没有段登，首次登陆前的国内工资需要在报税时申报吗?

emaildba

首次登陆前的在国内的工资需要在报税时申报为海外收入吗？
没有段登过， 第一次登陆就是长登。
谢谢

ubuntuhk

应该不需要，从你长登时才开始算为正式的税务居民，在澳洲的收入才需要报税。

请 @资料盒 @MICHELLE07 帮忙确认。

MICHELLE07

ubuntuhk 发表于 13-8-2013 09:54

                               
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应该不需要，从你长登时才开始算为正式的税务居民，在澳洲的收入才需要报税。

请 @资料盒 @MICHELLE07 帮 ...

我同意ubuntuhk说的。

MICHELLE07

Where a person resides in Australia within the ordinary meaning of that expression for less than one-half of the year of income, that person would be treated as a resident of Australia only during the actual time he/she is present in Australia. This means that the person would not be assessable to ordinary Australia tax on foreign source income derived during the period he/she was not actually in Australia.

至于居住天数多于183天的部分年度税务居民，"the position is not clear", The Board of Review 说不能按整年是税务居民对待。

看起来还是登陆前收入不用报，条文有点含糊。