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发表于 2014-1-21 12:37
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回眸一笑 发表于 2014-1-21 13:13
超过多少呢？
Investing on behalf of children
Children’s savings accounts
Savings accounts of dependent children under the age of 16 have special income taxation rules.
If the child’s tax file number is not supplied, the investment body must withhold tax at the top marginal tax rate on interest earnings, although tax isn’t payable until the child’s income, including interest, exceeds the under-18 tax-free threshold of $416.
Interest income earned on the account must be declared by whoever controls the account, not whose name it is in, or whose name it is held in trust for.
Children do not need to lodge a tax return if their only source of income is interest totalling less than $416. However, if the investment body has withheld tax, the child must lodge a return to get a refund. |
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