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标题: 开帖学习澳洲纳税知识（ATO官网） [打印本页]

作者: pinxinge 时间: 27-7-2010 13:42
提示: 作者被禁止或删除, 无法发言 标题: 开帖学习澳洲纳税知识（ATO官网）
作为新移民，对澳洲的纳税知识基本一头雾水，决定开帖学习澳洲纳税知识，如有错漏，希望大家及时提出指正。
参考网站：澳洲税务局官方网站：http://www.ato.gov.au

e-tax essentials：http://www.ato.gov.au/individuals/pathway.asp?pc=001/002/014

[ 本帖最后由 pinxinge 于 27-7-2010 17:51 编辑 ]

作者: pinxinge 时间: 27-7-2010 14:06
提示: 作者被禁止或删除, 无法发言 Am I an Australian resident for tax purposes?

Generally, we consider you to be an Australian resident for tax purposes if you:

have always lived in Australia or you have come to Australia to live
have been in Australia for more than half of the income year (unless your usual home is overseas and you do not intend to live in Australia – for example, you are a working holiday maker), or
are an overseas student enrolled in a course of study for more than six months duration.
The tax rates that apply to your taxable income depend on whether or not you are an Australian resident. A higher rate of tax is applied to a non-resident’s taxable income and non-residents are not entitled to a tax-free threshold.

The standards we use to determine your residency status are not the same as those used by the Department of Immigration and Citizenship.

If you need help in deciding whether or not you are an Australian resident for tax purposes, phone us on 13 28 61.

原文来自：
http://www.ato.gov.au/individuals/content.asp?doc=/content/33860.htm&pc=001/002/031/007&mnu=&mfp=&st=&cy=1

学习笔记：

从税务角度来看的“澳洲居民”和移民局角度来看是不一样的，基本上在澳洲住半年以上的人就算是Australia resident for taz purposes（除去来澳州休假的）。但是否澳洲居民适用税率不同，非居民税率高一些，没有免税起征点。

作者: pinxinge 时间: 27-7-2010 14:26
提示: 作者被禁止或删除, 无法发言 标题: 常用税务术语Common tax terms essentials（一）
原文来自：http://www.ato.gov.au/individual ... fp=001/002&st=&cy=1

Income - what is it?

Introduction
Australia’s taxation system relies heavily on personal income tax, so it is important to understand what we mean by income.

You can receive income as a result of your personal exertion (that is, by working) or from an investment. Income may not always be in the form of money – in some situations goods and services may be treated as income.

Amounts you receive as gifts or win as prizes are not usually treated as income.

学习笔记：
收入就是个人通过劳动或者投资获得的回报，收入不一定是钱，有时候是货物或者服务。
礼物或者赢得的奖品通常不算收入

The three most common classifications of income are:

assessable 可纳税收入
exempt 免税收入
taxable. 须纳税收入
（对assessable和taxable的翻译是否适当有待探讨）

收入有三种常见的分类方式：

What is assessable income?
Assessable income is income that can be taxed, provided you earn enough to exceed your tax-free threshold. Examples of assessable income are:

salary and wages
interest from bank accounts
dividends and other income from investments
bonuses and overtime an employee receives
commission a salesperson receives
pensions
rent.
笔记：可纳税收入是指超过纳税起征点的可以计税的收入，包括工资，利息收入，投资分红，奖金，加班费，销售佣金，养老金，房屋出租所得等等。

What is exempt income?
Exempt income is income that cannot be taxed. Examples of exempt income include:

some government pensions and payments, including the invalidity pension
some education payments.
Note: If the only income you receive during a financial year is exempt income you do not have to pay any income tax on it.

笔记：免税收入，包括某些政府养老金如伤残养老金，以及某些教育开支。如果整个财年的收入来源都只有免税收入，就不需要交所得税。

What is taxable income?
Your taxable income is the income you have to pay tax on. It is the term used for the amount left after you have deducted all the expenses you are allowed to claim from your assessable income.

