税务常识第15期– 2013 财政预算浅谈之二

如上期所述, 现在将2013年度相关的预算内容概述如下:

个人和家庭

1) 已宣布2013-14年度的个人边际税率没有变化,和一样2012-13一样。个人收入在 $18,200以下免税。在加上低收入退税补贴, 实际免税额将超过2万。 但收入如超过$18,200的税务居民仍需报税。

现把税表重新抄录如下:

2) 2012/2013 个人收入$20,542元或家庭收入$33,693元(小孩再加3,094元) 以上才交医疗保险费。

3) 2014年医疗保险税将从收入的1.5%增加到2%,增加的税收用于国残疾保险计划。

4) 政府将逐渐取消净医疗费用退税补贴(net medical expenses tax offset),但对于正在处理的政府有相关的过度政策。从2013年7月1号开始,那些在2012-13年度中使用NMETO的纳税人将可以在2013-14年度中继续有权运用NMETO来抵扣税。 这就使得2013年的申请非常重要, 即使是很少的金额。

5) 从2014年3月1号开始,新生儿津贴将会被取消。家庭税收优惠计划A将会提高$2000,并且将会在第一名新生婴儿出生或者领养儿童当年发放。 如果是多胞胎的情况,将会给第二名及随后的新生婴儿$1000的津贴。

但是,由于家庭收入要求降到了$112,000,因此将会有很少悉尼的家庭可以获得家庭税收优惠计划。

6) 从2014年1月1号开始,关于高等教育贷款项目的自动还款的折扣将会取消。

(以上只代表本人个人观点并不适用每个人, 有关建议不能作为您行动的依据)

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