澳洲稅務入門 (1) - 稅務居民的誕生
應讀者 Ray 兄的要求,寫一篇有關澳洲的稅務入門。
利申,筆者今年才正式移居,尚未報過稅,不過在抵埗前已從各種渠道了解澳洲的稅制、稅率及作為一個移居者如何 Maximize Tax Efficiency。
首先,澳洲稅務最最最最最最最最最最最最最重要的概念是「稅務居民」(Tax residency),因為澳洲奉行環球收入徵稅制度,是否稅務居民對澳洲人或澳洲資產投資者的影響極大。
如果閣下不是澳洲稅務居民,稅制就很簡單:
1) 所有澳洲境內收入皆需徵稅,沒有免稅額,稅率為 32.5 - 45% 之間
2) 澳洲境外收入不需納稅
3) 澳洲境外買入的澳洲流動資產,視作外國投資者持有,股息預扣稅 (Withholding tax) 為 30%
至於何謂稅務居民,官方說法如下:只要符合以下三點之任何一點,不管閣下是否澳洲永久居民或澳洲公民,澳洲稅局也會將閣下視為稅務居民。
A) The resides test
Under this test, you are a resident of Australia if you reside in Australia according to the ordinary 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 assets, social and living arrangements.
Under this test, you are a resident of Australia if you reside in Australia according to the ordinary 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 assets, social and living arrangements.
官方沒有定義何謂 Ordinarily resident in Australia, 一般民間說法是過去兩年有超過一半時間在澳洲居住。另外有沒有工作、做生意、買樓等及是否有意在澳洲長住也是考慮因素。
B) The domicile test
Under this test, you are a
resident of Australia if your
domicile is in Australia, unless
the Commissioner 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.
以移居者為例,若飛來飛去就不會被視作稅務居民,但一旦 "Leaving for good" 就應視最後入境日期為稅務居民生效日。
C) The 183 day test
這個不用說,某財政年度內住滿半年就自動成為稅務居民。
如果移居者不想成為稅務居民,他每年起碼要有半年待在澳洲以外的地方。而基於永久居民獲發續期簽證的要求是過去五年最少有兩年在澳洲居住,即每年居住要求約需在 150-182 天之間。
(待續)
謝謝R兄鴻文。
回覆刪除又在移居澳洲前有些甚麼財務和資產處理上要留意和在移居時帶入的資產要否納税呢?
期待你的繼續分享。
下一篇答你。
刪除Many thanks!
刪除收咁重稅, 請Rx10兄順手得閒講埋個邊有咩福利
回覆刪除我對福利沒什麼研究
刪除請問有冇研究避險方法?
回覆刪除避什麼險?
刪除請問如何安排股息, 租金, 債息等收入的避稅安排? 個人入息計算, 會否容易達最高稅率?
刪除因為稅率好高, 請問你有何方法管理股息, 債息及投資回報增值稅等安排? 謝謝
刪除下篇應該答到你大部分疑問。
刪除謝謝
刪除關於R兄文章提到的「3) 澳洲境外買入的澳洲流動資產」,我想R兄是說「境內」,因非澳洲稅務居民境外的投資是不需付稅。
回覆刪除另外股息扣稅或付稅亦要看所持有的股票是否Franked或是Unfranked。100% franked 股票是不用付稅,因公司在給予股息前已付了稅。所以股息亦只那些有unfranked部分的股票要扣withholding稅。
是境外的「澳洲流動資產」,不是境內。
刪除境外的澳洲流動資產,只要是 unfranked dividend 就要付 股息withholding tax。
我是全職 TRADER, 在澳洲有咩係可以扣稅?
回覆刪除如果你有 business registration as a trader,你間屋可以劃分出屬於工作的空間,該部分的租金及生活費用(如水費、電費)可用作扣稅;另外交易成本、利息成本、相關的交通費、工作間的傢俱的折舊、會計及報稅費用、政府費用等均可扣稅。
刪除