專業澳洲移民 Ferlin Australia

25/02/2021

【澳洲臨時居民188 Visa 持有人(Temporary Resident) 豁免全球徵稅能有充裕時間規劃資產】

要了解領取澳洲簽證後的稅務狀況及責任， 首先需要釐定本身是否屬於澳洲稅務居民。要留意稅務局(Australian Taxation Office - ATO)看"居民"的定義是跟內政部(DHA) 在移民上的定義是不同的， 即時說很多時就算本身不是澳洲公民(Citizen)或永久居民(PR)， 您也可能是澳洲的稅務居民，並需要就您的收入繳稅。 相反地有時候您可能有澳洲的居留簽證， 但反而又不屬於稅務居民。

澳洲稅務局ATO使用不同規則來確定某人是否澳洲的稅務居民，首先要進行的測試是
1️⃣Resides Test,

如Resides Test 不能確定稅務身份則需要進行以下其他測試
2️⃣The Domicile Test,
3️⃣183 Day Test,
4️⃣The Commonwealth Superannuation Fund Test

稅務局就稅務角度把每個個人歸納於以下三個類別：
1️⃣澳洲稅務居民(Australian resident for tax purposes) - 只要符合以上任何一項的居住測試規則(Residency Tests)
2️⃣外國居民 (Foreign residents) - 以上四項居住測試規則皆不符合
3️⃣臨時居民(Temporary residents) - 定義為:
- 您持有根據1958年《移民法》授予的臨時簽證(Temporary Visa) [*491及所有188簽證持有人也屬於這類*]
- - 您或您的配偶都不是1991年《社會保障法》所指的澳洲居民（即非澳洲公民或永久居民）。

臨時居民(Temporary Resident) 除了海外就業(income earned from overseas employment)或在海外提供服務獲得的收入(services performed overseas)需要繳個人所得稅， 其他的國外收入都不需要繳稅。 如果該筆收入在國外已繳付了稅款， 在您報稅的時候可以向澳洲稅務局申請稅務抵銷。

至於資產增值稅(capital gains tax)方面， 除非是應納稅的澳洲房產(Taxable Australian Property)， 否則臨時居民是無需就其它國內外的個人資產繳納資產增值稅。 而支付給外國居民（例如，外國放款人）的貸款利息也無需繳納預扣稅(withholding tax)。

澳洲的稅務條例複雜多變， 具爭議性或定義比較模糊的稅法更要參考法庭案例來解讀釐定，建議跟澳洲在生活上或工作上有聯繫的讀者尋求專業建議 。

#澳洲及英國移民前資產及信託規劃
#澳洲會計師 #英國會計師 #澳洲律師
#澳洲稅務居民 #英國稅務居民

10/02/2021

祝各位牛年身體健康，生活安康
大展鴻圖，金牛獻瑞!

#澳洲會計師 #英國會計師 #澳洲律師
#移民前資產及信託規劃 #澳洲投資移民
#澳洲稅務居民 #英國稅務居民

31/01/2021

[專業翻譯及文件認證服務]

DIY 申請澳洲及英國移民?
開離岸銀行戶口?

我們可以提供相關協助 ， 請PM我們查詢及報價 。

#英國特許語言師 #澳洲會計師 #英國會計師 #澳洲律師
#移民前資產及信託規劃 #澳洲稅務居民 #英國稅務居民

25/12/2020

祝願各位聖誕及新年快樂
新的一年移民路上事事順利!

#澳洲英國移民前資產及信託規劃

#澳洲移民律師 #澳洲及英國會計師
#全球優才 #投資移民 #商業移民

10/12/2020

https://m.facebook.com/story.php?story_fbid=3601301073282057&id=615264941885700

BREAKING NEWS: BSMQ has received final nomination allocation for FY20-21 from the Department of Home Affairs.

Business Program

The BSMQ business program is now OPEN from 10 December 2020, however we will first be assessing EOI’s submitted from the interim period 29 September - 05 October 2020, then from 6 October – 9 December 2020, resulting in extended processing times for those submitting EOIs from today.

Please note: not all EOI’s submitted will receive an invitation (for further information, see BSMQ homepage)

Skilled Program

The BSMQ skilled program remains SUSPENDED while we process the backlog of applications from 29 September – 05 October 2020 interim quota opening.

Please note: only selected occupations related to the COVID response and recovery will be processed as a priority. If you do not receive an invitation before the 25 December 2020, you will be required to submit a brand new EOI when we reopen our program at the end of January 2021.

