Non Resident For Tax Purposes:
1) Subject to normal income tax at non resident rates on wages earned in Australia and investment income
earned in Australia that is not subject to withholding tax or imputation credits.
2) Subject to capital gains tax on gains made on assets "connected with Australia"
3) If an Australian resident becomes a non resident they have 3 choices as to how they deal with their assets
that are not "connected with Australia" and were acquired after 19th September 1985.
a) Deemed them to have been disposed of when they leave and pay the CGT. As a result no Australian
CGT will be payable on any gains while a non resident
b) Defer the CGT and pay it when the asset is sold but the tax will be on the gain over the whole period up to
the sale including when a non resident.
c) Defer the CGT on the basis you will be returning to Australian Residency before you sell it but when you
do sell there will be no exemption for the gain made while you were a non resident.
Residents For Tax Purposes That Are Overseas:
1) Under certain conditions overseas employment income exempt from tax in Australia but taken into account
in determining tax bracket.
2) Subject to normal income tax at resident rates on interest, royalties, dividends and rental income no matter
where in the world it was earn. But entitled to a credit for any foreign tax paid.
3) Subject to capital gains tax on any gains made on any assets anywhere in the world. But entitled to a credit
for any foreign tax paid.
Note:
All of the above is written for the small investor not companies or trusts and there are more complex rules if
you have a significant investment in a foreign entity.
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谢谢老妖!
看到你的好多帖子,深受教育,在此向你这种热心的朋友致敬!
哈哈,有一个小要求,如果能翻成中文更好,我的英文不太好,哈哈,要求过高了!
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兄弟，你这就有点为难我了。我的中文不太好，特别是税务上专业用词。早就有人批评过我了。。。
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哈哈,老妖,你要是个女的就好了,我要是娶了你就可以优势互补了!
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还是你来翻译一下吧。
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都不要谦虚！
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请教一下：NON RESIDENT是不是不用交CAPITAL GAIN TAX？
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谢谢老妖
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股票/证券/基金好像是的。房地产好像要缴CGT。具体的还是咨询一下会计比较保险。
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CGT=capital gains tax=增值税。
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再请教老妖：可不可以在中国炒澳洲的股票？所得要不要交澳洲的税？ 谢谢。
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CGT 是资本溢价所得税，在中国有专门的“增值税”，相对澳洲的GST。
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好贴，赞
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存起来 备用
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But entitled to a credit for any foreign tax paid.
请问这句话是什么意思？
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你在海外已经交的税,可以从在澳大利亚需要交的税款里抵扣
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"Subject to capital gains tax on any gains made on any assets anywhere in the world. But entitled to a credit
for any foreign tax paid."
Capital Gain 是有特殊的税率，还是也一起加到总收入里面再按照INCOME的不同而适用不同的税率啊？
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请教老妖：我在澳洲银行开户并存款刚超过半年，前阶段每月收我利息税10%，这个月突然发现收了我46.6%的利息税，这是怎么回事？目前除了利息，我在澳洲没有任何收入的。
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请教老妖, 我是Australia resident tax purpose, 但我的收入在中国拿, 并且在中国交税, 请问我还用不用在澳洲交税了.另外, 我的allowance在澳洲领, 请问这个allowance算不算accessable income,还是可以算做FBT. 谢谢!
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同问。。。。。
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不好意思，代为回答。
刚开始扣你10%，是把你当成non-resident了，后来估计发现你应该算resident，就按最高税率扣46.5%. 如果你向银行提供你的税号，就不会扣利息税了。 已经扣掉的，你年底报税的时候可以claim回来。
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不好意思，再代为回答：
作为Australian resident for tax purpose, 如果海外收入是工资收入，并且海外工作在年度内连续超过91天，这部分收入可以免税。 但也有条件限制，关于连续工作91天的定义，还有限制条件，请见：http://www.ato.gov.au/individual ... =/content/28908.htm
很多allowance都是assessable income, 需要报税，但可以按实际的花费抵税，如car allowance etc. 如果想作为FBT， 必须是雇主已经为这部分福利上过税了。
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将近一年没做过税了，不知以上回答准确不准确。 如果不对，请包涵。
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谢谢max_susan,我觉得讲的很对很清楚
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现在流行这种句式
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真是的，我写的时候也觉得别扭
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谢阿丝加分。
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谢谢分享
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