super里面的15％contributions TAX是虾米玩意儿啊？

小茉莉

最近在看关于super的doc
发现有一个contribution TAX（15％）
不知道这是一个什么冬冬
请教达人指教

另
这个财年我们希望多做一点抵扣
可是又不能买房子
也没有去年那种可以投入全抵扣的农业项目
可否多放钱在super里面来实现抵扣？

或者大家有什么别的方法
可否不吝知会啊？

xingbu

15%就是goverment 收的contribution tax啊. 感觉这回答跟没回答一样...

可以salary sacrifice 到super里, 把income tax rate 降低到15%...不过这个钱就暂时拿不出来了.

小茉莉

原帖由 xingbu 于 2007-12-12 12:09 发表
15%就是goverment 收的contribution tax啊. 感觉这回答跟没回答一样...

可以salary sacrifice 到super里, 把income tax rate 降低到15%...不过这个钱就暂时拿不出来了.

关于TAX
这个15％是不可以规避的么？
它的基数是我的super的投资收益还是super总额？
如果是super总额，是否我自己acrifice的也要课这个税？
super投资收益是否与其他投资受益一样课税？如果是，将super share给低收入的配偶，可否降低纳税额？

关于salary sacrifice
这个acrifice举动是我自己来操作么，抑或要跟公司协商？

从现在开始每笔薪水里面提交么，还是比如我正好有一笔存款到期，可以一下子打进去？

如果可以如上操作（一笔打入），是否我在这个财年结束前任何一天入super都可以而不会引起ATO的不好反应？


不好意思
问题比较多
期待回复

小茉莉

增加一个问题
如果TAX是在总额上计算的
而我可以自己一次性存入一笔钱

（事实上这钱本身就是我的税后收入）

再被课15％不是很冤枉啊？

VIP

税后收入自己存入没有这个税

xingbu

member contribution不用交15%的contribution tax。因为钱都是从你口袋里面出来的。employer contribution以及个人税前工资salary sacrifice到super，都要交15% tax.
super用你的钱投资增值部分比较复杂，大部分情况只需要交15%的税。
salary sacrifice to super需要和雇主协商，要有written agreement，不能随时操作。但是因为是fbt exemption，所以雇主一般可以同意，不会有什么问题。
银行存款到期和ato以及个人tax return没有什么关系，自己愿意的话，当然可以放到super中，好像限额是50000/年，仅仅是个人印象，不敢确定，要查查。

小茉莉

恩
早看见这个回答
就不要自己挖空心思想还有什么没想周全的地方了

小茉莉

原帖由 xingbu 于 2007-12-12 12:30 发表
member contribution不用交15%的contribution tax。因为钱都是从你口袋里面出来的。employer contribution以及个人税前工资salary sacrifice到super，都要交15% tax.
super用你的钱投资增值部分比较复杂，大部分情况只需要交15%的税。
salary sacrifice to super需要和雇主协商，要有written agreement，不能随时操作。但是因为是fbt exemption，所以雇主一般可以同意，不会有什么问题。
银行存款到期和ato以及个人tax return没有什么关系，自己愿意的话，当然可以放到super中，好像限额是50000/年，仅仅是个人印象，不敢确定，要查查。

多谢
今天没有分加了
先打白条明天来加

查完再来汇报

wo-ai-wo-jia

You need to contact your employer to arrange this, and you can only salary sacrifice the future salary but not the already received salary. If you pay super with your after tax money, it's called super co-contribution, it's not salary sacrifice.
Hope this helps .
more details please see:
http://www.ato.gov.au/individuals/content.asp?doc=/content/38172.htm

xingbu

原帖由 wo-ai-wo-jia 于 2007-12-12 12:35 发表
You need to contact your employer to arrange this, and you can only salary sacrifice the future salary but not the already received salary. If you pay super with your after tax money, it's called supe ...

不好意思纠正下啊, co-contribution是政府对收入低于$58000/年,确并自愿从税后工资里多付super的人奖励, 上限为1500元, for every $1 contributed up to $1000 pa, the government will match it with $1.50 where you earn $28000 pa or less. 超过$28000 pa的收入每增加$1.00 奖励就少5c. 税后所交super不能完全achieve con-contribution.

小茉莉

原帖由 wo-ai-wo-jia 于 2007-12-12 12:35 发表
You need to contact your employer to arrange this, and you can only salary sacrifice the future salary but not the already received salary. If you pay super with your after tax money, it's called supe ...

