1 d W/ d4 N4 |- P理财计划中,夫妻俩人最好能分开户口, 由低收入者投资,高收入者缴税, 付生活费。 如此, 就不会有问题。5 I+ K/ h2 L4 S3 w
2 F8 I/ Q+ R% z C- K如果不能证实投资钱财来源, 税务局可以利用税务法 (ITA 74.1, 74.2) 条款来向高收入者征税。 1 T f; J( W" [8 _/ `- J8 W& d# w ( t9 q7 E0 K2 @这条款我们一般称为 attribution rules 2 u/ C7 w3 w, w; V1 m3 C& j3 r6 B" w& e0 U
If a loan or transfer is to a spouse, any income or capital gains earned by the spouse is taxed in the lender/transferor's tax return+ c& k: e1 A6 X: }. H( g3 e: o
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[ 本帖最后由 精打细算 于 2007-10-24 23:19 编辑 ]