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我想补交5年前的养老金，比如5年前还有1.5万额度可用，4年前还有1万额度。 现在我申请单位帮salary sacrifice 2万。问题是，钱进了super，怎么知道我是要从5年前的开始补？会自动从5年前的开始补，到了cap又自动补4年前的么？还是说我应该要填表和申请什么？ 找到了一些，不是ATO的，但是应该是这样的： How are carry-forward contributions processed? You don’t need to fill in any forms or notify your super fund (or anyone else) to use carry-forward. Just make your concessional contributions in the way you usually would – by salary sacrifice through your employer or by making personal tax-deductible contributions. Your super fund deducts 15% contribution tax. They will not deduct any additional tax when you exceed the general annual contribution cap – all liabilities for excess contribution tax are calculated and levied by the Australian Tax Office (ATO), not super funds. Your fund will report all your concessional contributions (including those paid by your employer) to the ATO. When you exceed the annual concessional cap in one year, the tax office will automatically carry forward unused cap amounts from prior years (if you are eligible). The oldest unused cap is used first. When it has been exhausted, the following year’s unused cap will be drawn upon, and so on. |
