{"id":9400,"date":"2023-05-25T18:30:17","date_gmt":"2023-05-25T08:30:17","guid":{"rendered":"https:\/\/mnygroup.com.au\/?p=9400"},"modified":"2025-02-01T14:50:54","modified_gmt":"2025-02-01T03:50:54","slug":"2022-2023%e8%b4%a2%e5%b9%b4%e7%a8%8e%e7%8e%87%e5%92%8c%e7%a8%8e%e6%94%b6%e9%99%90%e9%a2%9d","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/2022-2023%e8%b4%a2%e5%b9%b4%e7%a8%8e%e7%8e%87%e5%92%8c%e7%a8%8e%e6%94%b6%e9%99%90%e9%a2%9d\/","title":{"rendered":"2022-2023\u8d22\u5e74\u7a0e\u7387\u548c\u7a0e\u6536\u9650\u989d"},"content":{"rendered":"\n
\n\n\n

\u672c\u6307\u5357\u63d0\u4f9b2022-2023\u8d22\u5e74\u7684\u7a0e\u7387\u6216\u76f8\u5173\u7684\u8d77\u5f81\u70b9\u7684\u76f8\u5173\u91cd\u8981\u4fe1\u606f\uff0c\u8ba9\u60a8\u66f4\u6e05\u6670\u7684\u4e86\u89e3\u5305\u62ec\u6fb3\u6d32\u5c45\u6c11\u7a0e\u52a1\u7a0e\u7387\uff0c\u7a0e\u989d\u62b5\u514d\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u5458\u5de5\u798f\u5229\u7a0e\u7a0e\u7387\u548c\u533b\u7597\u4fdd\u9669\u7a0e\u7387\u7b49\u3002\u53e6\u5916\uff0c\u8fd8\u5305\u62ec\u57fa\u672c\u7684\u533b\u7597\u4fdd\u9669\u4fe1\u606f\u548c\u4e3b\u8981\u5916\u5e01\u6c47\u7387\u8868\u3002<\/p>\n

\n
\n
\n
\n

2023\u8d22\u5e74\u7684\u5404\u9879\u4e3b\u8981\u7a0e\u7387\u548c\u6807\u51c6\u57fa\u51c6\u6570\u51e0\u4e4e\u6ca1\u53d8\u3002<\/p>\n

\u4e2a\u4eba\u6240\u5f97\u7a0e\u7387<\/a><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

Individual tax rates<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u5c45\u6c11\u7eb3\u7a0e\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387 <\/strong><\/p>\n

\uff08<\/strong>Individual tax rates for residents<\/strong>\uff09<\/strong><\/p>\n<\/td>\n<\/tr>\n

2022-23 \u7a0e\u989d<\/strong><\/td>\n<\/tr>\n
Taxable income\n

\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/p>\n<\/td>\n

\u7a0e\u7387 (%)<\/td>\nTax on this income\n

\u5e94\u7eb3\u7a0e\u989d<\/p>\n<\/td>\n<\/tr>\n

$0 to $18,200<\/td>\n0<\/td>\nNil tax payable<\/td>\n<\/tr>\n
$18,201 to $45,000<\/td>\n19<\/td>\n19c for each $1 over $18,200<\/td>\n<\/tr>\n
$45,001 to $120,000<\/td>\n32.5<\/td>\n$5,092 plus 32.5c for each $1 over $45,000<\/td>\n<\/tr>\n
$120,001 to $180,000<\/td>\n37<\/td>\n$29,467 plus 37c for each $1 over $120,000<\/td>\n<\/tr>\n
$180,001 and above<\/td>\n45<\/td>\n$51,667 plus 45c for each $1 over $180,000<\/td>\n<\/tr>\n
2021-22 \u7a0e\u989d<\/strong><\/td>\n<\/tr>\n
Taxable income\n

\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/p>\n<\/td>\n

Rate (%) \u7a0e\u7387<\/td>\nTax on this income\n

\u5e94\u7eb3\u7a0e\u989d<\/p>\n<\/td>\n<\/tr>\n

$0 to $18,200<\/td>\n0<\/td>\nNil tax payable<\/td>\n<\/tr>\n
$18,201 to$45,000<\/td>\n19<\/td>\n19c for each $1 over$18,200<\/td>\n<\/tr>\n
$45,001 to$120,000<\/td>\n32.5<\/td>\n$5,092 plus 32.5c for each $1 over $45,000<\/td>\n<\/tr>\n
$120,001 to$180,000<\/td>\n37<\/td>\n$29,467 plus 37c for each $1 over $120,000<\/td>\n<\/tr>\n
$180,001 and above<\/td>\n45<\/td>\n$51,667 plus 45c for each $1 over $180,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u975e\u5c45\u6c11\u4e2a\u4eba\u7a0e\u7387<\/strong><\/p>\n