Assessable income – allowable deductions = taxable income
笔记：须纳税收入是必须缴税的收入。是可纳税收入减去允许申报的开支后的剩余部分
可纳税收入-允许申报的开支=须纳税收入

Example

Diana goes to school and also has a part-time job packing fruit. She earned $6,300 in wages in the last financial year.

She bought a pair of boots, a pair of gloves and some overalls to protect herself at work, all of which cost her $250. The costs of protective items are allowable as deductions so Diana can claim these expenses against her income.

Diana uses the formula to work out her taxable income:

Assessable income – allowable deductions = taxable income

$6,300 – $250 = $6,050.

The important thing to remember about deductions is that you apply them to reduce the amount of income you pay tax on, you do not deduct them directly from your tax amount.

学习笔记：注意，是用可纳税收入去减允许申报的开支，而不是用纳税额来减。

[ 本帖最后由 pinxinge 于 27-7-2010 13:47 编辑 ]

作者: pinxinge 时间: 27-7-2010 16:11
提示: 作者被禁止或删除, 无法发言 标题: What is the difference between salary and wages?
salary 和 wage 区别

Salary is a fixed periodical payment paid to a person for regular work or services, whereas a wage is usually paid by the day or week for work or services which are of a more irregular nature.

Salary指固定工资，而wage是不固定工资，如日薪，周薪。

作者: pinxinge 时间: 27-7-2010 16:36
提示: 作者被禁止或删除, 无法发言 标题: 常用税务术语Common tax terms essentials（二）
原文来自：http://www.ato.gov.au/individual ... 02&st=&cy=1

What is the tax-free threshold?

免税起征点，或免税门槛
If your total income for the year is in the lowest income or tax bracket, you pay no tax. Once you move out of the lowest bracket and into the next one, you have crossed the threshold from paying no tax to paying at least the lowest rate of tax.
如果全年收入低于免税起征点，则不用缴税。
The annual tax-free threshold for most Australians (and some other residents) is $6,000. This means that, unless your circumstances are different from the majority, your first $6,000 of income is not taxed. Therefore, by claiming the threshold, you reduce the amount of tax that is withheld from your pay during the year.
澳洲居民年度免税起征点为$6000。
The $6,000 tax-free threshold for pay as you go (PAYG) withholding purposes is equivalent to:

$112 a week
$224 a fortnight, or
$485 a month.
When your taxable income exceeds your tax-free threshold you pay tax on the excess.

Your tax-free threshold may be less than $6,000 in a financial year if you:

entered Australia permanently during the year
left Australia permanently during the year, or
are not a resident of Australia for tax purposes.
What effect does a different tax-free threshold have?
Compare John, who was a resident for four months, with Bill, who was an Australian resident for the whole year. They both earn $5,000 in the financial year.

Bill pays no tax because his income is below the tax-free threshold of $6,000 for a full year.

John can claim the threshold for the four months he was a resident. He works out his threshold amount, based on $500 a month ($6,000 x 1/12):

= 4 x $500
= $2,000

Since John’s tax-free threshold for the year is $2,000, any income he earns in excess of $2,000 is assessable. If he has no deductions, John must pay tax on:

= $5,000 – $2,000
= $3,000

He will be taxed at the rate of 15%, which means his tax bill for the year is $450.

作者: pinxinge 时间: 27-7-2010 16:51
提示: 作者被禁止或删除, 无法发言 标题: 什么是PAYG?（Pay as you go）
Pay as you go (PAYG) - what is it?

原文： http://www.ato.gov.au/youth/content.asp?doc=/content/40808.htm

Pay as you go, or PAYG, is the way the Tax Office collects tax from you through the income year. There are two components to it.
PAYG，又称即现即付系统，是税务局向你收税的渠道。分为两部分：
Pay as you go withholding
Pay as you go withholding is the way you pay your tax through the year if you are an employee. Your payer will withhold tax from your pay each pay period in line with the information you supply on your tax file number declaration form. If you are receiving Centrelink payments you also pay your tax through PAYG withholding.
笔记：PAYG withholding，雇主代扣方式，如果你是个雇员，你的雇主根据你的TFN表格在发工资的时候代扣你的税款交给税务局。理论上，每年底的时候你已经缴纳了你的税款。

Your payer sends the tax to the Tax Office for you. Ideally at the end of the year you should have already paid the right amount of tax for the income you have received.