READ MORE: https://migration.qld.gov.au/

09/12/2020

[澳洲及英國5+1 - 移民前資產及信托規劃服務]
[Australia and UK pre-migration assets and trust planning service]

重中之重的建議 - 必須選擇合適的司法管轄區來規管您的信託或資產架構
有些司法管轄區由於法律或政治上存在不確定性以及權力的濫用，可能導致資產被任意徵收, 凍結或沒收, 因此不建議使用。

First and foremost – You must choose the right jurisdiction, hence the governing law of your structure or trust. Some jurisdictions are not recommended due to legal and/or political uncertainties and excessive abuse of powers that may lead to arbitrary expropriation, detentions or seizure of assets.
_____________________________________________
習慣了香港採用地域來源原則徵稅的港人要注意, 像澳洲及英國的徵稅原則是全球性的, 一旦成為了稅務居民後, 香港及海外資產的收入、資本增值等也很可能要課稅給當地政府。就澳洲來说, 稅務居民、外國居民和臨時居民皆有不同的稅務責任。而英國就會以residence及/或domicile來劃分。移民澳洲或BNO 5+1 移居英國前的一個安排完善的信托或架構不僅能為準移民人士提供資產保護及為子女安排適時分配等, 也可能幫助提高稅務效率。

我們接下來會在這課題上提供一系列的資訊以及安排網上講座, 敬請留意!
- 什麼情況下會成為澳洲或英國稅務居民?
- 居藉(Domicile)是甚麼?
- 遺產稅? 資本增值稅?
- 現有資產怎樣處理及安排?
- 離岸信托安排可以帶來甚麼好處?

Disclaimer: We offer bona fide tax advice to clients based on an analysis of tax law as it applies to their situation and we abide to the PCRT (Professional Conduct in Relation to Taxation) in the UK and similar professional guidelines in Australia.

#移民前資產及信託規劃 #澳洲稅務居民 #英國稅務居民

#澳洲律師 #澳洲及英國會計師

22/11/2020

[ GTI全球優才簽證 - 召喚IT人才! ]

澳洲早前公佈的多項最新簽證的政策當中，包括優先處理HongKongers申請 Global Talent Independent Program (GTI) 的簽證及配額增加三倍到全球15,000個。目標是希望吸引更多擁有高技能的專業人士移民到澳洲。

根據2019-2020 內政部簽證報告，GTI簽證配額共有5000個，當中4,109個申請獲得成功批核 (本地申請 3,344個，海外申請 765個)
報告指出7類優先發展行業所佔百分比如下:
✅Quantum Information, Advanced Digital, Data Science and ICT (28%)
✅MedTech (26%)
✅Energy and Mining Technology (20%)
✅AgTech (9%)
✅Space and Advanced Manufacturing (8%)
✅FinTech (6%)
✅Cybersecurity (3%)

澳洲政府最近比先前更加大力度推廣及增撥更多資源來支援這個GTI簽證，預計隨著來自世界各地的申請者極速增加，審批標準也會越趨嚴格。

GTI 申請所需文件涉及 high-level professional judgements, 建議合資格的申請人尋求專業人士的建議。

Free Initial assessment and professional migration advice:
https://www.ferlinconsulting.com/assessment-form-aus

This article is not intended to be or taken as migration legal advice. Ferlin Migration Australia and Ferlin Consulting Services disclaim any liability for any action or omission on the information provided or not provided in this article. You should always consult a migration lawyer or a registered migration agent to form an informed opinion on your migration matters.

#全球優才
#投資移民 #商業移民 #移民律師 #澳洲會計師
#移民前資產及信託規劃

18/11/2020

[ GTI全球優才簽證 - 召喚IT人才! ]

澳洲早前公佈的多項最新簽證的政策當中，包括優先處理申請 Global Talent Independent Program (GTI) 的簽證及配額增加三倍到全球15,000個。目標是希望吸引更多擁有高技能的專業人士移民到澳洲。

GTI 簽證的好處是沒有年齡限制、無英語成績要求、及獲批後能直接成為永久居民，可往澳洲任何一個州或嶺地居住。 只要申請人是近期就讀碩士/博士的精英畢業生或是在7個指定專業範疇擁有豐富經驗並且獲得一定程度的認可或成績 ， 及獲得在澳洲有一定聲譽的人或機構提名便能夠申請。

7個指定專業範疇:
😉Agriculture Technology
😉Financial Technology
😉Medical Technology
😉Cyber Security
😉Quantum Information, Advanced Digital, Data Science and ICT
😉Space and Advanced Manufacturing
😉Energy and Mining Technology

澳洲政府除了會優先處理香港的個案外，還會專門安排一名 Global Talent Officer集中協助處理， 所以現在一般都能在幾星期之內便能獲批。

如果你是擁有豐富經驗的IT人，請盡快把握機會與我們聯繫或把你的CV電郵到 [email protected]

Free Initial assessment and professional migration advice:
https://www.ferlinconsulting.com/assessment-form-aus

This article is not intended to be or taken as migration legal advice. Ferlin Migration Australia and Ferlin Consulting Services disclaim any liability for any action or omission on the information provided or not provided in this article. You should always consult a migration lawyer or a registered migration agent to form an informed opinion on your migration matters.

