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qubonnie 发表于 2016-11-30 10:25 
对，借贴问一下，孩子的存款多少利息以下是不要报税的每年
1. Firstly, you will need to determine whether the interest income is that of the child or the parent. Who should declare the income and the tax rate depends on who has control over the funds and who uses the funds.
The ATO is of the view that if a person, other than the account holder (child) provided the funds for the child's account, and spends or uses the funds in the account as if they belonged to that person, that person needs to declare the interest from that account in their own tax return.
The ATO has issued a fact sheet in relation to children's savings accounts and the link can be found below:
https://www.ato.gov.au/Individua ... s-savings-accounts/
2. If the funds are not used by any person other than the child, the interest earned is the child's income.
The tax rate on the interest income would depend on whether the child is classified as an excepted person.
Generally, a minor is an excepted person if, on 30 June 2016, they were:
- working full-time, or had worked full-time for three months or more in the 2015-16 income year, and
* intending to work full-time for most or all of the 2015-16 income year, and
* not intending to study full-time in the 2015-16 income year.
- entitled to a disability support pension or rehabilitation allowance, or someone was entitled to a carer allowance to care for them;
- permanently blind;
- disabled and were likely to suffer from that disability permanently or for an extended period;
- entitled to a double orphan pension and received little or no financial support from relatives; or
- unable to work full-time because of a permanent mental or physical disability and received little or no financial support from relatives.
If any of the above applies to them, then the child will pay ordinary rates of tax on the interest income.
If the child is not classified as an excepted person, then the interest income would be taxed at higher rates.
Refer to the following link for further guidance:
https://www.ato.gov.au/Individua ... under-18-years-old/
Minors (other income) Other income Tax payable
0 — $416 Nil
$417 — $1,307 Nil + 66% of the excess over $416
$1,307+ 45% of the total amount of income that is not excepted income
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DO YOU ENJOY IT？--妈妈经分享 (2010-3-26) 小川妈 
发表于 2016-11-30 08:59
