税务常识第10期 – 自我教育费用抵扣和养老金增加

为了减少财政赤字,政府拟定对与工作相关自我教育的费用抵扣加上限,并称这项改革节省的钱将用改进学校教育所需要的费用中。

在目前的情况下,自我教育费用抵扣的数目是无上限的,可抵扣的教育开支包括正规学历和相关的学费,课本,文具和差旅费和会议,研讨会和自我组织的考察团。由于这类抵扣的金额没有上限,政府称有些纳税人将有些费用如头等舱机票,五星级住宿和昂贵的课程等都算在自我教育费用里面, 比如一些专业团体甚至自己组织的 “高尔夫会议”或是“夏威夷培训”等等。

政府将引进自我教育费用上限即从2014年7月1日起,工作相关的个人进修开支抵扣的上限是每人$ 2,000。这项限制但是不适用与雇主为雇员提供教育的费用抵扣。

根据ATO近期数据显示,每年纳税人为拿到正式学位资格而申请的抵扣费用为$ 905,对于其他支出,如会议,研讨会和讲习班等只有几百元,仍远低于上限。由此可见这项措施针对性很强,主要对象是“高尔夫会议”或“夏威夷培训”等名为教育的旅游。

最低养老金的增加

雇主注意- 雇员最低养老金将逐步从9%上升至12%- 从13年7月1日起, 养老金将从9%增至9.25%;之后每年递增0.25%。

(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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