请教关于Super spouse contribution tax offset

bxnswj

http://www.ato.gov.au/super/content.asp?doc=/content/19144.htm

Superannuation spouse contribution tax offset   

A tax offset may apply if contributions are made on behalf of your spouse to a:

complying super fund, or
retirement savings account (RSA).
This tax offset applies to contributions made on behalf of non-working or low income-earning spouses, whether married or de facto.

You maybe able to claim an 18% tax offset on super contributions of up to $3,000 you make on behalf of your non-working or low income-earning spouse.

Eligibility
You may be entitled to a tax offset of up to $540 (maximum) each financial year if:

you did not claim a tax deduction for the contributions
both you and your spouse were Australian residents when the contributions were made
at the time of making the contributions you and your spouse were not living separately and apart on a permanent basis, and
the sum of your spouse's assessable income and total reportable fringe benefits amounts for the financial year was less than $13,800, and
the contribution is made to a super fund, the fund must be a complying fund for the income year in which you make the contribution.

[ 本帖最后由 bxnswj 于 2010-6-26 21:01 编辑 ]

WICLO_C

存super时SUPER 的那个表有个选项，选了SUPER公司就知道了，就不会通知ATO付CO-CONTRIBUTION 给你老婆！年末报税时，在你自己这边算上这笔CONTRIBUTION就好了！ 但是要是你给她存的，她就拿不到CO-CONTRIBUTION的钱了！

[ 本帖最后由 WICLO_C 于 2010-6-25 12:39 编辑 ]

bxnswj

谢谢ls

[ 本帖最后由 bxnswj 于 2010-6-26 21:01 编辑 ]

点com

前提是你老婆要有super账户，如果是待业青年，那也白搭

WICLO_C

存！拿OFFSET 就不拿CO-CONTRIBUTION，既然她不能拿,当然可以存了拿OFFSET了！

bxnswj

谢谢

[ 本帖最后由 bxnswj 于 2010-6-26 21:02 编辑 ]