[稅務]度假打工薪資課稅、退稅、退休金相關討論
男人是條狗誰騷誰牽走
I have just gotten my first salary in Australia but i found the tax rate is 29%.
Lots of people told me they work in the farm and the tax is about 15%.
I went to the tax office and ask them, they told me it's illegal.
And I also found for non-resident, the basic tax rate is 29%. We don't have the tax free range (for Australia resident, the first 6000 dollars is tax free).
So does this mean it's improssible for me to return the tax?
Is there anyone realize the tax in Australia??
Lots of people told me they work in the farm and the tax is about 15%.
I went to the tax office and ask them, they told me it's illegal.
And I also found for non-resident, the basic tax rate is 29%. We don't have the tax free range (for Australia resident, the first 6000 dollars is tax free).
So does this mean it's improssible for me to return the tax?
Is there anyone realize the tax in Australia??
你的長相影響市容
你要在每一年會計年度開始的時後 去申請 也就是每年6,7月 開始 去taxation拿一個form或是上網去申請tax refund 不過 前提是你要有TFN
一般而言年收入六千澳幣以下 不用付任何所得稅 在三萬澳幣以上 要付百分之三十
在銀行方面 如果你是填resident的話 都會先扣48.5的稅金 bank statement上面會是 taxation tax 如果是foreigner的話 會扣10% withhold tax 這些都是每年會計年度到的時後如果你的總收入在6000以下可以要求退的
大家可以去hello ANZ看看 那是紐澳留學生的網站 可以提供更詳細也更正確的資訊
一般而言年收入六千澳幣以下 不用付任何所得稅 在三萬澳幣以上 要付百分之三十
在銀行方面 如果你是填resident的話 都會先扣48.5的稅金 bank statement上面會是 taxation tax 如果是foreigner的話 會扣10% withhold tax 這些都是每年會計年度到的時後如果你的總收入在6000以下可以要求退的
大家可以去hello ANZ看看 那是紐澳留學生的網站 可以提供更詳細也更正確的資訊
舊言虐心
first 建議版主先請改一下標題為 "澳洲打工報稅退稅討論", 這樣比較清楚明了. 建議放為置項 thanks
七月又到澳洲報稅退稅的時間了....但是還是有些問題不太清楚 *-) ,發現很多朋友都沒有仔細研究這個題目,不要讓自己的權益流失了
1.考慮是否可自行網路報稅退稅,agent 報稅要 60~100aud
2.是否一定要有銀行戶頭,退稅金額轉入帳號或是支票
3.是否一定要有顧主的個人繳稅明細 .....(我已有)
4.在澳洲未滿半年是否可以這個月退稅,或是十月31日前
5.退稅比較是否比照澳洲人比例 .. (6000aud 以下完全免稅, next 15%...)
官方網站訊息
http://www.ato.gov.au/corporate/content.asp?doc=/content/76054.htm
Working in Australia: what to do at tax time
Printable version
Holiday makers who travel and work in Australia temporarily, such as backpackers, should bear in mind that tax is taken from the money they earn working here.
Before you start work in Australia, you must have permission from the Department of Immigration and Multicultural Affairs (DIMA) – phone 13 18 81.
Your tax depends on how much you earn, whether you have a tax file number (TFN) and give it to your employer, and whether you are a resident for tax purposes.
When you start work your employer will ask you to complete a tax file number (TFN) declaration.
You don’t need to have or quote a tax file number, but not quoting one means that you may pay tax at the highest marginal rate.
You can apply for a tax file number using the Tax Office’s free online registration system at www.ato.gov.au 24 hours a day seven days a week. It normally takes around 10 days to be sent to your Australian address.
Your tax file number is unique and private, so please do not share it with friends or provide it over the internet when applying for jobs.
If you apply for a TFN and provide it to your employer within 28 days of starting work, you will be taxed at the normal rate that applies to your income.
When you finish working for an employer, ask them for a payment summary as you will need this to complete your tax return.
If you are travelling within Australia, make sure you give each of your employers an address where they can send your payment summary at the end of each income year.
Lodging a tax return
You generally need to lodge a tax return after the end of the financial year. The financial year in Australia ends on 30 June.
Don’t forget to lodge your tax return by 31 October 2006 or visit a registered tax agent before 31 October 2006 if you did not go to that tax agent last year, or will be going to a different tax agent this year.