Individual tax rates for non-residents<\/strong><\/p>\n<\/td>\n<\/tr>\n

2022-23 \u7a0e\u989d<\/strong><\/td>\n<\/tr>\n
Taxable income\n

\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/p>\n<\/td>\n

Rate (%)\u7a0e\u7387<\/td>\nTax on this income\n

\u5e94\u7eb3\u7a0e\u989d<\/p>\n<\/td>\n<\/tr>\n

$0 to $120,000<\/td>\n32.5<\/td>\n32.5c for each $1<\/td>\n<\/tr>\n
$120,001 to $180,000<\/td>\n37<\/td>\n$39,000 plus 37c for each $1 over $120,000<\/td>\n<\/tr>\n
$180,001 and above<\/td>\n45<\/td>\n$61,200 plus 45c for each $1 over $180,000<\/td>\n<\/tr>\n
2020-21 \u7a0e\u989d<\/strong><\/td>\n<\/tr>\n
Taxable income\n

\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/p>\n<\/td>\n

Rate (%)\u7a0e\u7387<\/td>\nTax on this income\n

\u5e94\u7eb3\u7a0e\u989d<\/p>\n<\/td>\n<\/tr>\n

$0 to $120,000<\/td>\n32.5<\/td>\n32.5c for each $1<\/td>\n<\/tr>\n
$120,001 to$180,000<\/td>\n37<\/td>\n$39,000 plus 37c for each $1 over $120,000<\/td>\n<\/tr>\n
$180,001 and above<\/td>\n45<\/td>\n$61,200 plus 45c for each $1 over $180,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n
\n

2022-23<\/strong>\u5e74<\/strong>\u5c45\u6c11<\/strong>\u672a\u6210\u5e74\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7a0e\u7387<\/strong><\/p>\n

2022-23 Resident minors\u2019 tax rate on eligible taxable income<\/strong><\/p>\n<\/td>\n<\/tr>\n

Taxable income\n

\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/p>\n<\/td>\n

Tax on this income\n

\u5e94\u7eb3\u7a0e\u989d<\/p>\n<\/td>\n<\/tr>\n

Up to $416<\/td>\nNil<\/td>\n<\/tr>\n
$417 to $1,307<\/td>\n66% for the part over $416<\/td>\n<\/tr>\n
$1,308 and above<\/td>\n45% on the entire amount<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n
\n

2022-23\u975e\u5c45\u6c11\u672a\u6210\u5e74\u4eba\u5e94\u7eb3\u7a0e\u6240\u5f97\u7a0e\u7a0e\u7387<\/strong><\/p>\n

2022-23 Non-resident minors\u2019 tax rate on eligible taxable income<\/strong><\/p>\n<\/td>\n<\/tr>\n

Taxable income\n

\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/p>\n<\/td>\n

Tax on this income\n

\u5e94\u7eb3\u7a0e\u989d<\/p>\n<\/td>\n<\/tr>\n

Up to $416<\/td>\n32.5% on the entire amount<\/td>\n<\/tr>\n
$417 to $663<\/td>\n$135.20 + 66% for the part over $416<\/td>\n<\/tr>\n
$664 and above<\/td>\n45% on the entire amount<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u7a0e\u989d\u62b5\u514d<\/a><\/strong><\/h2>\n

Tax Offsets <\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
\n

\u4e2a\u4eba\u7a0e\u989d\u62b5\u514d<\/strong><\/p>\n

Tax offsets for individuals <\/strong><\/p>\n<\/td>\n<\/tr>\n

2022-23 \u4f4e\u6536\u5165\u6240\u5f97\u7a0e\u7a0e\u989d\u62b5\u514d<\/strong><\/td>\n<\/tr>\n
Taxable income\n

