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thundom 发表于 2017-7-26 09:20 
不免税，也单独的算法
抱歉，应该是部分免税：
Redundancy and early retirement
Genuine redundancy and early retirement scheme payments are tax free up to a limit based on the employee's years of service.
The tax-free amount is not part of the employee's ETP. It's reported as a lump sum in the employee's PAYG payment summary – individual non-business.
Any amount over the tax-free limit is part of the employee's ETP.
Working out and reporting the tax-free amount
The tax-free limit is:
Base amount + (service amount × years of service)
The base amount and service amount are indexed annually.
For example, for 2016-17 the tax-free limit is $9,936 (base amount), plus $4,969 (service amount) multiplied by the years of service. Therefore, for 10 years service, the tax-free limit for the year ending 30 June 2017 is:
$9,936 + ($4,969 × 10) = $9,936 + $49,690 = $59,626
The tax-free component of a genuine redundancy or early retirement scheme payment is shown at lump sum D on the employee's PAYG payment summary – individual non-business. |
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分享我采到和吃过的荠菜 (2005-7-31) 飞儿 
发表于 2017-7-24 10:39
