|
|
此文章由 北木山人 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 北木山人 所有！转贴必须注明作者、出处和本声明，并保持内容完整
本帖最后由 北木山人 于 2013-6-22 21:23 编辑
以下是ATO网站的案例：
Example: Nina
On 10 August 2009, Nina opened a first home saver account (income year 2009-10).
On 14 September 2009 and 15 May 2010, she deposited $1,000 to her account (a total of $2,000 for the income year 2009-10).
On 13 December 2010, Nina deposited $500 to her account (income year 2010-11) .
On 20 October 2011 Nina bought her first home (income year 2011-12).
Nina made sure she lodged her Notification of home purchase for a first home saver account with her account provider by 20 December 2011 (30 days after her settlement date). This form advised her account provider that she wants the account balance paid to her at the end of the minimum qualifying period. (Without it, her funds are transferred to her superannuation.)
Once she had purchased her first home Nina could not make any further deposits to her first home saver account.
Although Nina's account had been open for three years she had only made the minimum $1,000 contribution in one income year (2009-10). Therefore, Nina's account needed to be open in a further three income years before she could withdraw the balance in the account. The year she bought her home counts as a year.
The four income years that contribute towards Nina's minimum qualifying period are:
Income year Nina's contribution Is this a qualifying year?
2009-10 $2,000 Yes - because Nina met the minimum deposit requirement of $1,000.
2010-11 $500 No.
2011-12 $0 Yes - because Nina owned her home in this year (the year she bought it).
(Nina cannot make any contributions after the date of purchase)
2012-13 $0 (no contributions allowed) Yes - because Nina owned her home in this year.
2013-14 $0 (no contributions allowed) Yes - because Nina owned her home in this year.
Nina can withdraw her money and put it towards her mortgage at any time from 1 July 2013 because the 2013-14 income year is Nina's fourth qualifying year.
At the end of the minimum qualifying period you can apply to have the account closed and the balance paid to you so that you can pay it to your mortgage.
The funds must be paid towards your mortgage within 28 days of being released from the account.
If the balance of the mortgage is less than the balance of the funds, the excess must be paid to your superannuation.
Attention：
Your mortgage must be genuine. A genuine mortgage is one where you are not an associate of the mortgagee and you are dealing with each other at arm's length. An associate includes your spouse, relative, or relative of your spouse. |
|
胡侃NIKKOR 18-200MM F3.5-5.6 (2008-11-6) kur7 
楼主:北木山人
发表于 2013-6-22 22:04
