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刚刚收到银行寄来的邮件，说要提供 FOREIGN TAX RESIDENCY STATUS. （置信得多人都会收到这个邮件，好像说是ATO要求银行提供信息）
但在ATO看完那份文件，仍是不肯定是不是属于FOREIGN TAX RESIDENT，请大家顾问一下。 非常感激
我爸妈是在澳洲常驻的，只是每两年回国一次看看亲戚，每次回去一个月摆布，而后又回来澳洲寓居了。他们在国际有本人的房产。
对于是不是界定集体属于CHINA TAX RESIDENT的内容如下，
In general, individuals who have domicile in China, or though without domicile but have resided for one
year or more in China are deemed to be residents in China. Domicile refers to habitual residence in China
on account of domiciliary registration, family ties or economic interests. One year means 365 days in a
tax year. The days on a temporary trip away from China, including a single trip not exceeding 30 days or
combined trips not exceeding 90 days, shall not be deducted. Habitual residence is a legal criterion
whereby a taxpayer is defined and it does not refer to actual residence or residence of an individual for a
particular period of time. For example, China is the habitual residence for an individual who should come
back to reside in China after staying, working, visiting families and touring in a place other than China |
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