\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/p>\n<\/td>\n

Tax offset\n

\u7a0e\u989d\u62b5\u514d<\/p>\n<\/td>\n<\/tr>\n

Up to $37,500<\/td>\n$700<\/td>\n<\/tr>\n
$37,501 to $45,000<\/td>\n$700 \u2013 (5% of excess over$37,500)<\/td>\n<\/tr>\n
$45,001 to $66,667<\/td>\n$325 \u2013 (1.5% of excess over $45,000)<\/td>\n<\/tr>\n
$66,668 and above<\/td>\nNil<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n
2022-23 \u4e2d\u4f4e\u6536\u5165\u6240\u5f97\u7a0e\u7a0e\u989d\u62b5\u514d<\/strong><\/td>\n<\/tr>\n
Taxable income\n

\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/p>\n<\/td>\n

Tax offset\n

\u7a0e\u989d\u62b5\u514d<\/p>\n<\/td>\n<\/tr>\n

Up to $37,000<\/td>\n$675<\/td>\n<\/tr>\n
$37,001 to $48,000<\/td>\n$675 plus 7.5c for each $1 over $37,000<\/td>\n<\/tr>\n
$48,001 to $90,000<\/td>\n$1,500<\/td>\n<\/tr>\n
$90,001 to $126,000<\/td>\n$1,500 less 3c for each $1 over $90,000<\/td>\n<\/tr>\n
$126,001 and above<\/td>\nNil<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
\n

2022-23\u5e74\u6fb3\u5927\u5229\u4e9a\u8001\u5e74\u4eba\u548c\u517b\u8001\u91d1\u9886\u53d6\u8005\u7a0e\u989d\u62b5\u514d<\/p>\n

2022-23 Senior Australian and Pensioners <\/strong>Tax Offset (SAPTO)<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

Family status\n

\u5bb6\u5ead\u60c5\u51b5<\/p>\n<\/td>\n

Maximum tax offset\n

\u6700\u9ad8\u62b5\u7a0e\u9650\u989d<\/p>\n<\/td>\n

Shade-out income threshold<\/td>\nCut-out income threshold<\/td>\n<\/tr>\n
\u5355\u8eab<\/td>\n$2,230<\/td>\n$32,279<\/td>\n$50,119<\/td>\n<\/tr>\n
\u5df2\u5a5a\u6216\u8005\u4e8b\u5b9e\u5a5a\u59fb\uff08\u6bcf\u4eba\uff09<\/td>\n$1,602<\/td>\n$28,974<\/td>\n$41,790<\/td>\n<\/tr>\n
\u56e0\u75c5\u5206\u5c45\uff08\u6bcf\u4eba\uff09<\/td>\n$2,040<\/td>\n$31,279<\/td>\n$47,599<\/td>\n<\/tr>\n
\u6ce8: \u5982\u679c\u9000\u7a0e\u6536\u5165\u6bcf\u8d85\u8fc7$1\uff0c\u62b5\u6d88\u5e94\u4eab\u6743\u5229\u5c06\u51cf\u5c1112.5 c\u3002\u5f53\u9000\u7a0e\u6536\u5165\u8fbe\u5230\u4e0a\u9650\u65f6\uff0c\u5219\u65e0\u6743\u9000\u7a0e\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387 <\/strong><\/h2>\n

Corporate tax rates<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
2022-23 Corporate entity tax rates<\/strong><\/span>\n

2022-23\u5e74\u516c\u53f8\u7a0e\u7387<\/strong><\/span><\/p>\n<\/td>\n

Rate <\/strong><\/span>\n

\u7a0e\u7387<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

Private and public companies\u00a0 (base rate entities)\n

\u79c1\u8425\u548c\u516c\u4f17\u516c\u53f8\uff08BRE\uff09<\/p>\n<\/td>\n

25%<\/td>\n<\/tr>\n
Private and public companies (other)\n

\u79c1\u8425\u53ca\u516c\u4f17\u516c\u53f8(\u5176\u4ed6)<\/p>\n<\/td>\n

30%<\/td>\n<\/tr>\n
Public trading trusts\u00a0 (base rate entities)\n

\u516c\u5f00\u4ea4\u6613\u4fe1\u6258\uff08BRE\uff09<\/p>\n<\/td>\n

25%<\/td>\n<\/tr>\n
Public trading trusts (other)\n

\u516c\u5f00\u4ea4\u6613\u4fe1\u6258\uff08\u5176\u4ed6\uff09<\/p>\n<\/td>\n

30%<\/td>\n<\/tr>\n
Life Insurance companies<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0 Ordinary class<\/td>\n30%<\/td>\n<\/tr>\n
\u00a0 Complying superannuation class<\/td>\n15%<\/td>\n<\/tr>\n
Non-profit companies (base rate entities) <\/strong><\/span>\n

