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朋友今年61岁，gross wages A$ 55,000 in 2007/2008 financial year. 与公司签了salary sacrifice for superannuation 的合同。从总收入中，A$ 22871 salary sacrifice 放入了他的super fund. 他个人的车（under his name）有5000 KILOMETRES for business use in last financial year, car engine capacity< 1600cc.以下是我为他做的tax return for last financial year. Income: Gross Wages (55000-22871): 32129 Mobile allowance: 450 Exempt assessable income (super salary sacrifice): 22871 Bank interest: 347 Total assessable income: 32926 Deduction: Car expense related to work (KM Method) 5000(km) x 0.58 2900 Donation: 300 Total deduction: 3200 Total taxable income (32926-3200): 29726 Tax on (29726-6000) x 15% 3558 Medicare Levy (29726 x 1.5%) 445 Less: Low income rebate: 750 Mature age worker tax offset 500 PAYG 4938 Tax payable: (2185) 总之朋友可以从ATO退回A$2185. 以上计算请高人指正。 |
