我妈是12年拿到143付费移民签证。14-15财年大约只有3个月呆在澳洲境内,其他年份也没有超过半年,她在澳洲只有些银行存款的利息,这些利息不足$18,200的缴税额度,无其他任何收入,她移民後一直没有报过税。最近税务局发信要求她补交过去三年的报税。
我想问问:
1.她在国内的退休金是非需要申报,如果要申报,税务局如何核实?又没有这样亲身经历的朋友?
2.报税时候选择foreign resident for tax purpose还是australian resident for tax purpose,如果是前者,她的每一份澳洲银行利息都要缴税?如果是后者,只有交超出$18,200的那部分利息。对吗?但是前者就不需要报海外收入,后者要报。是不是这样?两者如何选择?
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报税时候选择foreign resident for tax purpose,她的每一份澳洲银行利息都要缴税, and tax should be 0. As you did not submit the "no tax lodgement" every year. I did submit the lodgement for my mum every year, just state that her income is less than 18k
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如果选择foreign resident,每分利息不都要缴税吗?14至15年度,银行并没有从利息收入里预先扣税。如果这样报税的话,etax是不是最后会算出来补交这部分银行没有预先扣除的税?
假如该年度银行存款利息加上国内退休金总数超过$18,200怎么报税?
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我个人感觉，选择海外居民，利息所得就要交10%的利息税，国内退休工资不申报；
选择澳洲居民，利息+国内退休金，少于￥18200的不用交税，貌似很多人国内退休金都没申报
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拿国内退休金还要给澳憨交税？神马道理？
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资本主义原来就是这样的赚钱。
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只要是有身份，都要报税的。但是不一定要交税。
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thanks for sharing
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那说了半天到底报不报退休金啊？退休金是税后的啊！怎么还交一次？退休金不是收入，是自己工作年限之内先扣除的。
最后是什么结论啊？无论选择第一和还是第二个，退休金不用报税吧？一般来讲是收入部分尚未完税的数值。求解。
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关注，，最后退休金怎么个结论？
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Generally speaking, if a taxpayer is an Australian tax resident, he or she will be taxed on worldwide income.
In determining liability to Australian tax on foreign sourced income received by a resident taxpayer, it is necessary to consider not only the income tax laws but also any applicable tax treaty (Double Tax Agreements) and the treaty always overrides the domestic laws.
Australia has a double tax agreement with China (refer to the link below):
http://www.austlii.edu.au/au/other/dfat/treaties/1990/45.html
Under Article 18 of the treaty, “pensions paid to a resident of Australia in consideration of past employment, but not including government pensions to which Article 19 applies shall be taxable only in Australia”.
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1. 退休金不用报
2. 每年填一个 “no tax lodgement" 的表，即可。 不用保税
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Don't provide misleading information,mate.
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你的意思是 退休金要报？ 我几年前发过一个相同的帖子，到头来也没有个清楚的结论。所以这么多年，我就只给他们填个表 选 低于起征点的选项
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Australian resident taxpayers are subject to tax on income from all sources. Therefore, foreign pensions are generally subject to tax in Australia when derived by an Australian resident.
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http://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002337/00001
Issue
Is the Chinese government pension paid to an Australian resident taxpayer included in their assessable income under section 27H of the Income Tax Assessment Act 1936 (ITAA 1936)?
Decision
No. The Chinese government pension paid to an Australian resident taxpayer is not included in their assessable income under section 27H of the ITAA 1936 as they are not a citizen or national of Australia.
Facts
The taxpayer is an Australian resident for tax purposes but is not an Australian citizen or national.
The taxpayer receives a Chinese government pension which was for services rendered to China.
所以可以这么说吗? 只要父母还是中国人,而且是退休领取的退休金是不算assessable income的, 就不需要报税. 还有这儿所说的assessable income等同于TAXABLE income吗?坐等高人指点!
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如果是税务居民，国内退休金是需要在澳洲申报的。楼上Jeff说的正确。
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退休金不用报,你帮你妈,填一个 “no tax lodgement" 的表，
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今天收到ATO明确确认，只要还是中国籍，退休金是不要报税的，但一定要是退休金。请大家不要再片面解读普通文件发误导信息了。澳大利亚和中国是有条约的。还有如果每年情况变化不大，只需要填写一次non-lodgement advice 并tick那个今后几年不需报税的选项，不需要每年都填这个form的。 如果哪一年情况有变开始达到交税标准了，必须报税。
具体文件也有：
http://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002337/00001
Issue
Is the Chinese government pension paid to an Australian resident taxpayer included in their assessable income under section 27H of the Income Tax Assessment Act 1936 (ITAA 1936)?
Decision
No. The Chinese government pension paid to an Australian resident taxpayer is not included in their assessable income under section 27H of the ITAA 1936 as they are not a citizen or national of Australia.
Facts
The taxpayer is an Australian resident for tax purposes but is not an Australian citizen or national.
The taxpayer receives a Chinese government pension which was for services rendered to China.
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国内大部分都是养老金吧，就像super是自己的钱不是income？
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这个Ruling说的是Government Service Pension. 不是普通的退休金。
但多谢分享。
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那么普通的社保退休金呢？需要申报吗？
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谢谢提供的有用信用。
这么说来，只要未成为澳洲公民，中国养老金是不需要在澳洲交税的？
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是的
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请问，申请澳洲养老金时，国内退休金是否要扣除，在澳洲只拿差额？ 谢谢
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是的
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如实申报。。。不足2.1万不要纳税。。。
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谢谢！
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假如超过60岁以上的父母移民只有中国养老金，大多都不超过$18,000，似乎申报了也不用交税。
我一亲戚朋友50多岁，已经拿到中国养老金。PR，在澳洲也有工作，澳洲工资收入加上国内的养老金一定超过最低纳税收入，那么她申报的中国养老金就要按照海外收入也就是要按照澳洲的税率纳税了？
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