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Residency - overview
To understand your tax situation, the first thing you need to do is to work out whether you are an Australian resident for tax purposes. Australian residents are generally taxed on their worldwide income whereas non-residents are generally taxed only on their Australian-sourced income.
This page outlines the residency tests for individuals. Different tests apply to companies and trusts – read Residency requirements for companies and trusts.
The residency tests the Tax office uses to determine your residency status for tax purposes are not the same as those used by other Australian agencies for other purposes such as immigration.
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, or
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.
FOR FURTHER INFOR
ATO Residency |
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