If you are leaving Australia before the end of our financial (and tax) year, phone the Tax Office on 13 28 61 or visit any of our shopfronts to find out how you can lodge your tax return before you leave.
Even if you have left Australia you can complete a return easily using the Tax Office’s online lodgement tool e-tax. It is available to download from the Tax Office website www.ato.gov.au from 1 July each year.
http://www.ato.gov.au/individuals/content.asp?
doc=/content/29089.htm
If I am a working holidaymaker, do I have to lodge a return?
Most working holidaymakers visiting Australia for only a short time are tourists or travellers and are not Australian residents for tax purposes. If you have been paid a salary or wages in Australia, you are required to lodge an income tax return.
The Australian tax year ends on 30 June. You should lodge your tax return by 31 October, unless you have been granted an extension to lodge until a later date. You will have to pay more tax if you didn't pay enough while you were working. If too much tax was withheld from your pay, you will get a refund.
It can take up to six weeks to process your tax return, so make sure you write an address on your tax return where we can send your notice of assessment.
If you are leaving Australia before the end of our tax year, refer to Leaving Australia – lodging your return to find out whether you can lodge your tax return before you leave.
七月又到澳洲報稅退稅的時間了....但是還是有些問題不太清楚 *-) ,發現很多朋友都沒有仔細研究這個題目,不要讓自己的權益流失了
1.考慮是否可自行網路報稅退稅,agent 報稅要 60~100aud
2.是否一定要有銀行戶頭,退稅金額轉入帳號或是支票
3.是否一定要有顧主的個人繳稅明細 .....(我已有)
4.在澳洲未滿半年是否可以這個月退稅,或是十月31日前
5.退稅比較是否比照澳洲人比例 .. (6000aud 以下完全免稅, next 15%...)
官方網站訊息
http://www.ato.gov.au/corporate/content.asp?doc=/content/76054.htm
Working in Australia: what to do at tax time
Printable version
Holiday makers who travel and work in Australia temporarily, such as backpackers, should bear in mind that tax is taken from the money they earn working here.
Before you start work in Australia, you must have permission from the Department of Immigration and Multicultural Affairs (DIMA) – phone 13 18 81.
Your tax depends on how much you earn, whether you have a tax file number (TFN) and give it to your employer, and whether you are a resident for tax purposes.
When you start work your employer will ask you to complete a tax file number (TFN) declaration.
You don’t need to have or quote a tax file number, but not quoting one means that you may pay tax at the highest marginal rate.
You can apply for a tax file number using the Tax Office’s free online registration system at www.ato.gov.au 24 hours a day seven days a week. It normally takes around 10 days to be sent to your Australian address.
Your tax file number is unique and private, so please do not share it with friends or provide it over the internet when applying for jobs.
If you apply for a TFN and provide it to your employer within 28 days of starting work, you will be taxed at the normal rate that applies to your income.
When you finish working for an employer, ask them for a payment summary as you will need this to complete your tax return.
If you are travelling within Australia, make sure you give each of your employers an address where they can send your payment summary at the end of each income year.
Lodging a tax return
You generally need to lodge a tax return after the end of the financial year. The financial year in Australia ends on 30 June.
Don’t forget to lodge your tax return by 31 October 2006 or visit a registered tax agent before 31 October 2006 if you did not go to that tax agent last year, or will be going to a different tax agent this year.
If you are leaving Australia before the end of our financial (and tax) year, phone the Tax Office on 13 28 61 or visit any of our shopfronts to find out how you can lodge your tax return before you leave.
Even if you have left Australia you can complete a return easily using the Tax Office’s online lodgement tool e-tax. It is available to download from the Tax Office website www.ato.gov.au from 1 July each year.
http://www.ato.gov.au/individuals/content.asp?
doc=/content/29089.htm
If I am a working holidaymaker, do I have to lodge a return?
Most working holidaymakers visiting Australia for only a short time are tourists or travellers and are not Australian residents for tax purposes. If you have been paid a salary or wages in Australia, you are required to lodge an income tax return.
The Australian tax year ends on 30 June. You should lodge your tax return by 31 October, unless you have been granted an extension to lodge until a later date. You will have to pay more tax if you didn't pay enough while you were working. If too much tax was withheld from your pay, you will get a refund.
It can take up to six weeks to process your tax return, so make sure you write an address on your tax return where we can send your notice of assessment.
