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原帖由 amu 于 2007-6-16 22:38 发表
你可以申请退税优惠,只要你父母本财政年度在澳洲居住超过半年,你就就可以按照实际的居住天数申请税务优惠,具体多少要用公式计算
正解!
看下面我再etax去年的帮助哩找到的
The tax rates that apply to your taxable income depend on whether or not you are an Australian resident. A higher rate of tax is applied to a non-resident's taxable income and non-residents are not entitled to a tax-free threshold.
The standards the Tax Office uses to determine your residency status are not the same as those used by the Department of Immigration and Multicultural Affairs or Centrelink.
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 live here permanently or
· you have been in Australia continuously for six months or more and for most of that time you worked in the one job and lived at the same place, or
· you have been in Australia for more than half of the income year 2005-2006 - unless your usual home is overseas and you do not intend to live in Australia.
If you go overseas temporarily and you do not set up a permanent home in another country, we may continue to treat you as an Australian resident for tax purposes.
Overseas students who come to Australia to study and are enrolled in a course that is more than six months long are generally treated as Australian residents for tax purposes.
If you need help in deciding whether or not you are an Australian resident for tax purposes, you can go to our Are you a resident? tool on our website or phone the Personal Tax Infoline.
IMPORTANT:
If your residency status for tax purposes has changed during 2005-2006, you will need to complete item A2. We need this information to work out your tax-free threshold.
(c) Australian Taxation Office 2006 |
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