Pay as you go instalments
Pay as you go instalments is the way you pay tax through the year on significant amounts of interest, rent or dividend income. Tax is not withheld from these types of income so PAYG instalments is a way you can pay it in instalments during the year.

Generally you pay four instalment payments during the financial year but in some circumstances you make only one payment. You will need to complete an instalment activity statement (IAS) if you are part of the PAYG instalments system. Once you are part of the system we post the forms to you.
PAYG instalment按期缴付方式。PAYG方式是缴付利息，租金收入，分红收入的方式。这些收入不会自动扣税，因而你需要通过PAYG instalment来缴税。
通常每个财年需要缴付4次，但某些情况下也可以一次性缴付。你需要完成一份IAS(instalment activity statement)，如果你是PAYG instalment的成员，表格我们会寄给你。

[ 本帖最后由 pinxinge 于 27-7-2010 16:09 编辑 ]

作者: pinxinge 时间: 27-7-2010 17:09
提示: 作者被禁止或删除, 无法发言 标题: Medicare levy 医保税
Medicare levy - what is it?

Medicare is the scheme that gives Australian residents access to health care. To help fund the scheme, resident taxpayers pay a Medicare levy. The amount of levy you pay is based on your taxable income and is in addition to your income tax. It isn’t reduced by any tax offsets you may be entitled to unless they are refundable tax offsets.

Normally, your Medicare levy is calculated at 1.5% of your taxable income but this rate may vary depending on your circumstances. In some cases you may be exempt from the levy or it may be reduced. There is a threshold amount below which you don’t pay any Medicare levy. This also varies with your circumstances.

Individuals and families on higher incomes who do not have private patient hospital cover may have to pay the Medicare levy surcharge. This surcharge is in addition to the Medicare levy. It is calculated at the rate of 1% of your taxable income (including your total reportable fringe benefits).

The Medicare levy is withheld from your pay by your payer along with the tax you need to pay.

People who are not Australian residents for tax purposes do not pay the Medicare levy because they are not entitled to Medicare benefits.

笔记：通常Medicare Levy是Taxable income的1.5%，根据你的具体情况，可能有所减免。高收入者或家庭如果没有自己的私人医院，可能加收1%的税。
非澳洲居民不需要交纳这个税款，因为他们不享受Medicare的福利。

具体的Medicare Levy计算，可以通过ato提供的计算器进行：
http://www.ato.gov.au/individual ... =/content/32020.htm

[ 本帖最后由 pinxinge 于 27-7-2010 16:22 编辑 ]

作者: pinxinge 时间: 27-7-2010 17:35
提示: 作者被禁止或删除, 无法发言 标题: Medicare Levy计算器中提到的几个名词
Pensioner tax offset 政府补助税收抵扣
Senior Australians tax offset (SATO)澳洲老年人税收抵扣
Reportable fringe benefits 可报告的附加福利

作者: pinxinge 时间: 27-7-2010 17:59
提示: 作者被禁止或删除, 无法发言 标题: 常用税务术语: Tax offsets
Tax offsets - what are they?

税收抵扣
Tax offsets directly reduce the amount of tax you have to pay. They are different from deductions, which reduce your total assessable income and therefore your tax by your marginal tax rate. Each dollar of tax offset reduces your tax payable by a dollar regardless of your taxable income.

As a general rule, offsets can reduce your tax payable to zero but on their own they cannot get you a refund. They also cannot be used to reduce any Medicare levy you need to pay.

There are, however, special tax offsets known as refundable tax offsets that can be used to pay your Medicare levy and you can even get a refund from them.
笔记：税收抵扣是直接抵扣纳税额，Tax offset和deduction不一样，deduction是从可纳税收入assessable income中扣除。
一个通用规则是，tax offset可能将你的纳税额减到0，但是不会给你退钱。也不能用于减免需要交纳的Medicare Levy。

但是，被称为可退税税收抵扣的特种税收抵扣是可以用于缴纳Medicare Levy甚至直接退钱的。

Example

You have an overall tax bill of $3,600 which includes a Medicare levy of $100. You have $4,000 of non-refundable tax offsets.

