税务案例

freshpoint

看到几个税务例子和大家分享。

搞不懂，不知道怎么SACRIFICE去支付房贷和信用卡。。。有会操作的朋友分享下经验吗？

salary-sacrifice $100,000 (to cover school fees, mortgage and credit card payments) until March 31, 2015


Case studies | High earners

Company director Robert, 48, earns $450,000 a year and Andrea, a 45-year-old HR executive, earns $250,000 a year. Both salary-sacrifice the maximum $25,000 a year into superannuation (including 9.25 per cent compulsory super).

Change The new 2 per cent budget repair levy on assessable income above $180,000 means Robert will have to pay $5400 and Andrea $1400 to $6800. Because Robert earns above $300,000 he is already paying $3750 more super tax after last year’s budget – an extra 15 per cent on top of the standard 15 per cent contributions tax on his $25,000 contribution.

Action plan The couple are employees so can’t divert salary to a family trust or company. But Robert could salary-sacrifice $100,000 (to cover school fees, mortgage and credit card payments) until March 31, 2015 before the FBT rate goes up, and save $3773 (the net difference in tax payable between the FBT that would be paid and the higher personal tax that would otherwise be paid on Robert’s original salary). Both are already salary-sacrificing into super so can’t further reduce their taxable income this way. They plan to lift their super contributions to $30,000 each when the contributions cap increases on July 1.


Case studies | New parents

Company executives Jane and John earn $90,000 and $120,000 respectively. They plan to have their third child next year.

Change A more generous paid parental leave scheme was announced in the budget but with a salary cap of $100,000 rather than $150,000. The proposal is to implement a maximum payment of $50,000 over 26 weeks. Superannuation will also be paid. (The current scheme pays a maximum of $622.10 per week, or $11,198 over 18 weeks.)

Action plan As Jane earns less than $100,000 she is eligible for the higher payments and should receive about $45,000 for the first six months after the birth of the baby. Compared with the current scheme it is a good incentive to stay home, although some planning may need to be done around the reduced income for the time she is not working.



Case studies | Patients
Greg, Carol and daughters Louise, 12, and Shelley, 10, visit their GP 23 times a year. Greg gets monthly prescriptions for blood pressure and cholesterol, Carol for HRT and Louise for ADD.

Shelley uses about two prescriptions a year. Their bill for GP visits and the chemist is $1885.

Change They will now have to pay a $7 co-payment for GP visits (capped at 10 a year for the girls) and prescriptions will cost $5 more each. Their bill for will now be $411 more at $2296.

Action plan Grin and bear it, and try to cut other household expenses to compensate.

Jing2008

这信息是从financial review 上拷贝来的吗？是不是只有付费会员才能看得到的？

ozforever

一般公司做不了。除非你在非盈利组织工作。因为他们不负fbt. 本人非税务会计。

Artcore

现在最高的个人边际税是45% + 1.5% （Medicare Levy) + 0.5% (National Disability Scheme) = 47%.

如果这2% Budget Repair Levy 法律通过的，最高的个人边际税是47% + 2% = 49%。

也就是说，FBT rate将是49%。但新的FBT年度已经从01/04/2014开始了。只是47%。

如果法律通过了，49% FBT rate也只能从01/04/2015开始，所以理论上从01/04/2014到31/03/2015是节省2%

Hillwang

Artcore 发表于 2014-5-18 19:05
现在最高的个人边际税是45% + 1.5% （Medicare Levy) + 0.5% (National Disability Scheme) = 47%.

如果这 ...

g

正解，9个月内还能找点机会

simonwang

You can actually save 2 years debt levy.