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本帖最后由 michael.jyu 于 2012-12-5 21:21 编辑
radar1016 发表于 2012-12-5 12:08 
your answers to 1 and 3 are quite self contradictory
why am I au tax resident in Q1 and non au t ...
补充:
"请教楼主几个问题
澳籍，在海外工作3~5年，期间不回澳洲居住
1. 在海外的收入是否要每年向澳洲政府缴税？
2. 如果不需要，3~5年海外工作结束后，带着积蓄回澳洲，是否应当向澳洲政府缴税？"
根据提供的基本情况, 应用到statutory law上的测试中, 看起来像非税法居民, a) 不居住在澳洲, b) 一个财政年在澳时间少于183天, c) 假设没有养老金 (如果有, 情况就比较明朗了). 如我在#8楼所说, 如果情况复杂(模棱两可)时, 需要同时运用case law (common law). (注: statutory law 和 case law在实际运用中是互补的).
请教一下个问题, 你在海外工作3-5年后, 是不是还是要回澳洲居住 (take up residency in Australia)?
如果是, 如公司外派, 外派项目完成或工作完成后你还是打算回澳洲, 基本可以说是税务居民. (参考下面案例, 注意第三个案例的结果是非税务居民).
An Australian resident employee of a mining company was transferred overseas for a temporary work assignment for a period of 2 years and intended to return to Australia at the end of that period. The purpose of the assignment was for the employee to gain wider work experience. The employee was initially accompanied by his wife and children but the children returned to Australia to continue their schooling. The employee spent his annual holiday in Australia. During his absence from Australia he rented out his home and maintained bank accounts in Australia. He made no investments in the overseas country and remitted all money in excess of living requirements to Australia for investment. In those circumstances the taxpayer was not considered to be a resident of Australia under the ordinary meaning of the word "resident" but was considered to be a resident under the extended definition of that term.
Result: resident.
A bank officer was posted from Australia to the New Hebrides for 2 years only and never intended to stay any longer. During his overseas posting he maintained bank accounts in Australia, into one of which family allowance payments continued to be made, and let his Australian home unfurnished. He was accompanied by his wife and children. His place of abode in the New Hebrides was considered to be temporary or transitory for two reasons. Firstly, he lived, by the bank's continuing permission, in a house leased by the bank in the New Hebrides. Secondly, having regard to the 2- year period of his appointment, the taxpayer's relationship with his place of abode in Port Vila lacked " a more enduring relationship" (see Applegate per Fisher J 79 ATC at p.4317; 9 ATR at pp 910-911) with the particular place of abode than that expected to exist where a person ordinarily resides there or has there his usual place of abode (Case Q68 83 ATC 343; Case 132 26 CTBR(NS) 913).
Result : resident.
An engineer was sent by his Australian employer to the Philippines on a project assignment for a minimum period of 3 to 4 years and he decided to relocate his family in the Philippines. In fact, the assignment was terminated after 2 years and the taxpayer returned to Australia. It was always his intention to return to Australia at the completion of the project. He retained his Australian home and rented it out. On arriving in the Philippines, the taxpayer and his family initially resided for short periods at a hotel and in an apartment. Later, he sub-leased a house which the family occupied until their return to Australia. Having regard to the nature and quality of his use of the place of abode in the Philippines, the taxpayer was considered to have established a permanent place of abode outside Australia (Case R92 84 ATC 615; Case 145 27 CTBR(NS) 1131).
Result : non-resident.
如果是不打算回澳洲居住或者说不清楚要离开澳洲多久 (如归国创业, 公司外派 - 指外派的时间你不清楚但是是长期的外派.) , 基本可以说是非税务居民.(参考下面案例).
A person who had just completed tertiary studies decided to leave Australia for an unspecified period of time to work in one overseas country to gain work experience. Before leaving she closed all bank accounts except for a 5-year interest bearing deposit. She had no established home in Australia and no spouse or children in Australia. While she was forced to return to Australia within 18 months due to an illness, she was considered to be a non-resident as it was her original intention to remain outside Australia for an unspecified period of time and she was considered to have a permanent place of abode in the overseas country.
Result: non-resident.
An engineer went to a developing country to manage an aid project. He received a salary supplement paid under an Australian Government assistance scheme. He expected to remain in the overseas country for 18 months and then to obtain a posting to manage a similar project in another developing country. He was considered to have a permanent place of abode in the overseas country and to be a non-resident of Australia. A different conclusion may have been reached if it had been his intention to return to Australia at the end of the first posting.
Result: non-resident.
"如果在澳洲有房产，然后去海外工作3~5年 结论会有不同吗？（在海外期间 房产出租，租金正常在澳洲报税 应当是按 non tax resident 税率计算吗？）"
有没有房产这不是决定性考虑因数, 税务局或法庭要综合考虑其他因数, 如#14楼主所说, 你的家人是不是在澳洲, 投资是不是在澳洲, 在澳洲有没有财产等等. 可以参考下面案例:
A businessman operating an import/export business spends over 6 months every year in the overseas country with which most of the business is carried out. His wife travels with him during the 6-month stay overseas. Their children, aged between 20 and 32, live in Australia. The businessman owns a home in Australia where he lives for just under 6 months each year and a home in the other country where he lives the rest of the time. He holds investments and other accounts in both countries. Because of the length of his stays in Australia, the conclusion was reached, having regard to the duration of his presence overseas and the lack of continuity of his presence overseas, that he had not established a permanent place of abode in the overseas country. This conclusion was supported by the extent of the durability of his association with Australia. In the absence of evidence that he had adopted a domicile of choice in the other country (for example, a migration visa to the other country), he was considered to be a resident of Australia and therefore subject to Australian income tax on all income derived by him.
Result: resident.
了解的那么多案例后, 不谨要问, 如何出证据让税务局或法院认可,认同你的'目的, 打算' (intention), 也不是那么简单!
讨论中所有案例来自TAXATION RULING NO. IT 2650.
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参加活动-蝈蝈厨房之简单晚餐-4#更新 (2010-7-11) t_guoguo 
楼主:michael.jyu
发表于 2012-12-5 13:09
