澳洲常用税务小知识

yunsa

好贴，学习了，正想找人做退税。过几天联系你。谢谢LZ！

资料盒

这两个都不是必选项目，很多人都不选择它们，而宁愿拿到手的钱更多一点。其实，是否存钱进SUPER，是一个见仁见智，与各人投资理念相关的问题。

如果你填得高，能拿到手的钱就少。雇主不会在意你填多少，只要你填不超过你应得的GROSS SALARY.

2late

好贴！

想请问LZ一个问题，457签证在澳洲，夫妻二人，一人工作，收入60K+，一人不工作，在家带小孩。听说这种情况可以按有收入的一方雇用没收入的一方，达到抵税的目的。不知道这种说法是否属实。如果真可行，怎么搞作呢？谢谢。

之前看到有TX写的：
If you are a foreign resident( not OZ PR),  and earn more than 50k,  held 457.
U defintiely should aplly for LAFHA, which can give quite extra $$$.

能介绍一下这个LAFHA是什么吗？跟上面说的家庭内雇用有什么关系吗？

[ 本帖最后由 2late 于 27-8-2010 01:40 编辑 ]

资料盒

Living away from home allowance (LAFHA) is intended to compensate people who have moved from their permanent residence to work and live in another environment.

The Australian Taxation Office allows $206 for food per adult per week.  While this might not seem much the Australian tax system also allows a “reasonable” allowance for rent for those who have relocated.

You get the money weekly in your pay packet but it is not taxed.  Unless the amount for rent is “unreasonable” there would be no tax to pay by an employer.  It is a win/win situation.

资料盒

You are eligible to claim a child-housekeeper tax offset for any period in 2009-10 that you had a child-housekeeper and you met all these conditions: （1) you maintained your child-housekeeper （2） your child-housekeeper was a resident （3）you were a resident at any time in 2009-10 （4） you were not eligible for a dependent spouse tax offset （5） you were not entitled to family tax benefit (FTB) Part B or were only entitled to it at the shared-care rate

2late

原帖由 资料盒 于 27-8-2010 22:19 发表

                               
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Living away from home allowance (LAFHA) is intended to compensate people who have moved from their permanent residence to work and live in another environment.

The Australian Taxation Office allows ...

Thx for your reply. It's very helpful. Is this an once off allowance, or an ongoing one - which means i can get it weekly as long as i worked in OZ? Is there an offical link in ATO web site regard this?

2late

非常专业，赞！

LZ好象在Sydney，不知道在Melbourne能不能找你报税？

上面提到的LAFHA和child housekeeper tax offet 可以同时享有吗？
dependent spouse tax offset和child hoursekeeper tax offset相比，哪种更合算呢？

资料盒

There are different in different situation. everyone will receive their own result.

You have to make an agreement with your employer regarding to this allowance every year. If you did it every year, it is on-going, right?

Yes, you can find my email above and send me an email. lots of my clients come from VIC and SA.

You of course can enjoy LAFHA and Child House tax offset. They are different area.

I can tell you which one is better,  spouse tax offset and child housekeeper tax offset. It is up to your spouse's taxable income, including her interest income and dividend income, although I know your wife is taking care of your child at home.

2late

[quote]原帖由 资料盒 于 29-8-2010 09:57 发表

                               
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There are different in different situation. everyone will receive their own result.

You have to make an agreement with your employer regarding to this allowance every year. If you did it every yea ... [/quoteh]

Thanks.

资料盒

No Worries. Hope it can help you.

angier_ci

很好，要留着。

资料盒

已加你的MSN，请留意。

资料盒

Just remind all of friends here, individual income tax return should be lodged to ATO by the end of 31 Oct. Even you have taxable income under $6000, you should lodge non-lodgement advice to ATO. otherwise, ATO might confuse where you are.

资料盒

Today I would like to share some tips to friends who like to lodge their individual tax returns via ETAX.

Most of us believe  we can claim $300 (MAX) as deduction if you do not have any invoices? Is it correct?