If you are leaving Australia before the end of our tax year, refer to Leaving Australia – lodging your return to find out whether you can lodge your tax return before you leave.
時光深巷
成功電子退稅1500aud!! 一週就進帳戶!不要白白喪失自己的權益了!!
上月底自己辦電子退稅,相當簡單,花了約20mins ,將3個月內所報的稅拿回不少
竟然一週就轉入銀行帳戶了!! (Y) 真是有效率
甚至比我初估1300aud的還多,多了235aud,因為總所得較低 :p
3個月工作退的稅比我帶來澳洲的錢還多啦...wahahaha :-D
*-) 我想到澳洲WHV 最佳的時間是每年的2月過年後,到3月初~~錢賺飽再出去玩
理由 1.可以享受到兩次退稅額6000aud+6000aud ...haha (會計年度每年Jul 1 到隔年 Jun 31) 如果一來澳洲就努力工作存錢,有機會退3000aud以上!! 2.過完年後機票便宜 3.領完年終就閃人 4.旺季尾仍容易找工作 5.天氣狀況合適(夏末) 8-| ...供大家參考
要退稅最重要的是顧主給的薪資明細,總薪資,已報稅金額,顧主公司名稱及ABN
稅務期間有幾份薪資,就填幾次
電腦就會自動加總退稅額了~~
至於未拿到薪資明細,請向之前顧主伸請
ps. 我所知道的都已經發表網路,請自行查閱辦理,不要再問一樣的問題,其他我也不清楚....如果要我代辦要收費歐!!
Daren @ Sydney, Australia
上月底自己辦電子退稅,相當簡單,花了約20mins ,將3個月內所報的稅拿回不少
竟然一週就轉入銀行帳戶了!! (Y) 真是有效率
甚至比我初估1300aud的還多,多了235aud,因為總所得較低 :p
3個月工作退的稅比我帶來澳洲的錢還多啦...wahahaha :-D
*-) 我想到澳洲WHV 最佳的時間是每年的2月過年後,到3月初~~錢賺飽再出去玩
理由 1.可以享受到兩次退稅額6000aud+6000aud ...haha (會計年度每年Jul 1 到隔年 Jun 31) 如果一來澳洲就努力工作存錢,有機會退3000aud以上!! 2.過完年後機票便宜 3.領完年終就閃人 4.旺季尾仍容易找工作 5.天氣狀況合適(夏末) 8-| ...供大家參考
要退稅最重要的是顧主給的薪資明細,總薪資,已報稅金額,顧主公司名稱及ABN
稅務期間有幾份薪資,就填幾次
電腦就會自動加總退稅額了~~
至於未拿到薪資明細,請向之前顧主伸請
ps. 我所知道的都已經發表網路,請自行查閱辦理,不要再問一樣的問題,其他我也不清楚....如果要我代辦要收費歐!!
Daren @ Sydney, Australia
掌心的淚
If I am a working holidaymaker, do I have to lodge a return?
Most working holidaymakers visiting Australia for only a short time are tourists or travellers and are not Australian residents for tax purposes.
電子退稅因為都是系統在跑，系統並不會去判斷你的身分，只會依照你所輸入的資料去計算該退你的錢，所以成功率很高。
上面我標出來的部分，才是問題的重點，身分的認定牽涉到了稅率的問題，還有你到底該不該退稅...