\u975e\u8425\u5229\u6027\u516c\u53f8\uff08BRE\uff09<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0 First $416 of taxable income<\/td>\nNil<\/td>\n<\/tr>\n
\u00a0 Taxable income $417 to $832<\/td>\n55% of excess over $416<\/td>\n<\/tr>\n
\u00a0 Taxable income $833 and above<\/td>\n26%<\/td>\n<\/tr>\n
Non-profit companies (other)<\/strong>\n

\u975e\u8425\u5229\u6027\u516c\u53f8\uff08\u5176\u4ed6\u7c7b\u522b\uff09<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0 First $416 taxable income<\/td>\nNil<\/td>\n<\/tr>\n
\u00a0 Taxable income $417 to $915<\/td>\n55% of excess over $416<\/td>\n<\/tr>\n
\u00a0 Taxable income $916\u00a0 and above<\/td>\n30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u5458\u5de5\u798f\u5229\u7a0e – \u7a0e\u7387\u548c\u9650\u989d<\/strong><\/h2>\n

FBT rates and thresholds\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
FBT and gross-up rates<\/strong><\/td>\n\u00a0<\/td>\n<\/tr>\n
FBT year<\/td>\nRate \u7a0e\u7387<\/td>\n\u7c7b\u522b1<\/td>\n\u7c7b\u522b2<\/td>\n<\/tr>\n
2022-23<\/td>\n47%<\/td>\n2.0802<\/td>\n1.8868<\/td>\n<\/tr>\n
2021-22<\/td>\n47%<\/td>\n2.0802<\/td>\n1.8868<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Car fringe benefits \u6c7d\u8f66\u9644\u52a0\u798f\u5229\u7a0e<\/strong><\/a><\/td>\n<\/tr>\n
\u00a0<\/td>\n<\/tr>\n
The statutory fraction is 20%\n

\u6cd5\u5b9a\u5206\u6570\u4e3a20%<\/p>\n<\/td>\n<\/tr>\n

Taxable value of a fringe benefit of a motor vehicle other than a car (c\/km basis)<\/strong><\/td>\n<\/tr>\n
FBT year ending FBT\u8d22\u5e74<\/td>\n0 to 2500cc<\/td>\nOver 2500cc<\/td>\nMotor- cycles<\/td>\n<\/tr>\n
31 March 2023<\/td>\n58c<\/td>\n69c<\/td>\n17c<\/td>\n<\/tr>\n
31 March 2022<\/td>\n56c<\/td>\n67c<\/td>\n17c<\/td>\n<\/tr>\n
Record keeping exemption <\/strong>\n

\u5907\u5b58\u7eaa\u5f55\u8c41\u514d<\/strong><\/p>\n<\/td>\n<\/tr>\n

2022-23\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 $9,181<\/td>\n2021-22\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 $8,923<\/td>\n<\/tr>\n
FBT \u2013 Benchmark interest rate <\/strong>\n

FBT\u57fa\u51c6\u5229\u7387<\/strong><\/p>\n<\/td>\n<\/tr>\n

2022-23\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a04.52%<\/td>\n2021-22\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 4.52%<\/td>\n<\/tr>\n
Car parking threshold<\/strong>\n

\u505c\u8f66\u8d39\u9650\u989d<\/strong><\/p>\n<\/td>\n<\/tr>\n

2022-23\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0$9.72<\/td>\n2021-22\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 $9.25<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
Division 7A \u2013 Benchmark interest rate <\/strong>\n

\u80a1\u4e1c\u8d37\u6b3e\u534f\u8bae\u57fa\u51c6\u5229\u7387<\/strong><\/p>\n<\/td>\n<\/tr>\n

2022-23\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 4.77%<\/td>\n2021-22\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 4.52%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
Improvement threshold\u00a0<\/strong><\/td>\n<\/tr>\n
2022-23\u00a0 \u00a0 \u00a0 \u00a0 \u00a0$162,899<\/td>\n2021-22\u00a0 \u00a0 \u00a0 \u00a0 $156,784<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
Cents per km car rates<\/strong>\n

