求专业人士作答：工作签证时在澳洲积攒的super，换成PR并办理退休是否可以免税取出？

tvyl

朋友退休以前在澳洲工作过几年（工作签），公司给缴纳的super，退休后就离开了澳洲。印象中离开澳洲半年后，super账户的资金就自动划转到ATO了？而且听说按照规定，如果要取出这笔钱，即便他已经到了退休年龄，也一样要缴接近50%的所得税。

问题是，如果朋友的孩子担保他们做父母移民，然后来澳洲找一份工作再干上大半年，同时继续缴纳super，之后再申请在澳洲退休。那么，ATO是否还会对工作签和PR时期的super税率分开对待（前者50%，后者0%）？还是一视同仁，就按本地退休一分钱也不用缴纳呢？

有没有朋友大概了解ATO的处理方式呢？非常感谢！

jeff_lawsons

It is my understanding that these super benefit will need to remain in the Australian Super System until a condition of release has been met.

However, note that if he was a temporary resident of Australia and arrived on a temporary eligible Visa, he may be able to access their Super on departing Australia under the Departing Australia Superannuation Payment rules (DASP).

The DASP is subject to withholding tax, as follows:

- 0% for the tax-free component
- 38% for a taxed element of a taxable component
- 47% for an untaxed element of a taxable component.

Please see ATO Link:

https://www.ato.gov.au/printfrie ... eparting-australia/


If that person returns back to Australia and become a permanent resident, the usual rule will apply, that is, he needs to meet a condition of release in order to access the super.

tvyl

jeff_lawsons 发表于 2016-6-28 15:01
It is my understanding that these super benefit will need to remain in the Australian Super System u ...

Thanks, no doubt he is able to access to his own super, just need to pay a heavy 47% tax.

Question is, if he got a permanent visa and work for another few months, will he be able to retire and access this fund without paying too much tax, just as an ordinary Australian retiree?

jeff_lawsons

tvyl 发表于 2016-6-29 18:31
Thanks, no doubt he is able to access to his own super, just need to pay a heavy 47% tax.

Questio ...

Generally, taxpayers at or above preservation age and under 60 are taxed at marginal tax rates and tax offset of 15% is available.

However if the taxpayer is aged 60 or more, super income stream is not subject to tax.

The residency status need to be determined separate, the income stream received does not change this.

财神爷

一视同仁。超过60岁，可以按照pension的方式取出来

tvyl

财神爷 发表于 2016-6-30 13:54
一视同仁。超过60岁，可以按照pension的方式取出来

谢谢，我在ATO的官网上查询，按我的理解是，
如果这笔钱已经被纳入ATO的管理，哪怕你拿到了澳洲身份后再次回澳洲工作，这笔super还是要按临时签证的税率缴纳。而且并没有区分是否年满60岁。

请问您身边有没有实际的案例？只针对退休后的，因为如果年纪轻取不出super，也就无从知晓这笔钱会如何打税。

本身来说，给政府交税是可以理解的。但是这个税率接近50%，非递增税率，而且也完全不照顾持有人的年龄。

财神爷

tvyl 发表于 2016-7-1 15:23
谢谢，我在ATO的官网上查询，按我的理解是，
如果这笔钱已经被纳入ATO的管理，哪怕你拿到了澳洲身份后再 ...

这个税率是给非澳洲人离境的

tvyl

财神爷 发表于 2016-7-1 15:28
这个税率是给非澳洲人离境的

您说的没错。

但如果您是在临时签证时赚取的这笔super，之后拿了永居身份后选择到龄退休，政府是否会按照本地人的标准给付super？还是会把临时签时期积攒的super分开处理，对这部分使用高额的税率呢？主要是这部分不太清楚。

财神爷

tvyl 发表于 2016-7-1 16:36
您说的没错。

但如果您是在临时签证时赚取的这笔super，之后拿了永居身份后选择到龄退休，政府是否会按 ...

法律没有特别区分

zuozuo

应该联系当初的super公司，看账户里有多少钱。

应该两段时间的super都是一视同仁的。 过了60岁都可以全额取出来，不用交税。

tvyl

谢谢，看来不试一试是无从得知了。