long service leave折算的收入如何交税

pangpang

朋友即将跳槽到新单位，没有时间休long service leave。这部分的收入如何处理才可以尽量少交税 (也就是不算做当年的 taxable income)?可以全部进Super 吗?

pangpang

是不是发错地方了，这里好像都是讨论和生意有关的

janine

http://www.ato.gov.au/businesses ... m&page=3&H3

sunrise

????

shuangchao

原帖由 pangpang 于 2009-2-25 18:21 发表
朋友即将跳槽到新单位，没有时间休long service leave。这部分的收入如何处理才可以尽量少交税 (也就是不算做当年的 taxable income)?可以全部进Super 吗?

Salary sacrifice arrangement is designed for future earning rather than your current entitlements. in another words, its for something you going to earn, not something that you have accured already.

pangpang

rerfer to http://www.maxsuper.com.au/super_school/2007_changes.php
'Deductible super contributions (including employer and salary sacrifice contributions)
In the past, there were aged-based limits on the amount an employer can contribute to your super. These limits include salary sacrifice contributions, because these are made by your employer from your pre-tax salary on your behalf.

However from July 1, 2007, the total of these employer and salary sacrifice contributions will be limited to $50,000 per year for everyone. (if you're aged over 50, a higher annual contribution cap of $100,000 will apply between 2007 and 2012)....'
my interpretation: you can put that part of money into super as long as you haven't received it.
Mr friend hasn't received the money yet, can she ask her current employer to put the long service leave entitlement money into super?

[ 本帖最后由 pangpang 于 2009-2-25 22:24 编辑 ]

shuangchao

I know she hasn't received the money, but she has accured these leaves from her years of services. To be an effective salary sacrifice arrangement, you cannot sacrifice entitlements that was accrued before the arrangement is entered into.

joybank886

如果有long service leaving的话，正常termination的话，lump sum的payment就用marginal tax rate来算，前提是开始accrue 的时间是在93年之后。
3楼好像贴了个链接。

雷拜客

mark