在这里读懂2016/17澳洲联邦财政预算!

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Budget 2016/17 - How does it affect me?
2016/17联邦财政预算对个人税务及养老金的影响
摘要

  • Tax cut for individuals earning more than $80,000.

    个人收入超过8万澳元将获得一定程度的减税


  • Increased eligibility to make concessional contributions to super but caps decreased

    增加个人可减税养老金资格的适用范围,但是数额上限下降了


  •  Increase in availability of Low Income Spouse Contribution Offset.

    增加代替低收入配偶缴纳养老金而收到税务补助的适用范围


  •  Extension of Low Income Super Offset

    低收入者养老金补助政策的延续



Tax Cut for Individuals Earning More Than $80,000 收入超过8万澳元将获得一定程度的减税
From 1/7/16 the threshold at which the 37% tax rate commences is to be increased from $80,000 to $87,000. This means an individual earning more than $87,000 will save tax of $315 per annum.
自2016年7月1号起,37%的税率起征点将从$80,000提高到了$87,000。这意味着,个人收入超过$87,000每年将省税$315($7000 * (37%-32.5%))。
Several changes have beenmade to concessional contributions being:
可减税养老金的变化表现在以下几点:


  • If you are aged 65-74, from 1/7/17  you will be able to make concessional contributions regardless of whether  you are working or not.

    如果您是在65-74的年龄段,自2017年7月1日起,无论您是否工作,您都可以使用可减税养老金政策(过去是必须有工作收入才可以)


  • If you are under 75, from 1/7/17  you will be able to claim deductions on additional super contributions without having to enter complex salary sacrifice arrangements or being restricted if you have employment income. This makes concessional contributions much easier to make.

    如果您在75岁以下,自2017年7月1日起,不再需要提供复杂的薪水牺牲协议或者受工资收入比例限制的制约,您都可以使用通过额外支付可减税养老金來省税的政策


  • If you earn over $250,000 a year, from 1/7/17, contributions tax paid by your Super Fund on your contributions will be taxed at 30% rather than 15%. This tax rate is still 15% lower than if that income was taxed in your individual name.

    如果您年收入超过$250,000,自17年7月1日起,那么可减税养老金的税率将从15%上涨到30%,但是,它还是比放在您个人名下的收入税率(45%)少15%



  • The concessional contribution cap for all individuals will be reduced to $25,000 from 1/7/17.

    自17年7月1日起,所有个人可减税养老金供款的上限将下降到$25,000。


  • If you have under $500,000 in your Super Fund you will be able to carry forward unused concessional cap amounts on a rolling five year basis from 1/7/17. For example if you contributed $10,000 per year for four years (Which is $15,000 per year  below the cap amount) you would be eligible to contribute up to $85,000 as  a concessional contribution in the fifth year (This is the annual cap amount of $25,000 plus four years of unutilised cap amounts).

    自2017年7月1日起,如果您的养老金总额在$500,000以下,您的未用的可减税养老金上限额可以以5年为一个基准单位进行累计。例如,前4年,您每年缴纳养老金$10,000(每年还有$15,000 未用额度),第5年时您可以最多存可减税养老金$85,000(每年的额度是$25,000,加上前4年未用的额度 $15000*4 + $25000)


Increase in Availability of Low Income Spouse Contribution Offset 
增加代替低收入配偶缴纳养老金而收到税务补助的适用范围
From 1/7/17 you will be able to claim an offset for contributions made on behalf of your spouse if your spouse has an income below $37,000. This was previously only available if your spouse had an income under $10,800. The maximum offset is $540 which is applicable if you make a contribution of $3,000 on behalf of your spouse. It should be noted that spouse contributions are not eligible for the Government Co-Contribution so if you want to get the Government Co-Contribution as well you would either have to contribute more or claim less as a spouse contribution.
自2017年7月1日起,如果配偶收入在$37,000(以前是$10,800)以下,并且您代替您配偶缴纳的养老金,您将得到税务减免。你代替您的配偶缴纳$3,000的养老金(上限),您最多可以得到$540的税务减免(18%)。这3000算在您配偶的不可减税养老金额度内,并且配偶不能得到政府的额外税务补贴(Government Co-Contribution)。

