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原帖由 billywilly 于 19-8-2007 19:31 发表
请问,我自已存入SUPER一些澳币,在退税的时候如何填报?在SUPER里看,说是AFTER-TAX SUPER,没有扣15%的税??? 我只是以少交税,才存SUPER的?不知如何申报?谢谢回答!
理论上你这种行为属于super self contribution,你从税后的收入拿钱出来放进super fund,不会再charge tax,otherwise, u will be charge tax twice, 平时公司帮你存钱到super fund是要扣15%的税。另外建议高收入人群找顾主协商，让他们给你走Salary sacrifice帮你交额外的super,这样做对自己的税务很大好处：can increase your superannuation benefits and reduce your assessable income by an amount similar to the sacrificed amount，
Example 1: ‘Effective’ salary sacrifice arrangement for superannuation
Susan is about to start a new full-time job and was offered a remuneration package of $50,000 a year including superannuation ($45,000 base earnings and $5,000 superannuation).
Instead of accepting the original terms of the offer, Susan negotiated an effective salary sacrifice arrangement for superannuation with her employer, requesting that:
$10,000 of her gross salary be contributed to her complying superannuation fund, and
$40,000 be paid to her as salary and wages.
Under this ‘effective’ salary sacrifice arrangement:
Susan’s employer could claim a $10,000 tax deduction for the superannuation contribution (rather than a $5,000 tax deduction under the original remuneration offer). The amount of the deduction is subject to employee age-based limits
the salary sacrifice portion (the $10,000 superannuation contribution) would not be treated as part of Susan’s assessable income, so she would not have to pay income tax on this amount
Susan’s income for taxation purposes would be reduced to $40,000 (rather than the $45,000 offered before she negotiated a salary sacrifice arrangement), and
the superannuation contributions would be considered to be employer contributions and, therefore, taxed in the superannuation fund. |
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发表于 19-8-2007 08:08:07
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楼主
发表于 19-8-2007 09:19:10
