澳洲可以报配偶offset吗？

在澳大利亚税务



退税问题，请问各位高人：LD上一个财政年度持工作签证，拥有税号，但是只在澳洲待了一个多月，没有工作。现在是pr了。请问这样的话，报税可以申请报配偶的offset吗？

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结婚多久了?

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版主好快，结婚5年多

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可以

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还没有交待清楚：准确的说是1月份拿到工作签证，然后登陆才申请的税号。那是按照哪段时间来算呢？拿到签证的时间开始算？还是登陆的时间开始算？还是只算呆了的那一个月时间？

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从你老婆有意移民那一天算起

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晕了，这个有意移民咋算哪？不就可以算一整年么。还是说需要提供什么证据啊？非常感谢！

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可以，一整年都可以。

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感谢回复，那需要提供什么证据吗？

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一般来说入纸申请那一天算起

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Issue
Is the taxpayer entitled to a dependant tax offset under section 159J of the Income Tax Assessment Act 1936 (ITAA 1936) in respect of a spouse who they married while overseas, but who is not yet living in Australia?
Decision
Yes. The taxpayer is entitled to a dependant tax offset under section 159J of the ITAA 1936 in respect of a spouse who they married while overseas, but who is not yet living in Australia.
Facts
The taxpayer came to Australia thirty years ago and is a resident for tax purposes.
Three years ago the taxpayer returned to their country of birth and married while there. The taxpayer's spouse did not accompany the taxpayer when they returned to Australia. They have now applied to migrate to Australia. The application has not yet been finalised.
The taxpayer maintains their spouse by sending them money.
Reasons for Decision
Subsection 159J of the ITAA 1936 provides that a taxpayer is entitled to a tax offset where, during the year of income, they contributed to the maintenance of a spouse who is a 'resident of Australia'.
A 'resident of Australia' is defined in subsection 6(1) of the ITAA 1936. Subsection 159J(3A) of the ITAA 1936 provides that, in applying the definition of resident in subsection 6(1) of the ITAA 1936, for the purposes of the dependant spouse tax offset the dependant spouse of a taxpayer will be taken to have the same domicile as the taxpayer.
The taxpayer's spouse is therefore, deemed to have a domicile in Australia for the purposes of the definition of resident in subsection 6(1) of the ITAA 1936. Subsection 6(1) of the ITAA 1936 defines a resident to include a person whose domicile is in Australia, unless the Commissioner is satisfied that their permanent place of abode is outside Australia.
The leading case on permanent place of abode is Applegate v. FC of T 79 ATC 4307; (1979) 9 ATR 899. The Federal Court stated that in respect of the definition of 'resident', a permanent place of abode does not have to be everlasting or forever but it is rather used in contrast to temporary or transitory. Taxation Ruling IT 2650 also considers residency and permanent place of abode outside Australia. Paragraph 12 of IT 2650 states that 'place of abode' refers to a person's residence, where one lives with one's family and sleeps at night. In essence, a person's 'place of abode' is that person's dwelling place or the physical surroundings in which a person lives.
Where a taxpayer marries while overseas, the spouse is not considered to have a permanent place of abode outside Australia, if the spouse has taken timely and appropriate steps to migrate to Australia.
While the taxpayer's spouse is currently living overseas and therefore their current 'place of abode' is overseas, this is only a temporary arrangement. The spouse intends to join the taxpayer in Australia when their migration application has been approved. As their application has been made in a timely and appropriate manner, the Commissioner accepts that the taxpayer's spouse does not have a permanent place of abode outside of Australia.
As the taxpayer's spouse is deemed have a domicile in Australia and does not have a permanent place of abode outside of Australia, they are a resident as defined in subsection 6(1) of the ITAA 1936. Therefore, the taxpayer has contributed to the maintenance of a resident spouse and is entitled to a dependant tax offset under section 159J of the ITAA 1936.
Date of decision: 1 May 2003
Year of income:        Year ended 30 June 2003

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LZ符合上面的case。可以拿整年的spouse offset，但要减去spouse 的oversea income

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'入纸申请'不明白是什么，是不是工作签证申请的时间？如果是指移民申请的话，那就是这个财政年度了,等于没有时间

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SPOUSE澳洲没工作，收入为0，那如果写上oversea的收入，虽然不多，那是不是也要报税啊？

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申请来澳州并打算永久居留.你的情况就是工作签证申请,因为LD以是澳洲脱务居民.
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