请教关于TFN Declaration的问题

mabelboy

我现在在填TFN Declaration，

对问题 7 有点疑惑：

7. Are you an Australian resident for tax purpose ?

我是估计要10月中旬才能拿到  457签证 然后到单位工作， 那我这项该选啥啊 ？

看了指导没怎么搞明白吗！

QUESTION 7:
Are you an Australian resident for tax purposes?
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 now live here permanently
■ are an overseas student doing a course that takes more than six months to complete
■ have been in Australia continuously for six months or more and for most of that time you worked in the one job and lived in the same place, or
■ will be or have been in Australia for more than half of 2007–08 (unless your usual home is overseas and you do not intend to live in Australia).
If you go overseas temporarily and do not set up a permanent home in another country, you may continue to be treated as an Australian resident for tax purposes.
The criteria the Tax Office uses to determine your residency status are not the same as those used by the Department of Immigration and Citizenship or Centrelink.


那我这情况算不算是 Resident啊 ？

谢谢！

luoyi727

你现在在那里？很多标准
1.Are you migrating and settling in Australia?
....... if yes, u are Australian resident for tax purpose; if no, answer q2
2.Are you an Australian returning to live?
....... if yes, u are Australian resident for tax purpose; if no, answer q3
3.Have you stayed or do you intend to stay in Australia for six months or more?
........if yes, answer q4; if no answer q5
4.Have you stayed or do you intend to stay in a particular place continuously for six months or more?
........look following information to self-assess ur situation
5. Do you have social or economic ties to a country other than Australia?
........if yes, u are Australian resident for tax purpose; if no u are noting,gaga

information:
The way in which you organise your domestic and economic affairs as part of your life is an influential factor in determining residency status.

You may be considered a resident if your day-to-day activities in Australia are relatively similar to your behaviour before entering Australia.

We may take into account any or all of the following factors in determining where you reside:
1.intention or purpose of presence
2.family and business/employment ties
3.maintenance and location of assets
4.social and living arrangements.

1.Intention or purpose of presence
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 a resident for tax purposes.
Example of non-residentJuliette 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 a resident of Australia for income tax purposes.

2.Family and business/employment ties
The presence of your family may indicate that you reside in Australia.
Example
Yusef comes to Australia to work. His wife and four children remained in Iran. This particular aspect of Yusef’s behaviour is not generally consistent with the activities associated with residing in a particular place.
However, the absence of his family does not mean that he will never be regarded as residing here. Other factors, like the state of the marital relationship and other aspects of Yusef’s behaviour while in Australia could have a bearing on this.

3.Maintenance and location of assets
The place where you organise your financial affairs (for example, paying bills, operation of bank accounts, insurance policies and so on) is an indicator of where you reside.
The purchase and maintenance of assets are also indicators that you intend to reside in Australia. Such assets can include:
a dwelling (purchased or leased)
motor vehicles, and
household effects.
However, maintaining a place of residence is not the same as actually residing in that place. A person may have residences in various countries, but this does not mean that they would be considered to reside in each of those countries during a particular income year.

4.Social and living arrangements
In applying this factor, consideration will be given to the ordinary course of your life. To establish what is the ordinary course of your life, your actions and habits before and after the period in question may be examined. The place where you carry out the ordinary course of your life is usually considered your country of residence.
Your social life and living arrangements may include:
playing social sport in a local competition
being a member of a local community club, or
enrolling your children at the local school.
Work commitments may require you to visit different countries frequently and you may not establish a permanent home in any country. However, it will be the place where you carry out the above and other activities usually associated with a person’s ordinary course of life that will most likely be considered your country of residence.

5.Physical presence
To reside in Australia you need to display behaviour over a period of time that is consistent with residing here, such as:
a degree of continuity
routine, or
habit.
Therefore the period of time that you spend in Australia is not, by itself, decisive in determining your residency status.
We consider that six months is a considerable time when deciding whether your behaviour is consistent with residing here. That is not to say that if you are here for less than six months you will always be considered a non-resident, and if you are here for more than six months you will always be considered a resident. Generally, it is a combination of the factors of time and behaviour while in Australia that will determine your residency status.

6.A resident in one country visits another

Where you are resident in one country and visit another, important factors to be considered in determining whether you are also resident in the other country are both the frequency and the duration of your visits.

The mere fact that your visits to a country are of short duration does not in itself exclude residence in that country, if the visits are part of the regular order and mode of your life.

In Australian cases, no specific time limit can be set to determine if your stay is long enough for you to be considered to have resided in Australia. The surrounding circumstances must be looked at in each case.

7.Nationality
This factor is almost irrelevant in determining where you reside. However, in a borderline case, your citizenship may be useful where all other relevant facts are not conclusive.

if you do not satisfy the resides test, you may still be considered a resident of Australia for taxation purposes if one of the statutory tests is satisfied.
1.Residency – the domicile test
There are two steps to this test:

• Determine your domicile.
  • If not in Australia, the domicile test is not satisfied.
  • If in Australia, go to step two.
      Determine your permanent place of abode.
•           If not in Australia, the domicile test is not satisfied.
  • If in Australia, you are considered a resident of Australia for income tax purposes.

2.Residency – the 183 day test
暂时没查到

3.Residency – the superannuation test
This test covers current Commonwealth government employees and states that you are a resident if you are:

• a member of the superannuation scheme established under the Superannuation Act 1990, or
• an eligible employee for the purposes of the Superannuation Act 1976.

[ 本帖最后由 luoyi727 于 19-8-2007 09:14 编辑 ]

au-sh

很有收获

jessie102

什么意思没有搞懂

shenyouwohao

shenyouwohao

sorr y，这是我女儿发的。

shenyouwohao

shenyouwohao

sorry，有时我女儿发的。

ashanadsl