关于申报探亲父母TAX OFFSET是否合法的讨论

MingDeng

The point is very clear! Thanks for sharing!

Jordan

在ATO网站上有很多例子讲述是否是RESIDENT FOR TAX PURPOSE.虽然差别很大，但似乎无一例外都提到了有工作的权利，向ATO咨询时的同学有没强调父母并无工作权利？

有好几个帖子讨论过这个问题了，最后似乎都是以不能申报首场，

不当退税偿还时是要计利息的，很高，百分之十几

little_bw

原帖由 patrickzhu 于 2008-8-2 00:37 发表

根据很多人的说法，是无法申请税号的。

没有有效的工作签证，是不给税号的

yammy66

又到了报税的时候, 再次把这个问题提出来. 到底能不能报呢? 去年报过的TZ们有什么感受? ATO有update吗? 谢谢.

yammy66

ding!

tu-tu

100%,不可以的,

丹儿

原帖由 yammy66 于 2009-7-18 22:08 发表
又到了报税的时候, 再次把这个问题提出来. 到底能不能报呢? 去年报过的TZ们有什么感受? ATO有update吗? 谢谢.

我认为不可以，相信大多数会计都认为不行。如果一定要claim这个offset，建议申请ruling备案，否则就是漏税行为。不管今后是否被ato查出来没有，只要没有申请ruling的同意，那就是漏税了，这个行为的性质肯定不会改变的。个人理解出错都不是今后解释的理由，一样要有罚款和利息。

shuangchao

原帖由 丹儿 于 2009-7-21 10:26 发表

我认为不可以，相信大多数会计都认为不行。如果一定要claim这个offset，建议申请ruling备案，否则就是漏税行为。不管今后是否被ato查出来没有，只要没有申请ruling的同意，那就是漏税了，这个行为的性质肯定不会改 ...

well said

flying88

超过六个月应该可以。我父母来了一年，头一年我报了九个月没问题，第二年报了三个月，退完税很长时间后，ATO来了封信，说不合法，下不为例。也没让我退钱。

yammy66

能不能请楼上的提供更多ATO来信的信息?　是不到六个月不合法，　还是这么报税根本不行？谢谢啦!

daidailx

关注99楼后续

hillhill

很多会计师都认为不可以。
个人认为只要ATO没有条款说不可以就是可以argue的

yammy66

如果用ATO的TOOL, 确实能确认来探亲的父母属于纳税居民. 既然如此, 就应该可以.

大龙卷风

只有给孩子和配偶没听说给父母

coocle

这个offset我过去两年的保税没申请。但知道有这个东西后，另外写信，要求退回过去两年中的这个钱，信里面明确说我做了网站上的那个居住条件测试，结果符合要求，所以要求退还我这两笔钱。过两个月后果然收到了ATO退给我的钱。

我觉得这个应该比较有说服力吧，因为我不是保税的时候提的要求，而是过后提出，而且是过去两年的一起算。这样他们没理由不审批就退钱的，退了就说明确实是应该退的了。

yammy66

谢谢105楼! 我似乎还没资格加分, 如果版主看到了, 麻烦帮着加一下...

那父母收入是否就按国内的退休工资折算成澳元? 需要提供工资单吗? 谢谢!

[ 本帖最后由 yammy66 于 2009-7-23 11:19 编辑 ]

miao123

本人的理解是如果父母来澳大利亚6个月以下则算ON A VISIT TO AUSTRALIA,如果超6个月就算是RESIDENT FOR TAX PURPOSE.

你的理解是正确的。根据税法ITAA 1936 Sub 6（1）规定了以下四种方式去判断个人是否属于税务定义上的resident。只要满足其中任何一条就可以了。 ATO对你的6个月答复，其实就是基于第三条来断定的。
resident test
domicile test
183 day rule
superannuation test

樱桃妹妹

还是没懂，到底行不行那，看来只有自己试了才知道。

MaxJay

105楼的朋友干的我也干了。前两次没报的都让ATO给补回来了。我的另一个朋友也和我一样，拿回了前两次的Offset。

shuangchao

I'd recommend everyone to examine their own situation carefully, don't blindly follow someone else just because they have claimed this offset. Over abuse of the tax system will possibly result in more strict rules or even complete disallow of the offset in the future.

lycans

原帖由 shuangchao 于 2009-7-23 22:45 发表
I'd recommend everyone to examine their own situation carefully, don't blindly follow someone else just because they have claimed this offset. Over abuse of the tax system will possibly result in more ...

What are you trying to say? If this offset is a loophole, it should (or would) be closed anyway. Do you suggest that WE shouldn't using it so that OTHER people can KEEP using it. Your suggestion doesn't make any sense.

shuangchao

原帖由 lycans 于 2009-7-24 00:43 发表


What are you trying to say? If this offset is a loophole, it should (or would) be closed anyway. Do you suggest that WE shouldn't using it so that OTHER people can KEEP using it. Your suggestion d ...

