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倒,要缴税的。
http://www.ato.gov.au/individual ... ontent/00217569.htm
Did you receive any other income?
Other income includes:
an amount released by one or more of your superannuation funds greater than the excess contributions tax liability stated on the release authority. The release authority is sent to you with the notice of assessment for excess contributions tax
lump sum payments in arrears. Do not include lump sum payments in arrears relating to superannuation income streams – show them at item 7
jury attendance fees
foreign exchange gains
royalties
bonus amounts distributed from friendly society income bonds
taxable scholarships, bursaries, grants or other educational awards
benefits or prizes from investment-related lotteries and some game-show winnings
income from activities as a special professional – author of a literary, dramatic, musical or artistic work, inventor, performing artist, production associate or active sportsperson. Amounts you have already included at item 1, 2, 13, 14 or 15 may also have to be shown here as you may be entitled to a concessional rate of tax if you have certain amounts of professional income. You will not be taxed twice on these amounts
reimbursements of tax-related expenses (including amounts imposed by the Tax Office as an interest charge) or election expenses which you have claimed as a deduction
any assessable balancing adjustment when you stop holding a depreciating asset (for example, because of its disposal, loss or destruction) for which you have claimed a deduction for depreciation or decline in value in previous years. Your car is a depreciating asset
payments made to you under an income protection, sickness or accident insurance policy where the premiums were deductible and the payments replaced income. Do not include payments from which tax has been withheld which you have already shown at item 1, or payments which have been shown on a payment summary which you have already shown at item 2
interest from infrastructure borrowings if you intend to claim a tax offset at item T14
interest derived under the land transport facilities tax offset scheme
gains derived on disposal or redemption of traditional securities that are assessable under section 26BB of the Income Tax Assessment Act 1936
allowances or payments you received as a member of a local government council that you have not shown at item 1 or 2
other taxable allowances or payments you received from Centrelink that you have not shown at item 5 or 6
work-in-progress amounts assessable under section 15-50 of the Income Tax Assessment Act 1997 that you received and have not included at item 15 Net income or loss from business.
Jury attendance fees
Include any jury attendance fees you received here. Do not include attendance fees if you had to pay the fees to your employer because you received your normal income while on jury duty. Do not include any travel and meal allowances that were included in the jury fees anywhere on your tax return.
[ 本帖最后由 steveking 于 2010-9-1 20:47 编辑 ] |
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