仔细看了一下ATO的网站，探亲的父母，即使住一年好像也没法申请parent tax offset
You cannot claim a tax offset if your dependant did not reside in Australia or they were only visiting you during a holiday in Australia - they must be a resident for tax purposes.
那么什么是resident for tax purposes呢？
Generally, a person is considered to be an Australian resident for tax purposes if:
- they have always lived in Australia or they have come to Australia and live here permanently
- they have been in Australia continuously for six months or more and for most of that time they worked in the one job and lived at the same place, or
- they have actually been in Australia for more than half of 2007-08 – unless their usual home is overseas and they do not intend to live in Australia.
If a person goes overseas temporarily and does not set up a permanent home in another country, they may continue to be treated as an Australian resident for tax purposes.
红色的那条应该不复合吧。 |
