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本人在报税时仔细查看了关于父母来澳探亲的退税的条件. 作为子女在澳大利亚为父母提供生活和住宿可退税. 前提条件是父母是"Australian resident for tax purposes".
在"黄小罗(Lewy & Associates)退税专栏"中有人提到过这个问题. 大家都没有回答清楚. 本人在澳大利亚的税务局的网上做了测试, 如果父母来澳大利亚探亲六个月以上就可以做为"Australian resident for tax purposes". 来探亲住子女家是可以的.
1) 在 http://calculators.ato.gov.au/sc ... ident.XR4&go=ok 上测试. 以下是测试结果:
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Determination of residency
Version: 1.2.1
You are an Australian resident for taxation purposes as your behaviour during the time you spend in Australia reflects a degree of continuity, routine or habit that is consistent with residing here.
You provided the following information
Are you migrating and settling in Australia? No
Are you an Australian returning to live? No
Do you intend staying in Australia for six months or more? Yes
Have you stayed or intend to stay in a particular place continuously for six months or more? Yes
What is your main purpose for being in Australia? visiting friends or relatives
Where do you live while in Australia? staying with family, friends
Do you have a spouse and/or dependent children? No
Where do you hold the majority of your assets? overseas
Are you a member of any clubs, churches, community groups or organisations in Australia? No
What to do next
If your circumstances change please use this tool again to assess whether your residency status has also changed.
As an Australian resident, you:
* need to lodge annual income tax returns if you receive or earn income from sources in Australia. The Australian income year commences on 1 July and ends on 30 June the following year.
* need to declare worldwide income that you earn, subject to the operation of any international tax treaties. That includes capital gains from the disposal of assets.
* will be subject to income tax at resident rates that includes a tax-free threshold.
* will be subject to Medicare levy. This does not mean you are automatically entitled to Medicare health benefits.
For more information on the Australian personal income tax system, please pick up a copy of TaxPack from selected newsagents or contact the Personal Tax Infoline on 13 28 61.
You should keep a copy of this decision for your taxation records.
Notes & disclaimers
This determination is based on the information you have provided.
Provide feedback
We'd appreciate your feedback on this tool. It should take you around one minute to complete and will help us improve our service.
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本人不是会计专业人士, 以上信息仅供大家参考. |
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发表于 29-9-2007 02:32:39
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