澳洲PR 澳洲无主要收入,需要报税吗

在澳大利亚税务



如题，父母已是PR， 这一年财政年在澳洲和我们住8个月， 他们自己有澳洲的银行卡和税号， 利息一年父母两人名下也就200-300块，国内退休金2人也就接近800AUD/month， 一财政年下来也就4800每人。 加上利息不超5100一个人， 请问需要报税吗，前年拿的PR，去年没有帮他们报税，因为只住3个月就回国了，今年打算把他们加在我和我老婆报税单里（因为他们住超过6个月），希望可以deduct点我们自己的税。他们因为是交钱申请PR的，所以没有拿政府一分钱补助什么的，请问我父母这样子有必要报税并填for Resident TAX PURPOSE 吗？ 他们这样的收入报了税我和我老婆可以deduct 税吗，我和我老婆一年共交3.5万的税

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没看到图啊！无图无真相！

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没看到图啊！无图无真相！


“如图，父母已是PR， 这一年财政年在澳洲和我们住8个月， 他们自己有澳洲的银行卡和税号， 利息一年父母两人名下也就200-300块，国内退休金2人也就接近800AUD， 一财政年下来也就4800每人。 加上利息不超5100一个人， 请问需要报税吗，前年拿的PR，去年没有帮他们报税，因为只住3个月就回国了，今年打算把他们加在我和我老婆报税单里（因为他们住超过6个月），希望可以deduct点我们自己的税。他们因为是交钱申请PR的，所以没有拿政府一分钱补助什么的，请问我父母这样子有必要报税并填for Resident TAX PURPOSE 吗？ 他们这样的收入报了税我和我老婆可以deduct 税吗，我和我老婆一年共交3.5万的税”

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幫頂

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顶一个

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不需要报税，但是如果父母有税号，就需要填一个non-lodgement form，跟ATO说不需要报税。
如果你要support父母，可以利用T10 - Dependent relative tax offset. 以下信息是11-12财年，12-13财年可能会有变动。

If you maintained your or your spouse's parent or invalid relative
You cannot claim this tax offset for them if:

your ATI for 2011-12 was more than $150,000, or
  
you had a spouse for all of 2011-12 and the combined ATI of you and your spouse was more than $150,000, or
  
you had a spouse for only part of the year and the sum of the following is more than $150,000
your ATI
your spouse's ATI for 2011-12 multiplied by the number of days they were your spouse divided by 366 or
you maintained the dependant for the whole year and their ATI for 2011-12 was:
$3,738 or more for an invalid relative
$7,186 or more for a parent.

How much can you claim for each dependent relative?
The maximum amount of offset available for each dependent relative is:

$2,355 for an invalid or carer spouse
$864 for each invalid relative
$1,726 for each parent


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我来贴上2013年需要报税的要求：http://www.ato.gov.au/content/00342005.htm

Do you need to lodge a tax return? 2013                 
         
If any of the following applies to you then you must lodge a tax return.
Reason 1

During 2012-13, you were an Australian resident and you:

    paid tax under the pay as you go (PAYG) withholding or instalment system, or
    had tax withheld from payments made to you.

Reason 2

You were eligible for the seniors and pensioners tax offset, and your rebate income (not including your spouse's) was more than:

    $32,279 if you were single, widowed or separated at any time during the year
    $31,279 if you had a spouse but one of you lived in a nursing home or you had to live apart due to illness (see the definition of Had to live apart due to illness in T2 Seniors and pensioners (includes self-funded retirees)), or
    $28,974 if you lived with your spouse for the full year.

To work out your rebate income, see Rebate income or use the Rebate income calculator for seniors and pensioners tax offset.
Reason 3

You were not eligible for the seniors and pensioners tax offset but you received a payment listed at question 5 and other taxable payments which when added together made your taxable income more than $20,542.
Reason 4

You were not eligible for the seniors and pensioners tax offset and you did not receive a payment listed at question 5 or question 6, but your taxable income was more than:

    $18,200 if you were an Australian resident for tax purposes for the full year
    $416, if you were under 18 years old at 30 June 2013 and your income was not salary or wages
    $1 if you were a foreign resident and you had income taxable in Australia which did not have non-resident withholding tax withheld from it, or
    your part-year tax-free threshold amount if you became or stopped being an Australian resident for tax purposes; read question A2 or phone 13 28 61.

Other reasons

You must lodge a tax return if any of the following applied to you:

    You had a reportable fringe benefits amount on your:
        PAYG payment summary - individual non-business, or
        PAYG payment summary - foreign employment.  
    You had reportable employer superannuation contributions on your:
        PAYG payment summary - individual non-business
        PAYG payment summary - foreign employment, or
        PAYG payment summary - business and personal services income.
    You were entitled to the private health insurance rebate.
     
    You carried on a business.
     
    You made a loss or you can claim a loss you made in a previous year.
     
    You were 60 years old or older and you received an Australian superannuation lump sum that included an untaxed element.
     
    You were under 60 years old and you received an Australian superannuation lump sum that included a taxed element or an untaxed element.
     
    You were entitled to a distribution from a trust or you had an interest in a partnership and the trust or partnership carried on a business of primary production.
     
    You were an Australian resident for tax purposes and you had exempt foreign employment income and $1 or more of other income. (Read question 20 Foreign source income and foreign assets or property for more information about exempt foreign employment income. For the 2009-10 income year and subsequent years, there are changes limiting the exemption for foreign employment income.)
     
    You are a special professional covered by the income averaging provisions. These provisions apply to authors of literary, dramatic, musical or artistic works, inventors, performing artists, production associates and active sportspeople.
     
