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本帖最后由 厉害 于 2016-12-7 13:27 编辑
mlink3 发表于 2016-12-7 12:41 
那有这么容易。。这些都是理论上的。。实际操作上行不通的。
如果是有澳洲身份的，但长期在海外居住和工 ...
"如果是有澳洲身份的，但长期在海外居住和工作的话， 到澳洲来超过六个月的话， 在这期间 就要算 TAX RESIDENT。然后一走就算是NON TAX RESIDENT了。 但你如果把钱放在银行里， 一般人家只会对你现有的情况UPDATE一次， 也就是你在澳洲的时候， 而那个时候你是算TAX RESIDENT的。但是你是无法向银行证明将来你是不在澳洲生活的， 理论上 你有可能离开5个月， 又回来了。 所以银行是不可能来和你一直证明你是不是TAX RESIDENT（今天算你47%， 几个月后算你10%， 过段时间后再算你47%）...所以一般没有税号， 又有居民身份的 就是47%的税。。因为银行不是税务局， 他们只会立马把税交上去。 要拿回来， 是你和税务局的事了。
因为没有税号， 交上去的税 要追回来， 过程也会相当复杂的。。你要向ATO申请PRIVATE RULING 并 出示很detail的出入境记录和你在澳洲的居住和生活的很多DETAIL。 如果利息不是很多很多的话， 根本不值得去追。。因为耗的人工和咨询费 都远远不止这点利息差"
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我本想说“好吧，你赢了”。
后来又觉得还是牺牲一些时间回复一下，算是对得起广大看帖子的朋友。按理说我自己是税务会计师，免费义务回答税务问题对我自己和同僚都不好。
你举得这个例子算是非常极端的了，但是有一点你的假设是不成立的。澳洲tax resident已经有了TFN，一旦你把TFN给了银行之后，以后银行一分钱都不会扣你的税。永远都不会，跟你离境不离境没有关系。
之后又怎么会“因为没有税号， 交上去的税 要追回来， 过程也会相当复杂的。”你以为离境几个月就会把TFN注销么？每年报税的时候，第一个需要回答的问题就是“Do you need to lodge a tax return...?"如果回答Yes，那你交上去的税就可以退回来的，没有像你说得那么复杂。
我们的父母来澳开个银行账户，远远没有这么复杂，完全没必要上升到这个高度。为了解决你这个问题，可以读以下Guideline，我就不翻译了。
Australian Tax Residency - Guidelines
Tax Residency - Background
Departing Australia
In general, although it is stressed that the issue of tax residency is very much based on individual circumstances, most Australians who leave the country with the intention of residing outside the country for two or more years and establish a home overseas are likely to be treated as non-resident from the date of departure. That means that they are not liable for Australian tax on offshore investments although they will need to consider the taxation regime in their host country. You should pursue clarity with regard to your specific tax residency status as a matter of utmost importance and seek professional advice accordingly.
Resuming Tax Residency in Australia
Once your overseas assignment is over and you decide to come home, not only are you are coming home to family and friends, but you’re also coming home to a complex taxation system. There are some important issues to bear in mind, and ideally address, before you return to Australia.
When you return to Australia with the intention of staying permanently you will generally be treated as a resident for tax purposes from the date of your return. This means that you will become subject to tax on income (wherever it is earned) as well as being liable to tax from the sale of assets no matter where they are located. In addition, there are some special rules associated with the application of Capital Gains Tax (CGT) and the taxation of pension benefits.
Tests of Residency
The issue of residency can be complicated, and is very much dependent upon an individual's personal circumstances. However, we cannot stress enough the importance of clarity around the issue of residency and expats obtaining appropriate advice - preferably in advance of an assignment or accepting a contract. A failure to address this issue can constitute an incredibly expensive mistake.
An individual is primarily a resident of Australia for taxation purposes if he or she resides in Australia within the ordinary meaning of the word "resides". However, residence in the normal sense is quite different from domicile and nationality. For example, a taxpayer may be held to be resident in Australia, "even though he lived permanently abroad, provided he visited Australia as part of the regular order of his life."
A person need not "intend to remain permanently in a place" to be found to reside there, but it seems that where the relative length or shortness of their stay in Australia is not decisive, the circumstances in which the person went and stayed have to be considered. The Taxation Office treats every case on its own particular merits.
Some common situations, and the Australian Tax Office's (ATO), approach in terms of residency are covered in the table below:
There are four tests of residency contained within the definition of 'resident' in subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA. They are alternative tests in the sense that even if an individual is not a “resident” according to ordinary concepts (see 1) below) within the common definition then they may fall within one of the other tests. The four tests for residency are:
Residency – the “resides” test
Residency – the “domicile” test
The 183 day rule, and
The Superannuation test
(a) Residency according to "ordinary concepts"
This test provides that whether a person resides in Australia is a question of fact that depends on all the circumstances of each case, with the following factors to be considered:
If the person returns to the country of origin - the frequency, regularity and duration of those trips and their purpose can be decisive factors. If the only reason for the person's absence from Australia is business, this may not be enough in itself to support a claim that the person is not a resident.
The extent of family and business ties which the person has, in Australia and in the country of origin.
Whether the individual is accompanied by his or her family to Australia and on return trips to the country of origin.
Whether the person is employed in the country of origin.
Whether a place of abode is still maintained in the country of origin or is available for the person's use while there.
Whether personal effects are kept in Australia or in the country of origin.
The extent to which any assets or bank accounts are acquired or maintained in Australia and in the country of origin.
Whether a migrant has commenced or established a business in Australia.
(b) The domicile test
An individual is a resident of Australia under the domicile test if he or she has a domicile in Australia unless the Commissioner is satisfied that the person's permanent place of abode is outside Australia. Under the Domicile Act 1982 , a person acquires a domicile of choice in Australia if the person intends to make his or her home indefinitely in Australia. The domicile test is discussed in Taxation Ruling IT 2650. Domicile generally means the country in which you were born unless you migrate to another country - then you adopt a "domicile of choice".
(c) The 183 days test
A returning expatriate, or new migrant having regard to their terms of their migrant visa, who is present in Australia for more than 183 days (continuously or intermittently) in a tax year is, generally speaking, a resident of Australia under the 183 days test. This is unless the Commissioner is satisfied that his usual place of abode is outside Australia and that he does not intend to take up residence.
(d) The Superannuation Test
This is a “statutory” test and an alternative to the ordinary tests of residence – that is to say that individual’s may be “residents” under this test when they do not in any way reside in Australia in the ordinary sense. In effect individuals are “deemed” to be residents if they “are an eligible employee for the purpose of the Superannuation Act 1976 or is the spouse or a child under 16 years of age of such a person." This test applies mainly to people working for the Australian Government overseas.
Dual Residency
It is possible for an individual to be tax resident in two countries concurrently, in other words to have dual residency – since the fiscal authorities may not apply complementary rules. Additionally, the fact that you are no longer resident in your prior host country, or country of origin if you are a migrant, does not necessarily mean you are resident in Australia – that will be a question determined in all the circumstances and having reference to the rules above. |
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