如题
本人非澳洲PR，不在澳洲居住，工作，也没有移居澳洲的打算，想问下如果交易澳洲股票有所得该如何缴税？看到有人说税收30%还是47%的，但中国和澳洲有tax treaty，是不是就免税了？
另外，现在问下来只有commonwealth bank可以给外国人开交易账户，但需本人亲自去澳洲activate，不知道大家还有没有什么别的推荐？
谢谢！
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交过税的分红，也就是30%的公司税不会退给你
没交过税的分红，比较复杂，10%，15%最多30%
另外炒股获利可能可以免税，有条件限制
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Unfranked dividends
The other type of dividend a resident company may pay or credit to you is an unfranked dividend. There is no franking credit attached to these dividends.
The whole or a portion of an unfranked dividend may be declared to be conduit foreign income on your dividend statement. To the extent that the unfranked dividend is declared to be conduit foreign income, it is not assessable income and is exempt from withholding tax.
Any other unfranked dividends paid or credited to a non-resident are subject to a final withholding tax.
Withholding tax is imposed on the full amount of the unfranked dividends. That is, no deductions may be made from the dividends, and a flat rate of withholding tax is applied whether or not you have other Australian taxable income. Withholding tax is also deducted from the unfranked amount of any partly franked dividends that you are paid or credited.
Withholding tax is deducted by the company before a dividend is paid, so you will be paid or credited only the reduced amount. It is deducted at a rate of 30% unless you are a resident of a country with which Australia has entered into a taxation agreement that varies the amount of withholding tax that can be levied on dividends.
Australia has entered into double taxation agreements with more than 40 countries and the rate of withholding tax on dividends is limited to 15% in most of these agreements. Details of the rates that apply to residents of specific countries can be obtained from us. Dividends paid on shares that are classified as non-equity shares under the debt and equity rules are treated as interest payments for withholding tax purposes. For the residents of many countries, the rate of withholding tax on these payments is 10%.
The withholding tax on unfranked dividends is a final tax, so you will have no further Australian tax liability on the dividend income. Therefore, if the only income you earned was dividend income which was a fully franked dividend or an unfranked amount of a dividend which was either subject to withholding tax or declared to be conduit foreign income, you do not need to lodge an Australian tax return.
If you were paid or credited dividends which were not fully franked and were not declared to be conduit foreign income (and from which withholding tax was not deducted) you should attach a separate schedule to your tax return showing details of those dividends. We will work out the amount of withholding tax you have to pay on these dividends and advise you of this amount.
However, if that dividend is paid to you under a demerger that happened on or after 1 July 2002 and the head entity has not elected that it be assessable, you do not include it on your tax return even though it is an unfranked dividend and no withholding tax has been paid on that dividend. If you are in any doubt, contact us.
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2. When it comes to the sale of the shares, at a very high level non-residents are only subject to CGT in Australia on assets that are classified as ‘taxable Australian property’ (TAP). This means that the sale of shares by a non-resident should not be subject to CGT in Australia unless the shares are classified as TAP. There are 2 ways the shares can be classified as TAP:
a) Shares in a company are automatically classified as TAP if both of the following conditions are met:
The shareholder and their associates hold at least 10% of the company; and
More than 50% of the market value of the company’s assets is attributable to Australian real property (directly and indirectly).
If the shares are not automatically classified as TAP, whether the shares are classified as TAP in the hands of the client will depend on what happened when the client ceased being a resident of Australia (see below).
具体咨询你的会计吧。我只是提供大概建议，不代表一定准确
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谢谢 我看了中澳DTA的规定dividend 是15%，但是Capital gain我还是有点模糊 好像是不用缴税
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ASX上的股票一般没有CGT影响。
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有更好的啊.看你需要什么了
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我就是准备用中国身份证买卖股票，问题一定要到澳洲当地开户的。不了解澳洲CGT对foreigner的要求，就想问问啦。
所以，我用中国身份在澳洲股市的交易，就不用交CGT对吧，有什么特别的表格要填的么？
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你是指？
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那我就放心啦
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完全的自主交易还是需要咨询建议的
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只要你的小股东.
上市公司不占10% 以上. 没有CGT.
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如果是那种penny stock类？
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如果是penny stock的小公司类 也是10%以下就ok？
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对的 ：）
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