分分急问 支付ETP超过离职后的12个月 怎么办？

wlu.

如题 这种情况ATO网站上说要申请approval 。是指在approval下来前我们不能付款的意思吗？还是可以付款 但税率按最高46.5%算？谢谢

wlu.

自己顶一下 咋没人搭理 都在上班呢 ？

YC_SUSAN.

本帖最后由 YC_SUSAN 于 2013-12-4 18:09 编辑
dont have this experience so far.
But  as far as I know  If it is because legan action, this should still be an ETP and taxed at the concessional rate. I think it is better don't pay until ATO's approval to enaure it will be taxed correctly.
If it is other cases, and if  ATO didnt approve, it would not be qualified as an ETP item as this need to be taxed at marginal rate (not necessary 46.5%, depend on employee's income)  and shuld be recorded in LUM SUM E section on the Payment Summary as this is for more than 12 month ago and  it is more than $400.00( I assumed the amount). It is also better not to pay until ATO's approval .
Hope this will be helpful .
pleaes update how your will process this and we can benefit from this.

wlu.

本帖最后由 wlu 于 2013-12-4 22:55 编辑

YC_SUSAN 发表于 2013-12-4 19:06

dont have this experience so far.
But  as far as I know  If it is because legan action, this should ...
ETP分tax free component & taxable component .如果超12个月就不能享受ETP concession了。那么也就是说不存在tax free component 了.整个payment就要用marginal rate 来计算缴税咯？这样说对吗?
因为我的前任是用taxable component 直接乘46.5%（也许这是marginal rate吧）来计算应交税额的.
这两种做法那个正确呢？

wlu.

wlu 发表于 2013-12-4 22:52

ETP分tax free component & taxable component .如果超12个月就不能享受ETP concession了。那么也就是说 ...
可能版主把这贴移到税务版块回复多些 谢谢

wlu.

Ding

YC_SUSAN.

wlu 发表于 2013-12-4 21:52

ETP分tax free component & taxable component .如果超12个月就不能享受ETP concession了。那么也就是说 ...
ETP分tax free component & taxable component .如果超12个月就不能享受ETP concession了。
ETP taxfree is only for the portion which belong to prior 1983, this is nothing to do with 12 moths period
.
那么也就是说不存在tax free component 了.整个payment就要用marginal rate 来计算缴税咯？这样说对吗?
Payment paid after 12 month should still be taxed at ETP concession rate if ATO agreees it is an ETP payment
If ATO did not agree, then this payment is not a ETP, and it will be taxed at employee marginal rate(not necessay have to be  46.5 %)
因为我的前任是用taxable component 直接乘46.5%（也许这是marginal rate吧）来计算应交税额的.
这两种做法那个正确呢？
It is correct if emplloyee's income is more than $180,000 during that financial year;

wlu.

YC_SUSAN 发表于 2013-12-5 17:38

ETP分tax free component & taxable component .如果超12个月就不能享受ETP concession了。
ETP taxfree ...
谢谢，举个例子。
如果整个payment 是 $130，000，超过12个月了，其中
Taxable component        $18,000
Tax free component        $112,000
    - Pre-July 83 segment        $ 12,000
    - Invalidity segment        $100,000
那么是用18000还是用 130000 乘marginal rate 呢？

YC_SUSAN.

wlu 发表于 2013-12-5 21:15
谢谢，举个例子。
如果整个payment 是 $130，000，超过12个月了，其中

当然是18000*marginal rate. 了吧
对不起，一开始我没意识到是invalidity 这个类型。
谢谢分享。

wlu.

本帖最后由 wlu 于 2013-12-6 16:44 编辑

YC_SUSAN 发表于 2013-12-6 06:47

当然是18000*marginal rate. 了吧
I can find some documentation to support “payment received outside 12 months will be taxed as ordinary income at marginal tax”
But on the following link,it says should be charge at either 31.5% with TFN or 45% without TFN.
I am so confused.
http://www.ato.gov.au/Rates/Sche ... ermination_payments
?        Delayed termination payments
Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made outside 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP.
When a TFN is provided
If your employee has given you their TFN, withhold an amount equal to 31.5% from the payment. Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.
When a TFN is not provided
You must withhold 46.5% from the payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN.
Last modified: 29 Oct 2013