依照澳洲的稅法，在稅務上，身分有分為 resident (居民) 跟 non-resident (非居民)兩種，不同的身分認定，稅率也不一樣
resident 跟 non-resident 的稅率連結 (http://www.ato.gov.au/individuals/content.asp?doc=/content/12333.htm)
根據此網頁，2005-2006年的 resident 的稅率如下
income Tax on this income
$0 – $6,000 ..... Nil
$6,001 – $21,600 ...... 15c for each $1 over $6,000
$21,601 – $63,000 ..... $2,340 plus 30c for each $1 over $21,600
$63,001 – $95,000 ..... $14,760 plus 42c for each $1 over $63,000
Over $95,000 ..... $28,200 plus 47c for each $1 over $95,000
由於resident 該會計年度的收入，有前6000元的面稅額，所以大部分的背包客在申請電子退稅的時候都可以退到錢.... 不過前提是你是否被認定是稅務上的resident
在來看 non-resident 的稅率
income Tax on this income
$0 – $25,000 ..... 29c for each $1
$25,001 – $75,000 ..... $7,250 plus 30c for each $1 over $25,000
$75,001 – $150,000 ..... $22,250 plus 40c for each $1 over $75,000
Over $150,000 ..... $52,250 plus 45c for each $1 over $150,000
你會發現，如果被認定為 non - resident ，你的基本稅率就是29%起跳，沒有免稅額度 除非你交的稅超過29%，不然不可以退稅，退的稅可能都是非法的
最關鍵的問題來了，working holiday maker到底算 resident 或是 non-resident 呢？
就像最上面的引言，大多數的度假打工者都會被認定是 non - residnet
澳洲稅務上的 resident / non resident 認定網頁連結 (http://www.ato.gov.au/corporate/content.asp?doc=/content/64131.htm&pc=001/002/012/014/001&mnu=29565&mfp=001/001&st=&cy=1)
根據該網頁，working holiday maker 只有在 "are visiting Australia for more than six months and for most of that time work in the one job and live at the same place" 這個條件下，才有可能被認定是稅務上的 resident... 而根據sydney tax office 的查證，多數的度假打工者並不符合這個規定，也就是會被認定為稅務上的 non - resident....
所以最後的結論：
多數度假打工者都是稅務上的 non - resident，起跳的稅率就是29%
或許你在工昨之前填寫表格的時候，在右邊的勾選處勾選 "resident"，或是因為你的雇主作業上的問題，讓你在工作時所繳交的稅率不到29%，可能是13%...15% 等等，這些都是不合規定
之後... 電子退稅系統無法判斷你的稅務身分是resident 或是 non-resident，所以你說你是resident要退稅，系統大都會退給你，這個大概也是不合規定
會計年度過後，稅務人員抽查，看看是不是有繳交足夠的稅，或是退了不該退的稅，被查到的話要你補繳....不過稅務人員的數量不多，即使查到你的稅，你可能已經離開澳洲了，不過你之後所有簽證的申請都會有問題，需要先還錢
不過在實務上，澳洲政府並沒有非常嚴格的在查，有非常高比例的背包客都在走這個漏洞，被查到的比例滿低的，但確實有
這是去年，拿了整本的Tax book研究好久，跑了好多tax office 跟 tax agency得到的結論，應該還有一定的正確性吧！
我最近也有請澳洲簽證處那裡幫忙問問看，在今年7月之後，工作可以做到6個月稅務是否也會受到影響...
我是乖乖交29%的稅啦，該怎樣做自己考慮摟... :-)
Most working holidaymakers visiting Australia for only a short time are tourists or travellers and are not Australian residents for tax purposes.
電子退稅因為都是系統在跑，系統並不會去判斷你的身分，只會依照你所輸入的資料去計算該退你的錢，所以成功率很高。
上面我標出來的部分，才是問題的重點，身分的認定牽涉到了稅率的問題，還有你到底該不該退稅...
依照澳洲的稅法，在稅務上，身分有分為 resident (居民) 跟 non-resident (非居民)兩種，不同的身分認定，稅率也不一樣
resident 跟 non-resident 的稅率連結 (http://www.ato.gov.au/individuals/content.asp?doc=/content/12333.htm)
根據此網頁，2005-2006年的 resident 的稅率如下
income Tax on this income
$0 – $6,000 ..... Nil
$6,001 – $21,600 ...... 15c for each $1 over $6,000
$21,601 – $63,000 ..... $2,340 plus 30c for each $1 over $21,600
$63,001 – $95,000 ..... $14,760 plus 42c for each $1 over $63,000
Over $95,000 ..... $28,200 plus 47c for each $1 over $95,000
由於resident 該會計年度的收入，有前6000元的面稅額，所以大部分的背包客在申請電子退稅的時候都可以退到錢.... 不過前提是你是否被認定是稅務上的resident
在來看 non-resident 的稅率
income Tax on this income
$0 – $25,000 ..... 29c for each $1
$25,001 – $75,000 ..... $7,250 plus 30c for each $1 over $25,000
$75,001 – $150,000 ..... $22,250 plus 40c for each $1 over $75,000
Over $150,000 ..... $52,250 plus 45c for each $1 over $150,000
你會發現，如果被認定為 non - resident ，你的基本稅率就是29%起跳，沒有免稅額度 除非你交的稅超過29%，不然不可以退稅，退的稅可能都是非法的
最關鍵的問題來了，working holiday maker到底算 resident 或是 non-resident 呢？
就像最上面的引言，大多數的度假打工者都會被認定是 non - residnet
澳洲稅務上的 resident / non resident 認定網頁連結 (http://www.ato.gov.au/corporate/content.asp?doc=/content/64131.htm&pc=001/002/012/014/001&mnu=29565&mfp=001/001&st=&cy=1)
根據該網頁，working holiday maker 只有在 "are visiting Australia for more than six months and for most of that time work in the one job and live at the same place" 這個條件下，才有可能被認定是稅務上的 resident... 而根據sydney tax office 的查證，多數的度假打工者並不符合這個規定，也就是會被認定為稅務上的 non - resident....
