自己多交SUPER可以抵税吗

红袖添饭

有个问题请教各位税务高手：公司的雇员，不是SELF-EMPLOYEE或者CONTRACTOR, 公司按时帮交SUPER。现在如果自己拿出一些税后的收入存进SUPER，可以在年终报税的时候抵税（即这部分自己用税后的钱自己交的SUPER是否就不用交税）吗？如果可以，限额是多少呢？

谢谢各位分享！

Poweregg

好像要payroll把税前的钱调高才行

Poweregg

税后放的，最多赚点co-contribution
但是好像块取消了

michael.jyu

查一下simonwang的帖子，介绍的比书上还好！

allenoak

可以的，你叫你雇主多帮你放些super和你帮你的spouse多交super都可以有效的帮助你reduce your tax payable

isdnman

不过进了 SUPER 就基本只有到退休才能拿出来

cycwong21

税后的收入存进SUPER, No, can't reduce your tax.

You can discuss with your company, ask for salary sacrifice to your super. Then, your tax would be lower.

However, nowaday money was gone to super making loss. The money you saved from paying tax would be lost in market.

taku

co-contribution can do

simonwang

The answer should be no: tax treatment when the super fund receive your money is different.

When you made post tax contribution, there is no contribution levy 15%. Then the contribution has to stay as post income tax status.

Meanwhile, if you contribute pre-tax into super, there is 15% levy.

If what LZ said is doable, even if the payroll can adjust the income tax, the levy is a problem: not only the super fund will have no information about the adjustment, the investment return or lost will be a pain.

simonwang

原帖由 taxsolution 于 2012-5-23 13:32 发表
可以的，你叫你雇主多帮你放些super和你帮你的spouse多交super都可以有效的帮助你reduce your tax payable

Incorrect.

If you contribute pre tax income into spouse Super, it will raise FBT tax payable when reducing income tax payable. Worse off. Only the pre tax contribution in own account is FBT exempt.

If contribute from post tax income:

Superannuation spouse contribution tax offset

A tax offset may apply if contributions are made on behalf of your spouse to a:

• complying super fund
• retirement savings account (RSA).

This tax offset applies to contributions made on behalf of non-working or low-income-earning spouses, whether married or de facto.

You may be able to claim an 18% tax offset on super contributions of up to $3,000 you make on behalf of your non-working or low-income-earning spouse.

EligibilityYou may be entitled to a maximum tax offset of up to $540 each financial year if:

• you did not claim a tax deduction for the contributions
• both you and your spouse were Australian residents when the contributions were made
• at the time of making the contributions you and your spouse were not living separately and apart on a permanent basis
• the sum of your spouse's assessable income, including total reportable fringe benefits amounts and reportable employer super contributions (RESC) for the financial year, was less than $13,800
• the contribution was made to a super fund which was a complying fund in the income year in which you made the contribution.

[ 本帖最后由 simonwang 于 2012-5-23 14:06 编辑 ]

JohnnySu

原帖由 红袖添饭 于 2012-5-23 00:44 发表
有个问题请教各位税务高手：公司的雇员，不是SELF-EMPLOYEE或者CONTRACTOR, 公司按时帮交SUPER。现在如果自己拿出一些税后的收入存进SUPER，可以在年终报税的时候抵税（即这部分自己用税后的钱自己交的SUPER是否就不用交税）吗？如果可以，限额是多少呢？

谢谢各位分享！

S

Super contributions have 2 categories: Concessional and non-concessioal contributions.
Concessional contribution is taxable in the fund at 15% and is deductible to the payer (in most cases)
Non-concessional contribution is not taxable in the fund and is not deductible.

Employer contribution is classified as concessional and therefore it is deductible to the employer.

When comes to personal contribution you can choose to put it in as either. If you choose to put in as Non-concessional you maybe eligible to get a government co-contributes but the contribution itself is not deductible. If you choose to put in as concessional contribution you will be able to claim a deduction if you are self-employed, meaning that less that 10% of your taxable income is from working as an employee. To be able to claim this you will also need to notify your fund.

you could get a tax offset of up to $540 on the non concessional contribution you made on behalf of your spouse. This is calculated as 18% of a $3000 contribution but requirements have to be met.

There are caps applied to these contributions(ye2012)
concessional 25k p.a.  (50k if over50)
non-concessional 150k p.a.  (people under65 can bring forward 3 year)

Excess contribution tax will apply on amounts over the caps, which effectively tax your contribution at 46.5%

[ 本帖最后由 taxbreak 于 2012-5-23 15:37 编辑 ]

JohnnySu

You can salary sacrifice into super. That way your taxable income will go down. But that is concessional (pre tax.)

simonwang

新财年，50岁以上的人只有养老金账户余额不到五十万才有$50000的cap，否则只有$25000。

红袖添饭

原帖由 Poweregg 于 2012-5-23 07:52 发表
好像要payroll把税前的钱调高才行

谢谢

红袖添饭

原帖由 michael.jyu 于 2012-5-23 08:48 发表
查一下simonwang的帖子，介绍的比书上还好！

谢谢，我去查

红袖添饭

原帖由 taxsolution 于 2012-5-23 13:32 发表
可以的，你叫你雇主多帮你放些super和你帮你的spouse多交super都可以有效的帮助你reduce your tax payable

谢谢高手，下一年开始我们就考虑这样做。只是现在已经年底了，我们就想搞明白现在自己放点税后的收入进SUPER对于退税还有没有帮助。

红袖添饭

原帖由 cycwong21 于 2012-5-23 13:46 发表
税后的收入存进SUPER, No, can't reduce your tax.

You can discuss with your company, ask for salary sacrifice to your super. Then, your tax would be lower.

However, nowaday money was gone to super mak ...

谢谢高手，是的我们是想知道把税后拿到手的工资自己存点进SUPER有没有税务上的优惠，这样看来是没有的了。

红袖添饭

原帖由 simonwang 于 2012-5-23 13:54 发表
The answer should be no: tax treatment when the super fund receive your money is different.

When you made post tax contribution, there is no contribution levy 15%. Then the contribution has to stay  ...

谢谢高手分享，好多知识啊

红袖添饭

原帖由 taxbreak 于 2012-5-23 15:29 发表
S

Super contributions have 2 categories: Concessional and non-concessioal contributions.
Concessional contribution is taxable in the fund at 15% and is deductible to the payer (in most cases)
Non-con ...

谢谢高手的分享！

红袖添饭

没想到我的一个问题有那么多税务专业人士热心回答，真的好感动～有些地方我还没看懂，得慢慢看了