起征点是多少并不是问题的最关键。他只是没些人转移大家注意力的手段。
关键的是他的税务减免和税务返还机制的建立！
那广州来说，一个单身没有家庭负担的年轻人，可以拿1500勉强过活。但是，如果他结婚了，有孩子，有老人家，那怎么够啊。
另外，如果上半年交了很多税，下半年失业了没有饭吃，是不是也应当返还回来啊。
大家请参考一下澳洲个人所得税的大致规定：
澳大利亚是高税收国家，每个有收入的人都必须依法纳税，每个从事有报酬工作的人都必须有个人税号(很多赴澳大利亚的签证类别，如旅游签证和某些商务签证是不可以申请个人税号的)，而没有税号的人是难以在澳大利亚工作的。
每年7月1日至次年6月30日为一个财政年度，当一个财政年度结束时，每个澳大利亚有收入的人(包括非澳大利亚居民)都必须向税务局申报全年收入和纳税情况并多退少补税金，税率一般为17％至47％。
所有在澳大利亚合法工作的居民每年七月至十月间均须主动向澳大利亚税务局申报个人收入税，尽管其个人年收入低于免税额$6,000澳元，也须向税务局申明，有关计税方法如下：
计税收入 应交税 $1 - $6,000 零
$6,001 - $20,000 $6,000以上至$20,000之间的收入税率为17%
$20,001 - $50,000 $2,380 + $20,000至$50,000的收入税率为30%
$50,001 - $60,000 $11,380 + $50,000至$60,000的收入税率为42%
$60,001及以上 $15,580 + $60,000以上的收入税率为47%
备注：要算出你的应交税，先找出 比你的计税收入少但最接近的一档并把该档的应交税分别填进(b)和(c)。
应交税： $6,000为零 $20,000为$2,380 $50,000为$11,380 $60,000为$15,580 在每年的七月至十月之间，所有在澳大利亚有合法收入的人都应凭雇主的工资结算单向税务部门申报税项并支付税金，与此同时纳税人如符合低收入家庭、多家庭成员赡养、个人小生意等条件的话，可以向税务局申请退回部分或全部税金。报退税的手续通常可以自己办理，但多数纳税人由于不十分了解有关规则而选择由会计师或税务代理来完成，手续费大约为30至60澳元。
Individual income tax rates |
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In Australia, a taxpayer's income is taxed progressively. Broadly, this means that as you earn more income your average tax rate rises.
Progressive taxation means that higher income earners pay more tax than lower income earners. This is achieved by taxing a range of income brackets as a set percentage or cents in the dollar. These income brackets are called tax brackets. The following tables detail the tax brackets of our progressive tax system for the financial years ending 30 June 2005 and 30 June 2006.
The rate of tax within these brackets is called the marginal rate of tax. For Australian residents, the first tax bracket, from $0 to $6,000, has a zero marginal rate of tax. Tax is applied to every dollar after this figure. This tax-free amount is called the tax-free threshold.
These rates apply to individuals wh
- are residents of Australia for tax purposes for the whole financial year (see Residency - the basics for more information), and
- did not leave full-time education for the first time during the financial year.
Taxable income | Tax on this income |
$0 – $6,000 | Nil |
$6,001 – $21,600 | 17c for each $1 over $6,000 |
$21,601 – $58,000 | $2,652 plus 30c for each $1 over $21,600 |
$58,001 – $70,000 | $13,572 plus 42c for each $1 over $58,000 |
Over $70,000 | $18,612 plus 47c for each $1 over $70,000 |
Taxable income | Tax on this income |
$0 – $6,000 | Nil |
$6,001 – $21,600 | 15c for each $1 over $6,000 |
$21,601 – $63,000 | $2,340 plus 30c for each $1 over $21,600 |
$63,001 – $95,000 | $14,760 plus 42c for each $1 over $63,000 |
Over $95,000 | $28,200 plus 47c for each $1 over $95,000 |
The above rates do not include the Medicare levy of 1.5%.
Tax offsets reduce the tax payable. Tax offsets based on taxable income levels apply t
Other tax offsets apply to people with dependants, those living in remote areas and those who receive particular types of income or incur particular expenses.
If you are a non-resident for the full year, the following rates apply:
Taxable income | Tax on this income |
$0 – $21,600 | 29c for each $1 |
$21,601 – $58,000 | $6,264 plus 30c for each $1 over $21,600 |
$58,001 – $70,000 | $17,184 plus 42c for each $1 over $58,000 |
Over $70,000 | $22,224 plus 47c for each $1 over $70,000 |
Taxable income | Tax on this income |
$0 – $21,600 | 29c for each $1 |
$21,601 – $63,000 | $6,264 plus 30c for each $1 over $21,600 |
$63,001 – $95,000 | $18,684 plus 42c for each $1 over $63,000 |
Over $95,000 | $32,124 plus 47c for each $1 over $95,000 |
Non-residents are not required to pay the Medicare levy.
If you are under the age of 18, and receive ‘unearned’ income (for example, investment income), special rates apply. Read Income of individuals under the age of 18.
Capital gains tax (CGT) is not a separate tax, but a component of income tax. This means that capital gains are taxed at the rate that applies as a result of the level of your other taxable income.
Example
Fran, an Australian resident, made a gross capital gain of $2,000 in 2004-05. As Fran held these assets for more than 12 months, she is entitled to the 50% CGT discount. Her net gain to be included in her taxable income is therefore $1,000 (50% of $2,000). Her taxable income from all other sources was $55,000. The tax rate which applies to income between $21,601 and $58,000 for 2004-05 is 30 cents per dollar plus Medicare levy of 1.5 cents per dollar.
The tax and Medicare levy which applies to Fran's net capital gain is $315 (31.5 cents x $1,000).
A simple tax calculator is available to help you calculate the tax on your taxable income. The comprehensive tax calculator also takes into account Medicare levy, HECS/ SFSS repayments, tax offsets and tax credits to give you an estimate of the amount of your tax refund or debt.
If you want to know how much your employer (or other payer) is required to withhold from payments to you, use the Tax withheld calculator or read How much tax should be taken from my pay?
For more information on:
If you need help applying this information to your personal situation, phone us on 13 28 61.
Last Modified: Monday, 22 August 2005
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