关于申报探亲父母TAX OFFSET是否合法的讨论

MaxJay

针对这几天关于是否可以申请探亲父母税务回扣的问题,我今天打了电话给ATO. ATO 的回复是可以. 大家要注意的几点是:
1. 父母来澳的签证类型与此无关
2. 父母必须在澳停留超过6个月
3. 大家可用ATO 的TOOL "ARE YOU A RESIDENT" 来确认是否合格:
http://calculators.ato.gov.au/sc ... ident.XR4&go=ok

The first ATO person I spoke to was very certain that parents on visitor visa are eligible, provided they have stayed here for 6mths or more.  To be sure I have asked to speak to a second person and this one was a bit unsure when I said to her that many of my friends said visitors are not eligible.  She then put me on hold and checked with her supervisor.  She also used the Tool to help with the determination.  At the end the answer is positive.  

ATO的人说他们网站上的这个TOOL 说了算.大家用用就清楚了.

黑山老妖

太好了。LZ真是造福人民啊。

典

我每年都报的, 每次报回来1-2K.
其实只要父母是税务居民就可以,
我父母如果存钱在这里,肯定要交税,因为他们是税务居民.

qqyang

原帖由 典 于 2008-8-1 14:33 发表
我每年都报的, 每次报回来1-2K.
其实只要父母是税务居民就可以,
我父母如果存钱在这里,肯定要交税,因为他们是税务居民.

你说的前两句话是对的，最后一句话有瑕疵。

即便你父母在这里不是税务居民，在澳洲的存款也需要缴税，但是是按照非税务居民的%交，没有头几千的免税额。

patrickzhu

我这里有些糊涂。
那么对每年大量的持一年visitor visa来澳洲的访客（比如我们的父母），是“税务居民”？每年要报税了？

短腿小鳄鱼

我们上周才报的税，就这个问题特意问了会计，会计说不可以的啊

jasonliu234

Item T10Parent, spouse’s parent or invalid relative


Who does this item apply to?
Complete this item if you maintained your parent, your spouse's parent or an invalid relative.

Your parent, spouse's parent or invalid relative must be a dependant who is maintained by you. This means:

● you and the dependant lived in the same house,

● you gave the dependant food, clothing and lodging, or

● you helped them to pay for their living, medical and educational costs.


You cannot claim a tax offset if your dependant did not reside in Australia or was only visiting you during a holiday in Australia. Read Are you an Australian resident? for information about whether your dependant is an Australian resident.

An invalid relative is a person 16 years old or older who is your child, brother or sister who;

● receives a disability support pension or special needs disability support pension, or

● has a certificate from a Commonwealth-approved doctor certifying a continuing inability to work.


The maximum tax offset is $770 for each dependent invalid relative and $1,540 for each dependent parent or spouse's parent.

To complete this item you need to know each dependant's separate net income (SNI). SNI is income earned in 2007-08 by your dependant while you maintained them and may reduce any tax offset you are entitled to claim. SNI includes both taxable amounts and amounts on which tax is not payable.

Your tax offset is reduced if:

● your dependant’s SNI was $286 or more

● you maintained your dependant for only part of the year

● another person helped to maintain your dependant, or

● your dependant lived in Australia for only part of the year.


If none of these points applies to you in relation to your dependant, you can claim the maximum tax offset for that dependant.

Where another person or persons contributed to the maintenance of your dependant, you can claim part of the allowable tax offset, according to the extent of your contribution. For example, if you and another person contributed equally to the maintenance of your dependent parent, you can claim half of the allowable tax offset.

jasonliu234

Generally, the Tax Office considers you to be an Australian resident for tax purposes if:

● you have always lived in Australia or you have come to Australia and live here permanently

● you have been in Australia continuously for six months or more and for most of that time you worked in the one job and lived at the same place, or

● you have been in Australia for more than half of the income year 2007-08 – unless your usual home is overseas and you do not intend to live in Australia.

jasonliu234

父母注满6个月以上，并且同住，提供他们的生活支持，即便目的是探亲的，

也可以视为eligible

不过父母在国内有收入，得到的offset，就会减少。具体计算看上面的说明。

digger

原帖由 jasonliu234 于 2008-8-1 15:16 发表
父母注满6个月以上，并且同住，提供他们的生活支持，即便目的是探亲的，

也可以视为eligible

不过父母在国内有收入，得到的offset，就会减少。具体计算看上面的说明。

sweet!