\u8f66\u8f86\u6bcf\u516c\u91cc\u8d39\u7387<\/strong><\/p>\n<\/td>\n<\/tr>\n

2022-23\u00a0 \u00a0 \u00a078c per km<\/td>\n2021-22\u00a0 \u00a0 \u00a072c per km<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n
Motor vehicles \u673a\u52a8\u8f66\u8f86<\/strong><\/td>\n2022-23<\/strong><\/td>\n2021-22<\/strong><\/td>\n<\/tr>\n
Luxury car tax limit\n

\u8c6a\u534e\u6c7d\u8f66\u7a0e\u9650\u989d<\/p>\n<\/td>\n

$71,849<\/td>\n$69,152<\/td>\n<\/tr>\n
Fuel efficient luxury car tax limit\n

\u71c3\u6cb9\u7ecf\u6d4e\u578b\u8c6a\u534e\u8f7f\u8f66\u7a0e\u7387\u9650\u5236<\/p>\n<\/td>\n

$84,916<\/td>\n$79,659<\/td>\n<\/tr>\n
Car depreciation limit\n

\u8f66\u8f86\u6298\u65e7\u9650\u989d<\/p>\n<\/td>\n

$64,741<\/td>\n$60,733<\/td>\n<\/tr>\n
Maximum input tax credit claim for cars\n

\u6c7d\u8f66\u6700\u5927\u8fdb\u9879\u7a0e\u6536\u62b5\u514d<\/p>\n<\/td>\n

$5,885<\/td>\n$5,521<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u533b\u7597\u4fdd\u9669 Medicare\u00a0<\/strong><\/h2>\n\n\n\n\n\n
\u00a0<\/td>\n<\/tr>\n
2022-23 Medicare levy\u00a0 <\/strong>\n

2022-23 \u5e74\u533b\u7597\u4fdd\u9669\u5e94\u5f81\u8d39<\/strong><\/p>\n<\/td>\n<\/tr>\n

Levy is 2% of an individual\u2019s taxable income.\n

\u5e94\u5f81\u7a0e\u662f\u4e2a\u4eba\u5e94\u7eb3\u7a0e\u6536\u5165\u76842%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
2022-23<\/strong>\u00a0Medicare levy for families with dependants <\/strong>\n

2022-23 \u5e74\u6709\u8d61\u517b\u8005\u5bb6\u5ead\u533b\u7597\u4fdd\u9669\u5f81\u8d39<\/strong><\/em><\/p>\n<\/td>\n<\/tr>\n

Number of dependants\n

\uff08\u8d61\u517b\u8005\u6570\u91cf\uff09<\/sup><\/strong><\/p>\n<\/td>\n

Family taxable income $ \u5bb6\u5ead\u5e94\u7eb3\u7a0e\u6536\u5165<\/td>\n<\/tr>\n
Nil levy payable\n

\u65e0\u987b\u7f34\u4ed8\u5f81\u6b3e<\/p>\n<\/td>\n

Reduced levy shade-in range(10% of excess over nil band)<\/td>\nNormal 2% payable<\/td>\n<\/tr>\n
0<\/td>\nTo$38,474<\/td>\n$38,475\u00a0 to $48,092<\/td>\n$48,093 and above<\/td>\n<\/tr>\n
1<\/td>\nTo$42,007<\/td>\n$42,008\u00a0 to $52,508<\/td>\n$52,509 and above<\/td>\n<\/tr>\n
2<\/td>\nTo$45,540<\/td>\n$45,541\u00a0 to $56,924<\/td>\n$56,925 and above<\/td>\n<\/tr>\n
3<\/td>\nTo$49,073<\/td>\n$49,074\u00a0 to $61,340<\/td>\n$61,341 and above<\/td>\n<\/tr>\n
4<\/td>\nTo$52,606<\/td>\n$52,607\u00a0 to $65,757<\/td>\n$65,758 and above<\/td>\n<\/tr>\n
5<\/td>\nTo$56,139<\/td>\n$56,140\u00a0 to $70,173<\/td>\n$70,174 and above<\/td>\n<\/tr>\n
6<\/td>\nTo$59,672<\/td>\n$59,673\u00a0 to $74,589<\/td>\n$74,590 and above<\/td>\n<\/tr>\n
\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n
2022-23<\/strong>\u00a0Medicare levy surcharge <\/strong>\n

