Tax resident or Non-tax resident

yw0830

Lady B bought an apartment in Australia during her stay 2 out of 5 years.

2004/2005:  Stayed more than 183 days in Australia (Tax resident for sure)
2005/2006:  Stayed more than 183 days in Australia (Tax resident for sure)
2006/2007:  Stayed 123 days in Australia (16/01/2007 - 19/05/2007) - Tax resident or Non-tax resident?2007/2008:  Stayed 15 days only in Australia (11/11/2007 - 26/11/2007) - Tax resident or Non-tax resident?
2008/2009:  Nil or maybe few days only - Tax resident or Non-tax resident?

Lady B did not rent out her apartment, instead of her adult daughter was living in. In overseas, Lady B stayed with her husband and two other children. Lady B became Australian Citizen in 2007 and received her first Australian Passport in Nov 2007.

Her only income would be bank interest from Australian bank accounts without withholding tax deduction.

jeff_lawsons

I suggest you apply for a tax office private ruling for this one.

http://www.ato.gov.au/businesses/content.aspx?doc=/content/78940.htm&pc=001/003/082/001&mnu=0&mfp=&st=&cy=

yzf686

2006/2007:  Stayed 123 days in Australia (16/01/2007 - 19/05/2007) - Tax resident or Non-tax resident?2007/2008:  Stayed 15 days only in Australia (11/11/2007 - 26/11/2007) - Tax resident or Non-tax resident?
2008/2009:  Nil or maybe few days only - Tax resident or Non-tax resident?

non-resident for above years as her home is not in Aus, and stayed less than half year.

jeff_lawsons

yzf686 发表于 2013-6-13 15:39
2006/2007:  Stayed 123 days in Australia (16/01/2007 - 19/05/2007) - Tax resident or Non-tax residen ...

不是这么玩的。如果satisfy resides test 就直接跳过183天test了

yzf686

jeff_lawsons 发表于 2013-6-13 16:14
不是这么玩的。如果satisfy resides test 就直接跳过183天test了

看清楚，我先说的她的家不在澳洲啊

jeff_lawsons

yzf686 发表于 2013-6-13 16:18
看清楚，我先说的她的家不在澳洲啊

Why 她的家不在澳洲?

She bought an apartment and lived in with her daughter

yzf686

jeff_lawsons 发表于 2013-6-13 16:30
Why 她的家不在澳洲?

She bought an apartment and lived in with her daughter

Come on....you really need to read the question properly...practise your reading skills...

Lady B did not rent out her apartment, instead of her adult daughter was living in. In overseas, Lady B stayed with her husband and two other children.

jeff_lawsons

She is also maintaining a home in Australia, isn't she? And most income is interest from Australia bank.
She became Australian Citizen in 2007 she has intention to stay in Australia, correct?

That's why I suggest her to get a Private ruling because the AtO may think she is a resident.

3IX37

Please refer post :http://www.oursteps.com.au/bbs/f ... ;page=1#pid11523148

humphreysang

Residence和source是我的领域之一，但是这个叙述方式很像正在学 tax 的 accounting 学生问习题答案，如果楼主提到的是真实案例，我可以回答。


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Accountant

Lowy Wilcock & Co,
Chartered Accountants，
Level 6/ 72 Pitt Street, Sydney NSW 2000
Telephone: + 61 2 9221 8822; Facsimile: + 61 2 9221 5770;
Email: humphrey.sang@lowywilcock.com.au

yw0830

3IX37 发表于 2013-6-13 21:59
Please refer post :http://www.oursteps.com.au/bbs/forum.php?mod=viewthread&tid=592715&page=1#pid1152 ...

Too long. Please direct answer here.

yzf686

jeff_lawsons 发表于 2013-6-13 17:15
She is also maintaining a home in Australia, isn't she? And most income is interest  ...

she is not maintaining a home in Aus... ONLY her adult daughter living in the Apart...

she became a citizen does not necessarily means her intention was to reside in Aus. And, most importantly, the intention can be changed! you will never know what will happen in the future.

Her husband and other children are living overseas, and she is with them. She eats, sleeps, raising kids there, which means her home is in overseas.

I really do not understand why you think that she maintains a home in Aus. The home in Aus is actully her daughter's home!

I could say that maybe part of 06/07 year is tax-resident, which depends on the date she left Aus. 07/08 & 08/09 are definitely non-tax resident.

jeff_lawsons

yzf686 发表于 2013-6-14 09:31
she is not maintaining a home in Aus... ONLY her adult daughter living in the Apart...

she became ...

Thanks for your explaination, but i would intepret "maintaining a home in Australia" a bit different from your understaning.

Given the fact she owns the apartment, and it is available to her during her stay in Australia, it is then not relevant whether it is currently occupied by her daughter or let to unrelated tenant. As long as she has a permanent home available to her in Australia and she is the owner of the home, i would say she "maintains a home in Australia".

ellepopo

直接打电话问ATO

jeff_lawsons

ellepopo 发表于 2013-6-14 12:15
直接打电话问ATO

yzf686

jeff_lawsons 发表于 2013-6-14 12:07
Thanks for your explaination, but i would intepret "maintaining a home in Australia" a bit differ ...

http://www.ato.gov.au/content/36255.htm

However, maintaining a place of residence is not the same as actually residing in that place. A person may have residences in various countries, but this does not mean that they would be considered to reside in each of those countries during a particular income year.

I am not gonna argue with you anymore,really no point. Just read the above and get things right. If you are not sure whether you are right, just do some research before you say.

jeff_lawsons

yzf686 发表于 2013-6-14 12:25
http://www.ato.gov.au/content/36255.htm

However, maintaining a place of residence is not the same ...

Agree.

may be dual resident, need to check DTA tax treaty b/t Australia and the other country.

yzf686

jeff_lawsons 发表于 2013-6-14 12:27
Agree.

may be dual resident, need to check DTA tax treaty b/t Australia and the other country.

Dual Resident?! In overseas, Lady B stayed with her husband and two other children.

OK, whatever, you can have your opinion.