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A resident for tax purposes is subject to income tax on income from all sources, [26] whereas non-residents for tax purposes are only subject to income tax in Australia on their income from Australian sources. There are four tests to determine whether an individual is a resident for income tax purposes:
Payroll tax is a general purpose tax assessed on the wages paid by an employer in Western Australia. The tax is self-assessed in that the employer calculates the liability and then pays the appropriate amount to the Office of State Revenue, by way of a monthly, quarterly or annual return. From 1 July 2014: [32] The rate of payroll tax is 5.5%.
In other cases, the resident may pay a withholding tax to the country where the income arose, and the taxpayer receives a compensating foreign tax credit in the country of residence to reflect the fact that tax has already been paid. In the former case, the taxpayer would declare himself (in the foreign country) a non-resident.
The United States includes citizens and green card holders, wherever living, as subject to taxation, and therefore as residents for tax treaty purposes. [14] Because residence is defined so broadly, most treaties recognize that a person could meet the definition of residence in more than one jurisdiction (i.e., "dual residence") and provide a ...
After this period, they are no longer considered residents of Sweden for tax purposes. [108] Turkey taxes its citizens who are residing abroad to work for the Turkish government or Turkish companies as residents of Turkey, but exempts their income that is already taxed by the country of origin. [112]
A very small number of countries tax their non-resident citizens on foreign income; examples include the United States, Eritrea, and the Philippines [124] [125] Residency: a country may tax the income of anyone who lives there, regardless of citizenship or whether the income was earned in that country or abroad (most common system);
Cranbrook, Bellevue Hill, former residence of the Governor of New South Wales, 1901–1917; Old Government House, Queensland, former residence of the Governor of Queensland, 1862–1910; Old Government House, South Australia, former residence of the Governor of South Australia, 1860–1880
The "physical presence in Australia test" is one of the three tests under Australian law through which a charitable institution may be entitled to the income tax-exempt charity endorsement; the others are the "deductible gift recipient test" and the "prescribed by law" test. The two elements of the test are whether the institution has a ...