澳洲taxable income, separate net income

在澳大利亚税务




这两个有什么区别呀,怎么填???

Your spouse's 2007-08 taxable income

Your spouse's separate net income

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真的不懂呀,有人知道吗

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taxable income是你配偶的应税收入
separate net income是你配偶的应税收入+一些免税的收入

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separate net income= total taxable income - 跟工作有关连的花费, 去上班所花的汽油费, 车费或火车票都可以减~~~

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separate net income:
1.salary and wages
2.termination payments representing unused annual leave and long service leave
3.pensions, including Australian annuities and superannuation income streams and exempt pensions listed at Pensions, allowances, payments and annuities
4.interest and dividend income – but not the franking credit attached to franked dividends
5.business, trust and rental income
6.Veterans’ Affairs payments and most Centrelink payments, including parenting payment (partnered), carer payment, remote area allowance and the language, literacy and numeracy supplement
7.any net gain for the income year
8.any maintenance payments your spouse received for their own support after divorce or separation – even though your spouse may not need to declare such income for tax purposes
9.the maintenance or accommodation component of a scholarship paid by the Commonwealth or a state except where that component is paid for helping to educate isolated children aged under 16 years

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不对吧。 上班的车钱是不能减的吧。只有有两份工作之间的travel可以减,出差什么的可以减。。反正就只是上下班有关不能减吧。?

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see : http://www.ato.gov.au/individual ... m&page=3&H3

reduce:

any expenses they incurred in 2007–08 in earning their income which they could claim as a deduction – see
Claiming a deduction for car expenses
Claiming travel expenses
Claiming a deduction for work clothing
Claiming self-education expenses
Work related expenses – decline in value
Work related expenses – publications
Miscellaneous work related expenses
Interest and dividend deductions
  
any amount they could claim in 2007–08 for the deductible amount of the undeducted purchase price of their foreign pension or annuity (see Undeducted purchase price of pensions)
net child care expenses they incurred in 2007–08 because they were working – that is, the amount paid by the dependant less any cash rebates (for example, child care benefit and rebates provided by an employer or union)
their expenses for travel during 2007–08 to and from child care because they were working
their expenses for travel during 2007–08 to and from work
expenses they incurred in 2007–08 in conducting a business activity that resulted in a deferred non-commercial business loss, even if they did not lodge a tax return.
Where any of the above expenses include car expenses, we accept a calculation of the expense based on a rate per kilometre multiplied by the actual number of kilometres travelled – see Claiming a deduction for car expenses using the cents per kilometre method. If this method is used, the 5,000 kilometre limit does not apply for the purpose of calculating your dependant’s SNI.

Your dependant must be able to demonstrate that they actually incurred the expenses which reduce their SNI

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个人的不可以减, 但在算separate net income时是可以减的

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就是说我办我自己的退税时是不能减的
但我太太办她的退税是可以减我的上下班开销的?
是这个意思吗?

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不是的。  只有在算separate net income 时才可以减。 separate income 是income and other specified amounts that your dependant earned while you maintained them。  他们必须是你的dependant。

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dependant's separate net income 是用来判断和核算dependant's rebate的,和taxable income 是两码事。有些算taxable income 时不能deductible的,在算separate net income 可以deductible---例如上下班开销。

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Useful...Thanks for sharing!

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:)

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到底这个SIN是干什么用呢?对像我们家的情况就我一人上班,太太在家的有什么帮助吗?

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this is SNI

in your case, you pay much less tax than a single person with same salary like you.

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如果你有小孩,有FTB,就不涉及到配偶的REBATE.

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请问:在dependant's separate net income中deductible的项目,例如上下班的车费,要不要保留车票啊?税局会查吗?还有房租什么能减吗?
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