新足迹 › 论坛 › 澳洲生活区 › 投资理财 › 税务相关 › 请教关于lump sum payments: label D

精华好帖回顾
· 穿越澳大利亚 -- 墨尔本到达尔文 (2009-9-7) JackZhang	· 新绿时节又逢君 - 2025年春台南京都中山道长野温泉横滨之旅 ... (2025-5-29) violinlearner
· 设计背后的故事(2) 政府给钱做小生意+3D+参加竞赛的logo (2010-2-4) 分辨率	· Lanshan:倾情奉献五款调理面包－白虾酱面包香葱肉松面包卷芝士条培根奶酪包肉松牛角包（全程超多图） (2011-4-27) lanshan

查看: 2001|回复: 5

请教关于lump sum payments: label D [复制链接]

Wobat

皮靴族

发表于 2008-8-28 16:16 |显示全部楼层

此文章由 Wobat 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 Wobat 所有！转贴必须注明作者、出处和本声明，并保持内容完整

lump sum payment Label D amount is tax free, I do not know where I should fill this item amount?
是不是不用报税了呢? 有人能帮忙解答一下吗? 谢谢!!

丹儿

布鞋族

发表于 2008-8-28 17:13 |显示全部楼层

此文章由丹儿原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者丹儿所有！转贴必须注明作者、出处和本声明，并保持内容完整

能把问题换个方法说吗？真的看不太明白

丹儿

布鞋族

发表于 2008-8-28 17:16 |显示全部楼层

此文章由丹儿原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者丹儿所有！转贴必须注明作者、出处和本声明，并保持内容完整

如果你的payment summary中lump sum payment D中间有数字的话，不用交税，不用列入你个人的tax return。
ato定义如下
Lump sum payment D
Any genuine redundancy or early retirement scheme payments that are shown at box D on your PAYG payment summary – individuals non-business are not assessable payments and should not be shown anywhere on your tax return.

评分

参与人数 1	积分 +2	收起理由
Wobat	+ 2	Thank you very much.

查看全部评分

xingbu

金靴族

发表于 2008-8-28 17:18 |显示全部楼层

此文章由 xingbu 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 xingbu 所有！转贴必须注明作者、出处和本声明，并保持内容完整

原帖由丹儿于 2008-8-28 16:13 发表
能把问题换个方法说吗？真的看不太明白

同不明白。。

我很小，可我很有味道.......

Artcore

银靴族

发表于 2008-8-28 19:02 |显示全部楼层

此文章由 Artcore 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 Artcore 所有！转贴必须注明作者、出处和本声明，并保持内容完整

A Lump Sum D payment is any genuine redundancy or early retirement scheme payments that are shown at box D on your PAYG payment summary.

A genuine redundancy/ealy retirement scheme payment comprises a tax free amount and an assessable amount.

The tax free amount is non-assessable non-exempt income. The amount in excess of the tax free amount is assessable as an employment termination payment if it qualifies as such a payment under s 82-130.

The tax free amount in 2007/08 is worked out by the formula:

Base amount + (service amount × years of service)

where base amount is $7,020 ($6,783 in 2006/07) and service amount is $3,511 ($3,392 in 2006/07).

You don't have to include this amount in the tax return, it is not an exempt income (e.g. scholorship), but it is not assessable, i.e. tax-free!