求助，税局是怎么知道你是否是 an Australian resident for tax purposes

luojiashan

有PR老人在澳洲待了四个月就回中国了，这个财政年就待不够半年了，这样税务上是不是就变成Non-residency了，这边的收入是按照tax purpose residence报还是按照Non-residence报，谢谢大家。
更新：今天已经给ATO打电话了，说只要是正常居住的居民，即便出国度假半年或者是10个月，都可以按照tax-residency申报，问题解决，谢谢大家讨论。

alook

对ATO耍小聪明估计到头来吃苦的会是你。

Poweregg

对于存款利息
Non-residency是统一的10%，不管多少利息

3IX37

there is a case lately regarding to tax residency. the taxpayer tried to argue he was not a resident, but the commissioner won. One of the commissioner's supporting evidence is the taxpayer's migration card he filled in in airport on his departure in which he stated he left for temporary purpose. so he is tax resident at the end.

So yes, ATO and migration office they talk to each other.

mxgong

32.5%？看来老人家的钱不少啊。。。

luojiashan

mxgong 发表于 2013-1-16 10:12
32.5%？看来老人家的钱不少啊。。。

32.5%是今年的税率，以前的是29%，这个和多少钱没有关系啊，税局是0-80000都是收这个税率。

luojiashan

Poweregg 发表于 2013-1-16 08:47
对于存款利息
Non-residency是统一的10%，不管多少利息

你确定吗？那个应该是以前的一种存款方式，访客签证开户，只收取10%，关键是现在老人有PR了，还有税号，肯定就不是这个10%了，并且现在这种账户已经取消了，税局的漏洞堵的够彻底的

luojiashan

我是想当tax residency的，不想当non-tax residency，看来还是要老老实实报啊

Poweregg

luojiashan 发表于 2013-1-16 18:49
你确定吗？那个应该是以前的一种存款方式，访客签证开户，只收取10%，关键是现在老人有PR了，还有税号， ...

of course

What is the effect of being a foreign resident?
Foreign residents pay tax differently from residents. As a foreign resident you will:
pay tax on all salary and wage income earned in Australia. The foreign resident tax rates are different from resident tax rates. See Individual income tax rates for details of foreign resident tax rates

have 10% of any interest earned from your Australian bank accounts withheld for tax. This interest is not included as assessable income. You must advise the Australian financial institution of your overseas address so that this tax can be withheld, otherwise tax will be withheld at the higher rate of 45%

not pay the Medicare levy. You also may not be entitled to claim Medicare benefits

not be entitled to the tax-free threshold

have tax withheld from unfranked dividends. These dividends are not included as assessable income. You must advise the Australian company of your overseas address so that this tax can be withheld, otherwise tax will be withheld at the higher rate of 45%. Where you receive franked dividends, no tax is withheld as the company has already paid tax on your behalf. These dividends and franking credits are also not included in assessable income

not be entitled to claim certain tax offsets or tax credits which are available to residents

be required to show any Australian rental income in your tax return.

Poweregg

http://www.ato.gov.au/individual ... =/content/29089.htm

john-2204

alook 发表于 2013-1-16 00:17
对ATO耍小聪明估计到头来吃苦的会是你。

完全赞同.

直接去税局问问如果交税,否则税局会秋后算帐的.

luojiashan

Poweregg 发表于 2013-1-16 20:38
http://www.ato.gov.au/individuals/content.aspx?doc=/content/29089.htm

这个是foreign residence的，可是我家老人是有pr的，所以不适用，唉，白高兴了

luojiashan

john-2204 发表于 2013-1-16 20:46
完全赞同.

直接去税局问问如果交税,否则税局会秋后算帐的.

谢谢，马上打电话去

mmmm2

luojiashan 发表于 2013-1-16 21:13
这个是foreign residence的，可是我家老人是有pr的，所以不适用，唉，白高兴了 ...

那里说的foreign resident是for tax purpose, 不是移民的概念吧, 你家老人如果不是australian resident, 就应该是foreign resident for tax purpose?

john-2204

luojiashan 发表于 2013-1-16 21:13
这个是foreign residence的，可是我家老人是有pr的，所以不适用，唉，白高兴了 ...

如果pr仍有效没过期,本人认为仍可按在沃交税.

