澳洲问个几个会计了，都不了解ATO之方面的规定。请

在澳大利亚税务



首先，我说的TR是指移民局定义的，我明白税务居民和移民意义上的TR是两回事。

其次，我问过好几个会计，一般的回答是，按道理是要征的，但一般不管。

可最近又听到有好几个说163转了892后，又被ATO来信查163期间的海外汇款。

为此我查了ATO网站，网站上有这样的规定 http://www.ato.gov.au/individual ... =/content/76537.htm ）

Foreign income exemption for temporary residents - introduction
       
                                                                                  
Background
This fact sheet outlines rules applying to temporary residents that came into effect from 1 July 2006. You may be affected if you are an Australian resident for tax purposes and you also qualify as a temporary resident.
If you are not an Australian resident for tax purposes and you qualify as a temporary resident you will generally not be affected by these rules - unless you acquired shares or rights under an employee share scheme.
From 1 July 2006, you will not have to pay tax on most of your foreign income if you:
are an individual who is an Australian resident for tax purposes
satisfy the requirements of being a temporary resident.
Who is a temporary resident?
You are a temporary resident if:
you hold a temporary visa granted under the Migration Act 1958
you are not an Australian resident within the meaning of the Social Security Act 1991
your spouse (if applicable) is not an Australian resident within the meaning of the Social Security Act 1991.
If at any time on or after 6 April 2006, you have been an Australian resident for tax purposes but not a temporary resident, you will not be entitled to the temporary resident exemptions from that time, even if you later held a temporary visa.
The Migration Act provides that a temporary visa is a visa to travel to and remain in Australia:
during a specified period
until a specified event happens
while the holder has a specified status.
Temporary visas are distinguished from permanent visas which allow a person to remain in Australia indefinitely. For more information on immigration issues, visit the Department of Immigration and Citizenship website at www.immi.gov.au
Under the Social Security Act 1991, an Australian resident is generally a person who resides in Australia and is either an Australian citizen or holds a permanent resident visa. Taxpayers who hold a protected special category visa and were in Australia on or before 26 February 2001 are also considered to be Australian residents for the purposes of the Social Security Act 1991.
There are other requirements relating to residency for special category visa holders.
For more information on residency for social security purposes, see the Centrelink website at www.centrelink.gov.au
How are you affected if you are a temporary resident?
If you are an Australian resident for tax purposes and meet the requirements to be a temporary resident, the temporary resident rules mean:
Most of your foreign income is not taxed in Australia except income earned from employment performed overseas for short periods while you are a temporary resident. This income is subject to income tax and would still be declared in your return for the year in which you earned it. Where you paid tax in a foreign country, you may be entitled to claim a foreign income tax offset when you lodge your tax return.

If a capital gains tax event occurs on or after 12 December 2006, a temporary resident is not liable to capital gains tax (nor is treated as having made a capital loss) unless the asset is 'taxable Australian property'.

If a capital gains tax event (such as the sale of an asset) occurred between 1 July 2006 and 12 December 2006, a temporary resident was not liable for capital gains tax (nor was the temporary resident treated as having made a capital loss) unless the asset had a 'necessary connection with Australia'. Special rules apply to capital gains on shares and rights acquired under employee share schemes (For more information employee share scheme refer to Foreign income exemption for Australian residents and temporary residents - employee share schemes).

Interest you pay to foreign residents (for example, foreign lenders) is not subject to withholding tax.

Controlled foreign company record keeping obligations are partly removed.

这就意味着海外的投资性收入是不征税的（TR期间去海外打工的除外），作为163，海外汇进来的钱肯定是投资性收入。为什么ATO又要查呢？

有请大神解释？到底会不会查，如果查了，说明一下就好，还是要不要提供什么证据？



评论

首先，我说的TR是指移民局定义的，我明白税务居民和移民意义上的TR是两回事。

其次，我问过好几个会计，一般的回答是，按道理是要征的，但一般不管。----正解。。tr 期间只交澳洲收入的税。163后全宇宙收入交税

可最近又听到有好几个说163转了892后，又被ATO来信查163期间的海外汇款---信是Australian transaction and report analysis centre“ 电脑出的。。只要你有国外转进澳洲超过1w aud 记录 ，电脑自动出信。。这个阶段电脑是没有和移民局连网的。。这个是和apra 澳洲金融监管局，澳洲反洗钱局连的。 。

出信后按照这个帖子流程里操作http://www..com.au/bbs/f ... &extra=page%3D1

评论

多谢回复，原来你已经总经这么多了。。。。

不过还是想再问一下，作为163，收到这种信，如果我说是海外投资收入的话，需要提供额外的证明吗？还是仅仅解释就行了？

如果要提供证明，怎么证明？

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TR期间的当然不管了

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TR and PR are definition under immigration law.
To determine if overseas income is taxable we look at whether someone is "resident for tax purposes". This is defined by the tax laws. - Different concepts.

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税法中也有tr的概念，如果你是tr，国内收入不用缴税，而且就算你pr了，如果你的配偶还不是，你也可以归类为tr，不用交oversea income的tax
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