澳洲小專家 543

怎麼說呢?
問題就出在「稅務居民」的定義

「是不是澳洲人不重要，只要你有意願落地生根，你就是稅務居民」
討論"是否為稅務居民"時，必須某種程度跳脫如前述國籍、簽證類別、工作天數、設籍日期...等等

綜合各種生活的意向來判斷，才能得到最正確的解答
講了一大堆、繞了一大圈，大家最迫於關心的不外乎就是"拿WHV到底是不是稅務居民？"

案例一 (取自ATO官網原文)

Kate - a visitor, working and living in one place

Kate is from Ireland and entered Australia on a working holiday visa in July 2004. She intended to, and did in fact, stay in Sydney for most of the twelve months she was in Australia. Kate is close to her brother who has migrated to Australia and lives in Sydney.

Kate had one ten day holiday travelling up the east coast just after arriving in Sydney, and another two week holiday at Byron Bay in January 2005. She spent the last three weeks of her stay in Australia travelling around Western Australia.

Kate lived in share accommodation at one location for four weeks in Sydney and share accommodation at another location in Sydney for ten months. Kate's name was put on the lease and she made a part contribution to the bond. She also purchased her bed, other bedroom furniture and a fridge.

Kate worked in coffee shops and restaurants throughout the whole period she was in Sydney. Kate joined a library, the Irish club and a water polo club while staying in Sydney.

Outcome: why is Kate an Australian resident?

Kate's intention was to reside and live in one location. Kate's behaviour and abode for 11 out of the 12 months exhibited the attributes of a place of residence as contrasted with overnight, weekly, monthly or transitory accommodation of a traveller. By living and working in close proximity to her brother and establishing links in the community by joining the local library and membership of two local clubs, Kate demonstrated her family and social ties.

Kate's behaviour during the time spent in Australia reflects a degree of continuity, routine or habit that is consistent with residing here.

來自愛爾蘭的凱特，於2004年七月持打工度假簽證入境澳洲。在澳洲居留的12個月當中，大部分的時間她試圖停留在雪梨，事實上她也的確做到了。凱特並與她那已經移民澳洲且居住在雪梨的哥哥相當親近。

2004年初剛到雪梨時，凱特到東部海岸度假了十天，後來也在2005年一月時到Byron Bay度假了二個禮拜。她也花了待在澳洲的最後三個禮拜到西澳玩了一圈。

凱特一開始住在雪梨的一個分租住宿房住了四週，後來的另外十個月，則住在雪梨另一處的分租住宿房。凱特的名字在租屋合約上，並且負擔了一部份的押金。她還買了床、冰箱和一些臥室家具。

凱特住在雪梨的期間，都在一間咖啡店和餐廳工作。她還加入了雪梨當地的圖書館會員、愛爾蘭社團以及水球俱樂部

ATO判定結果：Kate是澳洲稅務居民！ → 為什麼？

凱特試圖定居在同一個地方。比起那些在一個地只短暫停留一個月、一週、一晚，甚至只有曇花一現的一般背包客來說，凱特在11個月的實際行為和居住態度，已足以顯示她在此地定居的認定和歸屬

凱特在澳洲期間的表現，在一定程度上已反映出與定居意願相符合的持續行為、生活或例常習慣。

在這個案例裡，ATO的判定精神並非凱特拿什麼簽證，或凱特是否為澳洲籍

而是凱特的實際行動當中，證明了她有在同一地點定居的強烈意向

不論是在雪梨一住十幾個月、在當地工作，或是購買家具家電、甚至是加入當地社團和機構

都是她有意願在雪梨定居的最佳例證，以此，凱特在ATO的定義裡便是不折不扣的"稅務居民"

案例二(ATO官網原文)

Janine - Combining work and travel

Janine is a British national who has longed to spend twelve months 'down under'. After saving for years, she takes twelve months leave from her work and departs for Australia on her twenty-fourth birthday. Although she travels with considerable savings, her intention is to spend at least part of her time working. She has obtained a working holiday visa enabling her to work for no more than six months with one employer.

