关于LEVY

弹花机

各位好:
我想请教一下,如果我是公司雇员.年薪40000澳,已经拥有PR.那么我的LEVY应该是老板发工资的时候直接从我的工资里扣除,还是我自己个人另外交往税局,多谢.

wukong

不知道你说的是什么levy
如果是medicare levy ，
除非你税前年薪超过80k，而且没有买私人医疗保险
才被要求交1%的税前收入
在每年的财年末报税的时候自己申报

一般的其他levy也是在财年末报税的时候，一起申报
例如 flood levy



上面medicare levy是说得不对，应该是 medicare levy surcharge 税前收入的1%(只有收入达到一定数额，而且没有私人医疗保险的纳税者需要交纳）

medicare levy 正如楼下说的，是基本上每个收入达到一定数额的（应该是$6000以上，不确定）纳税者都要交的，税前收入的1%

[ 本帖最后由 wukong 于 20-2-2012 14:55 编辑 ]

弹花机

谢谢回复.我想问的就是MEDICARE LEVY,就是有PR的人在得到收入时要交付1.5%,这是我的雇主在支付我工资时直接扣除代交给税务局,还是我自己在年终做税务报表时自己交付给税务局? 谢谢?

karrigen

二楼误导吧。这个问题我详细研究过，二楼说的是Medicare levy supplement, 楼主说的medicare levy是基本上每个人都要交的，除非你是低收入，可以得到一定减免。40000年薪的话交1000左右。

karrigen

其实medicare levy 是通过退税缴纳的，比如税前年薪40000，扣税8000，申请完退税2000，交税6000，Medicarelevy就包含在这6000内了。

ricowang

我的medicare levey怎么直接从工资就扣了啊？

wukong

http://www.grantthornton.com.au/files/tax_data_card_fy12.pdf

Resident tax rates – 2011-12
Taxable income ($) Tax payable ($)
0 – 6,000           Nil
6,001 – 37,000         Nil + 15% of excess over 6,000
37,001 – 80,000      4,650 + 30% of excess over 37,000
80,001 – 180,000    17,550 + 37% of excess over 80,000
180,001 and over    54,550 + 45% of excess over 180,000


Non-resident tax rates – 2011-12
Taxable income ($) Tax payable ($)
0 – 37,000               29%
37,001 – 80,000          10,730 + 30% of excess over 37,000
80,001 – 180,000         23,630 + 37% of excess over 80,000
180,001 and over         60,630 + 45% of excess over 180,000


Flood Levy
A temporary flood levy will apply to both resident and non-resident individuals for the 2011-2012 income year only.
Taxable income ($) Flood Levy on this taxable income
0 – 50,000              Nil
50,001 – 100,000        Half a cent for each $1 over $50,000
100,00 and over         $250 plus 1 cent for each $1 over $100,000
Note: Exemptions apply to certain individuals in receipt of an Australian Government Disaster Recovery Payment for a flood event or individuals who were affected by an event that occurred during 2010-11 and that was declared as a natural disaster under the Natural Disaster Relief and Recovery Arrangements.



Medicare levy – 2010-11 thresholds
The general rate of the Medicare levy is 1.5% of taxable income, subject to exclusions and reduced levy as per
table below.
Taxpayer               No levy ($)
Individual:                18,839
Taxpayer with spouse and: (family income)
0 dependents               31,789
1 dependent                34,708
2 dependents               37,627
3 dependents               40,546
Each additional             2,919

Pensioner below
age pension age1           30,439
Senior Australian2         29,867
Senior Australian w/spouse and 0 dependents 43,500
Senior Australian w/spouse and 1 dependent 46,365
Each additional dependent 2,865
1 Entitled to pensioner tax offset.
2 Entitled to SATO. Eligible seniors will not pay Medicare levy until they begin to incur an income tax liability.



Medicare levy – 1% surcharge 2011-12
Status                         Surcharge threshold – adjusted taxable
                               income and reportable fringe benefits
Single (no children)             $80,000
Couple (no children)            $160,000
Single/couple (with children)   $160,000 (+$1,500 per child after 1st)
Surcharge is 1% of taxable income/reportable fringe benefits if taxpayer, spouse
and all dependents are not covered by private hospital insurance and thresholds
are exceeded. However, a taxpayer is exempt from the Medicare levy surcharge,
even if they are a member of a couple and their combined taxable income/
reportable fringe benefits are above the threshold, provided their own taxable
income/reportable fringe benefits do not exceed $18,839 for the 2010-11 year.

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