请问一个Taxable收入的计算问题

单衣纵酒

比如说Base Salary是X，Taxable收入就应该是X＋其他的收入W；

如果个人从Base Salary中税前额外购买了Super Y；并且公司在9%的Super外又另外补贴了Super Z

请问这样一个财年的Taxable收入是：
X+W+Z呢？
还是
X+W－Y呢？
抑或
X+W－Y＋Z呢？

谢谢。

[ Last edited by horseanddragon on 2006-3-18 at 11:58 PM ]

fighting010605

bctransit

有可能是 X+W-Y也有可能是X+W+Y，要看公司怎么处理这个Y,如果是个人自己交Y,则是X+W+Y,但Y在super account中就不需要再交15%的税了，但如果公司将Y做为是salary sacrifice,则是 X+W-Y， 但Y在super account将被扣 15%的税

单衣纵酒

Z呢？

Y是从税前base里sacrifice的。

bctransit

既然Y是从税前base里sacrifice的,所以是 X+W-Y, Z 是公司给你的super, 9%只是一个标准，或者说是个最小值，Z是按照super的税收计算的（15%），不算入你的个人税收范围

maribel

感觉只是X+W。原因在于雇主已经给你付了9%MIN的SUPER。如果雇主没给你上SUPER，那么你的TAXABLE INCOME是X+W-Y，且Y要在SUPER FUND里上缴15%的税。

欢迎指正

单衣纵酒

我顶

休

若果你被定义为employee,就是X+W, http://www.ato.gov.au/businesses ... =/content/36602.htm
若果你是contractor,要看具体操作.

单衣纵酒

谢谢，请问休大师有具体的条款支持employee是 X＋W不？

休

若果是employee, 买super 是老板的责任,不少于9%. 这部份的钱不和你工资一起进你银行账户.年尾的PAYG payment summary也不显示这部份钱,因此你自然不用考虑它.

单衣纵酒

但自己before tax Donate的Super部分呢？

我觉得既然是税前付出去了，应该就不算在个人的Taxable收入内了。

休

自己学习去
http://www.ato.gov.au/super/cont ... m&page=1&H1

休

提醒一下楼主，salary sacrificing for superannuation 一般是差不多退休时用才有好处，象lz 这样的单身青年,多点现金旁身更实惠

西边雨

而且留在身边也有存款利息

麋鹿

Faint, i am too old, got to think about my future.

Except routine living expense, i only need some cash for books and films.
I prefer to keep them in super. First much less tax, secondly the super company seems running quite well with investment.

Thanks for Mrs. 休
BTW, the case i ask here is a litter bit more complicated tha super sacrifice.
Y we can call it a salary sacrifice, so it is not part of taxable income;
But Z is an extra part donated by company, not part of my base salary. Anyway it won't appear on my payroll, so not included in taxable income either.

The answer should be X+W-Y

麋鹿

Thans for bctransit's help and all the others as well.

I really appreciate it.

休

麋鹿  在 2006-3-20 11:44 AM 发表:

Faint, i am too old, got to think about my future.

Except routine living expense, i only need some cash for books and films.
I prefer to keep them in super. First much less tax, secondly the s ...

难到你准备单身一辈子? 谈恋爱要钱,结婚要钱,养孩子要钱,买房子要钱,...........

麋鹿

Faint, i can find welthy girls.

西边雨

girls?

因为坏所以帅

maribel

休  在 2006-3-20 12:35 发表:

难到你准备单身一辈子? 谈恋爱要钱,结婚要钱,养孩子要钱,买房子要钱,...........

Money can buy a house, but not a home