Foreign Tax Resident

garyshu

刚刚收到银行寄来的邮件，说要提供 FOREIGN TAX RESIDENCY STATUS. （相信很多人都会收到这个邮件，好像说是ATO要求银行提供信息）
但在ATO看完那份文件，还是不确定是否属于FOREIGN TAX RESIDENT，请大家参谋一下。 十分感谢
我爸妈是在澳洲常驻的，只是每两年回国一次看看亲戚，每次回去一个月左右，然后又回来澳洲居住了。他们在国内有自己的房产。
关于是否界定个人属于CHINA TAX RESIDENT的内容如下，
In general, individuals who have domicile in China, or though without domicile but have resided for one
year or more in China are deemed to be residents in China. Domicile refers to habitual residence in China
on account of domiciliary registration, family ties or economic interests. One year means 365 days in a
tax year. The days on a temporary trip away from China, including a single trip not exceeding 30 days or
combined trips not exceeding 90 days, shall not be deducted. Habitual residence is a legal criterion
whereby a taxpayer is defined and it does not refer to actual residence or residence of an individual for a
particular period of time. For example, China is the habitual residence for an individual who should come
back to reside in China after staying, working, visiting families and touring in a place other than China

中间人

pr每两年回国一个月绝对是Australia resident for tax purpose

garyshu

中间人 发表于 2018-4-28 23:24
pr每两年回国一个月绝对是Australia resident for tax purpose

谢谢，他们确实是AUSTRALIAN RESIDENT FOR TAX PURPOSE, 但是ATO网页写有可能会有多个RESIDENT FOR TAX PURPOSE的可能