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本帖最后由 velasco 于 2014-5-23 22:51 编辑
政府现在正立法把过去八种dependancy tax offset(包括配偶、父母退税)合为一种 Dependant (Invalid and Carer) Tax Offset (DICTO)。新的类别下,被抚养人(父母、配偶)必须因残疾不能工作(如领disability support pension或carer payment)抚养人才可以享受退税。预计该法案5月份国会重开后通过,从2012年7月开始生效。具体立法链接见http://www.treasury.gov.au/Consu ... nd-Carer-Tax-Offset
如果立法通过,是否意味着大部分父母移民过来后,即使由子女抚养,子女也将无法享受税收优惠,因为父母不属于因残疾不能工作人士。依稀记得最初讨论是:父母如果达到age pension年龄,子女可以享受这一退税,但目前讨论稿并未体现。罢罢罢,如果真是这样,各位同学也不用纠结父母过来探亲是否可以退税了。
From 2012‑13 onward, the new Dependant (Invalid and Carer) Tax Offset (DICTO) will only be available to taxpayers who maintain a dependant who is genuinely unable to work due to invalidity or care obligations.
The offsets to be consolidated are the invalid spouse, carer spouse, housekeeper, housekeeper (with child), child‑housekeeper, child‑housekeeper (with child), invalid relative and parent/parent‑in‑law tax offsets.
Taxpayers who are currently eligible to receive more than one dependency offset amount in respect of multiple dependants who are genuinely unable to work will be able to receive more than one amount of DICTO in respect of these dependants.
Taxpayers eligible to receive the zone, overseas forces or overseas civilians tax offsets will be able to continue to claim their dependency offset amounts under the current arrangements, and will face no change to their offset entitlements.
更新:
已成法案,没有悬念了。ATO已更新信息(ATO的新网站很蛋疼呀)
http://www.ato.gov.au/Individual ... -carer)-tax-offset/
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