所以最後的結論：
多數度假打工者都是稅務上的 non - resident，起跳的稅率就是29%
或許你在工昨之前填寫表格的時候，在右邊的勾選處勾選 "resident"，或是因為你的雇主作業上的問題，讓你在工作時所繳交的稅率不到29%，可能是13%...15% 等等，這些都是不合規定
之後... 電子退稅系統無法判斷你的稅務身分是resident 或是 non-resident，所以你說你是resident要退稅，系統大都會退給你，這個大概也是不合規定
會計年度過後，稅務人員抽查，看看是不是有繳交足夠的稅，或是退了不該退的稅，被查到的話要你補繳....不過稅務人員的數量不多，即使查到你的稅，你可能已經離開澳洲了，不過你之後所有簽證的申請都會有問題，需要先還錢
不過在實務上，澳洲政府並沒有非常嚴格的在查，有非常高比例的背包客都在走這個漏洞，被查到的比例滿低的，但確實有
這是去年，拿了整本的Tax book研究好久，跑了好多tax office 跟 tax agency得到的結論，應該還有一定的正確性吧！
我最近也有請澳洲簽證處那裡幫忙問問看，在今年7月之後，工作可以做到6個月稅務是否也會受到影響...
我是乖乖交29%的稅啦，該怎樣做自己考慮摟... :-)
青春荒唐不負你
我對稅務還有點小了解
sicaa說的沒有錯 Working holiday在稅務上是不算澳洲稅務居民的
目前被查到的機率也很小 因為稅務局都是寫信說要查你 請你提供資料
但是working holiday的朋友居無定所 或是早就離開澳洲
也就變成退税成功 沒有被查到的案子很多
如果你只想要打工一次 今後跟澳洲沒有關聯的話 就去做退稅
如果以後還想移民 或是辦學生簽證 這些問題日後可能會浮現
會有紀錄 以後真的變成澳洲居民的話 會很容易被查
正當報稅 當然不怕被查 但是那個過程 超煩
要準備很多文件說明 比上班還累
sicaa說的沒有錯 Working holiday在稅務上是不算澳洲稅務居民的
目前被查到的機率也很小 因為稅務局都是寫信說要查你 請你提供資料
但是working holiday的朋友居無定所 或是早就離開澳洲
也就變成退税成功 沒有被查到的案子很多
如果你只想要打工一次 今後跟澳洲沒有關聯的話 就去做退稅
如果以後還想移民 或是辦學生簽證 這些問題日後可能會浮現
會有紀錄 以後真的變成澳洲居民的話 會很容易被查
正當報稅 當然不怕被查 但是那個過程 超煩
要準備很多文件說明 比上班還累
伴久見人心
as far as I know,
Visa status has NOTHING to do with the residnecy for tax pursose.
Anyone who have stayed in Australia for six months or more and most of the time stay in one area will possiblely be viewed as resident for tax purpose.
The best way to do is to check the following website to find out if your are resident for tax purpose. http://www.ato.gov.au/individuals/content.asp?doc=/content/64131.htm
Let's see the example given by Australia Government:
http://www.ato.gov.au/individuals/content.asp?doc=/content/36280.htm&page=5&H5
Kate is a working holiday vise maker but still a resident for tax purpose.
So PLEASE DON"T say that working holiday vise maker is definatly not resident for tax purpose.
That really depand on your own situation!
Good luck to everyone!
Visa status has NOTHING to do with the residnecy for tax pursose.
