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Assume that your parents are likely to have changed their residency status from non- residents to residents for Australian tax purposes from March 2015.
They will be taxed at resident tax rates but the tax-free threshold would be apportioned to reflect the 4 months period.
You will need to include in their assessable income only the Australian source income while they were a non-resident and their worldwide income while they were a resident.
You do not include the interest income while they were a non-resident if the interest income has been subjected to Withholding tax. |
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