#投資移民 #商業移民 #州提名 #移民澳洲 #189技術移民 #190技術移民 #491技術移民 #移民律師 #澳洲會計師 #482工作簽證 #移民前資產及信託規劃

18/11/2020

移民的決定的確有很多取捨, 很無奈。
祝福這個家庭去到新的地方一切順利生活愉快。

#很多人住咗香港咁耐有誰捨得走呢

Chloe和丈夫帶著兩個小孩，第一次飛英國，就是移民當地，她形容有離家出走的感覺。舉家移民前除了匆忙執拾行李、與好友道別，Chloe把握時間與家人食飯相聚；平常一餐家常便飯變得不平常，當中夾雜著離別、不捨的滋味。

07/11/2020

【澳洲 - 北領地 MINT項目】

獨立專業移民建議 Independent professional migration advice on your best possible pathways

這項目能夠為希望移民澳洲的港人提供多一個途徑(Pathway) 選擇。
只要申請人願意參與北領地MINT 項目，投資51.5萬澳元*州政府相關項目(80% 州債券)，申請該州份190/491技術簽證提名(State Nomination)的要求便可獲較寬的待遇，包括:
😊 內政部得分只需65分(已包括State Nomination的5分)， 無需跟其他申請人鬥高分;
😊 原有 State Specific 的額外要求例如IELTS要有7分可獲得豁免， 變相IELTS 只要有 6分便可以達到要求，亦無需先要有Job Offer;
😊 State Nomination 申請加快審批， 有望最快 12個月可獲得內政部通過移民申請，特別適合45歲前希望趕上技術移民尾班車的申請人
申請人獲得190技術簽證批核後，其配偶(包括De Facto Partner)及子女便直接成為澳洲永久居民， 接受優質教育。
此項目名額有限，先到先得。 請聯絡我們了解詳情。
*不包括移民代理和其他費用

[Australia-Northern Territory MINT Program]

This programme can provide Hong Kong people who wish to migrate to Australia with one more pathway option.
So long as the applicant participates in the MINT program by investing around 515,000 Australian dollars*, the requirements for 190/491 skilled visa nomination (State Nomination) can receive concessional support, including:
😉 Scores only 65 DHA points (including 5 points for State Nomination), no need to compete with other applicants for high scores;
😉 The original State-Specific additional requirements such as 7 points for IELTS can be exempted, hence some applicant with only IELTS 6 points can meet the requirements, and there is no need to have a Job Offer as a pre-condition;
😉 Priority processing on State Nomination application, it is expected that applicant can have their PR visa granted as soon as 12 months, it is particularly suitable for applicants who want to catch the last opportunity of skilled migration before turn age 45.
😛After the applicant is approved for the 190 skilled visa, his/her spouse (including De Facto Partner) and children will directly become permanent residents of Australia and receive a quality education.
The quota for this program is limited, on a first come first serve basis. Please contact us for details.
* exclude migration agent and other fees

免費 首次初步諮詢及評估，請填寫評估表，我們會在三個工作天內答覆。
Free Initial assessment and professional migration advice:
⏩https://www.ferlinconsulting.com/assessment-form-aus
This article is not intended to be or taken as migration legal advice. Ferlin Migration Australia and Ferlin Consulting Services disclaim any liability for any action or omission on the information provided or not provided in this article. You should always consult a migration lawyer or a registered migration agent to form an informed opinion on your migration matters.

07/11/2020

[ 想移民到澳洲的Pharmacist 💊 留意! ]

香港的藥劑師是比較難通過技術移民(190/491)到澳洲的。其主要原因是這個行業的申請前設條件是要先在澳洲有supervised執業經驗才可在 Pharmacy Board of Australia 註冊 。
我們現在有合資格 Community Pharmacy 僱主可安排藥劑師工作(482簽證)及Supervised Practice 協助申請人(全家)移民澳洲及成為澳洲 practising pharmacists.
成功的申請人可在New South Wales 的 Regional Area 工作 ， 符合特定條件之後可以通過189/190/491/187等簽證申請成為永久居民及獲得入籍澳洲的機會 。
要求:
- Pharmacy 學位或以上 (香港 ，澳洲或其他國家)
- 兩年或以上相關工作經驗
我們誠邀合資格的申請人PM我們了解更多及進行初步評估。
[配額有限!]

Experienced pharmacists wanting to migrate to Australia via 190/491 skilled immigration pathway often were retreated by the licencing requirement by the Pharmacy Board of Australia, which requires local supervised practice experience. We now have Community Pharmacy employers who can offer a pharmacist job (482 visa) and supervised Practice to eligible persons. The successful applicant (and his/her family members) will have the chance to work in the regional areas of NSW and became Australian practising pharmacists.
Upon fulfilment of several conditions, the applicant can apply for a permanent resident visa (189/190/491/187 etc.) which can lead to ultimate citizenship.
Requirements:
-Pharmacy degree or above in Hong Kong, Australia or other countries
-Two years or more relevant working experience
We cordially invited eligible applicants to contact us via PM for further information and assessments.
[Quotas Limited!]

Free Initial assessment and professional migration advice:
⏩https://www.ferlinconsulting.com/assessment-form-aus
This article is not intended to be or taken as migration legal advice. Ferlin Migration Australia and Ferlin Consulting Services disclaim any liability for any action or omission on the information provided or not provided in this article. You should always consult a migration lawyer or a registered migration agent to form an informed opinion on your migration matters.
#投資移民 #商業移民 #州提名 #移民澳洲 #189技術移民 #190技術移民 #491技術移民 #移民律師 #澳洲會計師 #482工作簽證 #移民前資產及信託規劃