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2012税务更新
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Individual income tax update for 2011-12 financial year
2011-2012財務年度個人所得稅稅法更新
1. Flood levy （洪水費）
The government has introduced a temporary Flood and flood levy applying to taxable income for the 2011-2012 year only. Individual taxpayers who have a taxable income over $50,000 in the 2011-12 financial year will have to pay the flood levy. This includes foreign residents who have Australian income.
政府將於2011－2012財務年度征收臨時洪水費。2011-2012年度應收收入超過$50,000的納稅人需要支付洪水費。洪水費也適用於外國稅務居民來源於澳洲的收入。
Taxable income （應稅收入） Flood levy on this income （洪水費）
$0 to $50,000 Nil
$50,001 to $100,000 Half a cent for each $1 over $50,000
Over $100,000 $250 plus 1c for each $1 over $100,000
2. Low income offset （低收入稅務抵減）
Special rules apply in calculating the tax payable on income of a minor. Under these minors, “unearned income” of minors over $416 is taxed at the highest marginal rate of tax (45% for 2011/12). The availability of the low income rebate to reduce tax on unearned income of minors has been removed with effect from the 2011/2012 year.
從2011-2012財務年度起，未成年人的“非賺取性收入”不再享受低收入抵扣，超過$416以上的部分，將按最高稅率45%進行征收。
3. Self Management Super Fund (SMSFs) （自營養老金）
The supervisory levy payable by SMSFs has been increased to $180 from $150 a financial assistance funding levy has been imposed in 2011.
2011－2012財務年度自營養老金的監管費用從$150上漲到$180.
4. Spouse offset (配偶稅務抵減)
From 2011/12, the dependant spouse rebate phases out for all spouses born after 1 July 1971.
從2011－2012財務年度起，對於1971年7月1日后出生的配偶，將不再適用配偶稅務抵減。
5. Education tax refund （教育退稅）
The cost of school uniforms is an eligible expenses for the purposes of the education expenses tax offset from 2011/2012
從2011－2012財務年度開始，學校製服費用將可以申報教育退稅。
6. Fringe benefit tax （福利稅）
For new vehicle contracts entered into after 7:30 pm on 10 may 2011, the existing statutory fractions will be phased out and replaced by a flat rate of 20% over the next four years.
對於在2011年5月10日7：30pm之後購買的新車，在計算福利稅的時候，先用的法定比率將通過四年的時間，逐步統一成20%。
7. Super co-contribution thresholds （養老金共同供款）
In the 2011-12 Federal Budget, the government announced that the freeze of the indexation applied on the superannuation co-contribution income thresholds will apply for an additional year. So enjoy $1,000 super co-contribution last year and make sure your contribution is received by 30 June 2012.
根據2011－2012政府財政預算，政府將繼續維持$1000政府共同供款。從2012－2013年起，政府的共同供款的上限將會減少到$500. 因此，請充分享受好最后一年$1000的共同供款計划。
Year of entitlement Maximum entitlement Matching rate Lower threshold Higher threshold
2011-12 $1,000 100% $31,920 $61,920
2012-13 $500 50% $31,920 $46,920
8. Higher Education Loan Program (HELP) debt (高等教育貸款計划)
From 1/1/2012, the discount for students choosing to pay their HELP contribution up-front has been reduced from 20% to 10%, and the bonus on voluntary repayments of $500 or more of a HECS / HELP debt has been reduced from 10% to 5%.
從2012年1月1日起，學生選擇提早償還高等教育貸款計划的折扣從20%降低爲10%， 自願還款$500以上的獎金也從10%減低到5%。 |
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发表于 2012-3-15 08:36