Through a contact in Australia, she is assured of work in Perth for the first three months. After that period, she decides to travel to the east coast via Adelaide. She spends a month in Adelaide where she works for two weeks and continues her journey to Melbourne.

Once there, she meets some friends from back home. After working for a further three months, she decides to spend the balance of her time in Melbourne and uses her savings for living expenses. To keep costs down, she leases a house with two other friends. At the end of her twelve months in Australia, she returns to the United Kingdom and resumes living in her house there, which she had been renting out while in Australia.

Outcome: why is Janine a foreign resident?

Although Janine obtains work, by travelling from place to place she has not established a pattern of habitual behaviour, even though she is physically present in Australia for twelve months and she co-leases a house. Janine's main purpose for being here is to have a holiday and she is merely supplementing her savings by working. Janine also fails to meet the 183 day test because she had a usual place of abode outside Australia and did not intend taking up residence in Australia.

珍妮 - 打工度假者，結合工作與度假

珍妮是英國公民，她極度嚮往在南半球紐澳渡過一年的生活。經過幾年的努力存錢之後，珍妮終於在她24歲那年，向她任職的公司請了一年的假前往澳洲。雖然她帶了可觀的積蓄進行這趟旅行，但她仍打算花一部份的時間來工作。所以她申請了打工度假簽證，讓她可以在同一雇主底下合法工作不超過六個月。

透過一份澳洲的工作合約，珍妮抵達澳洲的前三個月在伯斯有了第一份工作。之後她打算經由阿德雷得逐步旅行前往東岸，並且在阿德雷得停留的期間工作了二個禮拜，然後繼續她的旅程前往墨爾本。

抵達墨爾本後，她認識了一些同鄉朋友。在工作了三個月之後，她決定用她的積蓄在墨爾本渡過簽證結束前的最後一段時間。為了節省開銷，她和二名友人一起租房子。她原本在英國的房子在這段期間也是出租給人。12個月結束時，她返回英國，並重新住回她原有的地方。

ATO判定結果：Janine不是澳洲稅務居民！ → 為什麼？

雖然珍妮取得工作，但從她不斷地在各地旅行的軌跡當中，她並未試圖建立習慣化的行為，即使她人在澳洲待了一年，而且和友人一起租了房子。珍妮在澳洲真正的目的是旅行，工作只是補強她在生活開銷上所需要積蓄。珍妮也並不符合183日原則，因為她在海外擁有主要的住所，並且沒有在澳洲定居的打算。

從ATO所舉的這二個例子中，我們可以很簡單地歸納出：

1.是不是稅務居民與是不是拿Working Holiday Visa無關

2.稅務居民的判定標準並非單一，而是多重面向評估下的結果

3.雖然是多面向評估，但仍須符合基本原則(例如:183日原則*註1、申請移民、婚姻、扶養...等等)

如果你做的是黑工(國外都稱cash job)，那就是沒有報稅的
還有人會再多分一個灰工，就是介於白工跟黑工之間
其實有時候黑工也不是那麼的差，薪水甚至比白工還好
但不管是什麼工，你該有的權益你必須自己去爭取

如果說有報稅，就請跟雇主拿薪資單，而正常的薪資單上面通常要有:
1.公司名稱、地址
2.公司ABN(Australia Business Number)
3.該份薪水是在你何時工作得到的(開始與結束的日期)
4.細項如你的退休金該領多少、稅該扣多少等都應該要列在上面!

如果雇主的ABN是找不到的，而雇主又說會幫你報稅
但跟你說沒有退休金、也可能沒有薪資單等等
那可能只是雇主為了向政府辦理節稅掰給你聽的理由
雇主騙員工說工作為白工且有報稅，常見的破綻有:
1.沒有退休金
2.沒有薪資單
3.沒有員工保險
4.現金工作

(注意，以上是指雇主騙你說是報稅的白工的破綻~當然沒報稅就絕對不是白工!)

當然，給現金不是不合法，只是我把它列為常見的雇主騙員工的辨別方式之一
只要遇到以上四項，請小心你的白工可能真的不是純白工!