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请教关于lump sum payments: label D [复制链接]

Wobat

皮靴族

发表于 2008-8-28 15:16 |显示全部楼层

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lump sum payment Label D amount is tax free, I do not know where I should fill this item amount?
是不是不用报税了呢? 有人能帮忙解答一下吗? 谢谢!!

丹儿

布鞋族

发表于 2008-8-28 16:13 |显示全部楼层

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能把问题换个方法说吗？真的看不太明白

丹儿

布鞋族

发表于 2008-8-28 16:16 |显示全部楼层

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如果你的payment summary中lump sum payment D中间有数字的话，不用交税，不用列入你个人的tax return。
ato定义如下
Lump sum payment D
Any genuine redundancy or early retirement scheme payments that are shown at box D on your PAYG payment summary – individuals non-business are not assessable payments and should not be shown anywhere on your tax return.

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xingbu

金靴族

发表于 2008-8-28 16:18 |显示全部楼层

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原帖由丹儿于 2008-8-28 16:13 发表
能把问题换个方法说吗？真的看不太明白

同不明白。。

我很小，可我很有味道.......

Artcore

银靴族

发表于 2008-8-28 18:02 |显示全部楼层

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A Lump Sum D payment is any genuine redundancy or early retirement scheme payments that are shown at box D on your PAYG payment summary.

A genuine redundancy/ealy retirement scheme payment comprises a tax free amount and an assessable amount.

The tax free amount is non-assessable non-exempt income. The amount in excess of the tax free amount is assessable as an employment termination payment if it qualifies as such a payment under s 82-130.

The tax free amount in 2007/08 is worked out by the formula:

Base amount + (service amount × years of service)

where base amount is $7,020 ($6,783 in 2006/07) and service amount is $3,511 ($3,392 in 2006/07).

You don't have to include this amount in the tax return, it is not an exempt income (e.g. scholorship), but it is not assessable, i.e. tax-free!