{"id":12,"date":"2014-01-09T02:28:03","date_gmt":"2014-01-09T02:28:03","guid":{"rendered":"http:\/\/www.taxmate.com.au\/zh\/?page_id=12"},"modified":"2025-06-13T12:56:18","modified_gmt":"2025-06-13T02:56:18","slug":"working-holiday-makers","status":"publish","type":"page","link":"https:\/\/www.taxmate.com.au\/zh\/working-holiday-makers\/","title":{"rendered":"\u6253\u5de5\u5ea6\u5047"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-254\" src=\"https:\/\/www.taxmate.com.au\/zh\/wp-content\/uploads\/2014\/02\/ID-1001033951.jpg\" alt=\"\" width=\"400\" height=\"266\" \/>\u6fb3\u6d32\u653f\u5e9c\u958b\u653e\u6d77\u5916\u9752\u5e74\u4f86\u6fb3\u5f9e\u4e8b\u6253\u5de5\u6e21\u5047\u5df2\u7d93\u6709\u5f88\u9577\u7684\u4e00\u6bb5\u6642\u9593\uff0c\u7531\u65bc\u70ba\u4e00\u5e74\u7684\u81e8\u6642\u7c3d\u8b49\uff08\u82e5\u7b26\u5408\u689d\u4ef6\u53ef\u7533\u8acb\u7b2c\u4e8c\u5e74\uff09\uff0c\u6240\u4ee5\u591a\u6578\u6301\u6709Working Holiday Visa\u7684\u7d0d\u7a05\u4eba\uff0c\u4e26\u7121\u6cd5\u5728\u719f\u6089\u7a05\u52d9\u898f\u5b9a\u7684\u60c5\u6cc1\u4e0b\uff0c\u5b8c\u6210\u6bcf\u5e74\u500b\u4eba\u6240\u5f97\u7a05\u7684\u7533\u5831\u696d\u52d9\u3002<\/p>\n<p>\u53e6\u5916\uff0c\u7a05\u52d9\u5c40\u6709\u6240\u8b02\u7a05\u52d9\u5c45\u6c11(Resident for Tax Purpose)\u8207\u975e\u7a05\u52d9\u5c45\u6c11(Non-Resident for Tax Purpose)\u5728\u7a05\u7387\u4e0a\u7684\u5dee\u5225\uff0c\u5176\u4e2d\u975e\u7a05\u52d9\u5c45\u6c11\u7684\u6240\u5f97\u7a05\u7387\u70ba30%\u8d77\u8df3\uff08\u81ea2025\u6703\u8a08\u5e74\u5ea6\u8d77\uff09\uff0c\u81f3\u65bc\u662f\u5426\u80fd\u5920\u4ee5\u7a05\u52d9\u5c45\u6c11\u4f86\u7533\u8acb\u9000\u7a05\uff0c\u7531\u65bc\u6bcf\u500b\u4eba\u7684\u5177\u9ad4\u60c5\u6cc1\u4e0d\u540c\uff0c\u7a05\u52d9\u5c40\u7db2\u7ad9\u4e0a\u6709\u4e00\u500b\u7a05\u52d9\u5c45\u6c11\u7684\u6e2c\u8a66\uff0c\u8acb\u5148\u81ea\u884c\u6e2c\u8a66\uff1a\u00a0<a title=\"\u7a05\u52d9\u5c45\u6c11\u6e2c\u8a66\" href=\"http:\/\/calculators.ato.gov.au\/scripts\/axos\/axos.asp?CONTEXT=&amp;KBS=Resident.XR4&amp;go=ok\" target=\"_blank\" rel=\"noopener\">\u8acb\u6309\u6b64<\/a><\/p>\n<p>\u57fa\u672c\u4e0a\u7a05\u52d9\u5c40\u5728\u8a55\u4f30\u4f60\u662f\u5426\u70ba\u7a05\u52d9\u5c45\u6c11\uff0c\u662f\u4f9d\u64da\u4ee5\u4e0b\u60c5\u6cc1\u800c\u8003\u616e\uff1a<\/p>\n<ul>\n<li>you have always lived in Australia or you have come to Australia and live here permanently<\/li>\n<li>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<\/li>\n<li>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<\/li>\n<li>you go overseas temporarily and you do not set up a permanent home in another country, or<\/li>\n<li>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.