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本帖最后由 冰与火之歌 于 2025-9-20 17:25 编辑
绝对不是, 不要随意相信ai给你的答案
政府的精算师不是吃素的
你可以去看 treasury的bill原文 ,写的非常清楚,仅仅针对超过3m的部分(也就是超出余额),而不是 收益x比例
https://treasury.gov.au/sites/de ... c2023-443986-em.pdf
For each income year from 2025-26, the Commissioner will calculate a Division 296 tax liability and
notify individuals of their tax liability for a given income year. Division 296 tax will be levied at a
rate of 15 per cent on a percentage of the individual’s superannuation earnings equal to the
percentage of their TSB above $3 million. Division 296 tax will be levied directly on individuals and
imposed separately to personal income tax and superannuation fund tax. Individuals will have the
option of paying their tax liability by either releasing amounts from their superannuation or using
amounts outside of the superannuation system. Tax associated with a Division 296 tax on defined
benefit interest may be deferred.
Proposed Division 296 tax
The proposed tax on imputed investment earnings associated with the proportion of earnings attributed to balances above $3 million also employs a headline rate of 15 per cent, but as shown by the examples below a number of adjustments are made in calculating the tax liability. The 15 per cent Division 296 tax rate cannot be simply added to the current headline rate to come up with a total effective tax rate on investment earnings.
https://www.superannuation.asn.a ... d-proposed-changes/
这个链接里也有具体case 你可以自己看
最后 3m 会不会 index，并没有最后定论，目前已经有风声 还是要继续修改
https://smsmagazine.com.au/news/ ... 1goRek1n1UdfEh2cp2g
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我们所经历的状态； 人活着，就是一种心情，一种心态——三系列 (2007-1-16) purpleme 
楼主:dootbear
发表于 2025-9-20 11:53
发表于 2025-9-20 15:13
