assignment 代写：澳大利亚永久居住权的案例研究
根据这一点，如果Kit在成为澳大利亚居民之后获得了智利的永久居住权，那么他就被认为是非居民。因此，在这种情况下，他将只对他的工资、房屋收入和任何其他收入征税，这些收入是在澳大利亚取得的，而他在智利的其他投资组合则不征税。如果他在成为智利永久居民后来到澳大利亚，他将必须在澳大利亚的一个地方居住超过6个月，才有资格被称为澳大利亚居民，并为他在澳大利亚产生的收入纳税。
据观察，澳大利亚税务局(ATO)考虑了多种因素来决定个人的居住状态，例如，返回澳大利亚的目的和意图，商业/就业和家庭关系，资产的位置和维护，以及生活和社会安排(ATO .gov.au, 2016)。看看基特的意图假设他在澳大利亚呆了四年，买了自己的房子，和家人住在一起，他的工作是永久的，他的生活方式表明基特是澳大利亚的永久居民。与家人一起生活被认为与一个人想要永久或长期留在一个国家的意愿相一致，而基特的生活方式也说明了这一点。他一直和家人住在一起，有自己的房子，这证明他需要考虑作为澳大利亚居民的税收目的。现在的结论是，基特的工资、房屋收入、养老金和其他在澳大利亚产生的收入都将被征税。现在的问题仍然是对他在智利的其他投资组合征税。
要成为澳大利亚的居民，Kit必须通过“居住”测试、183天测试、住所和永久居住地测试、退休金和联邦测试。因为他在澳大利亚有自己的房子，他的家人住在澳大利亚，他的工资也是在澳大利亚支付的，所以他有留在澳大利亚的打算。他在印度尼西亚海岸工作，每三个月休息一个月。这个月，他要么和家人住在澳大利亚，要么去智利见他的父母。他的打算可能会改变到智利定居，所以他一年中大部分时间都不在澳大利亚，这证明了他的居住测试是错误的。
他在澳大利亚的居住时间也不超过183天，只有大约120天的假期，他在澳大利亚和智利两地旅行。因此，他也未能通过183天的测试。他似乎想通过购买一套房子和他的家人永久居住在澳大利亚来表达他想留在澳大利亚的意愿。因此，他能否通过户籍考试并不确定，因为他在国外，而且一年中大部分时间只有他的家人独自生活在澳大利亚。如果Kit是联邦退休金计划(CSS)的一部分，那么他就被认为是澳大利亚居民。如果Kit不是CSS方案的一部分，但是他的妻子是该方案的成员，那么Kit将自动被宣布为澳大利亚居民(Ato.gov.au, 2016)。
综上所述，Kit并不能满足除模糊条件下的退休金测试外的所有测试，而“驻留”测试则是模糊条件下的测试，因为他的行为表明了他永久居住在澳大利亚的意图。由于情况不明朗，Kit将只对他在澳大利亚产生的收入征税，而不对他在智利的其他投资组合征税。
assignment 代写 ：澳大利亚永久居住权的案例研究
According to this, if Kit has a permanent residency of Chile which he has acquired after being a resident of Australia, then he is considered as a non-resident. Hence, in that case he will only be taxed on his salary, house income, and any other income that is generated as an act done in Australia and his other investment portfolio in Chile will not be taxed. If he has come to Australia after being a permanent resident of Chile, he will have to dwell for more than six months in a single location in Australia to be eligible to be termed as a Australian resident and being taxed for his income generated in Australia.
It is observed that the Australian Taxation Office (ATO) considers multiple factors for determining the residency status of an individual, such as, the purpose and intention of staying back in Australia, business/employment and family ties, location and maintenance of assets, and living and social arrangements (Ato.gov.au, 2016). Looking at the intention of Kit assuming his four year stay in Australia, purchase of his own house, his living with his family, his employment which is permanent, and his lifestyle indicates that Kit is a permanent resident of the country. Living with a family is considered to be aligned with the intention that one wants to stay permanently or for a lengthy duration in a country, and Kit’s lifestyle speaks the same. He has been living with his family and has his own house, which are proofs that he needs to be considered as an Australian resident for tax purposes. The intention being cleared it is now concluded that Kit will always be taxed for his salary, house income, annuities, and other incomes generated in Australia. The question now remains about the taxation of his other investment portfolio in Chile.
For being termed as a resident of Australia, Kit will have to pass the ‘resides’ test, 183 day test, domicile and permanent place of abode tests, and superannuation and commonwealth test. As he has his own house in Australia, his family lives in Australia and his salary is also paid in Australia, he has an intention of staying in Australia. He is working in an Indonesian coast and gets one month off every third month. During this month, he either lives with his family in Australia or goes to Chile to meet his parents. His intention could change to settle in Chile, so he being absent for most of the year from Australia disproves his resides test.
He is also not living for more than 183 days in Australia and only has about 120 days of holidays which he splits between Australia and Chile. Hence he also fails the 183 day test. He seems to display an intention that he wants to stay in Australia by buying a house and his family living in Australia permanently. Thus, his passing the domicile tests is ambiguous because he is outside and only his family lives alone in Australia for most of the year. If Kit is part of the Commonwealth Superannuation Scheme (CSS) then he is considered as an Australian resident. If Kit is not part of the CSS scheme but his wife is a member of the scheme, then Kit automatically is declared as an Australian resident (Ato.gov.au, 2016).
Looking at all the above tests, Kit does not satisfy all tests except the superannuation test under ambiguous condition, and the ‘resides’ test under ambiguous conditions since his actions displays his intention for residing permanently in Australia. Because the situation is ambiguous Kit will only be taxed for his income generated in Australia and not for his other investment portfolio that is in Chile.