2022-23 \u5e74\u533b\u7597\u4fdd\u9669\u5f81\u8d39\u9644\u52a0\u7a0e<\/strong><\/p>\n<\/td>\n<\/tr>\n

Income*<\/sup>: Single\n

\u6536\u5165 * : \u5355\u8eab<\/p>\n<\/td>\n

Income*<\/sup>: Family**\u00a0 <\/sup>\n

\u6536\u5165: \u5bb6\u5ead<\/sup><\/span><\/p>\n<\/td>\n

Rate \u7a0e\u7387<\/td>\n<\/tr>\n
$0-$90,000<\/td>\n$0-$180,000<\/td>\n0%<\/td>\n<\/tr>\n
$90,001-$105,000<\/td>\n$180,001-$210,000<\/td>\n1%<\/td>\n<\/tr>\n
$105,001-$140,000<\/td>\n$210,001-$280,000<\/td>\n1.25%<\/td>\n<\/tr>\n
$140,001 & above<\/td>\n$280,001 & above<\/td>\n1.5%<\/td>\n<\/tr>\n
\u5305\u62ec\u5e94\u7eb3\u7a0e\u6536\u5165\uff0c\u5e94\u62a5\u544a\u7684\u9644\u52a0\u798f\u5229\uff0c\u5e94\u62a5\u544a\u7684\u8d85\u7ea7\u7f34\u6b3e\uff0c\u51c0\u6295\u8d44\u635f\u5931\uff0c\u514d\u9664\u5916\u56fd\u6536\u5165\u548c\u4efb\u4f55\u51c0\u989d\u7684\u5bb6\u5ead\u4fe1\u6258\u5206\u914d\u7a0e\u3002* * \u5728\u7b2c\u4e00\u4e2a\u53d7\u629a\u517b\u5b50\u5973\u4e4b\u540e\uff0c\u6bcf\u589e\u52a0\u4e00\u4e2a\u53d7\u629a\u517b\u5b50\u5973\u7684\u95e8\u69db\u589e\u52a01500\u7f8e\u5143\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n
2022-23<\/strong>\u00a0Medicare levy reduction threshold<\/strong>\n

2022-23 \u5e74\u533b\u7597\u4fdd\u9669\u5f81\u8d39\u9644\u52a0\u7a0e\u51cf\u514d<\/strong><\/p>\n<\/td>\n<\/tr>\n

Taxable income<\/td>\nMedicare levy payable<\/td>\n<\/tr>\n
$0 to $23,365<\/td>\nNil<\/td>\n<\/tr>\n
$23,365 to $29,206<\/td>\n10% of excess over $23,365<\/td>\n<\/tr>\n
$29,206 & above<\/td>\n2% of taxable income<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
2022-23<\/strong>\u00a0Medicare levy threshold: <\/strong>Individuals who qualify for the SAPTO<\/strong><\/td>\n<\/tr>\n
Taxable income<\/td>\nMedicare levy payable<\/td>\n<\/tr>\n
$0-$36,925<\/td>\nNil<\/td>\n<\/tr>\n
$36,925-$46,157<\/td>\n10% of excess over $36,925<\/td>\n<\/tr>\n
$46,157 & above<\/td>\n2% of taxable income<\/td>\n<\/tr>\n
\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u5916\u5e01\u6c47\u7387\u8868 \uff08\u7a0e\u52a1\u7528\uff09<\/strong><\/h2>\n

Foreign currency exchange rates<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Foreign currency exchange rates for the financial year ended 30 June 2020<\/strong><\/p>\n

