答案是否定的。因为澳大利税务局（ATO）和澳大利亚移民局（Department of Home Affairs）所使用的Residency并非一个概念。
在澳大利亚的税务系统中，针对澳大利亚税务居民和非税务居民的征税条件是不相同的。如果您被视为澳大利亚税务居民，您将需要按照澳大利亚累进率(Progressive tax rate)对您全球范围内的收入和资本收益进行纳税。此外，个人还需要缴纳国民医疗费（Medicare）或国民医疗附加费（Medicare Levy Surcharge）。而如果您被视为澳大利亚非税务居民，则只需根据澳大利亚境内的所得收入缴税。
More and more people are using UBER or driving UBER, but not all people know that UBER is a ride-sourcing activity, fares are subject to GST, and Money received from ride-sourcing is also subject to incometax.
The ATO’s Uber tax implications are straight-forward at a basic level:
1. You must declare income from your Uber driving on your taxreturns and lodge by the Due Date. 2. You must register for GST then start to lodge quarterly BASstatement and pay GST obligations, even if you earn less than the $75,000 GST income threshold.
What you need to do?
– Keep a record of all Uber driving expenses to claim eligible deductions, such as car repairs and maintenance, insurance, registration, etc. Also, additional expenses which are directly related to becoming and operating as an Uber driver may eligible for claiming deductions as well. – Keep statements showing income from ride-sourcing – track your trips using a logbook (only claim the business portion)
*Contact us to arrange a Free Consultation on how to Maximize your Tax Return right away!