澳洲入息稅四十幾巴仙的謬誤

個人入息分應課稅及免稅(免稅額及 superannuation),現行免稅額為$18,200,superannuation 為應課稅收入的 9.5%,應課稅收入 $180,000 以上稅率為 45%。

以 $200,000 應課稅收入計算,課稅 $63,547,但實質收入為 $200,000 + $19,000 super contribution,實際稅率 29%。以一百萬應課稅收入計算,實際稅率 35.6%。在沒有提供稅務檔案號碼下,無論入息多寡,均被扣起稅款(本地居民 49%,外地居民 47%),散工/黑工多不領稅檔號,不願報稅免令身份曝光,實無可言。

所有評論

Big Mac - 2015年02月11日 11:53

咁五仟萬港元喺澳洲應比幾多稅呢?比香港稅定澳洲稅化算?如果唔比任何一邊稅,咁喺唔喺叫避稅? 哈哈!!

 

亞難 - 2015年02月11日 12:16

Further to what Baron hing said, I would like to make the following remarks from my experience :

1. Australian taxation is NOT terrible, though I spent more than two hours in the first time I filled my Australian tax return.

2. If you reach the tax rate 45%, you are very very better off in Australia, with taxable income over $180,000 a year (in 2013/2014). The progressive tax rate starts at 19%.

3. Although you have to pay Medicare levy, you also get low-income tax offset if you earn less than $40,000 (if I remember correctly). There are other levies, but there are other possible off-sets. Take some time to study.

4. There are a few magic number to remember : tax threshold $18,200 (for single in 2013/2014), 19% starting rate, $173,000 tax income for single person (since you pay more than 30% effective tax from this point onwards (make your own Excel spreadsheet model)), 30% company tax rate (flat rate), 15% rate on income earned in your super fund.

5. Knowing the basic numbers above, then you can work you plan :

- try to put as much as you can in your super. Of course, you must have enough to live on in your daily life and there is limitation in making contribution (15%). Just look at the super, and you know what I mean.

- for semi-retired mid-age young man (in CCP's Chinese jargon, ha ha),

      * start your business,

      * use allowable $450,000 non-concessional contribution per each trustee of your self-managed super fund to buy business real property and you pay rent to this property in running your business,

      * try to make concessional contribution $35,000 per trustee (aged at least 55) a year to your super,

      * make you partner another trustee and do the same if possible,

      * get your own property and keep enough income for daily life (like buying health insurance),

      * use your super income and contribution to buy income share, like IAG/Telstra/Wesfarmers/Medibank/NAB (pick 8 to 10), since all their dividends are fully franked. Why?! Company tax at 30%, super fund at 15%, then you get tax refund from the ATO!!

      * at 65, you can really retire and enjoy you income at the lowest tax rate in Australia 15%. If you work, there is tax concession for old people.

亞難 - 2015年02月11日 12:20

Big Mac hing. Of course, the HK tax is unbeatable lah...But... well...there is a trade-off in many aspect of life.

Barwon - 2015年02月11日 12:43

亞難兄回應,詳盡兼竊秘,本意只指出交四十幾%稅的原委。

本土公民,當然要按澳洲稅制課稅,非澳洲註冊公司,無本地稅務責任。

Barwon - 2015年02月11日 13:04

錯字, 是「洩秘」。

老范 - 2015年02月11日 13:09

[[[... I spent more than two hours in the first time I filled my Australian tax return...]]]

 

两小時完工?亞難先生真神人也.哈哈哈!

 

假如澳洲報稅容易,市上不會 CPA 招牌林立,也不會有一衆 TaxHelp 義工.

 

澳洲「簡單」如每年一報的個人入息稅,亦「複雜」得一言難盡.首年勇字當頭自己報稅,自問收入只有薪金加紅薄仔利息,在港報稅幾十年,十分鐘埋單.怎料手持百多頁 TaxPack, 邊看邊填,幾乎死得.翌年不敢造次,找 CPA 幫手,準備單據分門別類也得費上大半天.(洗有公司嘜頭衫褲/買CD憑單回扣!...下删百例.)

