|
此文章由 jerryclark 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 jerryclark 所有!转贴必须注明作者、出处和本声明,并保持内容完整
原帖由 BOC 于 2010-5-29 18:08 发表 
你的理解是对的,在每个财年要至少在澳洲居住6个月以上才能有offset
我看了关于Residency的原文,反而糊涂了。看上去连续居住6个月也算是Resident的
http://www.ato.gov.au/individual ... =/content/64131.htm
Generally, you are an Australian resident for tax purposes if you have:
* always lived in Australia
* moved to Australia and live here permanently
* been in Australia continuously for six months or more and for most of the time you have been
o in the one job, and
o living in the same place
* been in Australia for more than half of the financial year, unless
o your usual home is overseas, and
o you do not intend to live in Australia. |
|