个没有黑跟白的界限，要根据每个人的具体情况而定。
最好跟你的会计师谈谈，这样就不用自己猜了