tax return
请问如果家里只是老公上班，妻子不上班，是不是妻子要填non lodgement表，老公填mytax表，谢谢！ Remember your tax return is due 31 Oct. Visit ato.gov.au/lodgeonline for more info. Please disregard if tax return already lodged. Australian Taxation Office 是的，妻子打电话到税局就行，快捷省事，不过快要到月底了，再等就来不及了 老婆不上班不用报税的吧？ Do you need to lodge a tax return? 2014If any of the following applies to you then you must lodge a tax return.
Reason 1
During 2013-14, you were an Australian resident and you:
paid tax under the pay as you go (PAYG) withholding or instalment system, or
had tax withheld from payments made to you.
Reason 2
You were eligible for the seniors and pensioners tax offset, and your rebate income (not including your spouse's) was more than:
$32,279 if you were single, widowed or separated at any time during the year
$31,279 if you had a spouse but one of you lived in a nursing home or you had to live apart due to illness (see the definition of Had to live apart due to illness in T2 Seniors and pensioners (includes self-funded retirees)), or
$28,974 if you lived with your spouse for the full year.
To work out your rebate income, see Rebate income or use the Rebate income calculator for seniors and pensioners tax offset.
Reason 3
You were not eligible for the seniors and pensioners tax offset but you received a payment listed at question 5 and other taxable payments which when added together made your taxable income more than $20,542.
Reason 4
You were not eligible for the seniors and pensioners tax offset and you did not receive a payment listed at question 5 or question 6, but your taxable income was more than:
$18,200 if you were an Australian resident for tax purposes for the full year
$416 if you were under 18 years old at 30 June 2014 and your income was not salary or wages
$1 if you were a foreign resident and you had income taxable in Australia which did not have non-resident withholding tax withheld from it, or
your part-year tax-free threshold amount if you became or stopped being an Australian resident for tax purposes; see question A2 or phone 13 28 61.
Other reasons
You must lodge a tax return if any of the following applied to you:
You had a reportable fringe benefits amount on your: PAYG payment summary - individual non-business, or
PAYG payment summary - foreign employment.
You had reportable employer superannuation contributions on your:
PAYG payment summary - individual non-business
PAYG payment summary - foreign employment, or
PAYG payment summary - business and personal services income.
You were entitled to the private health insurance rebate but you did not claim your full entitlement as a premium reduction, and your spouse (if you had one) is not claiming the rebate for you in their income tax return.
You carried on a business.
You made a loss or you can claim a loss you made in a previous year.
You were 60 years old or older and you received an Australian superannuation lump sum that included an untaxed element.
You were under 60 years old and you received an Australian superannuation lump sum that included a taxed element or an untaxed element.
You were entitled to a distribution from a trust or you had an interest in a partnership and the trust or partnership carried on a business of primary production.
You were an Australian resident for tax purposes and you had exempt foreign employment income and $1 or more of other income. (For more information about exempt foreign employment income, see question 20 Foreign source income and foreign assets or property.)
You are a special professional covered by the income averaging provisions. These provisions apply to authors of literary, dramatic, musical or artistic works, inventors, performing artists, production associates and active sportspeople.
You received income from dividends or distributions exceeding $18,200 (or $416 if you were under 18 years old on 30 June 2014) and you had: franking credits attached, or
amounts withheld because you did not quote your tax file number or Australian business number to the investment body.
You made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution for these contributions.
You were a liable parent or a recipient parent under a child support assessment unless you received one or more Australian Government allowance, pension or payment listed above in question 5 and question 6 (whether taxable or exempt) for the whole of the period 1 July 2013 to 30 June 2014, and the total of all the following payments was less than $23,523: taxable income
exempt Australian Government allowances, pensions and payments
target foreign income (see IT4 Target foreign income)
reportable fringe benefits
net financial investment loss (see IT5 Net financial investment loss)
net rental property loss (see IT6 Net rental property loss), and
reportable superannuation contributions.
sevendragon 发表于 24-10-2014 00:46
老婆不上班不用报税的吧？
也要保税吧。 以前是要报无收入的，类似于备案。现在不清楚，没空仔细看细则。 要填一个表声明你不用报税的
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