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本帖最后由 jeff_lawsons 于 2014-7-25 16:51 编辑
You need to satisfy at least 2 conditions in order to claim the overseas interest.
1. The interest rate must be commercial rate, you will also need to keep a loan agreement.
2. Withholding tax requirements must be met before you can claim interest deduction.Interest is not deductible until the withholding tax is paid. The current interest Withholding tax b/t Australia and China is 10%.
You are required to withhold 10% of the interest payments that you make, and remit them to the ATO
You should complete the form NAT 3377 'Application to register a PAYG withholding account' (if you are not in business) to register as a withholder; then ATO will send you details of how to remit the tax that you withhold. Please note t is not your parents' obligation, they do not need to have Australia Tax file number.
Tax withheld from interest or dividend income earned by a non-resident taxpayer is a final tax and there is no requirement for that taxpayer to lodge an Australian income tax return at the end of the financial year. There is no opportunity for a non-resident taxpayer to claim any deductions against any interest income earned in Australia. |
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