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回复楼上两位，adjusted taxable income如何计算呢？它包括taxable income, reportable fringe benefit，reportable employer super contribution以及其他。即便收到fringe benefit,也可以通过post tax contribution的方法减少payment summary里的reportable fringe benefit到零。所以完全可能一个高薪雇员通过salary sacrifice拿到政府津贴的。
去年开始的变化只是reportable super，car fringe benefit和很多其他的都可以做到reportable fringe benefit为零。
再贴一次ATO的范例就明白了，最后一列就是我说的情况，Taxable income 也减少了$7009，reportable fringe benefit 却是零。
| | Salary only
(no packaging) | Salary + car
(without employee contributions) | Salary + car
(with employee contributions) | Annual remuneration
| $65,000.00 | $65,000.00 | $65,000.00 | Less salary sacrifice amount (SSA)
| $NIL | $14,205.00 | $7,009.00 | Taxable income
| $65,000.00 | $50,795.00 | $57,991.00 | Less income tax (rates as at 1/7/08)
| $13,500.00 | $9,238.50 | $11,397.30 | Less 1.5% Medicare levy
| $975.00 | $761.92 | $869.86 | Income after tax and SSA
| $50,525.00 | $40,794.58 | $45,723.84 | Employee contribution
(paid for out of employee's income after tax has been deducted)
| | | $3,850.00 | Less car expenses
| $11,500 | NIL | NIL | Net disposable income
| $39,025.00 | $40,794.58 | $41,873.84 | Reportable fringe benefits amount for employee payment summary
| $NIL | $7,196
(car fringe benefit of
$3,850 x 1.8692) | $NIL |
[ 本帖最后由 simonwang 于 2012-4-14 11:58 编辑 ] |
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