First of all, we should definite claim what we are entitled to. i am not trying to stop anyone using the offset.
Seondly, you don't need my approval to use the offset, if you believe you qualify, go ahead and claim the offset. i am not saying its a loophole, but trust me if everyone who reads this post goes ahead and use the offset regardless of their own circumstances, a tax ruling will be released soon and put some restriction to it.
Just the other day, someone rang me up and asked me about this offset, they've seen the title of this post and they've decided to claim the offset simply because other people are doing it.
Are you trying to encourage everyone to use the offset? How can you guarantee the offset is avaialbe for everyone with visiting parents in this forum? what is the basis for your argument? shouldn't it be considered case by case?

丹儿

我相信david作为一个qualified accountant，是很严谨地指出taxation方面的处理完全是case by case。每个人的情况不同，就可能结果不同。对税法不太了解的同学们，如果仅仅只是在这里看到有人申请了这个offset，而且成功了, 就认为自己也肯定可以申请，那是非常片面的。还有很多别的considerations需要一起参考来看。所以，我觉得正确的做法是：
1，咨询qualified tax accountant来退税，或者
2，申请ruling备案，有据可查。
就我个人理解以及周围几个accountant的理解，这个offset不应该claim。当然，对于taxation law，本来一直以来就很多argue，客观的条款，主观的理解，不同人当然有不同的理解了。很多人问过了accountant，答复不行，但是看到又有人成功claim了，就不服气，最好就是联系ato吧，这个是最正规的路。

7175

退吧，我们来了澳大利亚，给澳洲政府贡献完了学费，就贡献税，没享受到什么好处
合理合法的范围内，能退多少退多少

chocachu

Parent or spouse's parent tax offset
  
If you maintained your parent or your spouse’s parent you may be entitled to a tax offset. Read Dependants and separate net income and the definition of spouse below.

You cannot claim for a relative who lives overseas or who is on a visit to Australia – they must be a resident for tax purposes.

To work out the amount of parent or spouse’s parent tax offset you can claim you need to know each dependant’s separate net income (SNI).

黑山老妖

原帖由 chocachu 于 24/7/2009 09:40 发表
Parent or spouse's parent tax offset
  
If you maintained your parent or your spouse’s parent you may be entitled to a tax offset. Read Dependants and separate net income and the definition of spou ...

TO be a resident for tax purpose meaning living in Australia for 183 days or more in the financial year. So... my take would be anyone with parents living in Australia for more than 183 days for the financial year can claim this.

matrix

做为resident for tax purpose, 这些来探亲的父母有没有义务在会计年底向ATO报税呢?

chocachu

原帖由 黑山老妖 于 2009-7-24 09:49 发表


TO be a resident for tax purpose meaning living in Australia for 183 days or more in the financial year. So... my take would be anyone with parents living in Australia for more than 183 days for t ...

What is the 183 day rule?
This is the second statutory test.
Under this test, if you are actually present in Australia for more than half the income year, whether continuously or intermittently, you may be said to have a constructive residence in Australia unless it can be established that:
       your usual place of abode is outside Australia, and
       you have no intention to take up residence here.
As you can see, staying over 183 doesn’t automatically make you a tax resident! This test is not a primary test, it does not mean much if your domicile is oversea.


Also, if you deemed to be Australia Resident for tax purpose, you will be to be assessed on world wide income.

[ 本帖最后由 chocachu 于 2009-7-24 10:57 编辑 ]

lycans

原帖由 matrix 于 2009-7-24 10:27 发表
做为resident for tax purpose, 这些来探亲的父母有没有义务在会计年底向ATO报税呢?

I guess they should, but these are their (our parents') responsibilities, we are NOT supposed to do it for them. And I don't think ato has human resource and proper channel to enforce it.

lycans

原帖由 shuangchao 于 2009-7-24 08:46 发表


First of all, we should definite claim what we are entitled to. i am not trying to stop anyone using the offset.
Seondly, you don't need my approval to use the offset, if you believe you qualify, ...

"i am not saying its a loophole, but trust me if everyone who reads this post goes ahead and use the offset regardless of their own circumstances, a tax ruling will be released soon and put some restriction to it:"

So what? If you are really eligible, you should be able to claim it anyway. More restrictions wont change the fact, will it? To me, it's a loophole, as ato's guidelines on this are so vague even sometimes misleading that its own staff couldn't understand it properly, how could it expect us as general public to claim this offset appropriately.
As individuals, we don't have to use qualified accountant for our tax return, that is why we have ETAX.

On the other hand, I understand your position in this matter. As a qualified accountant, you're supposed to be an expert in Tax and shouldn't take risks when in doubts, but we are not.  Even if we get caught later on, it is ATO's fault. Dare they impose any penalty on us. My advice? Grab it before it's gone, as we have nothing to lose.

[ 本帖最后由 lycans 于 2009-7-24 11:20 编辑 ]