16年11月28日登入，车、房、水电所有信息都写澳洲了，12月中回国春节后2月又来，然后就一直在澳，这种情况我能算税务居民吗，我可以说中间回国只是度假，我11月来时就已经确定是到澳洲居住了吗？需要什么180天test吗？
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是。
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需要什么180 day test吗？
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你是税务居民。 但是从11月28日算起。而且不能全部享受18000免税额度。 具体询问会计师。个人情况不同。 回答只能参考。
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关于18000的免税，这个你应该是不对的。
按照以前的经验， 只要认定是税务居民，就享受18000的免税。 不管在这个财年你是工作360天， 还是一天。 都算作年收入， 也就是说楼主， 工作不到半年， 你到这个财年结束， 不管你年薪是多少，只按实际收入，计算年收入。
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https://www.ato.gov.au/individua ... omers-to-australia/
Tax-free threshold for newcomers to Australia
Did you arrive with the intention to reside in Australia this year?
If you are an Australian resident for tax purposes for a full year, you pay no tax on the first $18,200 of your income. This is called the tax-free threshold.
If you entered with the intention of residing in Australia during the financial year, your tax-free threshold will be adjusted. Your tax-free threshold will be lower than the full year’s threshold available to most resident taxpayers.
Your adjusted tax-free threshold has two components:
a flat amount of $13,464
an additional $4,736 – apportioned for the number of months you were in Australia during the income year, including the month you arrived.
The Australian financial year runs from 1 July to 30 June the following year. You need to calculate the number of months from the month you arrived until 30 June, the end of the income year.
Example
John became an Australian resident on 17 April this year. This means he has been in Australia for three of the twelve months in the income year.
His tax-free threshold is:
= $13,464
+
(($4,736 × 3) ÷ 12)
= $13,464
+
$1,184
= $14,648
This means John will not pay tax on the first $14,648 of his taxable income for the income year. For any taxable income over $14,648, he will start to pay tax at the rate of 19%. The thresholds for the other tax rates will not change.
As John had a lower tax-free threshold than a resident for a full year, he will pay more tax on the same income if his taxable income exceeds $14,648. This only happens once. For subsequent years, John is a resident for the full year and is entitled to the full tax-free threshold.
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原来如此。 谢谢指教。
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