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ozforever 发表于 2014-3-25 22:41 
不能,居民才可以。我的理解
http://www.ato.gov.au/Individual ... dency-and-your-tax/
Your residency and your tax
Within this publication 'foreign resident' is the same as 'non-resident'.
Residency is a central concept in taxation. It determines what income you need to declare in your tax return. It also determines what tax rates apply to your taxable income to determine how much tax you need to pay.
Most people who are born in Australia and are currently living in Australia are Australian residents for tax purposes. It is also possible to be an Australian resident for tax purposes but not be living in Australia. For example, if you go overseas on a long holiday, such as 18 months, but keep your bank accounts, car and house in Australia, you may still be an Australian resident for tax purposes. Although you are not physically in Australia you are still said to be a resident for tax purposes because of the connections you have with Australia.
If you have moved to Australia from overseas and intend to stay for the foreseeable future and set up connections with Australia, you may also be an Australian resident for tax purposes.
Residency can be difficult to determine in some circumstances.
我觉得好像可以 |
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