|
|
回复 风中旗 1# 帖子
此文章由 personalisedtax 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 personalisedtax 所有！转贴必须注明作者、出处和本声明，并保持内容完整
一般要看你的情况来决定你是不是resident for tax purpose。
这是我research 来的税务局的一个关于 ‘What is the meaning of the word 'resides'? ’
Definition of resident
9. 'Australian resident', as defined in section 995-1 of the Act, means a person who is a resident of Australia for the purposes of the 1936 Act.
10. The definition of 'resident' or 'resident of Australia' is in subsection 6(1) of the 1936 Act. The primary test for deciding the residency status of an individual is whether the individual resides in Australia according to the ordinary meaning of the word 'resides'.
11. If an individual resides in Australia the other tests contained in the definition do not require consideration: see Applegate . The other tests are explained at paragraphs 33 to 39 of this Ruling.
主要看下面的内容。
20. Individuals who migrate to Australia are regarded as residents from when they arrive.
21. On the other hand, an intention to leave Australia after a brief stay is of little significance if the individual does not, or is unable to, depart: Case 104 10 CTBR 299 (Case 104 ).
22. Where further guidance is needed in determining whether an individual is residing in Australia within the ordinary meaning, the following factors may be considered to determine whether the individual has a mode of life that is consistent with 'living' here.
(a) intention or purpose of presence
23. The individual's intention or purpose for being in Australia assists in determining whether an individual is living here: Gregory v. DFC of T (1937) 57 CLR 774; (1937) 4 ATD 397 (Gregory ). A settled purpose, such as employment or education, may indicate an intention to live in Australia. However, the intention must be more than mere presence as a traveller or visitor who might supplement their savings by obtaining casual employment.
24. Individuals holidaying or travelling are not normally considered to reside in Australia because they are not living here in accordance with their normal mode of life: The Commissioners of Inland Revenue v. Zorab (1926) 11 TC 289 (Zorab ). However, individuals who enter Australia to take up pre-arranged employment opportunities or courses of study may be residing here if their stay is in accordance with their normal mode of life: Miesegaes v. Commissioners of Inland Revenue (1957) 37 TC 493 (Miesegaes ).
(b) frequency and regularity
25. The greater the frequency and regularity of the visits to Australia, the more likely the individual is regarded as residing in Australia: Cooper (Surveyor of Taxes) v. Cadwalader (1904) 5 TC 101 (Cooper); Lysaght v. The Commissioners of Inland Revenue (1928) 13 TC 511 (Lysaght); Kinloch (Mrs M) v. The Commissioners of Inland Revenue (1929) 14 TC 736 (Kinloch ).
(c) family and business/employment ties
26. Family and business/employment ties have featured as factors in a number of cases: Peel v. The Commissioners of Inland Revenue (1927) 13 TC 443 (Peel); Reid v. The Commissioners of Inland Revenue (1926) 10 TC 673 (Reid); Levene v. The Commissioners of Inland Revenue (1928) 13 TC 486; [1928] AC 217 (Levene ). Family or business/employment ties to Australia assist in determining that individuals reside in Australia where their behaviour is consistent with their normal mode of life.
(d) maintenance and location of assets
27. While individuals may have assets located in a number of countries, the existence of an asset base in Australia, for example housing and bank accounts, that is consistent with their normal mode of life assists in determining that they reside here: Cooper; The Commissioners of Inland Revenue v. F L Brown (1926) 11 TC 292 (Brown ).
(e) social and living arrangements
28. Social and living arrangements established in a particular place (e.g., children enrolled in school) usually point to the individual residing in that particular place: Gregory .
(f) purpose and frequency of absences
29. For individuals entering Australia, subsequent absences from Australia may point to a lack of an habitual mode of life here: Zorab . If, however, on consideration of all the facts, an individual can be regarded as residing in Australia, absences for business or pleasure from time to time do not usually affect the individual's residency status: Levene; Stransky v. Stransky [1954] 2 All ER 536.
主要看你属于哪种情况，然后apply哪个案列。
还有很多案列（examples） 说明这个情况。 感兴趣的话可以到以下网站：
http://law.ato.gov.au/atolaw/vie ... R98D1/NAT/ATO/00001 |
|
【独乐园】 (2013-4-15) 小兔白又白 
东京9晚，圣诞跨年， 一日一图，行程付， 57楼更新 (2017-1-16) 胡须康 
发表于 2011-6-12 03:13
