ETAX时的问题，请大家不吝指教啊！定送分分

岁月留下的痕迹

1。新的税务好象将海外收入也纳入要征税的范围了，请教这还有没有在澳洲居住天数的限制啊？？以前好象是低于91天的海外收入是不用交税的，即使你申报了也是属于免税项目。现在是不是不管有没在澳洲居住，海外收入都要申报啊？如果这样的话，那澳洲不就是开始征收全球税了吗？

  问这个问题是因为有套澳洲的投资房，这是一定要申报收入的，但这时就有问题了，你申不申报你海外那部分？？如果申报，那海外的和本地的同时要征吗？大家是如何处理的？？

2。有套澳洲的自住房，是给父母住的，没有出租，但当时银行贷款的时候是以投资房的形式贷的款，如果我不申报这部分的利息支出，是不是这套房在税务方面不用以投资房来算？？还是一定要以投资房来计算，然后做亏损？？如果做了投资房，我是不是以后卖的时候就要交税了（自己曾自住了两年），还是只要曾经自住过再卖的话就不用交税了？？

3。预计想开个小的生意，原来想要开一个有限公司来降低风险的。因为考虑新公司头几年是会有亏损的，手上又有套投资房，可不可以公司的亏损用来抵减投资房的收益？

太冷了，打字也打不了了，先问这些，谢谢大家啊！！！

forevermary

我就问一个问题。
你的投资房咋能是有盈余的？
就第二个问题而言。要不你就不报。因为你没有RENT INCOME。怎么能报RENT EXPENSE
要不就是按照MARKET RENT PRICE报然后减掉你的INTEREST什么的。（这个方法比较擦边球）
第三个问题，公司一般人家都是这么干的。买个可以做出亏损的投资房。然后公司有盈余分给DIRECTOR做RENUMERATION。然后用RENTAL LOSS来ABSORT这个公司的盈余。
你现在怎么反而倒过来了...汗。你把投资房放在公司名下。可以是可以啦。
还是那个问题
你怎么就能把你的投资房做出盈余来的？

岁月留下的痕迹

投资房是肯定有盈余的，因为在澳洲没有收入，只有房产，不能负扣税，但这个房子是为了以后小孩上前用的，所以也是付了差不多4成的首款，估计租可以还贷，想以这种方式将房子按揭做完，所以这个房子的租金收入是一定大于利息支出的。

关于海外收入，现在是不是澳洲要全球收征税啊，如果这样，那各位有PR但在中国的同学是怎么做的，报税不报税啊？？这个问题还请同学详答。

关于自住房，我的意思也是不报，因为本身就是自住房，但不知道我们以投资房的形式取得的贷款，是不是税务局方面一定要求我们以投资房申报？？

forevermary

原帖由 岁月留下的痕迹 于 2010-10-24 16:32 发表
投资房是肯定有盈余的，因为在澳洲没有收入，只有房产，不能负扣税，但这个房子是为了以后小孩上前用的，所以也是付了差不多4成的首款，估计租可以还贷，想以这种方式将房子按揭做完，所以这个房子的租金收入是一定大于利息支出的。
...

RENTAL PROPERTY并不是租金大于利息就是盈利啊
还有BUILDING DEP和房内DERPCIATION。
还有COUNCIL RATE，水费电费STRATA等都可以抵RENT
另外这个房子的总的NET租金只要低于1万6。你也不用付税啊。因为你没有其他收入。6000的起征点加上LOW INCOME OFFSET。

至于PR不PR之类的我真不太知道。
根据税务局规定。他们征税是按是不是TAX RESIDENT来收的。所以即使是PR或者CITIZEN
长期住国外也都算NON-RESIDENT。NON-RESIDENT只用交和澳大利亚有关的INCOME。如澳大利亚银行的INTEREST。澳大利亚地产的RENTAL INCOME等
如果只不过是回去3个月回来之类的。还是TAX RESIDENT.即使不是PR也是TAX法律意义上的RESIDENT.需要交澳大利亚国内所有INCOME+国外INCOME。
其他了解的同学来说说吧

[ 本帖最后由 forevermary 于 2010-10-24 18:03 编辑 ]

qweasd

老實說，
你這幾個問題都牽涉到很多其實方面的細問題。

你最好都是找一個tax agent 跟他好好的商量吧。

岁月留下的痕迹

哈哈，我犯了一个大错误，居然没有考虑depreciation 如果这样说，那投资房以后就要报税，但是负数，那么我是不是可以考虑将以后想做的那个公司改在个人名下，可以抵税啊？

PR如果在这里居住不超过91天就是NON-RESIDENT吧？那是不是就不需要报税了？？我前几年一直在报耶。因为海外收入有在国外交税，以前的政策是海外收入是不要征税的，所以报了与不报也无关紧要啦，一直在申报的原因是有次打电话给税务局，问这种情况要不要报税，对方说是PR就有报税的义务，所以就一直在申报了。

请知道的多多发表意见啊！

GBDJ

ATO 定义RESIDENT or NON-RESIDENT for tax purpose

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
in the one job, and
living in the same place
been in Australia for more than half of the financial year, unless
your usual home is overseas, and
you do not intend to live in Australia.

