一半本地一半海外收入投资房负扣税？

鼹鼠和蝉

澳洲PR税务居民，今年上半财政年是本地收入，下半年收入在北京完税后汇来澳洲，这样名下的投资房负扣税大概会怎么算？

jeff_lawsons

The key issue here is to determine if you are a resident or non-resident for tax purpose for the full year.

•        If you are considered as a resident for the full year, then everything will be the same. You will still get full tax-free threshold and you will be assessed on worldwide income, this will include the income from China. However you shall be entitled to a Foreign Income Tax Offset for the income tax you paid in China.

•        If you became a non-resident part-way through the income year then you would need to complete the item A2 (ie, part-year tax-free threshold) in your personal tax return so that the ATO can determine your tax-free threshold by apportionment.


1.        If you received income from a foreign source after they ceased being an Australian resident then this income should not be taxable in Australia.

2.        If you derived any interest, royalties or unfranked dividends from an Australian source while you were a non-resident these should be subject to withholding tax

3.        However there would be other tax issues when an individual ceases to be a resident of Australia. For example, CGT event I1 - You are deemed to have disposed of your CGT assets (foreign properties, foreign shares, etc.)  at market value. This does not apply to real property located in Australia which will continue to be subject to CGT in Australia. You can make an election to disregard any capital gain or loss made under this event, which would have the effect of keeping these assets within the Australian CGT net while you are a non-resident.  Other issues will be the 50% CGT discount, this discount is only available to resident for tax purposes, not for non-resident.