请教会计达人有关税务方面的问题

YOYOYA

请教这里会计达人

如果是澳洲Citizen，但在其他国家工作，所有的收入都是来自其他的国家，在澳洲没有任何收入，请问每年还需向澳洲政府报税吗？

maleela

好象是要的。因为是CITIZEN，所以境外所得也必须纳税。但是境外所得毕竟税务局查不清楚，所以我想只报很明显的收入就可以了。
等待补充。

aitingwang

好像不需要
这种情况，你就不是TAX PURPOSE定义里的RESIDENT

[ 本帖最后由 aitingwang 于 2009-3-9 13:10 编辑 ]

leo727

取决于你是否在其他国家缴税，employment是否连续超过90天，符合以上2个条件的话，不需要在澳洲报税

YOYOYA

多谢各位！！

shuangchao

It comes down to residency for tax purposes or not.
it seems alot of people are asking this question

basically, your residency will be determined on a case by case basis, there is no set or fast rules. if you are making employment income oversea while you have no connect to AUS whatsoever, that is, no family here, no property here. then you will most likely be a non-resident for tax purpose hence no need to lodgement tax return.
However, if you have real property in AUS, you may want to think twice before declaring yourself to be non-resident. By declaring non-residency, you are deemed to have dispoed your properties, hence a CGT event will occur, of which, you may choose to defer till the date you return to AUS.

YOYOYA

如果在澳洲有房产，但并没有任何租金收入，也需要把其他国家所有收入在澳洲报税吗？

shuangchao

If you argue that you are non-resdient for tax purpose, you do not need to lodge a tax return if there is no other AUS sourced income, but you would be deemed to have disposed your property (refer above). If the property falls under the principle residence exemption. then you will have no tax to pay anyway.
if you argue that you are resident for tax purpose, you can rely on the 91 days continuously employment income exemption to get have your oversea income tax-free. That is, assuming, there is a DTA in the country you work in. The 91 days rule does not apply to every country (that is a common misunderstanding). Furthermore, if you are resident for tax purpose, there is no CGT event in relation to your real property upon your departure.
Question: What will happen to your property while you are away, it is important factor in determine your residency status.

janine