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alisawang 发表于 2014-1-9 14:21 
这个说法不对吧,大把人拿了澳籍就回中国了,ato那填张以后几年都不用报税因为不在澳洲居住了就ok了。ato ...
我说了,你有办法说服ATO相信你不再满足have come to Australia to live,你就不是应税居民。你的说法有误,不是说因为你不在澳洲居住就会认为你不是应税居民,看看下面的条件,没说一定要在澳洲住满半年以上(下面的条件是独立的,满足任何一条就是应税居民)。你所讲的那种澳籍回国几年不用报税,如果是真的,那也是要证明自己不会在FORSEEABLE的将来住在澳洲并且没有connections(例如没有家人,房产在澳洲等等)。再者,ATO不可能把你在中国的收入状况了解得一清二楚,它接受你的报税仅仅是暂时性的,除非你真的一门心思以后不再和澳洲再次产生connections,否则,那个时候ATO还是可以再次跳出来的,别有侥幸心理!
Generally, we consider you to be an Australian resident for tax purposes if you:
have always lived in Australia or have come to Australia to live
have been in Australia for more than half of the income year (unless your usual home is overseas and you don't intend to live in Australia - for example, you are a working holidaymaker), or
are an overseas student enrolled in a course of study of more than six months duration.
Most people who are born in Australia and are currently living in Australia are residents for tax purposes. You may still be a resident even though you are not physically in Australia - for example, if you go overseas on an extended holiday.
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 a resident of Australia for tax purposes.
The standards we use to determine your residency status are not the same as those used by the Department of Immigration and Border Protection. |
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