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是利息税,由于仅做税而言你是非公民,提前支付10%的利息税,如果你今年还待在这边并且有退税,是以非公民形式做税,这笔收入和退税可以不放在退税中。因为非公民29% ,那10%税相比就少很多,选择不报利息税。
如果你是以公民形式报税,建议你上报,如果你的总共税率不超过10%的话。
这是专门针对非公民的投资的银行利息而言的。
Withholding tax from payments you make
If you pay interest, dividend or royalty payments to a non-resident of Australia; that is, someone who is not a resident of Australia, generally, the gross amount of each of those payments is subject to a final withholding tax rate of:
10% for interest
30% for dividends - fully franked dividends are not subject to withholding tax
30% for royalties.
However, if the payment is made to resident of a country with which Australia has a tax treaty, you may be required to withhold less tax or no tax at all.
Tax treaties are special agreements that Australia has entered into with over 40 countries. The tax treaties prevent the same income being taxed more than once.
The reduced tax rate that applies under a tax treaty only applies if the recipient of the dividend, interest or royalty is both:
a resident of the particular tax treaty country
beneficially entitled to that income.
A non-resident of Australia can be an individual, company, partnership, trust or super fund.
http://www.ato.gov.au/content/50240.htm |
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