 

但若因為其繁複而把某部分收入納税四十幾巴仙閉上眼睛說成「澳洲個人入息稅四十幾巴仙」,如果說者不是語言偽術有心誤導,便是他壓根底不知澳洲個人入息稅是啥東西.

a

ausfrancis - 2015年02月11日 13:17

Even if CY is not a tax resident, if his income is derived from Australia, he still has to pay tax on that income. Of course we have to look at how the Australian company booked its expenses, in Australia or in BVI. 

亞難 - 2015年02月11日 13:25

老范 hing, I work as a sole trader and I keep track of my earnings and expenses on a daily basis (using a simple MS Access program I wrote) since I have to report and pay my GST on a quarterly basis (a cash-base option I select), through BAS. So, it is relatively easy for me to fill my tax return at the end of the year.

Now I am thinking to go all online with the ATO. Actually, if you don't lead a very complicated life as the Aussies (they have so many off-sets, partners, etc..), it is not that tedious to fill the tax return indeed. Of course, my CPA training may help a bit, but not much.

 

亞難 - 2015年02月11日 13:28

ausfrancis hing, that 689 has to pay tax anyway, either in HK or Australia. If he said he didn't need to pay HK tax, then he must pay Aussie tax (or even in somewhere else). Saying that he didn't have to pay HK tax may be right, but definitely NOT the complete story.

老范 - 2015年02月11日 15:51

我受人二分四,無正 gear 負 gear, 連 sole trader 也不是.有回公司重組,有一非經常收入,更害得我 PAYG,年年交稅四次.

 

澳洲有收入,自然不能訛說在外地(如香港)交了稅便逃之夭夭.即使在香港交了,如果两地税款有異,便得在澳填交尾數.特首如非居民又無號數,如樓主說,先扣走47%.

Barwon - 2015年02月11日 16:41

做小檔口時餘閒不多,經稅務代理可延後報稅,把大小單據整理好入賬送交,代理拖了月餘只把數字搬過腦(連稅局電腦),隻字不改,開單過來上寫「for you, say $300」,認真感激?

 

之後自僱餘閒多,可自行報稅,Individual Tax 報了又要報 Business Tax,買賣過股票再要報 Individual Supplementary Tax,來回報攤拿表格幾回,留底又多抄一次,無耐性不行。一零年起網上報稅方便得多,pre-load 及 rollover data 為一絕,不用翻來翻去找紀錄,亦不能左避右避入息,十分鐘應可埋單,稅款差額直存/扣銀行戶口。

Barwon - 2015年02月11日 18:23

若交易構成僱主/僱員關係,特首應先被打四十七大板。自僱一族成氣候以來,澳洲稅局不時重申如收入只從一客戶所得,即構成僱主/僱員關係,應按個人入息課稅。

老范 - 2015年02月11日 19:08

[[[...比香港稅定澳洲稅化算?如果唔比任何一邊稅,咁喺唔喺叫避稅?...]]]

 

交税不是買菜,不容貨比三家,價低方幫襯.不可以因為香港稅比澳洲稅「化算」就選交香港稅而逃交澳洲稅.

 

「如果唔比任何一邊稅」,這不叫避稅,這是逃稅,聽拉.

 

如何避稅,我不知,但我不知並不等於了無辦法,有興趣者可以去問問稅務專家.

老范 - 2015年02月11日 19:10

上月中收到銀行通知,要自動獻身,申報是否美國稅民.四月中仍未申報者,銀行知會澳洲税局,轉告美國税局.看來那些只交港稅不交美稅者,開始有得震無得瞓.

老范 - 2015年02月11日 19:22

[[[...特首應先被打四十七大板...]]]

 

你我不清不楚那半億是否「除稅後」.此君禀神亦無句真,信半成即死.

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