- Residency for tax purposes 澳洲税务居民的概念与分类
We don’t use the same rules as the Department of Home Affairs (formerly known as the De-partment of Immigration and Border Protection). This means you:
➢ can be an Australian resident for tax purposes without being an Australian citizen or per-manent resident
➢ may have a visa to enter Australia but are not an Australian resident for tax purposes.
澳洲税务居民的概念与移民局的标准是不同的. 你即使不是澳洲永久居民和公民也可以是澳洲的税务居民; 你有澳洲的签证但不一定是澳洲税务居民.
(1)a. Australian resident for tax purposes 澳洲税务居民
If you satisfy any of the below residency tests, you are an Australian resident for tax purposes. This means you have to declare all of your worldwide income even if you have already paid tax on it overseas. A foreign income tax offset is generally available to reduce the Australian tax on the same income.如果你满足以下4个测试中的任何一个，你将被视为澳洲税务居民。你需要申报全球范围的收入。你在澳洲以外国家和地区已缴纳的所得税可以冲抵你在澳洲应交税额。
(1)b. Temporary residents 临时税务居民
You will be a ‘temporary resident’ if you hold a temporary visa and neither you or your spouse is an Australian resident within the meaning of the Social Security Act 1991 (that is, not an Aus-tralian citizen or permanent resident).As a temporary resident, you only need to declare income derived in Australia, plus any income earned from employment or services performed overseas while you are a temporary resident of Australia. Other foreign income and capital gains do not have to be declared.
(A temporary visa is defined as a visa allowing the holder to remain in Australia during a speci-fied period, or until a specified event happens, or while the holder has a specified status. So, a temporary visa may be in effect for a set period of time, or, for example, until a decision is made on another visa application, or, for example, as long as the holder is a New Zealand citi-zen holding a valid New Zealand passport.
A permanent visa is defined as a visa that allows the holder to remain in Australia indefinitely. Normally when a permanent visa is granted, it includes a five year travel facility. Although the permanent visa allows the holder to remain in Australia)
(1)c. Foreign residents 外国税务居民
If you do not satisfy any of the residency tests below, you are a foreign resident. As a foreign resident, you have no tax-free threshold and do not pay the Medicare levy. You must still de-clare any income derived in Australia, including any capital gains on taxable Australian proper-ty in your Australian tax return. If you have a Higher Education Loan Program or Trade Support Loan debt, you are required to declare your worldwide income or lodge a non-lodgment advice.如果你不满足以下4个测试中的任何一个，你将被视为外国税务居民。你不能享受免税额但不需要缴纳Medicare levy. 你需要申报在澳洲的收入包括通过房地产交易获得的资本收益。如果申请了高等教育贷款或者学徒帮助贷款，你需要申报全球范围的收入或者零申报手续。
As a working holiday maker, your income is taxed at 15% for:
· the first $37,000 – for 2019–20 and earlier income years
· the first $45,000 – for 2020–21 and later income years.
The balance of your income is taxed at ordinary rates.
You are a working holiday maker if you have a visa subclass of either:
· 417 (Working Holiday)
· 462 (Work and Holiday).
Australian income tax rates for 2020/21 (residents)
There are four tests used to determine if you are an Australian resident for tax purposes. You will be an Australian resident if you meet any one of these tests. You can use our online tool to assess your circumstances, visit ato.gov.au/residencytests
- The resides test 居住地测试
Under this test, you are a resident of Australia if you reside in Australia according to the ordi-nary meaning of ‘reside’ – which means ‘to dwell permanently, or for considerable time, to have a settled or usual abode, and to live in a particular place’.
Some of the factors that can be used to determine residency status include physical presence, intention and purpose, family and business/ employment ties, maintenance and location of as-sets, social and living arrangements.
If you reside in Australia, you are considered an Australian resident for tax purposes and you don’t need to apply any of the other residency tests.
Some of the factors that can be used to determine residency status include:
Entering Australia 入境澳洲
Taxation Ruling TR 98/17 Income tax: residency status of individuals entering Australia out-lines the circumstances in which an individual is considered as residing in Australia. It considers people entering Australia such as:
· migrants 移民
· academics teaching or studying in Australia 学术教学和研讨
· students studying in Australia 留学
· tourists 旅游
· those on pre-arranged employment contracts 预先安排的合同工作
Behaviour while in Australia 在澳洲的活动
The way in which you organise your domestic and economic affairs as part of your life is an influential factor in determining residency status.
You may be considered an Australian resident if your day-to-day activities in Australia are rela-tively similar to your behaviour before entering Australia.
In residency cases, your situation is considered by having regard to all the facts and circum-stances that are relevant. No single factor is likely to be decisive, and many will be interrelated.
We may take into account any or all of the following factors in determining where you reside:
· physical presence 实际居住时间
· intention and purpose 意图和目的
· family 家庭成员
· business or employment ties 与澳洲的生意或工作联系
· maintenance and location of assets 资产的维护和存放地点
· social and living arrangements 社交和生活安排
- The domicile test 住宅测试
Under this test, you are a resident of Australia if your domicile is in Australia, unless the Com-missioner is satisfied that your ‘permanent place of abode’ is outside Australia.
A domicile is a place that is considered to be your permanent home by law. For example, it may be a domicile by origin (where you were born) or by choice (where you have changed your home with the intent of making it permanent).
A permanent place of abode should have a degree of permanence and can be contrasted with a temporary or transitory place of abode.
- The 183 day test 183天测试
You will be a resident under this test if you spend over half the year in Australia, unless it is established that your ‘usual place of abode’ is outside Australia and you have no intention of taking up residence here.
If you have already taken up residence in Australia, this test will not generally apply regardless of the number of days you spend overseas.
In practice, this test only applies to individuals arriving in Australia.
- The Commonwealth superannuation fund test 联邦养老金测试
This test only applies to certain Australian Government employees who are eligible to contribute to the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS). If this is the case, you (and your spouse and children under 16) are considered to be a resident of Australia regardless of any other factors.
(1)Emily – 在日本教
(2)Bronwyn – 长期在海外工作