夫妻退税-请高手解答

dumai

我老公年薪不到3万5，我去年只工作半年，共8500左右，请问我们是一起缴税，还是分开呢，这种情况我是不是他的depedent呢？如果一起，他们问SNI,那我从家里到工作的车费是不是可是Deduct呢？

Artcore

Amount of spouse rebate: 2007/08

The maximum dependent spouse rebate available to a taxpayer for 2007/08 is $2,100. Where the spouse derives separate net income, the rebate otherwise allowable is reduced by $1 for every complete $4 by which the spouse's separate net income exceeds $282. The 2007/08 spouse rebate therefore cuts out when the spouse's separate net income is $8,682 or more.

The ``separate net income'' of a dependant is not the same as his/her taxable income (which is gross assessable income less all deductions, including any non-business deductions). The separate net income is the dependant's gross income (including salary and wages, interest, dividends, business, rental and trust income, income from a partnership, pensions and some social security payments) less expenses that, in accordance with ordinary accounting and commercial principles, are direct costs against that income. Therefore, certain expenses that are not deductible under ITAA97 s 8-1 may be taken into account for the purposes of calculating a dependant's separate net income (in addition to those expenses that are generally deductible under s 8-1, such as business travel costs). Expenses that are not normally deductible but which may be taken into account for these purposes include:

• the cost of food consumed during working hours  — presumably only a reasonable amount would be allowed (suc as lunch, etc)
• ``non-commercial'' business losses incurred by a trader  
• expenses of travel to and from work and travel to deliver and collect children from work-related child care — motor vehicle expenses can be calculated using the cents per kilometre method, even if more than 5,000 kilometres are travelled (Taxation Determination TD 98/5), and
• net child care expenses, ie after deducting any cash rebate received under the Childcare Rebate Act 1993 or equivalent (Taxation Determination TD 98/5).

astina

本来就是分开报，你从家里到公司的车费不能报。

你的收入使得spouse rebate差不多没有

bootlick

原帖由 dumai 于 2008-7-23 15:47 发表
我老公年薪不到3万5，我去年只工作半年，共8500左右，请问我们是一起缴税，还是分开呢，这种情况我是不是他的depedent呢？如果一起，他们问SNI,那我从家里到工作的车费是不是可是Deduct呢？

你是他的dependant。你从家里到工作的车费可以做为SNI的deduction，但不可作为taxable income的deduction。

summer-dong

Where the spouse derives separate net income, the rebate otherwise allowable is reduced by $1 for every complete $4 by which the spouse's separate net income exceeds $282. The 2007/08 spouse rebate therefore cuts out when the spouse's separate net income is $8,682 or more.

有人能把这句翻译一下吗？意思是不是如果dependant的收入超过了$8,682就不能领到spouse rebate?
还有那个计划方式是怎么计算的，能举例说明一下吗?

summer-dong

没有人知道吗？:o

bootlick

原帖由 summer-dong 于 2008-7-26 10:42 发表
有人能把这句翻译一下吗？意思是不是如果dependant的收入超过了$8,682就不能领到spouse rebate?
还有那个计划方式是怎么计算的，能举例说明一下吗?

这句话是说dependant的SNI超过了$8,682就没有rebate了。
后一句没看明白你问的什么计划方式。

astina

原帖由 summer-dong 于 2008-7-26 12:42 发表
Where the spouse derives separate net income, the rebate otherwise allowable is reduced by $1 for every complete $4 by which the spouse's separate net income exceeds $282. The 2007/08 spouse rebate th ...

理解正确，超过282，每超4快，spouse rebate减一块。比如你收入290，那么spouse rebate减少2刀。到了你收入8682，整个rebate就减完了

summer-dong

哦,明白了
谢谢