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vivien75 发表于 2015-10-18 13:33 
ATO网站上说super concessional contribution 48岁以下的限额是3万 - 这是什么时候改48岁了? 从来都是50岁 ...
楼上的似乎把concessional contribution 和 reportable employer superannuation contribution (RESC) 混淆了
Concessional contribution = Total employer contributions plus any pre-tax employee contributions (also called salary sacrifice)
RESC (on everyone's PAYG payment summary) = Total employer contributions minus the non-influence portion of employer contribution (not always 9.5% super guarantee) plus any pre-tax employee contributions
e.g. as per enterprise agreement, employee is getting 10% employer contributions, in this case, employees don't have any influence over the contribution level that is mutually agreed by Union & Company, hence it's not part of RESC, however it does count towards Concessional Contribution
In terms of post-tax employee contribution (also called personal contribution), it then counts towards Non-concessional contribution limit.
贴了两个ATO的link :) 在公司天天搞这个,职业病又犯了,哈哈
https://www.ato.gov.au/Individua ... can-mean-extra-tax/
https://www.ato.gov.au/individua ... ntributions/?page=4 |
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Settle 之前的 Final Inspection 总结， 中和各家之长，希望对大家有所帮助！！ (2009-8-15) oceangoing 
发表于 2015-10-13 09:04
