海外收入免税额？

henry.houfeng

请教达人几个问题，
海外收入的免税额是多少？
这个免税额是个人的，还是家庭总共的？
报税的时候需要提供什么材料？银行流水，公司证明等等？
报税以后，把这些钱从海外汇到澳洲，ATO就不会查了吧？
非常感谢答复！

nis

海外收入直接加到你个人年度收入上缴税。
澳洲不在乎你的收入是哪里来的。

erictsai

海外收入如果已经在国内交税，澳洲这边可以抵扣

jeff_lawsons

It would be difficult to provide a conclusive answer without knowing the full details of your foreign income.  

As a general rule, if you are a non-resident or a temporary resident, the foreign income would not be assessable in Australia.

If you are a resident for Australian tax purposes, the foreign income will be taxed in Australia and should be disclosed as foreign income in your personal tax return. You would also be entitled to a foreign tax offset.

Note there would be some exemptions such as dividend from a foreign company where profits have already been taxed under the CFC rule.

henry.houfeng

jeff_lawsons 发表于 2015-12-3 15:13
It would be difficult to provide a conclusive answer without knowing the full details of your foreig ...

谢谢答复。
我的身份是PR，也是税务居民。收入是中国公司直接存入到我在中国国内银行的账户。offset是怎么规定的？

jeff_lawsons

henry.houfeng 发表于 2015-12-3 17:25
谢谢答复。
我的身份是PR，也是税务居民。收入是中国公司直接存入到我在中国国内银行的账户。offset是怎 ...

Firstly, ATO Taxation Ruling No. IT 2507 states that income tax paid in China is eligible for credit against Australian tax.

Assuming you paid income tax in China, then if the total Chinese income tax paid is less than or equal to $1,000, you are not required to calculate the foreign income tax offset limit. You can claim a tax offset for the whole amount.

However If the total foreign income tax paid is greater than $1,000, there are two options available.

Firstly, you can choose to offset only $1,000 of Chinese income tax paid which means that it is not necessary to calculate the foreign income tax offset limit. However, any Chinese income tax paid in excess of the $1,000 limit will be wasted.

The second option is to calculate the ‘foreign income tax offset limit’. The foreign income tax offset limit is calculated as the difference between the following amounts:

The Australian income tax that would be payable if you include the double-taxed amounts and other assessable amounts that do not have an Australian source; and The Australian income tax that would be payable if you exclude those amounts.

Refer to the ATO link below for more info:


https://www.ato.gov.au/printfrie ... fset-rules-2014-15/