澳洲税务居民的分类和税率

撰稿: 与神同行
审稿:Jenny 编辑:MG1

图片来自网络截图

(以下所有税务内容均来自ATO官方网站公布的信息)

  1. 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)税务身份的分类:
(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.
如果你持有澳洲临时签证并且你本人或你的配偶不是澳洲永久居民或公民,你将被视为税务上的临时居民。你需要申报在澳洲获得的收入和作为澳洲临时居民在海外通过工作和提供服务而获得的收入。其它收入和资本收益不需要申报。临时签证是允许持有人在澳洲停留一段时间而不是无限期的签证. 永久签证持有人可以在澳洲无限期居住.
(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。

打工签证持有人的税务申报:
如果你的签证是417或462,2020财年$37,000以内收入和2021财年$45,000以内收入的税率是固定的15%。以上的收入和澳洲居民使用相同的税率。
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)
澳洲个人税率明细表(2020/2021财年)

图片来自网络截图

Residency tests
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
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。

  1. 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.

如果你满足这个条件,将视为澳洲税务居民,而不需要再做其它3项测试。主要内容是你在澳洲有固定居所,或者在足够长的时间内安顿并居住在一个固定居所。ATO会考虑以下因素决定是否满足条件:

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

  1. 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.
    如果你在澳洲有固定的居所你将满足此测试要求并被视为税务居民,除非税务局认为你的实际住宅在澳洲境外. 这个测试与第一个测试的根本区别在于:第一个针对于在澳洲的居住时间,即使租房也可以算在内,而第二个针对于在澳洲实际拥有居所的情况.
  2. 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.

如果你在一个财年(365天)当中在澳洲居住超过183天你将符合澳洲税务居民的要求,除非你的日常居所在澳洲以外并且你不打算在澳洲居住。

  1. 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.
    此测试仅适用于符合PSS和CSS养老金计划的政府雇员,如果你参与以上养老金将被视为澳洲税务居民。

2个举例说明

(1)Emily – 在日本教
· Emily离开澳洲,前往日本担任英语教师。
· 她签订了一年合同,合同期满后计划前往中国和亚洲其他地区,最后再返回澳洲工作。
· 在日本工作期间,她和一户人家住在一起,这家人把她视为家裡的一员。
· 离澳期间,她对外出租自己的澳洲房产。
· Emily目前未婚。她的父母住在其他州,她的哥哥也移民到法国。
结果:为什麽Emily被视为澳洲税务居民?
即使Emily目前居住在日本,但根据住所测试:
· 她的住所位于澳洲(常住在澳洲的居民,在离开澳洲期间通常会在澳洲保留原籍,除非其选择永久移民至其他国家)
· 她的永久居住地仍在澳洲。
·
(2)Bronwyn – 长期在海外工作
· Bronwyn,澳洲居民,得到了一份在海外工作的三年合约,并且合约可以再续三年。
· Bronwyn,她的丈夫和三个孩子决定海外安家。
· 他们保留了在澳洲的房产,因为他们打算在将来某天返回澳洲。
· 在他们离澳期间,该房产对外出租。
· Bronwyn不知道三年后自己是否会延长合约,她决定以后再做决定,看看家人是否喜欢那裡的生活。
· 在海外工作期间,他们租了一套房子,并享受合同规定的住房补贴。
结果:为什麽Bronwyn被视为外国居民?
虽然Bronwyn保留了在澳洲的居家住所,但仍不符合住所测试,这是因为她实际离开澳洲的时长以及身边情况(如全家人一起在海外安家,且对外出租澳洲房产)不符合澳洲常住规定。
不符合住所测试的原因如下:
· 她的永久居住地在澳洲境外,这是因为
o 她准备在海外工作的时长
o 已在海外安家,以及
o 家人陪同她一起生活

· 她没有出售澳洲房产,这个事实虽然也有一定的关联性,但却不足以抵消基于其他因素而得出的判定结果
· 我们可以认为,她在海外逗留期间由于将澳洲房产出租而遗弃了在澳洲的家。

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