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如果你们firm不玩self-managed super fund的话，基本SUPER就是下面几点知识：
1. 9.25%of ordinary paid PROVIDED BY EMPLOYER ( incl S/L, A/L and PUB HO, but not inclu Workers Compensation payment)
2. 9.50% will apply after 01/07/2014
3. If an employee receives less than $450 wage per month, no super apply, however it accrues.
4. For self-employed people, they can make super contribution by them self. In most of case, they can claim a full deduction for contributions they make to their super until age 75. But the limit for after tax contribution is 150K per year otherwise additional tax will apply.
5. Employee can also use salary sacrificing method to contribute superannuation. ( I think the cap is 25K per year? cant remember) This is not subject to FBT.
You can check ATO website where you will be able to find most of info you need.
But In my opinion, unless you are applying for a senior payroll position, your interview will not ask you lots of "deep" questions.
I dont know much about self- managed super fund.
Good Luck!
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甜蜜蜜~~~马卡龙甜到心里，更新50楼马卡龙棒棒糖 (2012-12-5) junni813 
发表于 2014-5-22 21:40
