求解 Medicare Levy Surcharge

weiwei0410

求问下面这个ATO的例子。

Josh有投资损失7000刀。

Total Income for MLS purpose 是把这部分的钱加上而不是减去。。。

请各位大神们赐教。。。






https://www.ato.gov.au/Individua ... are-levy-surcharge/

Example: Medicare levy surcharge for a single adult

Josh is 35 years old, single, and does not have the appropriate level of private patient hospital cover. In 2015–16, Josh’s taxable income is $90,000.

When Josh completes his tax return, he also completes the income test section of the tax return and declares:

reportable fringe benefits of $20,000
net investment losses of $7,000.
Josh’s total income for Medicare levy surcharge purposes is $117,000, which makes him a Tier 2 income earner for calculating the Medicare levy surcharge.

The amount of Medicare levy surcharge is only calculated against his taxable income and reportable fringe benefits. In 2015–16, Josh’s Medicare levy surcharge liability is:

($90,000 taxable income + $20,000 reportable fringe benefits) x 1.25%

= $1,375.

fuying

ATI -Adjusted Taxable Income

What is ATI?
A person's ATI is the sum of the following amounts:
taxable income
reportable employer superannuation contributions
deductible personal superannuation contributions
certain tax-free government pensions or benefits received by the person
target foreign income (income and certain other amounts from sources outside Australia not included in your taxable income or received as a fringe benefit)
net financial investment loss (the amount by which the person's deductions attributable to financial investments exceeded their total financial investment income)
net rental property loss (the amount by which the person's deductions attributable to rental property exceeded their rental property income)
adjusted fringe benefits (total reportable fringe benefits amounts multiplied by 0.51)
less any child support payments the person provided to another person.

zuozuo

$7000 在计算taxable income的时候已经扣除了。 但是，当计算MLS属于哪个tier的时候要加回去。 真正算交多少MLS的时候又不包括在内了。