Residency tests and tools
There are four main tests for residency:

Test
When to apply
More information

Resides
Primary test – if you reside in Australia according to the ordinary meaning of the word, you don’t need to apply any of the other three tests.
Residency – the resides test

Domicile
Statutory tests – if you don’t satisfy the resides test (the primary test) you may still be considered an Australian resident if one of the three statutory tests is satisfied.
Residency – the domicile test

183 day rule
Residency – the 183 day test

Superannuation
Residency – the superannuation test

GBDJ

Examples of residents and non-residents

http://www.ato.gov.au/individual ... =/content/36280.htm

Gerhardt – a new migrant who hasn’t quite left his old country
Facts

Gerhardt migrated from Sweden to Australia with his family.

He had to return to Sweden to see out a performance contract that had two years to go.

He departed one month after arriving and settling the family here.

In Sweden he stayed in the family house that they had been living in before moving to Australia.

He also retained the family car so that he could travel around for his work in Sweden.

He used to play tennis with a local club in Sweden and, on his return, resumed his association with the club.

Although he intends to join his family in Australia for good at the end of his contract, he is leaving his options open in case he is able to secure another contract.

In the nine months that he has been back in Sweden, he has only visited his family in Australia once.

Outcome: why is Gerhardt considered a non-resident?

From the above facts, Gerhardt is a non-resident of Australia for income tax purposes.

The following table outlines the reasons why the four residency tests were not satisfied.

Test
This test is not satisfied because...

Residency - the resides test
although he has a residential home in Australia and his family resides here, these factors are not significant enough
he is not physically present in Australia for a considerable period of the income year, and
he intended to return to Sweden after a short stay in Australia for the purpose of settling his family.

Residency - the domicile test
he has not conclusively demonstrated that his domicile of choice is in Australia
Gerhardt’s circumstances indicate that he has a permanent place of abode in Sweden
his intention of joining his family for good after completion of his contract is also not conclusive, as his actions indicate that his absence from Australia is indefinite, and
his single visit to Australia in the nine months also adds weight to the conclusion drawn.

Residency - the 183 day test
he was in Australia for only one month.

Residency - the superannuation test
this does not apply in Gerhardt’s circumstances

岁月留下的痕迹

所以说根据这个，那就属于NON RESIDENT，就不需要对海外收入报税了。谢谢楼上的解释！

不过这样，是不是对投资房又有条件限制了？？没有6000的免税，没出low income的津贴，那成立公司如果盈利是不是也要交好多好多！！

GBDJ

原帖由 岁月留下的痕迹 于 2010-10-25 22:36 发表
所以说根据这个，那就属于NON RESIDENT，就不需要对海外收入报税了。谢谢楼上的解释！

不过这样，是不是对投资房又有条件限制了？？没有6000的免税，没出low income的津贴，那成立公司如果盈利是不是也要交好多好多！！ ...

6000的免税 or low income的津贴 is for individuals, Company tax is a flat rate of 30%.

yangka

太专业了,看不懂.

岁月留下的痕迹

所以我才考虑是建立公司还是建议一个sole trader，公司是30%的税，但sole trader是不是应该按个人来交税？？如果是sole trader，但又是non-risdent，这样做是不是会越来越复杂啊？？

GBDJ

Non-residents Tax rates

http://www.ato.gov.au/individual ... 904&mfp=001/002


If you are a non-resident for the full year, the following rates apply:

Tax rates 2009–10

Taxable income
Tax on this income

0 – $35,000
29c for each $1

$35,001 – $80,000
$10,150 plus 30c for each $1 over $35,000

$80,001 – $180,000
$23,650 plus 38c for each $1 over $80,000

$180,001 and over
$61,650 plus 45c for each $1 over $180,000



Non-residents are not required to pay the Medicare levy.


The following rates for 2010–11 apply from 1 July 2010.



Tax rates 2010–11

Taxable income
Tax on this income

0 – $37,000
29c for each $1

$37,001 – $80,000
$10,730 plus 30c for each $1 over $37,000

$80,001 – $180,000
$23,630 plus 37c for each $1 over $80,000

$180,001 and over
$60,630 plus 45c for each $1 over $180,000