分分急问 支付ETP超过离职后的12个月 怎么办？

YC_SUSAN.

本帖最后由 YC_SUSAN 于 2013-12-6 17:43 编辑

wlu 发表于 2013-12-6 15:37

I can find some documentation to support “payment received outside 12 months will be taxed as ord ...
谢谢分享这么多信息。
ATO的两处信息的确是相互矛盾的。
要说合理，我觉得那个附件说的是合理的，因为之所以把PAYMENT定义成ETP就是因为ETP税率跟一般收入不同，有CONCESSION RATE。如果没有ATO的同意，12个月之后的TERMINATOIN PAYMENT也可以同样享受31.5% 的税率， 那干嘛还要有12个月这个限定呢？所以因该是当作ORDINARY 收入来扣税（ATMARGINALRATE）
但我估计，两外一个说法（31.5% 税率）是实际工作中的一种简便做法。 因为要算那个MARGINAL RATE ，特别TERMINATED12 个月之后，真是一件很麻烦的事。所以就简单一点31.5%。 到财年结束，EMPLOYEE自己报税时多退少补。
客观上讲，如果EMPLOYEE的收入不是很高，31.5% 的税率基本就是31-38%。所以一般情况下，不会有太大的出入。当然，如果EMPLOYEE 的收入高于180000，可能税扣得少了。
如果我是你，我就扣他31.5%， 反正ATO网上是有这个说法， 有依据的。
再次感谢，又学了一点

vivien75.

本帖最后由 vivien75 于 2014-4-17 23:49 编辑
首先，LZ要搞清楚：
What is an invalidity payment? 这个是要跟ATO申请的。
An invalidity payment is part of an employment termination payment (ETP) you receive from your employer as a result of sustaining a permanent disability.
You will receive an invalidity payment if your employment ceased as a result of ill-health and two medical practitioners have certified that it is unlikely you can ever be gainfully employed in an area for which you are reasonably qualified.
From 1 July 2007 your ETP will be made up of a taxable component and a tax-free component. The tax-free component will include:
?        an invalidity segment, and
?        a pre-July 1983 segment (if your service period began before 1 July 1983).

vivien75.

Employment Termination Payments (ETPs) 12 Months Rule
A payment must be received within 12 months of the employee’s termination date to qualify as an employment termination payment.
However, depending on the circumstances the Tax Office may allow a payment received after this period to be considered as an employment termination payment for tax purposes. This is the case where the delay is due to commencement of legal action concerning either party.
All other circumstances will be considered on a case by case basis. Payments received outside 12 months will be taxed as ordinary income at marginal tax rates and recorded on the PAYG Individual Non-business Payment Summary

zhang430.mig

不错不错！

So心累

不错不错！