关于SUPER 和TAX ，请教

归来

情况： 夫妻 一方全职，年入 > 90k，  另一方 0收入。

请问，是否可以如下操作，

全职方 将 收入 中的 $3000，存入另一方的SUPER， 从而 TAX 可以 OFFSET $540。

而0收入方的SUPER，因为有co-contribution， 是否可以得到政府补的 $1500 ?

其实这个情况，非常常见，或许也很简单。偶是税盲，特请教大家。多谢。  以下为ATO 条款


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super co-contribution?
The super co-contribution was introduced from 1 July 2003. It is an Australian Government initiative to help low to middle income earners save for their retirement.

If you are eligible and make personal superannuation contributions to a complying superannuation fund or retirement savings account, the Government will match your personal super contribution with a co-contribution up to certain limits.

From 1 July 2004, the maximum co-contribution amount was increased from $1,000 to $1,500.

For the 2005-06 income year only, the Government has announced a one-off additional payment, doubling your co-contribution entitlement for that year.

From 1 July 2007, the maximum co-contribution amount will stay at $1,500, and the self-employed may be eligible.

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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 归来 于 2008-6-20 12:53 编辑 ]

xingbu

原帖由 归来 于 2008-6-20 12:46 发表
情况： 夫妻 一方全职，年入 > 90k，  另一方 0收入。

请问，是否可以如下操作，

全职方 将 收入 中的 $3000，存入另一方的SUPER， 从而 TAX 可以 OFFSET $540。

而0收入方的SUPER，因为有co-contribution， 是否可以得到政府补的 $1500 ?

可以将有收入一方的部分税前收入存入到配偶的super account里，这部分是可以tax deductable的， 也就是spouse contribution.  

但是没有收入的配偶是不可能像受到政府的co-contribution的。因为co-contribution的eligiability里规定了申请人至少要有10%的收入来源于employer， 既然没有收入， 就不能享受。

详细了解co-contribution是否受有资格申请co-contribution 请看这个贴。
http://www.oursteps.com.au/bbs/v ... &extra=page%3D1

归来

Am I eligible for the super co-contribution?
The eligibility criteria for the co-contribution have now been widened to include more people.

From 1 July 2007, you will be eligible for the co-contribution in a year of income if:

you make a personal superannuation contribution by 30 June each year into a complying superannuation fund or retirement savings account
your total income is less than $58,980 (this is indexed annually to reflect changing average wages)
10% or more of your total income is from eligible employment, running a business or a combination of both
you are less than 71 years old at the end of the year of income
you do not hold an eligible temporary resident visa at any time during the year


带下划线的这条，是否表明 co-contribution中的10％ or more，必须是自己的收入？

照字面理解，应是“ 10％或以上的收入，来至于雇主，自营生意，或许两者兼有”。   不知道这句话，到底是何意。

[ 本帖最后由 归来 于 2008-6-20 14:07 编辑 ]

xingbu

原帖由 归来 于 2008-6-20 14:02 发表
照字面理解，应是“ 10％或以上的收入，来至于雇主，自营生意，或许两者兼有”。   不知道这句话，到底是何意。

就是这个意思啊。就是10%以上必须是工作收入， 而不是其他人的赠与， 利息， 投资收入。