SMSF Concessional Contribution Questions

晓风残星

Hi all,

会计菜鸟有问题想问， 关于tax planning。

I come across this issue at work, just out of interest how does the following works?

Company A，has a taxable income of $60K taxed at coy rate @ 30%
Individual， taxable income $30K，marginal tax rate ～15%, the individual is an employee for the company and received $5K during the year, with reportable employer contribution of $450.

The individual also receives dividend from the company to claim back franking credits. Given her salary from the company, she satisfies the 10% work test and thus eligible to claim the personal super contribution.

However, given her marginal tax rate is ~15%, while the company's tax rate is @ 30%, isnt is more beneficial to claim the deduction in company's accounts, as deductible super. expenses ( salary sacrificed) ??

Looking forward for replies,
Thanks in advance.

中魂子

The individual also receives dividend from the company to claim back franking credits. Given her salary from the company, she satisfies the 10% work test and thus eligible to claim the personal super contribution.

LZ概念错误。The individual cannot pass the10% working test, not eligible for personal contribution.

但是可以通过salary sacrifice 来做 concessional contribution. 由于total income is low, 此individual is eligible for low income offset, so the marginal tax rate is below 15%.不建议做super contribution. 具体问题还需具体分析。