Extension of Low Income Super Offset 低收入者养老金补助政策的延续。
The low income super offset which provides a rebate of contributions tax of up to $500 for people earning less than $37,000 will now continue. It was originally due to be abolished but has instead been renamed.
低收入养老金补助政策得到延续,年收入少于$37,000的纳税人最多将得到$500的养老金税返还的补助。此项政策一开始说要取消,但是最后改了个名字得以保留。此项政策针对于有工资收入,雇主给支付了SGC养老金的个人。雇主给支付的养老金所交的15%的养老金税可以最多有$500的返还。另外还有一个$500养老金补助政策,是针对于收入在$36,021以下,由个人税后收入存进自己的养老金账户,存进$1000最多可以拿到$500的补偿(Government Co-Contribution)。
It should be noted that all changes above are dependent on legislation being passed by parliament to approve the changes. 需要注意的是:以上的所有变化是否实施取决于是否能在议会中通过。


Budget 2016/17 - How does it affect my Business?
2016/2017 联邦财政预算对企业的影响
摘要
Small Business Budget Highlights:
财政预算中和小生意相关的摘要
Increase in small business turnover threshold.
上调小生意定义的年营业额上限

Cut to tax rate on small business earnings in companies from 28.5% to 27.5%.
小生意的企业所得税率将从28.5%下调至27.5%

Unincorporated small business tax discount to be increased.
增加非公司形式经营体生意的税率折扣
Content

Increase in Small Business turnover threshold 

上调小生意定义的年营业额上限


The small business turnover threshold is planned to be increased from $2m to $10m from 1/7/16. This opens up small business concessions to more businesses. Concessions include a lower tax rate, simplified depreciation and the ability to immediately deduct equipment purchases made before 30/6/17 under $20,000. Importantly however it does not apply to the valuable small business CGT concessions for which eligibility remains at $2m turnover.

自2016年7月1日起,小生意定义的年营业额上限将从200万澳元上调到1000万澳元。这意味着更多的企业将享受小生意减税优惠政策。优惠政策体现在以下:更低的税率,简化的折旧规则和可直接抵扣凡在2017年6月30日之前购买2万以下的可折旧的设备。但是,小生意的资本增值税的优惠还是只限于年营业额在200万以下的生意。


Cut to Small Business Tax Rate 

下调小生意的税率


The tax rate for incorporated small businesses will drop from 28.5% to 27.5% from 1/7/16. To pass on a similar benefit to unincorporated businesses, the small business tax discount introduced in the last budget will be increased to 8% of tax payable up to $1,000 per person. An example of how this would work is if you received a trust distribution from your small business of $30,000 and say this was taxed at your 32.5% individual tax rate, you would receive a tax discount $780.

自2016年7月1日起,公司形式的小生意经营体的税率从28.5%下调至27.5%。非公司形式的经营体也有类似的减税政策,上一财政预算(2015/16)引入这一优惠政策,从2016年7月1日起,非公司形式的经营体将享受税金折扣从5%增加至8%,每人最高减税金额不超过1000澳元。例如,您收到来自小生意的信托收入分配30000澳元,假如您的个人所得税的税率是32.5%,那么您将得到$780(30000*32.5%*8%)的税金减免。


While the corporate tax cut applies to businesses with turnover under $10m, the unincorporated business tax discount only applies to businesses with turnover under $5m.
税率的减免适用于营业额小于1000万澳元的公司形式的经营体和营业额小于500万澳元的非公司形式的经营体(信托,个人经营和合伙企业等)

It should be noted that all changes above are dependent on legislation being passed by parliament to approve the changes. 

需要注意的是:以上的所有变化是否实施取决于是否能在议会中通过。

Advice should be sought before taking action on any of the above. If you have any questions please contact us.

在采取任何行动之前请寻求专业人士建议,若有任何疑问,请联系我们

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