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过来财政年度8个月在美国任务，正在钻研是不是需求在澳洲交税。
看起来有四个断定依据：
1. The first and most important is the reside test: if you live in Australia you are considered to be a resident for tax purposes.
否
2. The second is the domicile test: if your domicile is in Australia you are considered to be an Australian tax resident, unless the ATO is satisfied that you have a permanent home elsewhere.
略有疑难
3. The third test is the 183-day test: if you live in Australia for more than half the income year – whether this time is broken up or not – you are considered to be an Australian resident for tax purposes.
超过183天
4. The final test is the superannuation test, which is set up to ensure that government staff working overseas are considered to be local tax residents, to enable them to participate in Australia’s superannuation system.
无年金
看起来我确定不知足1, 3, 4， 重点是前提2。
我在海内固定地址糊口的话，应该不算domicile不在澳洲吧？ |
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