-----------------------
Taxable Income | Tax on this income
-----------------------------------------------------------
$1-$6000 | Nil
-----------------------------------------------------------
$6000-$20000 | 17 cents for each $1 over $ 6000
-----------------------------------------------------------
$20001-$50000 | $2380+30 cents for each $1 over $2000
-----------------------------------------------------------
$50001-$60000 | $11380 + 42 cents for each $1 over $50000
-----------------------------------------------------------
$60001 and over| $15580+47 cents for each $1 over $60000
-----------------------
5、可抵扣税款(Tax Offsets)包括:Baby Bonus,无独立收入的配偶抵扣额($3.94 per day, 最多$1437)或家庭税务福利(FTB)、老年税务抵扣额(男65,女62)、个人提交养老金的相应抵扣额、30%私人医疗保险折扣等。
6、(4)减(5)等于“应付税款”。
7、HECS和SFSS债务偿还额(HECS And SFSS Liability):下面是HECS的还款率表。
------------------------
HECS rates table
HECS repayment income Repayment rate% of HECS repayment Income
--------------------------------------------------------------
Below $23242 Nil
$23242-$24510 3%
$24511-$26412 3.5%
$26413-$30638 4%
$30639-$36977 4.5%
$36978-$38921 5%
$38922-$41837 5.5%
$41838 and above 6%
------------------------
8、医保费用征收款和追加款(Medicare Levy and Surcharge):正常情况下,每人的医保费用征收款为(3)“应纳税收入”的1.5%。低收入者/家庭(个人收入少于$14539或家庭收入低于$24534 -$33546, 根据孩子的数目递增)可免征收。单身(无小孩)收入大于$50000或家庭收入大于$100000者,需缴纳额外的1.5%!即总共3%的医保费用征收款!(现在大家知道所谓的免费医疗是从那里来的了吧)
9、(其它)可退税款(Tax Credits And Refundable Tax Offsets):由税务局根据你的实际情况来计算。
10、(6)+(7)+(8)-(9)=应缴(或)应返回税款(Refund or Amount Owing)。税务局会寄Notice of Assesment 给你。