2022\u8d22\u5e74\u5916\u5e01\u6c47\u7387<\/p>\n<\/td>\n<\/tr>\n

\u56fd\u5bb6<\/td>\n\u5e73\u5747\u6c47\u7387<\/td>\n\u5e74\u7ec8\u6c47\u7387<\/td>\n\u5e01\u79cd<\/td>\n<\/tr>\n
\u76f8\u5f53\u4e8e1\u6fb3\u5143\u7684\u5916\u5e01<\/td>\n<\/tr>\n
\u4e2d\u56fd<\/td>\nNA<\/td>\n4.6849<\/td>\nYuan<\/td>\n<\/tr>\n
\u6b27\u5143\u533a<\/td>\n0.6217<\/td>\n0.6440<\/td>\nEuro<\/td>\n<\/tr>\n
\u65e5\u672c<\/td>\n74.3606<\/td>\n85.1057<\/td>\nYen<\/td>\n<\/tr>\n
\u65b0\u897f\u5170<\/td>\n1.0736<\/td>\n1.0666<\/td>\nNZ dollar<\/td>\n<\/tr>\n
\u65b0\u52a0\u5761<\/td>\n0.9512<\/td>\n0.9869<\/td>\nSingapore dollar<\/td>\n<\/tr>\n
\u82f1\u56fd<\/td>\n0.5462<\/td>\n0.5455<\/td>\nPound sterling<\/td>\n<\/tr>\n
\u7f8e\u56fd<\/td>\n0.6878<\/td>\n0.7258<\/td>\nUS dollar<\/td>\n<\/tr>\n
\u53ef\u524d\u5f80ATO\u5b98\u7f51<\/a>\u67e5\u8be2\u5168\u8868<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n
\n

\u5b66\u4e60\u548c\u57f9\u8bad\u8d37\u6b3e\u507f\u8fd8\u95e8\u69db<\/span><\/h2>\n<\/div>\n<\/div>\n

Study and training loan repayment thresholds<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

2022-23 <\/strong>\u5b66\u4e60\u548c\u57f9\u8bad\u8d37\u6b3e\u507f\u8fd8\u95e8\u69db<\/span><\/p>\n

HELP, VSL, SFSS, SSL, ABSTUDY SSL AND TSL<\/strong><\/p>\n<\/td>\n<\/tr>\n

HELP repayment income<\/td>\nRate<\/td>\n<\/tr>\n
Below $48,361<\/td>\nNil<\/td>\n<\/tr>\n
$48,361 to $55,836<\/td>\n1.0%<\/td>\n<\/tr>\n
$55,837 to $59,186<\/td>\n2.0%<\/td>\n<\/tr>\n
$59,187 to $62,738<\/td>\n2.5%<\/td>\n<\/tr>\n
$62,739 to $66,502<\/td>\n3.0%<\/td>\n<\/tr>\n
$66,503 to $70,492<\/td>\n3.5%<\/td>\n<\/tr>\n
$70,493 to $74,722<\/td>\n4.0%<\/td>\n<\/tr>\n
$74,723 to $79,206<\/td>\n4.5%<\/td>\n<\/tr>\n
$79,207 to $83,958<\/td>\n5.0%<\/td>\n<\/tr>\n
$83,959 to $88,996<\/td>\n5.5%<\/td>\n<\/tr>\n
$88,997 to $94,336<\/td>\n6.0%<\/td>\n<\/tr>\n
$94,337 to $99,996<\/td>\n6.5%<\/td>\n<\/tr>\n
$99,997 to $105,996<\/td>\n7.0%<\/td>\n<\/tr>\n
$105,997 to $112,355<\/td>\n7.5%<\/td>\n<\/tr>\n
$112,356 to $119,097<\/td>\n8.0%<\/td>\n<\/tr>\n
$119,098 to $126,243<\/td>\n8.5%<\/td>\n<\/tr>\n
$126,244 to $133,818<\/td>\n9.0%<\/td>\n<\/tr>\n
$133,819 to $141,847<\/td>\n9.5%<\/td>\n<\/tr>\n
$141,848 and above<\/td>\n10.0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u6ce8: \u6240\u6709\u4fe1\u606f\u91c7\u96c6\u4e0e2020\u5e7410\u67088\u65e5\uff0c\u7a0e\u7387\u53ca\u9650\u989d\u53ef\u80fd\u53d8\u66f4\u3002<\/em><\/span><\/p>\n

2024-2025\u7a0e\u7387\u53d8\u5316\u8bf7\u67e5\u8be2\uff1a2024-2025\u8d22\u5e74\u7a0e\u7387\u548c\u7a0e\u6536\u9650\u989d<\/a><\/p>\n

Disclaimer: \u672c\u6587\u4ec5\u4f5c\u53c2\u8003\uff0c\u5353\u8aa0\u7acb\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5efa\u8bae\u60a8\u54a8\u8be2\u76f8\u5173\u4e13\u4e1a\u4eba\u58eb\u3002<\/em><\/span><\/p>\n

\"\"<\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":9401,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1700],"tags":[],"class_list":["post-9400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1700","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-20"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/9400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=9400"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/9400\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/9401"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=9400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=9400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=9400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}