Looking forward to  your reply.....Will earn bonus for some creative answers. ....

liujack88

非常感谢楼主的分享，有问题以后还要咨询你。

资料盒

不客气，有问题就留言给我，我争取每天都看看帖子。不过这两天感冒了，辛苦得很。。。　

资料盒

好了，回复上述的问题：是否只有300圆是无须票据，作为与工作相关的费用，可以抵扣。

其实，根据税务条例，如果您所发生的一些与工作相关的费用，如果金额很小，每件少于10元，而又有记录的话，您最高可以扣减200圆而无须票据。因此，无须票据而可扣减的额度，就成了500圆。

资料盒

经常有TX问起GOVERMENT SUPER CO CONTRIBUTION,是如何操作的。这里简单介绍一下，希望大家都知道有这个东西。今天一个朋友还说起，看到SUPER STATEMENT 上面政府补贴的1000元，才觉得澳洲的福利还是不错的～

SUPER CO-CONTRIBUTION 是澳洲政府为了鼓励澳洲人多存SUPER，而采取的刺激方法。假如您是中低收入者，个人从自己税后收入中固定向SUPER供款，政府将向您的SUPER账户中存入一定比例的钱。这部分钱不算做您的应税收入。

具体来说，如果您的assessable income+reportable fringe benefits+reportable employer super contribution - allowable business deduction在61920以下，您均可以享受这一福利。

dreamafar

谢谢分享，收藏了，将来找你帮忙，先谢过！

资料盒

最近几个客户在自己计算所得税的时候，都没有考虑到固定资产的折旧。虽然，折旧对税前利润的调节功能并不算大，但作为合理的成本费用，为了嫌麻烦而不算折旧还是不划算的。值得一提的是，在某些时候，折旧甚至可能影响到您的政府福利。

也有朋友在问澳洲的折旧方法和中国的折旧方法有何不同。其实，澳洲和中国的折旧方法是一致的，都分为直线法和加速折旧法。不同之处在于：澳洲没有考虑中国折旧里面的“残值”和中国没有澳洲折旧里面的“POOLING”。

由于折旧是一个比较复杂的问题，如果大家实际报税上遇到问题，可以给我留言。

资料盒

今天有个朋友问起，我上面提到的SUPER CO-CONTRIBUTION，说自己已经在6月30日前将SUPER存进去，为什么到现在还没有看见政府将另外一部分存到SUPER账户。

一般来说，政府会在收集完SUPER公司的年度报告后，才会衡量您是否符合条件。因此，这需要一定的时间。政府供款的时间在10月到明年的2月间，都是正常的。大家不必担心。

资料盒

在ETAX里面，home office expenses 是包括在other work related expenses, D5 deduction, 用于核算您在自己家里面，从事与工作相关而产生的费用。您可以申请一些持续发生费用的扣减，比如电、煤气、电灯或清洁费用。你可以保留相关的票据，根据工作比例扣减，或者按照每小时26CENTS的固定金额进行扣减。不过，您不可以扣减您的租金、贷款利息、保险和市政费。
小TIPS： 您可以做个比较，如果实际发生的多，就采用按时扣减，如果不够，就用固定金额扣减好了。采用哪种方法并不需要特别的申请。

资料盒

MillerYang

请教个我contract上的问题：

The Company will pay you $xxx.00 per day (the “Fee”). The Fee is exclusive of GST.  If you wish, the Company will withhold tax at a rate to be agreed with you in a separate agreement, and the Company will pay this tax on your behalf to the Australian Commissioner of Taxation.

我的理解是后半段是公司帮忙代扣税的意思。。。但是"at a rate to be agreed with you in a separate agreement" 难道是可以可以自定义税率的吗？请解惑。。。Many thanks

xwh123

好贴留名!

先收藏再认真研究, 有问题再来咨询LZ,先谢了!

资料盒

看来您是属于independent contractor.

根据澳洲PAYG法例，如果你属于independent contractor, 你和公司之间可以签署一种叫Voluntary Agreeement (Tips: 必须书面签订，口头的不算)，用于约定公司在发给你Fee时候的PAYG行为。

至于要按照多少的PAYG率来算，要看你上次的纳税记录。在你和雇主签订Agreement的时候，ATO就会给你一个RATE, 叫CIR(Commissioner's Installment Rate). 如果CIR高于20%，按CIR withholding tax, 如果CIR低于20%，按20%withholding(除非你们双方书面同意适用CIR).

希望对你有帮助

aeaeo

学习了，mark

hanxiaogou

mark

MillerYang

谢谢你的专业解答。。。就是我越看越晕乎了

看来要去研究研究PAYG。。。再请问一下，这个缴法对个人来说是利还是弊呢？

资料盒

这个问题就需要延伸一下，说说contractor的PAYG Instalment. 假设您提供了ABN号码给你的雇主，他们就不会WITHHOLDING你的税。（没有Voluntary agreement），但是，ATO也可能会根据您的实际收入给你发信，要你每期（可选季度、半年和一年）交PAYGI. 一般会与BAS同时进行。

其实，最终的效果是一样的。交instalment, 拿到Credit, 年底扣减或退税。只不过每周拿到手的钱可能不一样而已，对全年来说，没有什么区别。

如果有区别，ATO也不会干拉。