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判断是否税务居民-(3)More Exampls
本帖最后由 MICHELLE07 于 14-6-2013 18:39 编辑
@harrytaurus2002 (如果有意见请联系我,谢谢)的帖子已经很好地解释过resident for tax purpose。
http://www.freeoz.org/ibbs/forum ... ;highlight=resident
这一段为引用:
"也就是说，只要登陆后你：申请了TFN，银行开户，租房，找到工作，买了二手汽车，申请了medicare，带了家属，就会被认为是“纳税居民”，即使这种身份的认定是在6个月之后作出的。但是resident身份是从展现出这些行为之日开始计算的（很有可能是从登陆之日算起的），所以，从登陆之后发生的一切海外转账，ATRAC都会向ATO报告。如果你在Income Tax Return中没有申报，ATO就会写信要求你解释。"
判断是否Australian Resident 有４项测试，符合任何一项就是税务居民，１８３天只是其中一项。
我在前面13,15楼里列了官网上的７个最具代表性的例子，此外官网上还有一些例子:
http://www.ato.gov.au/content/36280.htm
Example of a foreign resident
Lars lives in Munich and is granted a 12 month working holiday maker visa. He plans to return to Munich, and resume his career as a carpenter, after his 12 month working holiday in Australia. He takes 12 months leave from his work. He owns a home in Munich which he does not rent out. Lars arrives in August 2007 and has five different jobs whilst he travels around Australia, visiting every capital city during his 12 month stay. He stays in no place for longer than two months. Lars only works for seven of the 12 months he is Australia as he is primarily here to see as much as he can, picking up carpentry work to supplement his funds as he travels. Lars is not an Australian resident under ordinary concepts and although he is in Australia for more than six months in the year ended 30 June 2008, Lars will not satisfy the 183 day test, as his usual place of abode is outside Australia.
Example of resident
Markus expressly states that he has no intention of staying in Australia. However, the way he has organised his personal life - bank accounts, 12-month lease on rental property - reveals that he is well prepared for a lengthy or ongoing stay. In this case, Markus is likely to be considered an Australian resident for tax purposes.
Example of foreign resident
Juliette states that she intends to stay in Australia for at least the next 10 years. Unfortunately, her visitor's visa only permits her to stay in Australia for a period of six months. The visa also forbids her to apply for a permanent resident's visa while in Australia.
The transitory nature and intended short duration of Juliette's stay mean that she will generally not be considered to be an Australian resident for income tax purposes.
Example of a resident
Delphi, an officer of the Department of Foreign Affairs and Trade, is posted to Thailand for a period of three years and is a member of the Commonwealth Superannuation Scheme (CSS). Delphi will remain an Australian resident under this test.
Example of a foreign resident
Peter, a retired public servant in receipt of a superannuation pension from the Public Sector Superannuation Scheme (a Commonwealth superannuation fund) moves to South Africa for a period of three years to look after an ailing relative. Peter does not satisfy the superannuation test, as he is no longer a contributing member.
此外harrytaurus2002提供的链接里http://law.ato.gov.au/pdf/pbr/tr1998-017.pdf有１４个例子。
[ 本帖最后由 MICHELLE07 于 30-5-2013 17:30 编辑 ] |
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