澳洲税务案例

在澳大利亚税务




看到几个税务例子和大家分享。

搞不懂,不知道怎么SACRIFICE去支付房贷和信用卡。。。有会操作的朋友分享下经验吗?

salary-sacrifice $100,000 (to cover school fees, mortgage and credit card payments) until March 31, 2015


Case studies | High earners

Company director Robert, 48, earns $450,000 a year and Andrea, a 45-year-old HR executive, earns $250,000 a year. Both salary-sacrifice the maximum $25,000 a year into superannuation (including 9.25 per cent compulsory super).

Change The new 2 per cent budget repair levy on assessable income above $180,000 means Robert will have to pay $5400 and Andrea $1400 to $6800. Because Robert earns above $300,000 he is already paying $3750 more super tax after last year’s budget – an extra 15 per cent on top of the standard 15 per cent contributions tax on his $25,000 contribution.

Action plan The couple are employees so can’t divert salary to a family trust or company. But Robert could salary-sacrifice $100,000 (to cover school fees, mortgage and credit card payments) until March 31, 2015 before the FBT rate goes up, and save $3773 (the net difference in tax payable between the FBT that would be paid and the higher personal tax that would otherwise be paid on Robert’s original salary). Both are already salary-sacrificing into super so can’t further reduce their taxable income this way. They plan to lift their super contributions to $30,000 each when the contributions cap increases on July 1.


Case studies | New parents

Company executives Jane and John earn $90,000 and $120,000 respectively. They plan to have their third child next year.

Change A more generous paid parental leave scheme was announced in the budget but with a salary cap of $100,000 rather than $150,000. The proposal is to implement a maximum payment of $50,000 over 26 weeks. Superannuation will also be paid. (The current scheme pays a maximum of $622.10 per week, or $11,198 over 18 weeks.)

Action plan As Jane earns less than $100,000 she is eligible for the higher payments and should receive about $45,000 for the first six months after the birth of the baby. Compared with the current scheme it is a good incentive to stay home, although some planning may need to be done around the reduced income for the time she is not working.



Case studies | Patients
Greg, Carol and daughters Louise, 12, and Shelley, 10, visit their GP 23 times a year. Greg gets monthly prescriptions for blood pressure and cholesterol, Carol for HRT and Louise for ADD.

Shelley uses about two prescriptions a year. Their bill for GP visits and the chemist is $1885.

Change They will now have to pay a $7 co-payment for GP visits (capped at 10 a year for the girls) and prescriptions will cost $5 more each. Their bill for will now be $411 more at $2296.

Action plan Grin and bear it, and try to cut other household expenses to compensate.


评论
这信息是从financial review 上拷贝来的吗?是不是只有付费会员才能看得到的?

评论
一般公司做不了。除非你在非盈利组织工作。因为他们不负fbt. 本人非税务会计。

评论

现在最高的个人边际税是45% + 1.5% (Medicare Levy) + 0.5% (National Disability Scheme) = 47%.

如果这2% Budget Repair Levy 法律通过的,最高的个人边际税是47% + 2% = 49%。

也就是说,FBT rate将是49%。但新的FBT年度已经从01/04/2014开始了。只是47%。

如果法律通过了,49% FBT rate也只能从01/04/2015开始,所以理论上从01/04/2014到31/03/2015是节省2%

评论
g

正解,9个月内还能找点机会

评论
You can actually save 2 years debt levy.
澳洲中文论坛热点
悉尼部份城铁将封闭一年,华人区受影响!只能乘巴士(组图)
据《逐日电讯报》报导,从明年年中开始,因为从Bankstown和Sydenham的城铁将因Metro South West革新名目而
联邦政客们具有多少房产?
据本月早些时分报导,绿党副首领、参议员Mehreen Faruqi已获准在Port Macquarie联系其房产并建造三栋投资联

税务

税务

店里帮别人代售的货款税和gst怎么交?

澳大利亚我们礼品店M42.au有些多余的空间,最近想帮别的厂商代售一些产品,请问代收的这些货款税和gst也会算在我们头上吗?怎么做账比较好? 评论 厂商没有在澳洲注册公司注册GST?什么都没 ...

