有关10年报税的两个问题求助！

xxinyu

1.今年报税多了个 reportable employer super contributions? 请问这是什么意思？就填写工资收入的9%吗？在自己的和配偶的资料中都要填写吗？一定要填？

2。在education tax refund中 shared-care 和 argreed percentage 是什么意思，是不是只有拿福利的一方才能退税？拿如果母亲在家带孩子，拿FTB part A 没缴税就不能退了？  另，今年2月开始在primary school上kindy 的算不算是上primary school?

谢！

lovebandk

1. 不用填，你们没额外交super不可以填这项
2. 拿了FTB就不能退税了

[ 本帖最后由 lovebandk 于 2010-8-8 17:22 编辑 ]

xxinyu

1. 自己用税后工资交了1000元要填吗？
2。为什么拿了FTB PART A 就不能退，不是只有有资格拿FTB PART A的人才可以退吗？

谢！

Gladys123

If you ware paid more than 9% superannuation guarantee, your employer will put the extra mount as "reportable superannuation guarantee" in your PAYG Payment Summary (used to be called Group Certificate). Please check your PAYG Payment Summary if you were paid "reportable superannuation". In most of the case your employer won't pay extra for you. Be aware if you have salary sacrifice.

As to Education Tax Refund, you can only claim ETR if you receive FTB-type A.
Shared care means if you and your spouse are separated and share custody for your child.
Percentage means how much custody you have.
Even you are stay home mum, as long as you received FTB-A, you should be able to claim ETR.
You can only claim education expenses for your child if s/he is in primary school or high school. I don't think you could claim kindy expenses.

Hope this help.

Gladys123

$1000 after tax personal contribution to super is NOT "reportable superannuation".

xxinyu

多谢!
但是，kindy也是要买校服，和其他年级的学生一样上课，有学校的各项费用。

Gladys123

For pre-school expenses, you'd better contact school or education department. Please make sure your kid is enrolled in primary school for pre-school course. The school should be able to tell you if the expenses are for primary school, which is eligible for Education Tax Refund.

You should be able to claim the following items:
1. Computer/laptop and associated costs including repairs
2. Computer related expenses, including printer, USB
3. Software for education purpose
4. Word, Excel, Powerpoint, anti-virus
5. Paper-based school learning materials, including prescribed school textbook, study guide, and stationery.
6. Prescribed trade tools.

School uniforms are not eligible for ETR.

糊里糊涂

According to my understanding, the $1000 should be filled in reportable superannuation.

Agree with ETR

frostywb

原帖由 糊里糊涂 于 2010-8-10 07:40 发表
According to my understanding, the $1000 should be filled in reportable superannuation.

Agree with ETR

No, $1000 is not for sure. It is from your own after tax contribution, not from employer.

tracychen_2000

1. Reportable employer super contributions are those contributions your employer makes for you where all of the following apply:
A.  you influenced the amount or rate of super your employer contributes
B.  the contributions are additional to the compulsory contributions your employer must make under any of the following
     a. super guarantee law, b. an industrial agreement , c. the trust deed or governing rules of a super fund d. a federal, state or territory law.
C. salary sacrified super ： A salary sacrifice arrangement is a contractual agreement where you agree with your employer to forego part of your future salary or wages in return for providing benefits of a similar value. You cannot enter into a salary sacrifice arrangement for salary or wages you have already earned.

所以说，REPORTAL EMPLOYER SUPER CONTRIBUTION 绝对不是你税前工资的9%， 除非你老板按你税前工资的15%给你付养老金，那多出来的部分就要填上去了，你的老板给你的PAYG PAYMENT SUMMARY 上就会有写明了有没有这个数字，当然，也要注意的是，税务局上周刚跟税务代理发信，说发现了好多雇主不懂这一项，出的工资单上的这一项都是有错的，要税务代理报税时注意观察。

Salary Sacrifice Super ： 澳大利亚雇主是按季度支付员工的养老金给相关机构的，假设说，3月31号时，你可以和你的雇主商量，把你4-6月份的所有税前工资直接打进你的养老金账户，这个数字就是SALARY SACRIFICE ，就是REPORTABLE EMPLOYER SUPER CONTRIBUTION. 这样处理的话，你的工资单上的GROSS SALARY 就只有3个季度的数字，小了好多。 这种方法比较适合收入高，税率高的人士，因为进入到养老金账户的那一笔钱只会被扣15% 税（当然这所谓的一笔钱是有最高额限制的，超额的话税率就不同了，这里就不多说了，太复杂）

另外，要说明的是不管是用自己税后还是税前的收入给自己交养老金，都不是REPORTABLE EMPLOYER SUPER CONTRIBUTION ！

tracychen_2000

2. 一般是牛奶金进账的那个人来申请退EDUCATION TAX RETURN ， 但如果你们夫妻俩达成了协议，由你来退这笔钱，也是可以的。
你的小孩子2月开始念小学，最多可以申报半年181天的数字。 下面是税务局站上的例子：
Example - Child not in school for the full income year
Joe and Marie have one child, Elizabeth. Elizabeth started primary school on 28 January 2010. They are eligible for the Education Tax Refund for the period 1 January 2010 to 30 June 2010. Their total eligible education expenses are $900. Joe receives the family tax benefit (FTB) Part A for their family. Joe calculates his Education Tax Refund as follows:
Education expenses $900 x 50% = $450
Primary school maximum refund amount $390 x (181 / 365)* =$195
楼主要看清楚，校服费，CAMPING ，音乐器材，学校捐款等是不能报的。

tracychen_2000

EDUCATION TAX REFUND , frequently asked questions
http://www.ato.gov.au/individual ... mp;page=1#P129_9462

xxinyu

非常感谢楼上大侠的帮助，非常明了。谢。。。。。。。