求助

aunz2009

请问一下，如果在澳洲买了房但人不住在澳洲，是不是澳洲的税务居民，要不要报税？

CMAO

any income from the property?

shuangchao

if its an rental property, you will have to lodge non-resident tax returns.

aunz2009

谢谢2位的关注，房子没有出租收入，准备让家人住。这样算不算澳洲的税务居民，在澳州外的收入也要向澳洲缴。

shuangchao

no, not necessarily, how long will you be oversea for?

aunz2009

一年在澳的时间应不会超过3个月吧

shuangchao

There are many factors to consider in this case, but to keep it simple, if all you have in aus is a house which does not generate any income, you and your family are all oversea, there is no tie between you and Australia whatsoever except for the house.
Then it is likely you will be deemed as non-resident the day you left, in which case, no aus tax return is required.

aunz2009

谢谢David Chen的解答，可是我老婆和孩子准备在澳洲，孩子准备在这上学，我们现在还不是澳洲PR,是新西兰公民，这种情况算不算税务居民呢？

zhentalent

Your visa status and your tax residency status are two different things.
without knowing more details, it appears you will remain as a tax resident when you left the country, but foreign employment income is exempt from Australian tax if you are engaged in continuous foreign service as an employee for 91 days or more, subject to certain conditions. (you still need to report this income in a tax return)

shuangchao

原帖由 zhentalent 于 2009-2-24 22:40 发表
Your visa status and your tax residency status are two different things.
without knowing more details, it appears you will remain as a tax resident when you left the country, but foreign employment i ...

Agree

aunz2009

那就是说我没有在澳洲取得收入，一年停留不超过90天，仍然会被认为是税务居民，在澳洲之外的收入还会被澳洲征税？Tax return是什么意思？是申报表还是税收返还？

shuangchao

no, if you work oversea as an employee for 91 days continuously, your oversea employment income is exempt. but you still need to declare in your australian tax return, its taken into account when working out tax on your other australian income.
Due to the close relationship you have with Australia, to the fact that your family's here, your kids go to school here. You will remain a tax resident when you leave the country, whether/when you can be classified as non-resident will depend on how long you are away for, how often you come back, what you do oversea, etc etc.
It is an complex issue, i suggest you consult with your accountant or contact me to discuss further.

aunz2009

谢谢David的解答，到澳后还要向您多指教。看来是否税务居民不完全取决于居住时间了，如果很少在澳洲，却要每年申报，也挺麻烦的。那如果我没有申请税号，是否还要每年申报呢？