111雪娃娃

如果父母在这里还没住满6个月,但是将住满1年,可以报吗?

patrickzhu

有人来普及下，这个offset具体报什么？如何报吗？
谢谢。

MaxJay

我建议你再去找找你的会计师,让他用ATO 的TOOL,看看结果如何.

astina

原帖由 patrickzhu 于 2008-8-1 15:31 发表
有人来普及下，这个offset具体报什么？如何报吗？
谢谢。

Similar to spouse offset when you support a spouse without income.

111雪娃娃

我刚刚也打电话问了这个问题.
得到的回答是,如果父母没有任何收入,包括在中国没有任何收入.才可以claim
如果在中国有收入,例如退休金之类.就不能claim

MaxJay

好象不应该吧,有收入会降低回扣但不至于一点也不能报吧? 见楼上JASONLIU 的QUOTE.

leo727

大家要注意到，ato的人的水平也是层次不齐，打几次会得到不同的答案，不过很希望大家都可以claim这个rebate

qqyang

LZ打电话去问，能否算是得到一个口头的tax ruling，如果算的话，就不怕啦。

111雪娃娃

她是那么说的.我也比较困惑,我试了试,如果真把国内的收入输进去,基本上就没啥钱拿了.除非输入个0.现在我也不知道怎么办,因为我昨天已经提交了.如果填那个amendment of income tax return form 的话,我担心会让我出国内收入的证明等.

MaxJay

原帖由 qqyang 于 2008-8-1 16:08 发表
LZ打电话去问，能否算是得到一个口头的tax ruling，如果算的话，就不怕啦。

我也问他们要RULING 来着,人家说这属于GENERAL 的问题,不能给REFERENCE.但他们建议我把ATO TOOL 的结论和"BASIS OF DECISION" 打印出来作证据.就算日后被审计也可以说是ATO的TOOL 确认过的.

qqyang

原帖由 111雪娃娃 于 2008-8-1 16:13 发表
她是那么说的.我也比较困惑,我试了试,如果真把国内的收入输进去,基本上就没啥钱拿了.除非输入个0.现在我也不知道怎么办,因为我昨天已经提交了.如果填那个amendment of income tax return form 的话,我担心会让我出国 ...

你给你父母办移民的时候，父母工作的状态是退休还是在职？有没有提供工资收入证明。

VIP

大家好像在说两件事吧?一个是父母自己的个人收入报税抵扣,一个是子女照顾父母的报税抵扣.分清楚啊.

patrickzhu

原帖由 VIP 于 2008-8-1 16:43 发表
大家好像在说两件事吧?一个是父母自己的个人收入报税抵扣,一个是子女照顾父母的报税抵扣.分清楚啊.

是，VIP来讲讲吧。
1. 父母持一年visitor visa来澳，要不要作为税务居民进行报税。
2. 我们作为子女对父母的经济支持的 tax offset。

totticat

我已经交了
看来要填AMENDMENT咧~
既然是合法的

VIP

呵呵,我不了解,讲不了啊.
只是发现这个问题,提醒大家讨论时把话说清楚,否则就像"去年我办了","是合法的"之类的话只会制造混乱.

patrickzhu

嗯，同意。

bffbffbff

原帖由 astina 于 2008-8-1 15:57 发表

Similar to spouse offset when you support a spouse without income.

spouse的offset每年是有个最高值（1500多好像）， 具体取决过去一个财政年spouse呆了多久

那父母的这个offset是每年可以报多少数额呢？ 是不是也与时间有关呢？ 比如说6个月和8个月是不一样的之类？

totticat

刚测试过咧~ 只有最后1张结果哇
没有中间过程
以后AUDITOR来了 以什么为凭证呢？
还有 现在就是8晓得amendment of income tax return form 哪里找

totticat

max amount of spouse offset is 2100 for this tax year

[ 本帖最后由 totticat 于 2008-8-1 18:39 编辑 ]

bffbffbff

原帖由 totticat 于 2008-8-1 18:16 发表
max amount of spouse offset is 2100 in this tax year

那父母探亲移民可以最多退多少呢？