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呵呵，刚刚有点明白就又陷入糊涂了！
1.如果入了澳洲籍，难道也是按照他在澳洲本土的时间算的么？如果他一年大部分时间是去其他国家出差，所得税怎么交？留在国内的这小部分时间所得税还是按照税务居民交？
2.连续住6个月和超过183天都是按照税务年度来算的，对吧？是不是比方一个人从2010年7月1日到2011年6月30这个时间段里，他从1月连续住到5月，然后6月回中国，2012年7月再连续住到年底回中国，只要他2013上半年也是在中国，他就算是非税务居民。对吧？
3.Residency - what you need to know
Introduction
To understand your tax situation, you must first work out whether you are an Australian resident for tax purposes. Australian residents are generally taxed on their worldwide income and non-residents are generally taxed only on their Australian-sourced income.
The residency tests we use to work out your residency status for tax purposes are not the same as those used by other Australian agencies for other purposes such as immigration.
Generally, you are an Australian resident for tax purposes if any of the following applies:
you have always lived in Australia
you moved to Australia and live here permanently
you have been in Australia continuously for six months or more, and for most of the time you have been
in the same job, and
living in the same place
you have been in Australia for more than half of the financial year, unless
your usual home is overseas, and
you do not intend to live in Australia.
unless这段后面怎么解释，难道超过180天也可以不算税务居民的？ |
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楼主: 资料盒
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楼主
发表于 7-12-2011 01:51:46
