父母来澳也可当作是退税的一项吗？

courier

我的疑问是

如果父母的探亲签证，但是申请的时候，很多都是说目的是来照顾孙子孙女的，并且来了之后也开了自己的帐户什么的，这个能否构成 established a pattern of habitual behaviour呢？

例子里面有个女的，好多亲戚在澳洲，来澳洲住了9个月的医院，也算tax resident的

那个ruling里面也说，读书的不是问题

[ 本帖最后由 courier 于 2007-6-22 19:15 编辑 ]

Bigman

我按照ATO的那个网址选择了一下，我父母过来呆一年，是算depedent的

zigzag

Example 6

90. Maria Congiunto is a single Italian woman who has a number of relatives living in North Queensland. She is employed as an engineer in Milan. Through her family in Australia, Maria has accumulated a portfolio of Australian investments. She usually visits Australia every second year to see her relatives and to check on her investments.

91. As a result of a serious illness, Maria has been advised by her doctor to give up work until she fully regains her health. She asks a friend to live in her home in Milan while she spends nine months with her niece in North Queensland recuperating. In Australia, she lives at a particular place and has regular appointments at the hospital, she opens an Australian bank account and as soon as she is able, she leases a car and joins the local Italian club. As planned, she returns to work in Italy after nine months.

         Decision: resident

         (Refer paragraph 43 for guidance.)

92. An extended stay in itself does not necessarily lead to the conclusion that Maria resides in Australia. Staying here to recuperate from her illness is different from her usual life as an engineer, although she would have had to recuperate if she had remained in Italy. However, she came to live in Australia with her niece and, while here, the quality and character of Maria's behaviour establish that  she has developed a routine over nine months that indicates she is residing here.


Example 7

93. Conchita Hernandez is a wealthy businesswoman from Mexico. Each year she travels to Australia to inspect her numerous properties on the Gold Coast and to have a holiday. Depending on other business commitments, her stay varies from one month to three months.

94. During the 1998 year, she decides to stay in Australia for nine months at various resorts around the Gold Coast and the Great Barrier Reef. Her family do not accompany her. Predominantly, she uses the stay as an opportunity to 'recharge her batteries after experiencing an extended period of family problems'. In addition, she is contemplating making some major investments and wants some preparation time.

         Decision: non-resident

         (Refer paragraph 43 for guidance.)

95. The main purpose of Conchita's stay is to relax by having a holiday at various resorts around Queensland. This is a definite change or break in the ordinary habits of Conchita's way of life. During her nine months in Australia, she does not exhibit a routine or pattern of habitual behaviour. Her purpose and pattern of living are not to settle here for a period but to be a traveller on a holiday.

我觉得Sample6 和Sample7 的主要区别就是Sample 6是固定住在一个地方，所以称之为Resident。而Sample 7 虽然也是9个月，但明显是旅游。

从Taxation Ruling来看，特别是Sample6, 很符合探亲老人，这肯定不能算是Holiday。

虽然从ATO网站上的这一条来看，好像不是很符合。但是，这只是很简单的解释，不全面，也有很多歧义。所以才要有一个很详细的Taxation Ruling。
•        been in Australia for more than half of the financial year, unless
o        your usual home is overseas, and （在这一年，我的家就是我孩子的家）
o        you do not intend to live in Australia. （没有Permanently这个限定词）

我个人觉得，Taxation Ruling的解释应该高过ATO网站的简单条例。

我觉得有一个很简单的办法，就是让探亲老人去申请TFN，如果拿到，自然没问题。如果被拒绝，那就只有死心了。

闲扯一句，这里有些人连Australian resident for tax purposes 和Permanent Resident的区别都没有搞清楚。
复习一下

The residency tests the Tax office uses to determine your residency status for tax purposes are not the same as those used by other Australian agencies for other purposes such as immigration.
出处：http://www.ato.gov.au/individual ... 01&st=&cy=1

BOC

比较关注这个话题，我知道有的人报了退税，到目前为止还没有任何问题，当然这不代表ATO就认可了，可能只是没有细查。我胆子比较小，从来都不敢报探亲父母。
希望有做退税会计的同学能澄清一下到底可不可以。

rb

算出来好像半年也可以。