<\/li>\n<\/ul>\n<p>\u5982\u679c\u88ab\u5224\u5b9a\u70ba\u975e\u7a05\u52d9\u5c45\u6c11\uff0c\u5f9e\u6fb3\u6d32\u7a05\u6cd5\u4f86\u770b\uff0c\u88ab\u5224\u5b9a\u70ba\u975e\u7a05\u52d9\u5c45\u6c11\u7684\u539f\u56e0\u5f88\u591a\uff1a<\/p>\n<ol>\n<li>\u5224\u65b7resident for tax purpose\u7684\u6a19\u6e96\u4e0d\u662f\u56fa\u5b9a\u7684\uff0c\u800c\u662f\u7d9c\u5408\u5404\u7a2e\u60c5\u6cc1\u5206\u6790\uff0c\u5176\u672c\u8cea\u662f\u5224\u65b7\u4f60\u662f\u5426\u6709\u5728\u6fb3\u6d32\u9577\u671f\u5c45\u4f4f\u751f\u6d3b\u5de5\u4f5c\u7684\u610f\u9858\uff1b<\/li>\n<li>\u540c\u4e00\u5e74\u5ea6\u5f85\u6eff183\u5929\u898f\u5247\u662f\u5224\u65b7\u7684\u4e00\u500b\u6a19\u6e96\uff0c\u4f46\u4e26\u4e0d\u610f\u5473\u8457\u9023\u7e8c\u5f85\u6eff183\u5929\u5c31\u7b26\u5408resident for tax purpose\u3002\u5982\u679c\u4e00\u500b\u4eba\u50c5\u50c5\u662f\u4f86\u5ea6\u5047\uff0c\u6c92\u6709\u9577\u671f\u7559\u6fb3\u7684\u610f\u9858\uff0c\u4e3b\u8981\u8cc7\u7522\u5728\u6d77\u5916\uff0c\u4e3b\u8981\u751f\u6d3b\u5708\u5b50\u548c\u5de5\u4f5c\u5728\u6d77\u5916\uff0c\u5373\u4f7f\u4ed6\u9023\u7e8c\u5728\u6fb3\u6d32\u5f85183\u5929\u4ee5\u4e0a\u4ecd\u4e0d\u80fd\u88ab\u770b\u4f5cresident for tax purpose\u5f9e\u800c\u4eab\u53d7\u5404\u9805\u7a05\u52d9\u512a\u60e0\uff1b<\/li>\n<li>\u7a05\u52d9\u5b98\u6709\u6b0a\u6839\u64da\u4f60\u7684\u5be6\u969b\u60c5\u6cc1\u5224\u65b7\u4f60\u662f\u5426\u7b26\u5408resident for tax purpose\uff0c\u5982\u4e0a\u6240\u8aaa\uff0c\u5373\u4f7f\u9023\u7e8c\u5f85\u6eff\u534a\u5e74\uff0c\u7a05\u52d9\u5b98\u4ecd\u53ef\u5224\u65b7\u4f60\u4e0d\u7b26\u5408resident for tax purpose<\/li>\n<\/ol>\n<p>\u7136\u800c\uff0c\u5177\u9ad4\u7d30\u7bc0\u53ef\u4ee5\u6253\u96fb\u8a71\u554f\u7a05\u52d9\u5c40(132861)\uff0c\u4ed6\u5011\u6709\u7fa9\u52d9\u8a73\u7d30\u56de\u7b54\u4f60\uff0c\u4e26\u4e14\u4f60\u53ef\u4ee5\u5c31\u4f60\u6240\u505a\u7684\u6e2c\u8a66\u7d50\u679c\uff0c\u8207\u7a05\u52d9\u5c40\u4eba\u54e1\u6e9d\u901a\u3002<\/p>\n<p>\u4ee5\u4e0b\u662f\u7a05\u52d9\u5c40\u5c0d\u65bcWorking Holiday Makers\u7684\u610f\u898b\u5982\u4e0b\uff1a<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\">\n<div>\n<table width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\">\n<h2><a name=\"H1\"><\/a>Working holidaymakers<\/h2>\n<p>You are a working holidaymaker if you are a tourist who intends to work and travel in Australia temporarily. You are\u00a0not\u00a0an\u00a0<a href=\"http:\/\/www.ato.gov.au\/individuals\/content.asp?doc=\/content\/64131.htm\" target=\"_top\" rel=\"noopener\">Australian resident<\/a><a name=\"P6_378\"><\/a>\u00a0for tax purposes if you are:<\/p>\n<ul type=\"disc\">\n<li>visiting Australia for more than six months and for most of that time you are travelling and working in various locations around Australia<\/li>\n<li>holidaying in Australia, or<\/li>\n<li>visiting for less than six months.<\/li>\n<\/ul>\n<p>You can use the\u00a0<a href=\"http:\/\/www.ato.gov.au\/content.asp?doc=\/content\/25683.htm\" target=\"_top\" rel=\"noopener\">Are you a resident?<\/a><a name=\"P10_654\"><\/a>\u00a0tool to help you to work out your residency status.