谢谢分享链接

这网站字好小
看起来真吃力（汗，点击A＋可以放大字体）

存档
Introduction to super

Superannuation is a way of saving money for your retirement.

Employers must pay superannuation contributions on behalf of all their eligible employees. This compulsory contribution is called the superannuation guarantee.

The aim of the superannuation guarantee is to ensure as many Australians as possible enjoy the benefits of superannuation income when they retire from the workforce.

You and/or your employer can put money, called contributions, into a superannuation fund or retirement savings account.

Superannuation funds are managed by trustees whose responsibility is to ensure your money is invested with care. Each fund has its own rules, but must also follow government rules that are designed to ensure all superannuation is properly managed. These funds are called complying superannuation funds. Retirement Savings Accounts are not super funds but operate under similar rules. The superannuation guarantee must be paid into a complying superannuation fund or retirement savings account.

If you are an eligible employee, your employer should contribute a minimum of 9% (super guarantee) of your earnings base to a complying superannuation fund or a retirement savings account. They should do this at least every quarter – or every three months.

Over time, money put into a superannuation account builds for your retirement. When you retire, this money (or superannuation) is paid to you either as:

A lump sum
A superannuation pension, or
A combination of both.

小茉莉

原帖由 xingbu 于 2007-12-12 12:44 发表

不好意思纠正下啊, co-contribution是政府对收入低于$58000/年,确并自愿从税后工资里多付super的人奖励, 上限为1500元, for every $1 contributed up to $1000 pa, the government will match it with $1.50 where you earn $28000 pa or less. 超过$28000 pa的收入每增加$1.00 奖励就少5c. 税后所交super不能完全achieve con-contribution.

突然发现有个很根本的问题没有问啊：

我以member的身份自己在super里面“自愿从税后工资里多付super”
这钱在年终报税时候可以抵扣么？
如果可以，如何操作？
把这笔税后收入净值还原到税前实际数额再抵扣么？

又：对于一方收入较高，一方没有收入的家庭而言，是否可以有split的super membership来操作？
或者无业人士可否自购super？
用于给无业配偶购买super的资金在报税时可以抵扣否？

xingbu

我以member的身份自己在super里面“自愿从税后工资里多付super”
这钱在年终报税时候可以抵扣么？
-----------既然是out of pocket money就跟tax return没有关系了.

对于一方收入较高，一方没有收入的家庭而言，是否可以有split的super membership来操作？
----------有spouse contribution, 用税前工资替配偶付super, 目的和salary sacrifice一样, 也是bring down有收入那一方的marginal rate.配偶super 帐户也要交15% contribution tax.

无业人士可否自购super？
--------------当然可以, 就是自己存养老金一样的. 都是after tax contribution (non-deductible)

小茉莉

原帖由 xingbu 于 2007-12-12 13:24 发表
-----------既然是out of pocket money就跟tax return没有关系了.

那对我来说意义就不大了

小茉莉

原帖由 xingbu 于 2007-12-12 13:24 发表
我以member的身份自己在super里面“自愿从税后工资里多付super”
这钱在年终报税时候可以抵扣么？
----------有spouse contribution, 用税前工资替配偶付super, 目的和salary sacrifice一样, 也是bring down有收入那一方的marginal rate.配偶super 帐户也要交15% contribution tax.

这条信息倒是有用的紧

xingbu

spouse contribution也有限额控制，具体数字不记得了 ，要查ato网站确认。

小茉莉

What is the superannuation spouse contribution tax offset?
Taxpayers can claim an 18% tax offset on superannuation contributions of up to $3,000 made on behalf of their low income or non-working spouse. The maximum rebate allowed is $540.

Who is eligible?
To be eligible to claim the maximum tax offset, your spouse must be receiving in total $10,800 or less in a financial year. A reduced tax offset is payable for spouses earning up to a total of $13,800 in a financial year.

A 'spouse' includes another person who, although not legally married to you, lives with you on a bona fide domestic basis as your husband or wife, but does not include a person who lives separately and apart from you on a permanent basis.

How is the spouse's superannuation taxed?
Your eligible spouse contributions made to your spouse’s superannuation account are treated as a 'tax free component' in the complying superannuation fund or retirement savings account (RSA). This means that they are not subject to the tax that applies to assessable superannuation contributions. Therefore, the full value of the contribution is invested for your spouse's retirement.

