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本帖最后由 allenmlj 于 2017-10-24 22:21 编辑
vichybaby 发表于 2017-10-24 21:59 
谢谢提醒！会小心算一下的。
我们公司S/S还不影响公司交的SGC，因为是base+super，如果package，估计要受影响，termination payment有特殊的tax rate的，我们公司只要在leave前申请就可以把leave的payment S/S，AL可以cash out，只要留足四周就可以了，LSL具体要看不同州的规定。其实具体还是要看公司的政策的。
Sacrificing unused leave on termination:
An employee who had the foresight to put a salary sacrifice arrangement for unused leave on termination in place years ago would likely be able to sacrifice that portion of the termination pay, because leave is deemed to be ‘salary and wages’, but they could only sacrifice the leave which accrued after they put the arrangement in place. Not many employees think to do this, even if they are aware of the regulations. The Salary Sacrifice Ruling clauses about when leave has been ‘earned’ are 89 and 90.
Sacrificing redundancy and/or ETPs:
The following is an extract from the ATO website:
In general, the rules affecting taxation of ETPs are
a payment must generally be received within 12 months of your termination to qualify for concessional tax treatment
ETPs can’t be rolled over into super.
Redundancy pay and ETPs are not deemed ‘salary and wages’ for the purpose of salary sacrifice. The fact that they NOT mentioned in the Salary Sacrifice Ruling is sufficient to say they cannot be sacrificed. (The ATO website wording also assists re ETPs.) |
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秀秀我DIY新建的Deck和Pergola (2009-4-3) 宁静而致远 
发表于 2017-10-24 20:48
