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Tax-free threshold for newcomers to Australia
Did you arrive in Australia permanently this year?
If you entered Australia during the financial year with the intention of staying permanently, your tax-free threshold needs to be pro rated. This means you can only claim the tax-free threshold for the number of months you were a resident of Australia for tax purposes.
Your tax-free threshold will therefore be lower than the full year’s threshold available to most taxpayers. You are entitled to a threshold amount based on the number of months you have been in Australia, counting the month you arrived.
The monthly entitlement is one-twelfth of $6,000, which is $500. The Australian financial year runs from 1 July to 30 June the next year. You therefore need to calculate the number of months from the month you arrived until 30 June, the end of the financial year.
Example
John became an Australian resident on 17 March 2004. He is entitled to the tax-free threshold from March to June (four months) in the 2003-04 financial year. His tax-free threshold is therefore:
$500 x 4 = $2,000.
This means John will not have to pay tax on the first $2,000 of his taxable income for the 2004 financial year. For anything over $2,000, he will start to pay tax at the rate of 17%. The thresholds for the other tax rates will not change.
Since John had less tax-free income than a resident for a full year John will pay more tax on the same income. This only happens once – for each subsequent year John is a resident he will be entitled to the full tax-free threshold.
http://www.ato.gov.au/youth/content.asp?doc=/content/39242.htm |
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椰香红豆糕 & 椰蓉纸杯面包 (2007-11-16) 紫雪花 
发表于 2005-5-21 00:44
高手快出来指点,好几个同事都这么说,不知改没改,或是不是适用于新移民,TAX网上没找到相关条例
发表于 2005-5-21 11:16
