好像不是这么解释的。首先对于RESIDENT FOR TAX PURPOSES是如下解释的:
■ you have always lived in Australia or you have come to Australia and live here permanently
■ 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
■ you have been in Australia for more than six months during 2009-10, unless your usual home is overseas and you do not intend to live in Australia
■ you go overseas temporarily and you do not set up a permanent home in another country, or
■ you are an overseas students who has come to Australia to study and are enrolled in a course that is more than six months long.
楼主看看自己能够上哪条?即使没够上那就算是NON-RESIDENT,确实是没有起征点,但是我觉得也不应该按照最高的税率报。个人感觉,暂时还没有具体研究,只是觉得按照其他国家的税法来讲,都不是这么操作的,那样不是很合理。