澳洲政府開放海外青年來澳從事打工渡假已經有很長的一段時間,由於為一年的臨時簽證(若符合條件可申請第二年),所以多數持有Working Holiday Visa的納稅人,並無法在熟悉稅務規定的情況下,完成每年個人所得稅的申報業務。

另外,稅務局有所謂稅務居民(Resident for Tax Purpose)與非稅務居民(Non-Resident for Tax Purpose)在稅率上的差別,其中非稅務居民的所得稅率為32.5%起跳(自2013會計年度起),至於是否能夠以稅務居民來申請退稅,由於每個人的具體情況不同,稅務局網站上有一個稅務居民的測試,請先自行測試: 請按此

基本上稅務局在評估你是否為稅務居民,是依據以下情況而考慮:

  • you have always lived in Australia or you have come to Australia and live here permanently
  • you have been in Australia continuously for six months or more, and for most of that time you worked in the one job and lived at the same place
  • you have been in Australia for more than six months during 2010-11, unless your usual home is overseas and you do not intend to live in Australia
  • you go overseas temporarily and you do not set up a permanent home in another country, or
  • you are an overseas student who has come to Australia to study and are enrolled in a course that is more than six months long.

如果被判定為非稅務居民,從澳洲稅法來看,被判定為非稅務居民的原因很多:

  1. 判斷resident for tax purpose的標準不是固定的,而是綜合各種情況分析,其本質是判斷你是否有在澳洲長期居住生活工作的意願;
  2. 同一年度待滿183天規則是判斷的一個標準,但並不意味著連續待滿183天就符合resident for tax purpose。如果一個人僅僅是來度假,沒有長期留澳的意願,主要資產在海外,主要生活圈子和工作在海外,即使他連續在澳洲待183天以上仍不能被看作resident for tax purpose從而享受各項稅務優惠;
  3. 稅務官有權根據你的實際情況判斷你是否符合resident for tax purpose,如上所說,即使連續待滿半年,稅務官仍可判斷你不符合resident for tax purpose

然而,具體細節可以打電話問稅務局(132861),他們有義務詳細回答你,並且你可以就你所做的測試結果,與稅務局人員溝通。

以下是稅務局對於Working Holiday Makers的意見如下:

Working holidaymakers

You are a working holidaymaker if you are a tourist who intends to work and travel in Australia temporarily. You are not an Australian resident for tax purposes if you are:

  • visiting Australia for more than six months and for most of that time you are travelling and working in various locations around Australia
  • holidaying in Australia, or
  • visiting for less than six months.

You can use the Are you a resident? tool to help you to work out your residency status.

As a working holidaymaker who is a non-resident for tax purposes, you:

  • pay tax on every dollar of income you earn in Australia – this tax is taken out by your employer before you receive your wages – see Individual income tax rates
  • generally don’t pay tax on income you earn overseas (for example, in your home country)
  • don’t pay the Medicare levy.