When contributions are eligible to be withdrawn from your spouse’s superannuation fund or retirement savings account on retirement, they form part of the tax free component of a super lump sump payment. They are not included in your spouse's assessable income and are, therefore, tax-free.

Is there a limit on the amount that I can contribute on behalf of my spouse?
No. There is no limit on the amount of money that you can invest in your spouse's superannuation account. While the tax offset is calculated on sums of $3,000 or less, you may contribute more than this if you wish. Spouse contributions are non-concessional contributions and as such are subject to the $1,000,000 transitional non-concessional cap that applies from 10 May 2006 to 30 June 2007.

小茉莉

Can I claim the tax offset for contributions split from my superannuation account to my spouse's superannuation account?
No. You cannot claim the superannuation spouse contributions tax offset for contributions split to your spouse’s superannuation account, as the amount split to your spouse’s superannuation account is a contributions-splitting ETP – that is, an ETP roll over – not a contribution. Spouse contributions are non-concessional contributions and as such are subject to the $1,000,000 transitional non-concessional cap that applies from 10 May 2006 to 30 June 2007.

If you intend to claim a tax offset for contributions to your spouse’s superannuation account (eligible spouse contributions):

you must make contributions directly to your spouse’s superannuation account
your spouse’s assessable income plus reportable fringe benefits amount must be less than $13,800 in a year of income, and
you must both be residents (for Australian tax purposes) at the time you make those contributions.
How do I claim the tax offset?
You can claim the tax offset through your tax return. The tax offset is calculated in one of three ways.

Where you have made $3,000 or less in eligible spouse contributions and your spouse's total assessable income and reportable fringe benefits is $10,800 or less, the tax offset is calculated as 18% of the eligible spouse contributions.
Where you have made more than $3,000 in eligible spouse contributions and your spouse's total assessable income and reportable fringe benefits is $10,800 or less, the tax offset is calculated as 18% of $3,000 – that is, $540.
Where your spouse's total assessable income and reportable fringe benefits exceeds $10,800, the eligible spouse contributions limit of $3,000 is reduced by $1 for each $1 of assessable income and reportable fringe benefit in excess of $10,800. The tax offset is calculated as 18% of the lesser of the amount of the spouse contributions for the year or the reduced amount of the spouse contribution limit. Therefore, the tax offset is zero when your spouse's total assessable income and reportable fringe benefit is $13,800.
Examples
A taxpayer contributes $3,500 to a superannuation fund on behalf of a spouse. The spouse's assessable income is $10,800 and reportable fringe benefits is $0.
$10,800 (the actual assessable income) - $10,800 (the base assessable income) = $0

The reduced amount is: $3,000 (the maximum contribution entitled to the tax offset) - $0 (the excess assessable income) = $3,000

or

The actual contribution made is: $3,500.

As the reduced amount is less than the actual contribution it is used to calculate the tax offset.

The tax offset is therefore 18% x $3,000 = $540.

A taxpayer contributes $2,500 to a superannuation fund on behalf of a spouse. The spouse's total assessable income and reportable fringe benefits is $12,000.
$12,000 (the actual assessable income and reportable fringe benefits) - $10,800 (the base assessable income and reportable fringe benefits) = $1,200 (the excess assessable income and reportable fringe benefits)

The reduced amount is: $3,000 (the maximum contribution entitled to the tax offset) - $1,200 (the excess assessable income and reportable fringe benefits) = $1,800

or

The contribution actually made is: $2,500

As the reduced amount is less than the actual contributions it is used to calculate the tax offset.

The tax offset is therefore 18% x $1,800 = $324.

Can my spouse withdraw the money at any time?
No. There are limits on when your spouse can withdraw their superannuation. Low income earning spouses cannot withdraw from the fund or RSA until they reach preservation age (55 to 60) or retirement (whichever comes later).

You should contact the Australian Prudential Regulation Authority (APRA) for advice on the limits for withdrawing superannuation for non-working spouses. Superannuation can be withdrawn from the fund or RSA early on death, permanent disability or severe financial hardship.

Can my non-working spouse roll over all or part of the undeducted contributions on subsequent withdrawal from the fund or RSA?
Yes, when rolled over, the undeducted contributions component retains its identity and gives rise to an undeducted contributions component in a payment by the roll-over fund.