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本帖最后由 simonwang 于 2016-10-28 13:38 编辑
CHILD SUPPORT (ASSESSMENT) ACT 1989 - SECT 43
Subject to this Part, a parent's adjusted taxable income for a child for a day in a child support period is the total of the following components:
(a) the parent's taxable income for the last relevant year of income in relation to the child support period;
(b) the parent's reportable fringe benefits total for that year of income;
(c) the parent's target foreign income for that year of income;
(d) the parent's total net investment loss (within the meaning of the Income Tax Assessment Act 1997 ) for that year of income;
(e) the total of the tax free pensions or benefits received by that parent in that year of income;
(f) the parent's reportable superannuation contributions (within the meaning of the Income Tax Assessment Act 1997 ) for that year of income.
(d) is $5,000, all others nil, so your child support income is $5,000, regardless you actually don't have employment income.
Put in this way, child support income would ignore negative gearing and recognise the "negative" amount as income. Your rental income might be $10,000, all deductible costs $15,000. The law does not use $10,000 as your income for child support, instead only the $5,000 is used.
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工作就这么稀里糊涂换了。真实经历分享。部分经验介绍 (2008-8-12) tui0001 
发表于 2016-10-28 09:45