Anyone who have stayed in Australia for six months or more and most of the time stay in one area will possiblely be viewed as resident for tax purpose.
The best way to do is to check the following website to find out if your are resident for tax purpose. http://www.ato.gov.au/individuals/content.asp?doc=/content/64131.htm
Let's see the example given by Australia Government:
http://www.ato.gov.au/individuals/content.asp?doc=/content/36280.htm&page=5&H5
Kate is a working holiday vise maker but still a resident for tax purpose.
So PLEASE DON"T say that working holiday vise maker is definatly not resident for tax purpose.
That really depand on your own situation!
Good luck to everyone!
不離不棄純屬童言無忌
The example is that Kate spends her 10 out of 12 months in the same place.
Kate has met the requirements of :working and living in one place.
However most of Working holiday makers move around.
Please refer to this example.
http://www.ato.gov.au/individuals/content.asp?doc=/content/29089.htm
Most working holidaymakers visiting Australia for only a short time are tourists or travellers and are not Australian residents for tax purposes. If you have been paid a salary or wages in Australia, you are required to lodge an income tax return.
The reason why ATO considers Kate as an resident for tax purpose is that she has a fixed address and was placed in the lease agreement.
今天 不管是不是稅務居民或是普通居民
澳洲政府的居民認定 最有利的證據就是租房買房合約 水電戶頭名字是你的
如果你要申請PR 這些居民的證據是不能少的
因為例子中的Kate就像居民一樣在澳洲居住 所以才被認可
大家自己參考 就像我說的 你去做電子退稅 絕對收的到退稅
今後要移民 或是換簽證 或許會有問題
今後不想要跟澳洲有所關聯的人 大可去退稅 把錢拿回
順便補充 Kate可能真有其人
稅局找上她時 她就是以working and living in one place
還有她有租房合約當作證據 才說服稅局她是澳洲稅務居民
因為我也曾經拿出許多證據 說明每一項報稅的根據
如果WHV有類似證據 請保留以待日後不時之需 並且大方認可自己是澳洲稅務居民
Kate has met the requirements of :working and living in one place.
However most of Working holiday makers move around.
Please refer to this example.
http://www.ato.gov.au/individuals/content.asp?doc=/content/29089.htm
Most working holidaymakers visiting Australia for only a short time are tourists or travellers and are not Australian residents for tax purposes. If you have been paid a salary or wages in Australia, you are required to lodge an income tax return.
The reason why ATO considers Kate as an resident for tax purpose is that she has a fixed address and was placed in the lease agreement.
今天 不管是不是稅務居民或是普通居民
澳洲政府的居民認定 最有利的證據就是租房買房合約 水電戶頭名字是你的
如果你要申請PR 這些居民的證據是不能少的
因為例子中的Kate就像居民一樣在澳洲居住 所以才被認可
大家自己參考 就像我說的 你去做電子退稅 絕對收的到退稅
今後要移民 或是換簽證 或許會有問題
今後不想要跟澳洲有所關聯的人 大可去退稅 把錢拿回
順便補充 Kate可能真有其人
稅局找上她時 她就是以working and living in one place
還有她有租房合約當作證據 才說服稅局她是澳洲稅務居民
因為我也曾經拿出許多證據 說明每一項報稅的根據
如果WHV有類似證據 請保留以待日後不時之需 並且大方認可自己是澳洲稅務居民
活得像個女王才會吸引國王
一邊吃飯一邊看到的...澳洲稅務還真是惱人
官方網站 (http://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR9817/NAT/ATO/00001#P39)提到一些定義，其中
51. The visa notation on the passport is an indicator of the individual's purpose for being in Australia. However, the criteria for determining residency for tax purposes are not the same as the criteria used by the Department of Immigration and Multicultural Affairs. The visa notation is not the only consideration in determining residency for tax purposes, as all the facts surrounding the individual's presence need to be taken into account.
再來，關於在澳洲居住定義
Period of physical presence in Australia
22. Whether a considerable time has elapsed to demonstrate that the individual's behaviour has the required continuity, routine or habit is a question of fact; that is, it depends on the circumstances of each case. The Commissioner's view of the law is that six months is a considerable time when deciding whether the individual's behaviour is consistent with residing here.
intention or purpose of presence
48. A settled purpose, such as employment or education, may support an intention to reside in Australia. However, the intention must be more than merely being a traveller or visitor who may supplement their savings by obtaining casual employment.
