[ 本帖最后由 Onedollars 于 25-3-2008 07:57 编辑 ]作者: gemei 时间: 15-7-2007 16:00
要分情况的（06-07纳税年度）：
第一，Medicare 的1.5%的征收要求
Medicare levy reduction for people on low incomes
Part A - Low income earner
If your taxable income was:
· equal to or less than the relevant threshold amount – you do not have to pay the Medicare levy
· more than the relevant threshold amount but equal to or less than the phase-in limit and you were not in:
1. a Medicare levy reduction category based on family income (see Part B), or
2. one of the exemption categories given (see Medicare levy exemption).
Your Medicare levy is reduced. It is calculated at 10 cents for every dollar above the relevant threshold amount but equal to or less than the phase-in limit. We will work out how much Medicare levy you have to pay.
If you want to work out your Medicare levy before you receive your notice of assessment, you can use the Medicare levy calculator.
Relevant threshold amount
If you are eligible for the senior Australians tax offset (see Calculating the senior Australians tax offset)：
Relevant threshold amount: $24,867; Phase-in limit$29,255
If you are eligible for the pensioner tax offset (see Calculating the Pensioner tax offset.)
Relevant threshold amount: $21,637 Phase-in limit$25,455
All other taxpayers
Relevant threshold amount: $16,740 Phase-in limit$19,694
