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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 －－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－ 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. －－－－－－－－－－－－－－－－－－－ Superannuation spouse contribution tax offset A tax offset may apply if contributions are made on behalf of your spouse to a:
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:
[ 本帖最后由 归来 于 2008-6-20 12:53 编辑 ] |
