因此立法还未生效,澳大利亚税务局 (ATO) 日前向雇主们发出警醒,现行立法仍然有效﹑必须遵行。
在现行立法中,未能及时付清员工薪水或缴付员工养老金的雇主,仍需向税务局提供养老金漏缴费用报表 (SG charge statement)、缴纳相关罚金、并缴纳每员工每期 $20 的手续费 (administration fee)。
有这方面需求的客户,可持续关注我们的税务更新资讯,或联系我们。一旦新法实施,我们将会在第一时间告诉大家!
南澳大利亚最高法院 (The Supreme Court of South Australia) 在一件案例中判定,一家错误地为员工支付了养老金的连锁超市企业,理论上 (prime facie) 是有权收回这些错误缴付的养老金的。然而,此案件的最终决策,仍有可能被案件走向或后续辩护所影响。
案例中,连锁超市企业的雇主错误地为其养老金豁免员工 (18岁以下,且每月收入低于450美元或每周工作不超过30小时的员工)支付了养老金。
近日,ATO 发布了2020财政年主要的养老金税率与门槛 (superannuation rate and threshold) 。重点如下:
1) 可抵扣的养老金金额上限 (Concessional Contribution cap): $25,000
2) 不可抵扣的养老金金额上限 (Non-Concessional Contribution cap): $100,000
3) 资产增值税上限额度 (CGT cap amount): $1,515,000
4) Division 293税收门槛 (Division 293 tax threshold): $250,000
5) 最高养老金缴款基数 (maximum super contribution base for SG purposes): $55,270 每季 (per quarter)
6) 最高养老金补贴 (maximum superannuation co-contribution entitlement): $500 (with 低收入门槛lower income threshold of $38,564 and 高收入门槛higher of $53,564)
2020 财政年的养老金福利上限 (superannuation benefit caps) 变化如下:
1) 低利率上限金额 (Low rate cap amount): $210,000
2) 免税计划的金额上限 (Untaxed plan cap amount): $1,515,000
3) General transfer balance cap: $1,600,000
4) 界定利益入息上限 (Defined benefit income cap): $ 100,000
5) 解雇金金额上限(ETP cap amount): $210,000
6) 职业淘汰离职金 (genuine redundancy payments) 与提早退休计划离职金 (early retirement scheme payments) 的免税部分,金额下限 (base limit): $10,638 (与额外$5,320每已就业年数)
博通小助手提醒您:
从2020财政年开始,特定纳税人将有权把上一年未使用的可抵扣的养老金金额上限 (Concessional Contribution cap) 部分结转至后年,也就是说在2020财政年时,符合条件的纳税人或将有额外高达$25,000的优惠型养老金上限额度。同时,若纳税人在2020财政年时拥有总额大于或等于$1,600,000的养老金余额,那此纳税人的不可抵扣的养老金金额上限 (Non-Concessional Contribution cap) 为零。
1) ATO website, Super for Employers, 28 February 2019
2) North Adelaide Service Partnership v Retail Employees Superannuation Pty Ltd [2019] SASC 5
3) ATO website, Key superannuation rates and thresholds
Disclaimer
This content is intended for general information in summary form on tax and legal matters at the time of first publication and is not intended to provide, and should not be relied upon in place of appropriate professional advice. Please consult your tax, legal and accounting advisors before acting or relying on any content provided.