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BesteverCPA 发表于 2015-9-7 14:08 
你知道税法吗? 无论现在怎么样,当年那个OFFSET是合法合理可以申请的,ATO审计也不怕。 ...
Your initial thread did not state whether the parents are residents of Australia but you implied the offset is available. No one can say you absolutely wrong, however, your statement is not precise enough to be the words of a Best Ever CPA. Your attitude towards different opinions is certainly farther away from being a Best Ever CPA by questioning if other knowing Tax Law or not.
The ITAA 1936 Section 159J used to outline the provisions of rebates for dependants, however, one of the conditions (s159J(1)) of such rebate is that the dependant parents must be residents of Australia for tax purposes. If the parents are visitors instead of residents, the rebate/offset should not be available. ATO ID 2002/430 (withdrawn only due to being a straight application of the law ) explained the situation as well.
If the taxpayer claimed and received the offset, it is not the endorsement from the ATO, nevertheless, a mere delay by the backlog of the taxmen. The taxpayer might walk away with the money, which should be called as tax fraud as tax loophole is something still legal. |
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