<\/p>\n<p><a name=\"P11_707\"><\/a>As a working holidaymaker who is a non-resident for tax purposes, you:<\/p>\n<ul type=\"disc\">\n<li>pay tax on every dollar of income you earn in Australia \u2013 this tax is taken out by your employer before you receive your wages \u2013 see\u00a0<a href=\"http:\/\/www.ato.gov.au\/individuals\/content.asp?doc=\/content\/12333.htm\" target=\"_top\" rel=\"noopener\">Individual income tax rates<\/a><a name=\"P12_945\"><\/a><\/li>\n<li>generally don\u2019t pay tax on income you earn overseas (for example, in your home country)<\/li>\n<li>don\u2019t pay the\u00a0<a href=\"http:\/\/www.ato.gov.au\/individuals\/content.asp?doc=\/content\/39655.htm\" target=\"_top\" rel=\"noopener\">Medicare levy<\/a><a name=\"P14_1071\"><\/a>.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u6fb3\u6d32\u653f\u5e9c\u958b\u653e\u6d77\u5916\u9752\u5e74\u4f86\u6fb3\u5f9e\u4e8b\u6253\u5de5\u6e21\u5047\u5df2\u7d93\u6709\u5f88\u9577\u7684\u4e00\u6bb5\u6642\u9593\uff0c\u7531\u65bc\u70ba\u4e00\u5e74\u7684\u81e8\u6642\u7c3d\u8b49\uff08\u82e5\u7b26\u5408\u689d\u4ef6\u53ef\u7533\u8acb\u7b2c\u4e8c\u5e74\uff09\uff0c\u6240\u4ee5\u591a\u6578\u6301\u6709Working Holiday Visa\u7684\u7d0d\u7a05\u4eba\uff0c\u4e26\u7121\u6cd5\u5728\u719f\u6089\u7a05\u52d9\u898f\u5b9a\u7684\u60c5\u6cc1\u4e0b\uff0c\u5b8c\u6210\u6bcf\u5e74\u500b\u4eba\u6240\u5f97\u7a05\u7684\u7533\u5831\u696d\u52d9\u3002 \u53e6\u5916\uff0c\u7a05\u52d9\u5c40\u6709\u6240\u8b02\u7a05\u52d9\u5c45\u6c11(Resident for Tax Purpose)\u8207\u975e\u7a05\u52d9\u5c45\u6c11(Non-Resident for Tax Purpose)\u5728\u7a05\u7387\u4e0a\u7684\u5dee\u5225\uff0c\u5176\u4e2d\u975e\u7a05\u52d9\u5c45\u6c11\u7684\u6240\u5f97\u7a05\u7387\u70ba30%\u8d77\u8df3\uff08\u81ea2025\u6703\u8a08\u5e74\u5ea6\u8d77\uff09\uff0c\u81f3\u65bc\u662f\u5426\u80fd\u5920\u4ee5\u7a05\u52d9\u5c45\u6c11\u4f86\u7533\u8acb\u9000\u7a05\uff0c\u7531\u65bc\u6bcf\u500b\u4eba\u7684\u5177\u9ad4\u60c5\u6cc1\u4e0d\u540c\uff0c\u7a05\u52d9\u5c40\u7db2\u7ad9\u4e0a\u6709\u4e00\u500b\u7a05\u52d9\u5c45\u6c11\u7684\u6e2c\u8a66\uff0c\u8acb\u5148\u81ea\u884c\u6e2c\u8a66\uff1a\u00a0\u8acb\u6309\u6b64 \u57fa\u672c\u4e0a\u7a05\u52d9\u5c40\u5728\u8a55\u4f30\u4f60\u662f\u5426\u70ba\u7a05\u52d9\u5c45\u6c11\uff0c\u662f\u4f9d\u64da\u4ee5\u4e0b\u60c5\u6cc1\u800c\u8003\u616e\uff1a 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&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-12","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.taxmate.com.au\/zh\/wp-json\/wp\/v2\/pages\/12"}],"collection":[{"href":"https:\/\/www.taxmate.com.au\/zh\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.taxmate.com.au\/zh\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxmate.com.au\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxmate.com.au\/zh\/wp-json\/wp\/v2\/comments?post=12"}],"version-history":[{"count":8,"href":"https:\/\/www.taxmate.com.au\/zh\/wp-json\/wp\/v2\/pages\/12\/revisions"}],"predecessor-version":[{"id":599,"href":"https:\/\/www.taxmate.com.au\/zh\/wp-json\/wp\/v2\/pages\/12\/revisions\/599"}],"wp:attachment":[{"href":"https:\/\/www.taxmate.com.au\/zh\/wp-json\/wp\/v2\/media?parent=12"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}