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http://calculators.ato.gov.au/sc ... _2011.XR4&go=ok
Parent, spouse's parent or invalid relative tax offset calculator - 2011
Version 1.0.0
Takes 5 to 10 minutes to complete
What the calculator does
This tool works out the amount of tax offset that you can claim for a dependent parent, spouse's parent or invalid relative.
Please note:
You are not eligible for this tax offset if your adjusted taxable income (ATI) is over $150,000, or if you have a spouse, your combined adjusted taxable income is over $150,000.
To calculate your ATI, or the ATI of your dependant(s), for 2009-10 and future years, refer to the ATI calculator under Income tests calculator.
At least one of the following conditions must apply to each relative you wish to claim for:
you and the dependant resided together,
you gave the dependant food, clothing and lodging, and/or
you helped to pay their living and medical costs etc.
No tax offset will be available for:
a parent, if their adjusted taxable income is equal to or exceeds $6,986, or
an invalid relative, if their adjusted taxable income is equal to or exceeds $3,638
You cannot claim a tax offset if your dependant did not reside in Australia or they were only visiting you during a holiday in Australia -
they must be a resident for tax purposes. You can claim a dependant tax offset only if you were an Australian resident for tax
purposes.
什么是a resident for tax purposes？
http://www.ato.gov.au/individual ... =/content/33860.htm
Am I an Australian resident for tax purposes?
Generally, we consider you to be an Australian resident for tax purposes if you:
have always lived in Australia or you have come to Australia to live
have been in Australia for more than half of the income year(不是很明确，继续往下查) (unless your usual home is overseas and you do not intend to live in Australia - for example, you are a working holiday maker), or
are an overseas student enrolled in a course of study for more than six months duration.
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 foreign resident's taxable income. Foreign residents are not entitled to a tax-free threshold.
What to read or do next
Refer to:
Residency - what you need to know（究竟什么是Residency？）
Foreign residents - lodging an Australian tax return.
http://www.ato.gov.au/individual ... =/content/64131.htm
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.
有结论了吗？有木有？？？ |
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女儿上学记 (2005-1-4) amy 
老狗bunny (2007-7-18) coldair 
楼主:jieh
发表于 2011-7-24 15:21
发表于 2011-7-25 16:03
只能对ATO 无语，还可以跟LZ 道歉？这鬼婆怎么找到的这份工作？ 