These offsets will reduce your net tax payable of $3,500 to zero, but they can’t be used to reduce Medicare levy, so you will still need to pay $100.

However, if you had $4,000 of refundable tax offsets, then the net tax and Medicare levy would both be paid and you would receive a refund of $400.

Tax offsets are used to:

introduce fairness in the way people in different circumstances are taxed, and
encourage people to do some things the government would like them to do.
Note

Tax offsets used to be called rebates.

Tax offset以前被称作rebate。

Achieving fairness
It could be considered unfair that a person supporting a family or other dependants should pay the same tax as a single person on the same income. To compensate people with dependants for the greater responsibilities they have, various tax offsets may be available to them so they pay less tax, for instance, the spouse tax offset and the parent tax offset.

Encouragement
If the government wants to encourage people to do something, they may offer a tax offset. For instance, the government encouraged people to take out private health cover to reduce pressure on the public health system by offering a refundable tax offset.

Example

Your salary and wage income for the 2007-08 financial year was $32,000. You also had $700 in allowable deductions and $500 in tax offsets.

Your assessable income for the year would be: $32,000.

Your taxable income would be:

= $32,000 – $700
= $31,300

The tax on this would be:

$31,300 - $30,000
= $1,300

$1,300 x 30%
= $390

$30,000 - $6,000
= $24,000

$24,000 x 15%
= $3,600

$390 + $3,600
= $3,990

However, as you have a $500 tax offset, your tax would be:

= $3,990 – $500
= $3,490

例子很清楚地显示了deduction和tax offset之间的差别。

作者: pinxinge 时间: 27-7-2010 18:42
提示: 作者被禁止或删除, 无法发言 标题: 常用税务术语: Tax return
Tax returns - what are they?

Your tax return is your declaration of your annual income so it can be assessed for tax. The Tax Office provides a form for you to make your tax return on. (Often the form itself is referred to as a tax return.)
Tax return就是申报你的年收入（开支），用于税务局计税。税务局提供给你一份表格，可以把这份表格理解为Tax return。

On the form you tell us your assessable income and whether you:

have any deductions to claim against that income
are entitled to any tax offsets
have any special circumstances – such as that you were under 18 years of age at the end of the financial year (30 June).
We use the information you provide on your tax return to work out how much tax is payable on your income and whether you have paid more or less tax than required through your pay-as-you-go payments during the year.

在这份表格中，申报你的可纳税收入，以及：
deduction/tax offset/其它信息等等；
税务局根据你的申报决定是否需要补缴税款或者退税。

最简单的报税方法就是e-tax。

If you have paid too much tax through the year and are entitled to a refund, completing a tax return is the way you get this money back.

The easiest way to do your tax return is to use e-tax. There are also other ways of preparing and lodging your tax return.

[ 本帖最后由 pinxinge 于 27-7-2010 17:49 编辑 ]

作者: pinxinge 时间: 28-7-2010 16:03
提示: 作者被禁止或删除, 无法发言 标题: Tax return for individuals instructions(Income)

Income

1 - Salary or wages （已经交过税的）工资

This question is about income from salary or wages from which tax was withheld.

2 - Allowances, earnings, tips, directors fees etc 补助，收益，小费（未缴税收入?）

This question is about payments of income from working and include allowances, payments for service and fees.

3 - Employer lump sum payments（一次性总付费收入，未休假补贴）

This question is about any lump sum payments you received from your employer for unused annual leave or unused long service leave.

4 - Employment termination payments (ETPs)（工作结束收入）

This question is about employment termination payments which you received as a result of the termination of your employment.

5 - Australian Government allowances and payments（澳州政府补助）

This question is about allowances and payments received from the Australian Government.

6 - Australian Government pensions and allowances（澳洲政府养老金补助）

This question is about pensions and allowances received from the Australian Government.

7 - Australian annuities and superannuation income streams（养老金收入）

This question is about income you received from superannuation income streams and annuities.

