小白请教Employment termination payment (ETP)报税问题

drowndog

各路大侠，我在去年9月份换了一次工作，前一个雇主把我未休的年假折算成工资发给我了。
我想问一下，这部分钱是不是要当成Employment termination payment (ETP)来报税？
我看下面的定义中，好像我的情况满足第二项，但是不是很明白“unused rostered days off"的含义。
多谢！

Employment termination payment (ETP)
An ETP is a payment you received within 12 months of, and in consequence of, the termination of your employment, such as:

■
a payment in lieu of notice or a 'golden handshake'

■
a payment for unused sick leave or unused rostered days off

■
compensation for loss of a job or wrongful dismissal

■
a genuine redundancy payment or an approved early retirement scheme payment that exceeded the tax-free threshold for such payments (in 2012-13 the threshold is $8,806 plus $4,404 for each complete year of service)

■
a payment you received because of invalidity or a disability, that is, because you stopped being gainfully employed as a result of ill health certified by two legally qualified medical practitioners (other than payments made as compensation for personal injury).


An ETP does not include a foreign termination payment (FTP).

aeon6709

RDO 最简单的例子就是你的公司每天付你7.6hrs 工资,那四周就该付152个小时; 但是你可以每天工作8个小时,上19天的班, 到第20 天的时候你就可以不上班,但是公司仍然要付这一天的工资,因为你其实实际工作了152 个小时. 最后这一天就叫做RDO

aeon6709

你的annua leave pay out 一定不是RDO, 也不是ETP

aeon6709

An ETP does not include payments for unused annual leave or unused long service leave

aeon6709

FYI
http://ato.gov.au/Business/Emplo ... rmination-payments-(ETP)

drowndog

aeon6709 发表于 2013-8-6 00:06
FYI
http://ato.gov.au/Business/Employers/Worker-s-last-day-/Employment-termination-payments-(ETP)

Page not found

drowndog

自己去ATO查询了一下，发现如下规定：
http://www.ato.gov.au/Rates/Key-superannuation-rates-and-thresholds/?page=15#ETP_cap_amount
ETP cap amount

An employment termination payment (ETP) is a payment made in consequence of the termination of employment. It can include:

    amounts for unused rostered days off
    amounts in lieu of notice
    a gratuity or ‘golden handshake’
    an employee’s invalidity payment (for permanent disability, other than compensation for personal injury)
    certain payments after the death of an employee.

ETPs do not include:

    a payment for unused annual leave or unused long service leave
    the tax-free part of a genuine redundancy payment or an early retirement scheme payment.

The amount up to the ETP cap amount will be taxed at a concessional rate. The amount in excess of the ETP cap amount will be taxed at the top marginal rate.

drowndog

谢谢各位大侠的回复！
这些明白了。
没分，无法给各位加，抱歉了！