    You received income from dividends or distributions exceeding $18,200 (or $416 if you were under 18 years old on 30 June 2013) and you had:
        franking credits attached, or
        amounts withheld because you did not quote your tax file number or Australian business number to the investment body.
    You made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution for these contributions.
     
    You have exceeded your concessional contributions cap and may be eligible for the Refund of excess concessional contributions offer: see Super contributions - too much super can mean extra tax.
     
    Concessional contributions were made to a complying superannuation fund or retirement savings account and will be eligible to receive a low income superannuation contribution, providing you have met the other eligibility criteria.
     
    You were a liable parent or a recipient parent under a child support assessment unless you received Australian Government allowances, pensions or payments (whether taxable or exempt) for the whole of the period 1 July 2012 to 30 June 2013, and the total of all the following payments was less than $22,379:
        taxable income
        exempt Australian Government allowances, pensions and payments
        target foreign income (see IT4 Target foreign income)
        reportable fringe benefits
        net financial investment loss (see IT5 Net financial investment loss)
        net rental property loss (see IT6 Net rental property loss), and
        reportable superannuation contributions.
    You were either a liable parent or a recipient parent under a child support assessment. If this applies to you, you cannot use the short tax return.

Deceased estate

If you are looking after the estate of someone who died during 2012-13, consider all the above reasons on their behalf. If a tax return is not required, complete the Non-lodgment advice 2013 and send it to us. If a tax return is required, see Completing individual information on your tax return for more information.
Franking credits

If you don't need to lodge a tax return for 2012-13, you can claim a refund of franking credits by using the publication Refund of franking credit instructions and application for individuals 2013 (NAT 4105) and lodging your claim by mail, or phone 13 28 65.
First home saver account

If you had a first home saver account in 2012-13 and believe you are entitled to a first home saver account government contribution, you must lodge either:

    a tax return, or
    a notification of eligibility (if you are not required to lodge a tax return and you were an Australian resident for at least part of 2012-13) by completing the First home saver account notification of eligibility (NAT 72947).

If you have read all the above information and know that you do not have to lodge a tax return, you should complete the Non-lodgment advice 2013 and send it to us, unless one of the following applies to you:

    You have already sent us a tax return, non-lodgment advice, form or letter telling us that you do not need to lodge a tax return for all future years.
    You are lodging an application for a refund of franking credits for 2013.
    Your only income was from an allowance or payment listed at question 5 or you received a pension, payment or an allowance listed at question 6, and
        your rebate income was less than or equal to the relevant amount in reason 2 (if you are eligible for the seniors and pensioners tax offset), or
        your 'taxable income' was less than or equal to the relevant amount in reason 3 (the agencies that paid you have provided information for us to determine that you do not need to lodge a tax return).

Last Modified: Tuesday, 28 May 2013


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你父母有没有税号啊？没有，你说的这些都不存在什么报税问题，没有税号呗。
1.假设你父母有税号，他们的收入没有超过免税的额度，是不需要填报税表的，但是需要填NON-LODGEMENT FORM,让ATO知道你当年没有收入。要不然几年之后，ATO会寄信给你，让你补报的。
2.如果你想报父母的钱，只能加在你或者你老婆的税单了，看你们谁教的税多，报在谁的名字下面。
你父母的收入会对OFFSET的额度有影响，收入超过一定数目，OFFSET的额度会递减。没有人会吧海外退休金算进去的。几百的利息不会影响你拿PARENT OFFSET. （父母有没有税号，不影响你申报PARENT OFFSET)

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非常感谢楼上各位兄弟姐妹指教。

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结合ATO网站说明，我对楼主父母是否需要报税也有困惑。

网站上说：Other reasons    -------   You must lodge a tax return if any of the following applied to you:

You were an Australian resident for tax purposes and you had exempt foreign employment income and $1 or more of other income. (Read question 20 Foreign source income and foreign assets or property for more information about exempt foreign employment income. For the 2009-10 income year and subsequent years, there are changes limiting the exemption for foreign employment income.)

这个 20 Foreign source income and foreign assets or property 里面就含有外国养老金收入。所以，按照这一条，楼主父母就应该报税。

但楼主父母收入又很低，到底该怎么办呢？

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楼上说的有道理，请专业人士指导解困？

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1. Your parents' Chinese sourced pension is assassable in Australia as ordinary income under section 6-5 ITAA 1997.

2. You also need to check the double tax agreement between China and Australia. The Agreements Act effectively overrides the ITAA 1997 where there are inconsistent provisions.  Article 18 of the China Convention deals with pensions. Under this article, pensions paid from the funds derived from China are assessable in the country that they reside in. As your parents are now residents of Australia this pension is assessable in Australia.

3. As they are Australian resident receiving a Chinese pension, Australia has the sole right under the China Convention to tax the income. They will be required to lodge an Australian tax return each year and declare the amount received on their returns. They can notify their pension fund that they are Australian residents, so that no tax will be withheld from Chinese authorities under the double tax agreement between Chins and Australia.

4. Dependent tax offset is availble to you if your adjusted taxable income (ATI) for 2012-2013 was $150,000 or less, and
your parents' ATI for 2012-2013 was $9,973 or less.

5. The adjusted taxable income (ATI) is not the same as taxable income, please refer the following website for more information:    http://www.ato.gov.au/content/00313855.htm











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同意

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兄弟这一些条例就把事情弄得很复杂了，到底要不要递交 tax logment， 还有退休金不是pension吧，而且父母现在没资格拿澳洲的pension,需要65以上和待10年以上， 何来税务问题

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退休金是 foreign pension, hence taxable in Australia.

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多谢分享了

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顶

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好复杂的样子

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5月去过税局，找回10年前的税号，同时对方很清楚告诉我去年没有收入，也要填一个单non-lodgement form。当场填了，放入门口的信箱里。
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