不过,保险起见还是去税局讯问,以免将来麻烦.

luojiashan

mmmm2 发表于 2013-1-16 21:22
那里说的foreign resident是for tax purpose, 不是移民的概念吧, 你家老人如果不是australian resident,  ...

我看了楼上的链接了，PR如果在澳洲一年待不满连续的半年以上，就要按照Non-tax residnece报了，这个和foreign residenc没啥关系

mmmm2

luojiashan 发表于 2013-1-16 21:40
我看了楼上的链接了，PR如果在澳洲一年待不满连续的半年以上，就要按照Non-tax residnece报了，这个和fo ...

请问你从哪里看到pr呆不满半年就是non-resident这个硬性规定的?

luojiashan

mmmm2 发表于 2013-1-16 21:50
请问你从哪里看到pr呆不满半年就是non-resident这个硬性规定的?

http://www.ato.gov.au/individual ... =/content/64131.htm
you have been in Australia continuously for six months or more,

mmmm2

luojiashan 发表于 2013-1-16 21:59
http://www.ato.gov.au/individuals/content.aspx?doc=/content/64131.htm
you have been in Australia c ...

我知道了, 可是那也只是说generally,,但我觉得就算少于6个月, 也可以argue是tax resident的, 如果满足domicile test, 比如pr身份的人, 可是main residence在澳洲的话, 希望专业会计师解答.  关于Residency, 应该是很case by case的.

mmmm2

3IX37 发表于 2013-1-16 09:08
there is a case lately regarding to tax residency. the taxpayer tried to argue he was not a resident ...

I want know in this case, was the taxpayer staying in Aus for less than 6 months in that tax year?

luojiashan

问题是老人只待了四个月，短期内不回来了，唉，郁闷中，只能寄希望于专业会计师了

zzn

luojiashan 发表于 2013-1-16 21:59
http://www.ato.gov.au/individuals/content.aspx?doc=/content/64131.htm
you have been in Australia c ...

我怎么觉得你的理解不对呢。

“you have been in Australia continuously for six months or more, 。。。” 指的是，不管什么签证的，住满6个月以上并符合。。。条件的， 就要作为Australian resident for tax purposes来交税。
.
但是，这不能反过来理解成，如果已经是PR, 没住满6个月就要按foreign resident 来交税。

我看你家老人的情况，符合Australian resident for tax purposes标准中的“you moved to Australia and live here permanently”这一条。

你可以向ATO去确认一下。

liushui0729

退税的时候能拿回来吧

luojiashan

看来还是要去ato问一下，谢谢大家解答

JohnnySu

You need to look at many factors to determine if someone is resident.
If you give more details I can tell you.

3IX37

mmmm2 发表于 2013-1-16 21:11
I want know in this case, was the taxpayer staying in Aus for less than 6 months in that tax year?

Why? what can it achieve by being in AU for more than 6 month while the taxpayer is leaving AU. 183 days test is more for the people arriving AU, not leaving.

For more information relating to tax residency, there are a few post quite informative.

http://www.oursteps.com.au/bbs/f ... ;page=1#pid11523148
http://www.oursteps.com.au/bbs/f ... read&tid=559073
http://www.oursteps.com.au/bbs/f ... read&tid=558042

mmmm2

3IX37 发表于 2013-1-17 20:26
Why? what can it achieve by being in AU for more than 6 month while the taxpayer is leaving AU. 18 ...

So that case demonstrates that even staying in AU for less than 6 months can be tax resident.

luojiashan

今天已经给ATO打电话了，说只要是正常居住的居民，即便出国度假半年或者是10个月，都可以按照tax-residency申报，问题解决，谢谢大家讨论。

mmmm2

luojiashan 发表于 2013-1-17 22:32
今天已经给ATO打电话了，说只要是正常居住的居民，即便出国度假半年或者是10个月，都可以按照tax-residency ...

所以你父亲虽然只初次登陆呆了4个月, 但是已经在澳洲定居(跟你们一起住)?

luojiashan

mmmm2 发表于 2013-1-17 23:01
所以你父亲虽然只初次登陆呆了4个月, 但是已经在澳洲定居(跟你们一起住)? ...

不是，已经住了一年多了，只是这个财年四个月，就回国了，问ATO的时候已经说过了，他们说只要是住在这里的居民，都按照tax-residence算，出国度假可以按照正常报税。