海内支出免税额？

tonywu

求教达人几个问题，
海内支出的免税额是多少？
这个免税额是集体的，仍是家庭总共的？
报税的时分需求提供甚么资料？银行流水，公司证实等等？
报税当前，把这些钱从海内汇到澳洲，ATO就不会查了吧？
十分感激回覆！

wst

海内支出间接加到你集体年度支出上缴税。
澳洲不在意你的支出是哪里来的。

xhgw

海内支出假如曾经在国际交税，澳洲这边能够抵扣

trubul

It would be difficult to provide a conclusive answer without knowing the full details of your foreign income.  

As a general rule, if you are a non-resident or a temporary resident, the foreign income would not be assessable in Australia.

If you are a resident for Australian tax purposes, the foreign income will be taxed in Australia and should be disclosed as foreign income in your personal tax return. You would also be entitled to a foreign tax offset.

Note there would be some exemptions such as dividend from a foreign company where profits have already been taxed under the CFC rule.

彩色鹦鹉

谢谢回覆。
我的身份是PR，也是税务居民。支出是中国公司间接存入到我在中国国际银行的账户。offset是怎么规则的？

ch1972619

Firstly, ATO Taxation Ruling No. IT 2507 states that income tax paid in China is eligible for credit against Australian tax.

Assuming you paid income tax in China, then if the total Chinese income tax paid is less than or equal to $1,000, you are not required to calculate the foreign income tax offset limit. You can claim a tax offset for the whole amount.

However If the total foreign income tax paid is greater than $1,000, there are two options available.

Firstly, you can choose to offset only $1,000 of Chinese income tax paid which means that it is not necessary to calculate the foreign income tax offset limit. However, any Chinese income tax paid in excess of the $1,000 limit will be wasted.

The second option is to calculate the ‘foreign income tax offset limit’. The foreign income tax offset limit is calculated as the difference between the following amounts:

The Australian income tax that would be payable if you include the double-taxed amounts and other assessable amounts that do not have an Australian source; and The Australian income tax that would be payable if you exclude those amounts.

Refer to the ATO link below for more info:


https://www.ato.gov.au/printfrie ... fset-rules-2014-15/