8 - Australian superannuation lump sum payments（SUPER养老金一次性总付）
笔记：5-7包涵的政府补贴，养老金种类不少，需要慢慢研究。

This question is about Australian superannuation lump sum payments or superannuation death benefit payments you received.

9 - Attributed personal services income个人服务收入

This question is about personal services income attributed to you.

Total tax withheld 1-9各项总税收

Provides instructions on completing the total tax withheld section of your tax return.

10 - Gross interest毛利

This question is about interest paid or credited to you from any source in Australia.

11 - Dividends分红

This question is about dividends and distributions that were paid or credited to you by Australian companies that you had shares in.

12 - Employee share schemes员工股权计划

Employee share schemes.

Income that you show on the supplementary section of the tax return 补充部分的收入（租金收入，资产增值等收入）

Provides a list of types of income to determine if you need to complete the supplementary section of the tax return.

Total income or loss 总收入或者亏损

Provides instructions on completing the total income or loss

作者: pinxinge 时间: 28-7-2010 16:35
提示: 作者被禁止或删除, 无法发言 标题: Tax return for individuals instructions(Deductions)
Deductions 扣除额

Claiming deductions

Provides information about claiming deductions for work and non work-related expenses.

Car and travel expenses

Provides information about claiming deductions for work-related car expenses and work-related travel expenses.

D1 - Work-related car expenses工作有关的汽车支出

Label D1. This question is about work-related expenses you incurred as an employee for a car.

D2 - Work-related travel expenses工作有关的差旅支出

This question is about travel expenses you incur that are directly related to your work as an employee.

D3 - Work-related clothing, laundry and dry-cleaning expenses工作有关的衣物，洗衣，干洗费

This question is about expenses you incur as an employee for work-related clothing, laundry and dry-cleaning.

D4 - Work-related self-education expenses工作有关的教育费用

This question is about self-education expenses that are related to your work as an employee.

D5 - Other work-related expenses其它工作有关的开支

This question is about any other work-related expenses you incurred as an employee and have not already claimed.
笔记：工作有关的开支不少都可以抵扣可纳税收入，但需要注意每一项的具体定义。

D6 - Low-value pool deduction

This question is about claiming a deduction for the decline in value of low-cost and low-value assets you used in the course of producing income.
与工作有关或出租用的低价值工具折旧。ATO给出了一个打印机的例子。

D7 - Interest deductions

This question is about expenses you incurred in earning any interest income you have declared.
为投资而支出的费用，如账户管理费等

D8 - Dividend deductions

Dividend deductions.
分红开支，如管理费，订阅投资杂志等

D9 - Gifts or donations

This question is about gifts or donations you made.
向ATO认可的慈善组织/政党捐赠的礼品，捐赠等，通常Receipt上会注明。

D10 - Cost of managing tax affairs

Label D10. This question is about expenses you incurred in managing your tax affairs.
管理个人税务时的开支等，例如向认可的tax adviser 支付的咨询费等

Deductions that you show on the supplementary section of the tax return

Provides a list of types of deductions to determine if you need to complete the supplementary section of the tax return.

Total deductions

Provides instructions on completing the total deductions section of your tax return.

Subtotal

Provides instructions on completing the subtotal section of your tax return.

笔记：Deduction 和 Tax offset是来澳州前基本不用考虑的概念，但这正是发达国家的优点所在，现在只能做到粗粗地过一遍，更多的细节需要在生活中来体会。

作者: rhoda 时间: 29-7-2010 00:55
如果LZ不是学会计的，能写出这些挺不容易的，厉害

不过两本 ITAA 5000多页呢，要看出头绪得需要一些时间了,下面这两个链接是法律原文，希望对你有用

http://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/
http://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/

作者: pinxinge 时间: 29-7-2010 16:14
提示: 作者被禁止或删除, 无法发言

原帖由 rhoda 于 28-7-2010 23:55 发表

 登录/注册后可看大图

如果LZ不是学会计的，能写出这些挺不容易的，厉害
不过两本 ITAA 5000多页呢，要看出头绪得需要一些时间了,下面这两个链接是法律原文，希望对你有用
http://www.austlii.edu.au/au/legis/cth ...