拿到PR或者入籍后回中国居住需要向澳洲政府交税么？

富兰克林说过人生只有两件事情无可避免，死亡和税收。移民澳洲之后如果回国发展，那么需要给澳洲证明交税么？

根据 Income Tax Assessment Act 1997 Cth (ITAA 1997) section 6-5（2）规定 Australian Resident is assessed income from all sources:

If you are an Australian resident, your assessable income includes the ordinary income you derived directly or directly from all sources, whether in or out of Australia, during the income come.

如果是澳洲居民的话，那么你再澳洲和海外的任何直接或间接的收入都需要交税。

ITAA 1997 section 6-5 (3) 和 （5） 的规定。 If you are a foreign resident, your assessable income includes

• a) the ordinary income you derived directly or indirectly from all Australian sources during the income year and
• b) other ordinary income that a provision includes in your assessable income for the income year on some basis other than having an Australian source

意思是除非特别规定，所有直接或者间接来源于澳洲的收入。

Subsection 995-I(1) 定义了Australian resident means a person who is resident of Australia for the purpose of the ITAA 1936

ITAA 1936 定义了 resident or resident of Australia in 6(1)

• • a) a person other than a company who resides in Australia and include a person （Harding case 明确了reside 必须是字母意思 the primary or first test of residence is largely directed at the identification of where physically a person ordinarily lives regardless of citizenship or domicile )
    • whose domicile is in Australia, unless the Commissioner is satisfied that the person’s permanent place of abode is outside Australia; 申请人在澳洲有住宅除非ATO认为申请的永久居住地址是在澳洲境外
    • who has actually been in Australia, continuously or intermittently, during more than one half of the year of income, unless the Commissioner is satisfied that the person’s usual place of abode is outside Australia and that the person does not intend to take up residence in Australia, 申请有一半的收入是来源于澳洲，除非ATO认为其居住在海外，并且不会来澳洲居住。
    • Who is
      • a member of the superannuation scheme established by deed under the Superannuation Act 1990，申请人在澳洲有养老金 or
      • an eligible employee for the purposes of the Superannuation Act 1976 申请人可以获得澳洲雇主的养老金
      • the spouse or a child under 16, of a person covered by subsubparagraph 申请的配偶或者不超过16岁的子女可以获得澳洲的养老金
      • a company which is incorporated in Australia, or which not being incorporated in Australia, carries on business in Australia and has either its central management and control in Australia or its voting power controlled by shareholders who are residents of Australia. 澳洲人控制的公司

Keil v Keil 1947 阐明了 a person does not necessarily cease to be resident there because he or she is physically absent. The test is whether the person has retained a continuity of association with the place.  测试的关键是这个人是否和这个地方有连续性的关系

Judd v Judd 1957 阐明了 together with an intention to return to that place and an attitude that the place remains home.  这个人是否回到这个地方的意图很关键

例如，商业移民如果有澳洲开设的养老金账户或者在澳洲购买了自住房产，那么他就属于澳洲税务居民，那么他的所有收入都需要给ATO申报。

再比如，如果商业移民的配偶在澳洲有养老金或者购买了自住房产，那么商业移民也会被连带认为是澳洲税务居民，那么他的所有收入都需要向ATO申报。

综上所述，只要满足了以下几条中的一条，就有可能被ATO找上门征税。

1.  residence according to ordinary concept test 符合居住在澳洲的一般定义
2. domicile and permanent place of abode test 自住房测试
3.  183 day test 是否在澳洲住满了183天
4. Commonwealth superannuation fund test 是否有澳洲的养老金