请问做税前的 Salary Sacrifice 来多交 super 还能得到政府的 Co-contributions 吗?

小豹子

请问做税前的 Salary Sacrifice 来多交 super 还能得到政府的 Co-contributions 吗?

还是一定要用税后的钱来多交 super?

谢谢!

xingbu

不能。
一定要用税后的钱交，并且前提是assessable income也没有超过上限。

小豹子

啊? 糟糕, 那我都整成税前的了.....

小豹子

assessable income 是指税前的工资吧?

steveking

原帖由 小豹子 于 2010-5-3 15:07 发表
assessable income 是指税前的工资吧?

还有银行利息，投资啊等等。瞎猜的。。。

小豹子

明白了,这里有一个 sample:

http://www.ato.gov.au/individual ... amp;page=14&H14

Simone is an employee who, for 2009–10:

    * earns an annual salary of $41,922
    * salary packages car and mortgage costs, which give her a reportable fringe benefit of $4,000
    * salary sacrifices $5,000 in superannuation contributions, which her employer pays
    * has work-related deductions of $3,000
    * makes an after-tax personal contribution of $200 to her superannuation fund.

Simone's total income for income threshold purposes is:

(assessable income + reportable fringe benefits + reportable employer superannuation contributions – business deductions) = $41,922 + $4,000 + $5,000 – $0 = $50,922.

Simone's income is between the lower and higher income thresholds and her entitlement is subject to a sliding scale. Her co-contribution amount will be the lesser of the maximum amount under the sliding scale or an amount equal to the total of her eligible personal super contributions (up to a maximum of $1,000). She uses calculation 3 for 2009–10.

Simone's maximum co-contribution entitlement is:

$1,000 – {[total income of $50,922 – $31,920] x 0.03333} = $366.66, which is rounded up to the nearest multiple of 5 cents, giving $366.70 (amount A).

Her co-contribution based on eligible personal super contributions (up to a maximum of $1,000) is:

$200 x 1.0 = $200 (amount B).

Simone will receive $200, the lesser of amount A and amount B.