《年底税务知识分享 (1) －最容易被忽视的税务回扣》

Artcore

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.

• 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.
• 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.
• 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.
• 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。

[ 本帖最后由 Artcore 于 2008-6-24 15:33 编辑 ]

astina

谢谢奉献，以前不知道牙医费用也算在里头的

qisiwole

原帖由 astina 于 2008-6-9 14:48 发表
谢谢奉献，以前不知道牙医费用也算在里头的

当然算，



Expenses which do not qualify for the tax offset include payments made for:

    * cosmetic operations for which a Medicare benefit is not payable
    * dental services or treatment that are solely cosmetic
    * therapeutic treatment not formally referred by a doctor – a mere suggestion or recommendation by a doctor to the patient is not enough for the treatment to qualify; the patient must be referred to a particular person for specific treatment
    * chemist-type items – such as tablets for pain relief – purchased in retail outlets or health food stores
    * inoculations for overseas travel
    * non-prescribed vitamins or health foods
    * 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
    * life insurance medical examinations
    * ambulance charges and subscriptions, and
    * funeral expenses.

[ 本帖最后由 qisiwole 于 2008-6-9 15:03 编辑 ]

甜螺

学习了，还真不知道这一点 ！有用。。。
谢谢分享！

bffbffbff

好东西,白条.

格美

太好了，收藏了，谢谢。

阿Ka

改天要研究下

黑山老妖

谢谢！
非常有用和实际的东东。
家里如果有dependent老人和小孩子这个医疗费用回扣就非常有用了。

黑山老妖

看到后面有个(1)，是不是还有(2)和(3)啊？

kingpmp

哈哈，老妖好贪心哦

黑山老妖

不是我贪心，是LZ贪心。

steveking

哇赛，好文章！打印，COPY，人手一份，组织学习

jialiren

很棒！顶一下！

pumpkin

好人。

柯柯

正好今年用掉牙医费用几大千！！

OneLeaf

谢谢分享，看看自己没怎么花医药费，心里放心了。

killarney

谢谢分享!我已经收藏了.不过我有个问题,挂号费可到medicare claim 一些,剩余的费用还可算在年度医疗费用里claim 吗?

Artcore

当然算

BNE

patricb

THX for sharing

灿烂如夏花

没收据了咋办？

qisiwole

原帖由 灿烂如夏花 于 2008-6-10 11:53 发表
没收据了咋办？

practical way to do it:

1. go to medicare to print an annual statement, which shows how much the gross exp and refund.
2. if got private health insurance, then need to print another annual statement from the insurer as well.

安州人

好像医疗费用， 还有个 family safety level ， 如果全家超过那个 level ,  也可以在拿一部份钱回来， 但这个 好像是按 日历 年度计算，不是 财政年度。
不知道同ＬＺ　讲　的这个是不是一样的东西？

qisiwole

原帖由 安州人 于 2008-6-10 12:26 发表
好像医疗费用， 还有个 family safety level ， 如果全家超过那个 level ,  也可以在拿一部份钱回来， 但这个 好像是按 日历 年度计算，不是 财政年度。
不知道同ＬＺ　讲　的这个是不是一样的东西？

that is safty net, diff thing

OneLeaf

原帖由 Artcore 于 2008-6-9 14:43 发表
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.

这个很重要的呀，提醒一下，必须是同一个人付钱。那么两个taxpayer各自配一副眼镜怎么算呢？
我糊涂了。如果全家的药费都是A付账，那么每次去chemist就是A去，但是记录还是A,B,C各自的费用，难道chemist同时记录是A付的帐？关于配眼镜同糊涂。

Artcore

那么两个taxpayer各自配一副眼镜怎么算呢？

这个无所谓, 即使各自付钱的话,可以说LG回头用现金给LP报销了.

你可以从Chemist打出ABC全家的药费, 但都算老公(A)付的.

避免用joint account的信用卡或EFTPOS.

Anihc

- Laser eye surgery (激光治眼)

是不是就是说，如果我做激光治眼，只要超过1500，相当于8折，通过claim tax 来获得？

sabrinasyd

那不是在公立医院生小孩，花的费用也算吧？

Artcore

假设激光治眼你花了$3,700， 去掉$1,500后，可以拿$2,200x20%=$440回扣

Artcore

公立医院不是免费的吗？

但是如果花的费用，除了Medicare可以退回来的部分，都可以算，包括住院费等。