税务

买房贷款夫妻比例和报税比例请教

澳大利亚请教大拿们,如果夫妻一方工资收入高,假设买投资房贷款申请按80:20跟银行申请的贷款,那是不是每年报税时(负扣税,卖房时计算CGT)就必须按同样比例分摊? 评论 关键是有贷款 ...

税务

请教海外存款

澳大利亚请教: 如果以往年度报税的时候未提供非澳洲存款的信息,以后年度报税的时候想加上这个存款信息的话(因为也会有少量的利息收益),会有什么麻烦吗? 比如因为以前没声明,A ...

税务

投资房deduction的时间卡点问题

澳大利亚我知道关于投资房deduction的帖子很多,但是貌似没有讨论这个时间卡点问题 意思就是,我知道比如maintain和repair和pest control这些,可以算deduction 那么问题来了,如果投资房想收回自住, ...

税务

大家有没有收到这个邮件

澳大利亚DearXX, I am writing to you about your application for the 2021 COVID-19 Micro-business Grant for XX Service NSW regularly completes compliance reviews of NSW Government grant programs. We are now carrying out compliance reviews of the 2021 ...

税务

负扣税到底省了税没有?

澳大利亚不讨论折旧,只讨论负扣税。只是想讨论一下原理,非专业人士。理解可能有错误,请不要以此为依据。请教一下,看我的理解对不对。我的理解是,负扣税并没有省太多的税。假设房 ...

税务

投资房六年的税务问题

澳大利亚投资房有个六年法则,就是只要自己住过了,之后搬出来,在六年之内,还能算自住房。 我的情况是一开始这个房子是自住的,但是住了一年以后,我就搬出来了,这个房子给中介出租 ...

税务

自住房refianance的报税问题

澳大利亚请问自住房已经fully offset,refinance出来的部分用来放在家庭信托里面买投资房 请问自住房的这个refinance部分可以报税吗?可以报negative gearing吗? 如果信托里面的投资房是正现金流,那 ...

税务

退税中的状态

澳大利亚退税中的状态,outcome显示processing和balancing account有什么区别,分别各持续多久 评论 balancing account 通常是 ATO 已经完成你的退税。但ATO还不能把钱马上退给你, ATO再用一周时间问Center ...

税务

ESS Dividend被用来再买股票的缴税问题

澳大利亚向各位致敬先! 本人选择公司配股ESS产生的股息再用来买股票。当然这部分也会和其他的股票一样,在3年后到deferred tax point的月份/年度也会按规定缴税。所以我认为,在得到股息的月 ...

税务

Etsy网店报税疑问

澳大利亚想和国内的合伙人一起开一个Etsy网店,对于税务上有些疑问,希望得到专业会计的解答。 网店是我来注册开的,买家是付款给我的,但这些钱里面(假设扣除了Etsy抽成),我只能得到 ...

税务

ABN:Company vs Sole Trader

澳大利亚已有全职工作,目前有私活但不知道要开成有限责任公司形式还是sole trader。因为只能周末或者晚上做,一年收入估计就1-2万。因为工作内容如果涉及到金额较大的项目,会存在失误风险 ...

税务

请教一个定投基金卖出时的税务问题

澳大利亚5年前买了1万份某基金,每份10块,共10万块 4年前买了1万份某基金,每份15块,共15万块 现在基金每份20块,如果我想卖掉5千份,共计10万块。那这10万块里,税务上本金和CGT应该怎么算 ...

税务

公司名下房产出售税务问题

澳大利亚公司名下一处投资房,期间进行过装修,现在觉得出租一直很多事想卖掉。是不是除了公司所得税还要交增值部分的CGT?这感觉是一个收益交2次税,期间的装修费用是否也可以在计算 ...

税务

求教投资房转自住房税务问题

澳大利亚请教大神,假如今年买的投资房,装修了一下,没租出去,下一个财政年打算变成自住房,那装修的钱和买房的cost还能抵 这个财政年度的税吗?如果抵了,会对以后造成什么影响吗? ...

税务

div 293的问题,非常感激

澳大利亚看ATO网站写: If your income and concessional super contributions total more than $250,000, check if you have to pay Division 293 tax. 问题来了: 1 这个div 293的income是各种抵扣税之后的taxable income吗? 2 额外打的养 ...