关于medicare levy题目求解释。加分

zhengyiren

题目：Pete derived taxable income of $36500 and his wife Paige derived taxable income of $20000 during the current income year.They have three dependent children.
Required: calculate the Medicare Levy for Pete and for Paige.

答案： Pete's MCL: 365000x2%- [46609x2%-(56500-46609)x8%]=$589.1

红色部分实在不理解。求解答。

悉尼浪子

Combined income less than the upper limit, levy reduced.

Brucehome

楼下是正解.

题外话: 学校或CPA/CA出这种题就是脑子进水了,根本 没有任何意义和时间去做这种人工计算,老师复核卷子的时候不会看你的过程, 知道概念就行了.

steveking

Reduction amount 公式见
s 8(2) Medicare Levy Act 1986 - Amount of levy — person who has spouse or dependants

zhengyiren

steveking 发表于 2018-5-5 19:18
Reduction amount 公式见
s 8(2) Medicare Levy Act 1986 - Amount of levy — person who has spouse or  ...

能帮我解释一下括号里的算法是为什么这么算吗

肩上的蜻蜓

当家庭收入低于Medicare levy low-income threshold，免除Medicare levy。
如果高于low-income threshold，但低于UPPER LIMIT的时候，部分免除Medicare levy，按超过最低门槛的收入部分，四倍减少税额，上限应该是 46609 + 46609 /4 = 58261，家庭收入超过58261，就没有减免了

zhengyiren

肩上的蜻蜓 发表于 2018-5-5 21:22
当家庭收入低于Medicare levy low-income threshold，免除Medicare levy。
如果高于low-income threshold， ...

这个我知道。但题目里括号里的计算是什么意思呀？为什么要用最低限额乘以2%,然后再减去最高和最低限额的差再乘以8%？

steveking

zhengyiren 发表于 2018-5-5 21:32
这个我知道。但题目里括号里的计算是什么意思呀？为什么要用最低限额乘以2%,然后再减去最高和最低限额的 ...

这是法律规定。

Jasminemary

这是公式:
2% of the family income threshold in relation to the relevant person – (8% x (the family income in relation to the relevant person – the family income threshold in relation to the relevant person)

具体请参照: legislation.gov.au/Details/C2014C00327