後來我在網站上看到，實際居住天數跟簽證跟報稅稅率的定義沒有直接關係，
定義的重點在於你在澳洲的行為及意圖，
我看了很多網站上提供的例子，不過真的太多種類情況，很難明確說怎樣是不合法的退稅申請...
我自己的情況是已經申請了退稅，
當然也是因為看過定義後覺得自己符合居民定義才申請的
我去年十月初到雪梨就黏在這裡，
第一個禮拜的hostel不算，接下來的住所還算固定，
只做過一份工作，是因為簽證限制只能做三個月，
不過我今年三月就申請在澳洲唸書，還是有可能移民的科系，
所以我個人覺得自己有很強烈的意圖啦...
只是如果被抽查到，稅務人員不知道是不是也這樣想...
而那種四處旅行打工的WHV makers，
就一定不能視為稅務上的居民了，這大概是唯一可以確定的...
官方網站 (http://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR9817/NAT/ATO/00001#P39)提到一些定義，其中
51. The visa notation on the passport is an indicator of the individual's purpose for being in Australia. However, the criteria for determining residency for tax purposes are not the same as the criteria used by the Department of Immigration and Multicultural Affairs. The visa notation is not the only consideration in determining residency for tax purposes, as all the facts surrounding the individual's presence need to be taken into account.
再來，關於在澳洲居住定義
Period of physical presence in Australia
22. Whether a considerable time has elapsed to demonstrate that the individual's behaviour has the required continuity, routine or habit is a question of fact; that is, it depends on the circumstances of each case. The Commissioner's view of the law is that six months is a considerable time when deciding whether the individual's behaviour is consistent with residing here.
intention or purpose of presence
48. A settled purpose, such as employment or education, may support an intention to reside in Australia. However, the intention must be more than merely being a traveller or visitor who may supplement their savings by obtaining casual employment.
後來我在網站上看到，實際居住天數跟簽證跟報稅稅率的定義沒有直接關係，
定義的重點在於你在澳洲的行為及意圖，
我看了很多網站上提供的例子，不過真的太多種類情況，很難明確說怎樣是不合法的退稅申請...
我自己的情況是已經申請了退稅，
當然也是因為看過定義後覺得自己符合居民定義才申請的
我去年十月初到雪梨就黏在這裡，
第一個禮拜的hostel不算，接下來的住所還算固定，
只做過一份工作，是因為簽證限制只能做三個月，
不過我今年三月就申請在澳洲唸書，還是有可能移民的科系，
所以我個人覺得自己有很強烈的意圖啦...
只是如果被抽查到，稅務人員不知道是不是也這樣想...
而那種四處旅行打工的WHV makers，
就一定不能視為稅務上的居民了，這大概是唯一可以確定的...
連孤獨都嘲笑我太懦弱
後來我在網站上看到，實際居住天數跟簽證跟報稅稅率的定義沒有直接關係，
定義的重點在於你在澳洲的行為及意圖，
實際居住天數有關係的唷
一個有永居身分的澳洲人 在財政年度2006年內 在澳洲居住沒有超過六個月
