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使一部分算，有个limit。付你的钱里面你最后几周的工资和没用完的年假要算tax，剩下的是redundancy pay，在一定limit内不交tax，不报税，超出的按employment termination pay 交税。楼主你最好问下HR或看下你的contract和公司规定，看工作多少年给多少周工资就大概知道多少钱了，超出limit的算taxable income。
2013/2014 financial year的limit是：
First $9,246 tax free 之后 $4,624 tax free for each completed year of service。
Redundancy payments
A genuine redundancy payment is a payment made to you as an employee who is dismissed because the job you were doing has been abolished.
Depending on your employment conditions, for example, what your employer is required to pay under the industrial agreement or employment contract, a genuine redundancy payment may include:
payment in lieu of notice
severance payment of a number of weeks' pay for each year of service
a gratuity or 'golden handshake'.
The following payments are not included in a genuine redundancy payment:
Salary, wages or allowances owing to you for work done or leave already taken for work completed
Lump sum payments of unused annual leave or leave loading paid on termination of employment
Lump sum payments of unused long service leave paid on termination of employment under a formal arrangement.
Payments made in lieu of superannuation benefits.
Tax-free limit
Any payments that meet the conditions of a genuine redundancy are tax free up to a limit based on your years of service with your employer. The tax-free limit is a flat dollar amount plus an amount for each year of completed service in your period of employment with your employer. Indexation changes the tax-free limit on 1 July each year.
Before a payment is tax free up to the limit, it needs to meet all of the genuine redundancy conditions:
The payment is more than the amount your employer would have paid you if you voluntarily resigned or retired in other circumstances
The termination of employment is before you turn 65 and earlier than the date you would have left your employment anyway
Your employer does not have any agreement with another person to re-employ you
If you are related to the employer in some way, the payment is not more than it would have been if you were not related (known in tax law as dealing with each other at 'arm's length')
The redundancy is genuine.
Any amount over the tax-free limit is taxed as an employment termination payment (ETP). If your redundancy does not meet the genuine redundancy rules it will be taxed as an ETP.
Any genuine redundancy payments that are shown at 'Lump sum D' on the payment summary you received are not assessable payments and should not be shown anywhere on your tax return. |
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ll (2013-6-26) bernadine 
发表于 2013-10-31 11:55
