（https://taxsummaries.pwc.com/australia/individual/deductions）
To the extent that expenses are not reimbursed, residents and non-residents can deduct properly substantiated expenses incurred in earning employment and other income, for example, business-connected travel expenses, automobile expenses, subscriptions to professional or trade organisations, certain home office expenses, and protective clothing.
Non-Resident Tax Rates 2018 - 2018 - 2019 and 2019 - 2020
Taxable income Tax on this income
$0 - $90,000 32.5c for each $1
$90,001 - $180,000 $29,250 plus 37c for each $1 over $90,000
Resident tax rates 2020–21
Taxable income Tax on this income
0 – $18,200 Nil
$18,201 – $45,000 19 cents for each $1 over $18,200
$45,001 – $120,000 $5,092 plus 32.5 cents for each $1 over $45,000
关于 capital gains tax, 则是完全没有区别。 Non residents pay capital gains tax of 25% of the profit / capital gain realized on the sale。持有一年以上就是12.5%. A CGT discount of 50 per cent is available to individuals regardless of tax residency status.
