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这个问题之前有帖子探讨过，好像没有定论。
http://www..com.au/bbs/v ... age%3D19&page=2
我感觉症结是怎么定义resident for taxable purpose. 我试了一下这个测试
http://calculators.ato.gov.au/sc ... ident.xr4&go=ok，
后果如下：
Determination of residency
Version: 1.2.1
Although you do not reside in Australia under the ordinary meaning, you are still regarded as an Australian resident for taxation purposes as you actually have been in Australia for more than one half of the income year and you intend to take up residence in Australia.
You provided the following information
Are you migrating and settling in Australia? No
Are you an Australian returning to live? No
Do you intend staying in Australia for six months or more? Yes
Have you stayed or intend to stay in a particular place continuously for six months or more? Yes
What is your main purpose for being in Australia? visiting friends or relatives
Where do you live while in Australia? staying with family, friends
Do you have a spouse and/or dependent children? Yes
Where do you hold the majority of your assets? overseas
Are you a member of any clubs, churches, co妹妹unity groups or organisations in Australia? No
Have you actually been in Australia either continuously or intermittently for 183 days or more in the year of income? Yes
Is your usual place of abode outside Australia? Yes
Do you intend to take up residence in Australia? Yes |
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