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原帖由 liuweiqw 于 2012-3-20 16:36 发表 
请问如果银行里登记的是NON -resident, 利息自动10% TAX,然后2000的利息,交200TAX
这样的话 得到的利息不报上去,不算是偷税把??
10% withholding tax is the final tax for non-resident
所以说你的例子中2000刀的利息,200刀交给税局做withholding tax,那么1800刀是不用交税的,因为你作为non-resident已经交了final tax of 200 dollars.
以下是我从ATO网站上找到的论据:
Your payees' obligations
Non-residents do not have to pay us any more tax if both of the following apply:
•you correctly withheld an amount from them and paid it to us
•the only income they receive in Australia is from interest, dividends or royalties.
This is because non-resident withholding tax on interest, dividends and royalties is a final tax. They do not include this income on a tax return.
下面是以上内容的链接:
PAYG withholding from interest, dividends and royalties paid to non-residents
http://www.ato.gov.au/businesses ... =/content/50240.htm |
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