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本帖最后由 icesun 于 2025-7-24 13:45 编辑
理论上退休金也算收入
但是研究了下中澳之间好像也有treaty
https://www.austlii.edu.au/au/other/dfat/treaties/1990/45.html
Article 18
Pensions
Subject to the provisions of paragraph (2) of Article 19, pensions paid to a resident of a Contracting State in consideration of past employment, and payments made to a resident of that State under the social security system of the other Contracting State, shall be taxable only in the first-mentioned State.
Article 19
Government service
1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or local authority of that State to an individual in respect of services rendered in the discharge of functions of a governmental nature shall be taxable only in that Contracting State.
(b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who:
(i) is a citizen or national of that other State; or
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
2. (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or local authority of that State to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a citizen or national of, that other State.
3. The provisions of paragraphs (1) and (2) shall not apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by a Contracting State or a political subdivision or local authority of that State. In such a case, the provisions of Articles 15, 16, 17 or 18, as the case may be, shall apply.
上面的意思是不是说，
1）如果政府发放的养老金，就不用在另一国交税
2）如果已入籍并是该国居民，那就算政府养老金还是要交税
3）如果养老金不是政府发放还是跟来源于给政府提供的服务，那要被收税。这一条不是很好理解。国内养老金一般都是由政府发放？
请专业人士来解释下条款，如果父母养老金在treaty里，是不是就不用报税了？
更新，ato的回文如下，其实我还是有点云里雾里
Hello xxxx,
We received your correspondence on 8 August 2024 regarding tax treatment of your parents’ foreign pensions in Australia.
This guidance is general in nature and is not binding on the Commissioner.
Foreign pensions and annuities
Most foreign pensions and annuities are taxable in Australia, even if tax was withheld from your payment by the country from which the payment came.
If you are an Australian resident and received income from overseas, you must show your assessable foreign income here, even if tax was taken out of the income in the foreign country.
Foreign income that is exempt from Australian tax may still be taken into account to work out the amount of tax you have to pay on your other income.
Under our tax treaties, foreign tax authorities tell us about foreign source income paid to (and the tax withheld from) Australian resident taxpayers. We use that information to check tax returns. Make sure you show your foreign income fully and correctly on your tax return.
If your foreign pension or annuity is paid from a country with which Australia has a tax treaty, you may be able to arrange to not have tax withheld from future payments from that country.
Also include any lump sum payment of your foreign pension that relates to an earlier year at this section.
Undeducted purchase price (UPP) of a foreign pension or annuity
You may be entitled to claim a deduction to reduce the taxable amount of the pension or annuity income if your pension or annuity has a UPP. Only some foreign pensions and annuities have a UPP. The UPP is the amount you contributed towards the purchase price of your pension or annuity (your personal contributions).
That part of your annual pension or annuity income which represents a return to you of your personal contributions is free from tax. This tax-free portion is called the deductible amount of the UPP, and it is usually calculated by dividing the UPP of your pension or annuity by a life expectancy factor, according to life expectancy statistics.
You will need to request a determination of the deductible amount of UPP of a foreign pension or annuity, if you want to know the deduction you can claim for UPP. This applies if you or another person contributed to the purchase price with direct contributions and receive either:
a foreign pension or annuity
a foreign pension or annuity that passes to you from the other person.
You can find further information on foreign pensions and annuities on our website ato.gov.au by typing QC 101607 into the search engine.
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关于 IB课程 的信息与讨论的集合贴 (2013-12-20) ahj 
发表于 2024-8-7 14:17
