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作者: wj22 时间: 9-9-2010 17:28
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本帖最后由 wj22 于 24-11-2013 20:27 编辑

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作者: echo214 时间: 12-9-2010 02:02
还是不明白，很多老婆左移民监,老公留国内上班养家的，不是意味着要交双重税了？

作者: sora 时间: 12-9-2010 13:53
看来这两年只打算短登的我只能争取证明自己不是resident for tax purpose了（税号也先不申请了）。还好在官网上找到下面这个例子，应该可以满足的

Gerhardt – a new migrant who hasn’t quite left his old country
Facts
Gerhardt migrated from Sweden to Australia with his family.
He had to return to Sweden to see out a performance contract that had two years to go.
He departed one month after arriving and settling the family here.
In Sweden he stayed in the family house that they had been living in before moving to Australia.
He also retained the family car so that he could travel around for his work in Sweden.
He used to play tennis with a local club in Sweden and, on his return, resumed his association with the club.
Although he intends to join his family in Australia for good at the end of his contract, he is leaving his options open in case he is able to secure another contract.
In the nine months that he has been back in Sweden, he has only visited his family in Australia once.

Outcome: why is Gerhardt considered a non-resident?
From the above facts, Gerhardt is a non-resident of Australia for income tax purposes.
The following table outlines the reasons why the four residency tests were not satisfied.

Test	This test is not satisfied because...
Residency - the resides test	although he has a residential home in Australia and his family resides here, these factors are not significant enough he is not physically present in Australia for a considerable period of the income year, and he intended to return to Sweden after a short stay in Australia for the purpose of settling his family.
Residency - the domicile test	he has not conclusively demonstrated that his domicile of choice is in Australia Gerhardt’s circumstances indicate that he has a permanent place of abode in Sweden his intention of joining his family for good after completion of his contract is also not conclusive, as his actions indicate that his absence from Australia is indefinite, and his single visit to Australia in the nine months also adds weight to the conclusion drawn.
Residency - the 183 day test	he was in Australia for only one month.
Residency - the superannuation test	this does not apply in Gerhardt’s circumstances.

[ 本帖最后由 sora 于 12-9-2010 13:03 编辑 ]

作者: wj22 时间: 12-9-2010 19:38

原帖由 echo214 于 12-9-2010 01:02 发表

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还是不明白，很多老婆左移民监,老公留国内上班养家的，不是意味着要交双重税了？

见3楼朋友的例子吧.要不缴税,只能证明自己是non-resident for tax purpose.
另外,税不会打双重,只大税差,即只缴在澳应缴的减去所在国家已缴的.

作者: joezh 时间: 15-9-2010 11:45
想问一下澳洲有没有资本所得税，如果我人在澳洲，但继续用国内的账户买卖国内的股票，是不是也要按澳洲税率缴税呢？

作者: wj22 时间: 15-9-2010 21:51
谢谢ubuntuhk提醒,连接已修复

作者: wj22 时间: 15-9-2010 22:00

原帖由 joezh 于 15-9-2010 10:45 发表

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想问一下澳洲有没有资本所得税，如果我人在澳洲，但继续用国内的账户买卖国内的股票，是不是也要按澳洲税率缴税呢？

有,澳洲有captital gain tax, 海外投资,见http://www.ato.gov.au/individual ... amp;page=28&H28
不过也可以claim capital loss.

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