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morningsunshine 发表于 25-10-2013 13:09
有点复杂,不是很懂啊,tax free threshold 是什么呀?low income offset是18000吗?
Tax-free threshold 就是起征点, 低于那个数的收入部分, 税率为零。
2012-13年起: Part-year residents can claim a tax-free threshold of at least $13,464. The remaining $4,736 is then pro-rated, depending on how many months out of the financial year they were a resident for tax purposes.
举例:Arrived at Dec 2012, had been tax resident for 7 months, then: 13,464+4736/12*7=16226
低收入退税是一项税务补贴,不必额外填表,完成E-tax后,它会根据收入自动计算。
收入$37000以下拿最高额$445
收入每超过$37000一元,减少$0.15,直到收入达$66666,为零。 |
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