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superdigua 发表于 2020-8-29 21:46 
那个只是一段评论。
我已经给出了 commonwealth 银行的解释。
https://www.ato.gov.au/Individua ... ts-your-tax-return/
If you become a foreign resident
You will need to lodge a tax return if you have Australian income, including:
employment income
rental income
Australian pensions and annuities, unless an exemption is available under Australian tax law or a tax treaty
capital gains on Australian assets.
https://www.ato.gov.au/Individua ... 0A%20capital%20gain,may%20have%20to%20pay%20capital%20gains%20tax%20%28CGT%29.
Taxable Australian property includes:
a direct interest in real property, or a mining, quarrying or prospecting right to minerals, petroleum or quarry materials
a CGT asset that you have used at any time in carrying on a business through a permanent establishment in Australia
an indirect Australian real property interest. This is an interest in an entity, including a foreign entity, where:
you and your associates hold 10% or more of it
the value of your interest is principally attributable to Australian real property. |
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