父母在国内的退休金是免税的,是不是要算成收入,要不要交税?
评论
应该是免税的,但是要算在TAXABLE INCOME里面 as part of income assessment
评论
算收入的话,是不是先抵充免税部分?
评论
进来学习
评论
收入汇总一并计税
评论
理论上说是要算taxable income,实践上自己不报道话ATO没法获取这个信息吧~
评论
模糊地带啊。。。
评论
If your parents are Australia Citizens, then yes, the Chinese Pension is taxable in Australia.
If your parents are just PR, then No, the chinese Pension is not taxable in Australia,
Reason:
1. A taxpayer who is an Australian resident for income tax purposes is liable to Australian tax on worldwide income, regardless of where that income is derived. However, this will generally be overridden by the provisions of the Double Tax Agreements.
2. The Double Tax Agreement between China and Australia is contained in Schedule 28 to the Agreements Act. Articles 18 and 19 of the Chinese Agreement provide guidelines regarding the tax implication of Chinese pensions receiving by Australian residents.
3. Article 18 provides that subject to paragraph (2) of Article 19, a Chinese pension which is paid to a resident of Australia is subject to tax in Australia. Subparagraph (2)(a) of Article 19 applies to a Chinese government service pension which is paid to a resident of Australia so that it is subject to tax only in China.
4. However, subparagraph (2)(b) of Article 19 modifies the above application by saying that the Chinese government service pension which is paid to a resident of Australia will be subject to tax in Australia if the Australian resident is an Australian citizen.
5. Hence if your parents are permanent residents of Australia butare not citizens of Australia, then the government pension (civil division) your paretns received from the People's Republic of China is not subject to tax in Australia pursuant to paragraph (2) of Article 19 of the Chinese Agreement.
评论
"If your parents are Australia Citizens, then yes, the Chinese Pension is taxable in Australia"
Australia Citizens and Chinese Pension
HOW?
评论
Good question!
评论
可以交税。
评论
要参阅double tax agareement
评论
可是,父母的退休金相当于在国内是交过税的呀。
评论
澳洲中文论坛热点
- 悉尼部份城铁将封闭一年,华人区受影响!只能乘巴士(组图)
- 据《逐日电讯报》报导,从明年年中开始,因为从Bankstown和Sydenham的城铁将因Metro South West革新名目而
- 联邦政客们具有多少房产?
- 据本月早些时分报导,绿党副首领、参议员Mehreen Faruqi已获准在Port Macquarie联系其房产并建造三栋投资联