《税务知识分享－最容易被忽视的税务回扣》

Artcore

第一次上FREEOZ, 就登一篇有用的吧.

根据税务专家调查,医疗开销的税务回扣是最容易被忽视的税务回扣.
According to tax professionals, the Medical Expenses Tax Offset, which allows an individual to be reimbursed for some out of pocket medical expenses incurred within a financial year, is one of the most overlooked rebates. The tax offset is 20 per cent of the net medical expenses that exceed the threshold of $1500. (From SMH, A Beginner’s Guide to Building Wealth, by Denise Cullen, 17/01/2007)  

为啥? 个人(Artcore)认为有以下几个原因.

1. 大多数人的理解,医疗费用是私人性质的,无法扣税.这个理解完全对,但是一旦你的家庭医疗费超过1,500刀以上,就可以拿20%回扣了.

2. 如果你是自己做税的,除了用eTax外,很多人都是填TaxPack来报税的.而TaxPack对医疗费用的税务回扣根本没讲得详细, 只有很小字的一句话Net medical expenses over the threshold amount.而详细的介绍是在TaxPack Supplement, 对80-90%用TaxPack报税的人来说,根本用不到Supplement或者连Supplement是什么,在哪里拿都不知道.

3. 即使知道医疗费用回扣的人,在申请当中,要保存好良好的医疗费用记录,很多人都忽视了医疗费用的收据, 因为认定无法扣税, 就扔了.

4. 还有一点不知道的是,跟收入(Income),税务扣减(Deduction)不一样的地方是,夫妻或家庭的收入,税务扣减是按各自分开计算的,而医疗费用可以合并在一起算的,所以一个人如果无法到达$1,500,一个家庭来算的话,很容易超出这$1,500的费用.



啥是医疗开销 (Medical Expense)呢?
Medical expenses is widely defined (ITAA36 s 159P(4)) for the purposes of the medical expenses rebate to cover payments to doctors, nurses, chemists, dentists, opticians and optometrists. It also covers payments for therapeutic treatment, medical or surgical appliances, the maintenance of a trained guide dog and remuneration paid to an attendant of an invalid or blind person.
医疗开销宽阔地包扩付给医生,护士,药剂师,牙医,验光师的费用, 也包括各种治疗方法,医药和手术仪器, 养盲人犬的维护费,还有请人专职照顾盲人或残疾人的费用.

那些医疗费符合要求呢?



- Payment to doctors, nurses and chemists

- Amounts paid to hospitals, hostels and nursing homes

- Dentists, orthodontists or registered dental mechanics (非美容性的牙齿护理治疗矫正手术都算).

- Opticians or optometrists, including the cost of prescription spectacles or contact lenses(包括配眼镜,隐形眼镜)

- A carer who looks after a person who is blind or permanently confined to a bed or wheelchair

- Therapeutic treatment at the direction of a doctor (Physiotherapy is a common example of therapeutic treatment. Massage, chiropractic treatment, diathermy, osteopathy, chiropody, dietitian's treatment and swimming lessons may also qualify, speech therapy and treatment for dyslexia also qualify. Behaviour therapy conducted by a psychologist for an autistic child may also qualify).

- Medical aids prescribed by a doctor (任何医生规定的医疗仪器设备)

- Artificial limbs or eyes and hearing aid (非处方的医疗仪器人工肢体, 轮椅,助听器, 助听器的电池).

- Maintaining a properly trained dog for guiding or assisting people with a disability ( but not for social therapy)

- Laser eye surgery (激光治眼)

- Treatment under an in-vitro fertilization program (人工受孕)



那些医疗费不符合要求呢?



- Therapeutic treatment not formally referred by a doctor-- i.e. phsio and chiro.

- Cosmetic operations for which a medicare benefit is not payable

- Dentist services which are solely cosmetic

- Chemist type items--such as tablets for pain relief purchased in retail outlets or health food stores(但医生处方的药都可以)

- Inoculations for overseas travel

- Non-prescribed vitamins or health food

- Travel or accommodation expenses associated with medical treatment

- Contributions to a private health fund

- Purchases from a chemist that are not related to an illness or operation

- Payments for life insurance medical examinations

- Ambulance charges and subscriptions

- Funeral expenses



谁的费用可以一起算呢?
LG 或LP, the (legal or de facto) spouse of the taxpayer
21岁以下的子女
a person for whom the taxpayer is entitled to a dependants rebate
注:小孩和丈夫/妻子无须即使各自有收入(non-dependent),都无所谓,只要医疗费用是一个taxpayer付的.

特别要注意的是:



医疗保险费用是不能算的.

只有Out-of-pocket medical expense才算,如果medicare或你的private health insurance 补偿费不能算在医疗费用的总开销.

最好要家里的一个纳税人来承担家里的所有医疗费用, rather than use joint account. 但然,LP先付,LG补贴的话也算.

如果你一家只光顾一家chemist/pharmcist, 他们可以提供你家一年的配药帐单.



举例:
During the 2007/08 income year, Roy’s family incurs medical expenses of $4,800. He is a member of a health fund, which reimburses him $1,200. Roy's net medical expenses are therefore $3,600 (i.e. $4,800 - $1,200). He is entitled to a rebate of 20% × ($3,600 - $1,500) = $420.

或许你决得那么辛苦才多拿回$420, 但是$420是回扣,不是税务扣减, 这$420是直接从你的总税上扣的, 如果assume一个平均纳税者的marginal tax rate 是30%的话, 这$420相当于$1,400的税务扣减(deduction).

免责声明：本人不是Registered Tax Agent, 以上的评论只是个人的一些想法，不构成任何税务建议。请咨询会计师，注册税务代理后，才决定自己税收问题。