就要以非稅務居民的身分報稅
當然 他也可以以居民身分報稅 不過被抽查的話 補稅加上罰款跑不了
因為六個月居住期限是最基本的條件
不過 這個六個月的條例 也是條件而已 報稅者都是選擇對自己有利的報
很多台灣澳洲空中飛人的移民 都在澳洲買股票 或是投資
只要居住天數少於183天 儘管是永居身分 就用非居民報稅 因為這樣對她/他有利
主要是所得稅有$6000的免稅額 所以上班或是打工者 這部分會退比較多
如果是股票或是房地產投資 屬於capital gain tax 就沒有免稅額 不過有其他相關的規定
總之一句話 大家選擇對自己有利的報吧
打工度假者多了幾千元 不無小補
但如果以後要在澳洲發展 報税一事 還是謹慎點好
定義的重點在於你在澳洲的行為及意圖，
實際居住天數有關係的唷
一個有永居身分的澳洲人 在財政年度2006年內 在澳洲居住沒有超過六個月
就要以非稅務居民的身分報稅
當然 他也可以以居民身分報稅 不過被抽查的話 補稅加上罰款跑不了
因為六個月居住期限是最基本的條件
不過 這個六個月的條例 也是條件而已 報稅者都是選擇對自己有利的報
很多台灣澳洲空中飛人的移民 都在澳洲買股票 或是投資
只要居住天數少於183天 儘管是永居身分 就用非居民報稅 因為這樣對她/他有利
主要是所得稅有$6000的免稅額 所以上班或是打工者 這部分會退比較多
如果是股票或是房地產投資 屬於capital gain tax 就沒有免稅額 不過有其他相關的規定
總之一句話 大家選擇對自己有利的報吧
打工度假者多了幾千元 不無小補
但如果以後要在澳洲發展 報税一事 還是謹慎點好
向日葵開在舊夏天
• 什麼是退休金？
依法規定每月薪水超過A＄450，雇主必須為員工另外提撥9%的薪資到退
休金帳戶。這部分並不會顯示在每週拿到的薪水單上，所以很多人會忽略。
通常每個雇主會在不同的退休金管理公司替你開立帳戶，而每個帳戶都會收取管理費，因此若每次都將退休金放到不同帳戶，而從事每個工作的時間都很短暫的話，最後並沒有辦法領回多少錢，在這種情況之下，其實也是可以忽略。
如果有計畫要領回這部分的錢，在開始工作前就必須提供雇主一個退休金帳號，請他將退休金放到同一個帳戶去。但對雇主來說，他照他的習慣開一個新的會比較容易，所以我們得自己將幾個退休金帳戶合併到一個，以便離境前處理。
有時候要去關心一下這筆錢（有些退休金有提供網路上查詢帳戶服務），尤其是請雇主提撥到自己原有帳戶，而不是照他習慣開新帳戶的話。
再填寫申請表時要注意保險的部分，這部分也會吃錢哩！
• 何時可以領
對於持打工渡假簽證短暫停留在澳洲的人來說，只要離開澳洲且簽證失效後就可以申請領回。所以要嘛人得在境外自行辦理，或是和退稅的部分一起委託仲介。
• 要花多久時間？
透過仲介，所有文件備齊，大約需要六週。如果必須要將簽證取消，則需要另外的十週。如果要找到遺失的退休金帳戶，則另外需要四周。
• 可以退回多少錢？
雖然9％的退休金看起來不少，不過退休金公司會收取每週A$1的管理費，或是另外的保險費，有些公司在領出退休金的時候會加收手續費，而在領出退休金的同時還會被扣30％的稅。若從事每個短期的工作都開設一個退休金帳戶的話，這筆錢就會這樣一點一滴地被蠶食了。
依法規定每月薪水超過A＄450，雇主必須為員工另外提撥9%的薪資到退
休金帳戶。這部分並不會顯示在每週拿到的薪水單上，所以很多人會忽略。
通常每個雇主會在不同的退休金管理公司替你開立帳戶，而每個帳戶都會收取管理費，因此若每次都將退休金放到不同帳戶，而從事每個工作的時間都很短暫的話，最後並沒有辦法領回多少錢，在這種情況之下，其實也是可以忽略。
如果有計畫要領回這部分的錢，在開始工作前就必須提供雇主一個退休金帳號，請他將退休金放到同一個帳戶去。但對雇主來說，他照他的習慣開一個新的會比較容易，所以我們得自己將幾個退休金帳戶合併到一個，以便離境前處理。
有時候要去關心一下這筆錢（有些退休金有提供網路上查詢帳戶服務），尤其是請雇主提撥到自己原有帳戶，而不是照他習慣開新帳戶的話。
再填寫申請表時要注意保險的部分，這部分也會吃錢哩！
• 何時可以領
對於持打工渡假簽證短暫停留在澳洲的人來說，只要離開澳洲且簽證失效後就可以申請領回。所以要嘛人得在境外自行辦理，或是和退稅的部分一起委託仲介。
• 要花多久時間？
透過仲介，所有文件備齊，大約需要六週。如果必須要將簽證取消，則需要另外的十週。如果要找到遺失的退休金帳戶，則另外需要四周。
• 可以退回多少錢？
雖然9％的退休金看起來不少，不過退休金公司會收取每週A$1的管理費，或是另外的保險費，有些公司在領出退休金的時候會加收手續費，而在領出退休金的同時還會被扣30％的稅。若從事每個短期的工作都開設一個退休金帳戶的話，這筆錢就會這樣一點一滴地被蠶食了。