143的父母你们都是怎么报税的？

小核桃

143的父母你们都是怎么报税的？

jeff_lawsons

First, you need to determine whether the taxpayer is an Australian resident for tax purposes.

Whether or not a taxpayer is a resident of Australia for income tax purposes is a question of fact. You have to consider whether the taxpayer is a resident according to ordinary concepts. TR 98/7 outlines the circumstances in which an individual who enters Australia is considered to be a resident for income tax purposes, eg:

- intention or purpose of presence;
- family and business/employment ties;
- maintenance and location of assets (eg: setting up bank accounts); and
- social and living arrangements.

The ATO has an online residency tool which can be used to assist in determining whether someone is a resident of Australia for tax purposes:

http://calculators.ato.gov.au/scripts/axos/axos.asp?CONTEXT=&KBS=Resident.XR4&go=ok

Second, if the taxpayer is classified as an Australian resident for tax purposes, you would also need to determine whether the taxpayer will be classified as a ‘temporary resident’.  Guidance on the temporary resident rules can be found at the link below:

https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Foreign-income-of-Australian-residents/Foreign-income-exemption-for-temporary-residents---introduction/

In some situations, you will also need to consider other factors, such as Double Tax Agreements in order to determine the ultimate residency status of the taxpayer.

Depending on the residency, if the taxpayer is an Australian resident for tax purpose and is not a "temporary resident", then worldwide income is assessable in Australia. If the taxpayer is an Australian resident for tax purpose and is also a "temporary resident",  then the taxpayer is generally not taxed on foreign income and are only subject to CGT on assets that are classified as ‘taxable Australian property’. If the taxpayer is a not an Australian resident for tax purpose, then only Australian sourced income is assessable in Australia.

Tammy_

Well explained, Jeff. Thanks. Are you working as a tax accountant or agent?