2020-21財年澳洲稅率及稅收限額


為了幫助您快速了解正確的稅率或相關的起征點,以下是相關重要信息。本指南介紹的稅率,包括澳洲居民稅務稅率,稅額抵免,企業所得稅稅率,員工福利稅稅率和醫療保險稅率等。另外,還包括基本的醫療保險信息和外幣兌換信息。

 

個人所得稅稅率

Individual tax rates

居民納稅人所得稅稅率

(Individual tax rates for residents)

2019-20 稅額
Taxable income

 

應納稅所得額

Rate (%)稅率

Tax on this income

 

應納稅額

$0 to $18,200 0 Nil tax payable
$18,201 to $37,000 19 19c for each $1 over $18,200
$37,001 to $90,000 32.5 $3,572 plus 32.5c for each $1 over $37,000
$90,001 to $180,000 37 $20,797 plus 37c for each $1 over $90,000
$180,001 and above 45 $54,097 plus 45c for each $1 over $180,000
2020-21 税额
Taxable income

 

應納稅所得額

Rate (%)稅率

Tax on this income

 

應納稅額

$0 to $18,200 0 Nil tax payable
$18,201 to$45,000 19 19c for each $1 over$18,200
$45,001 to$120,000 32.5 $5,092 plus 32.5c for each $1 over $45,000
$120,001 to$180,000 37 $29,467 plus 37c for each $1 over $120,000
$180,001 and above 45 $51,667 plus 45c for each $1 over $180,000

非居民個人稅率

Individual tax rates for non-residents

2019-20 稅額
Taxable income

 

應納稅所得額

Rate (%)稅率 Tax on this income

 

應納稅額

$0 to $90,000 32.5 32.5c for each $1
$90,001 to $180,000 37 $29,250 plus 37c for each $1 over $90,000
$180,001 and above 45 $62,550 plus 45c for each $1 over $180,000
2021-21 稅額
Taxable income

 

應納稅所得額

Rate (%)稅率 Tax on this income

 

應納稅額

$0 to $120,000 32.5 32.5c for each $1
$120,001 to$180,000 37 $39,000 plus 37c for each $1 over $120,000
$180,001 and above 45 $61,200 plus 45c for each $1 over $180,000

2020-21年居民未成年應納稅所得稅稅率

2020-21 Resident minors’ tax rate on eligible taxable income

Taxable income

 

應納稅所得額

Tax on this income

 

應納稅額

Up to $416 Nil
$417 to $1,307 66% for the part over $416
$1,308 and above 45% on the entire amount

2020-21非居民未成年應納稅所得稅稅率

2020-21 Non-resident minors’ tax rate on eligible taxable income

Taxable income

 

應納稅所得額

Tax on this income

 

應納稅額

Up to $416 32.5% on the entire amount
$417 to $663 $135.20 + 66% for the part over $416
$664 and above 45% on the entire amount

稅額抵免

Tax Offsets

個人稅額抵免

Tax offsets for individuals

2020-21低收入所得稅稅額抵免
Taxable income

 

應納稅所得額

Tax offset

 

稅額抵免

Up to $37,500 $700
$37,501 to $45,000 $700 – (5% of excess over$37,500)
$45,001 to $66,667 $325 – (1.5% of excess over $45,000)
$66,668 and above Nil
2020-21中低收入所得稅稅額抵免
Taxable income

 

應納稅所得額

Tax offset

 

稅額抵免

Up to $37,000 $255
$37,001 to $48,000 $255 plus 7.5c for each $1 over $37,000
$48,001 to $90,000 $1,080
$90,001 to $126,000 $1,080 less 3c for each $1 over $90,000
$126,001 and above Nil

2020-21年澳大利亞老年人和養老金領取者稅額抵免

2020-21 Senior Australian and Pensioners Tax Offset (SAPTO)

Family status

 

家庭情况

Maximum tax offset

 

最高抵稅限額

Shade-out income threshold Cut-out income threshold
單身 $2,230 $32,279 $50,119
已婚或者事實婚姻(每人) $1,602 $28,974 $41,790
因病分居(每人) $2,040 $31,279 $47,599
註: 如果退稅收入每超過$1,抵消應享權利將減少12.5 c。當退稅收入達到上限時,則無權退稅。

企業所得稅稅率

Corporate tax rates

2020-21 Corporate entity tax rates

 

2020-21年公司稅率

Rate

 

稅率

Private and public companies  (base rate entities)

 

私營和公眾公司(BRE)

26%
Private and public companies (other)

 

私營和公眾公司(其他)

30%
Public trading trusts  (base rate entities)

 

公开交易信托(BRE)

26%
Public trading trusts (other)

 

公開交易信托(其他)

30%
Life Insurance companies
  Ordinary class 30%
  Complying superannuation class 15%
Non-profit companies (base rate entities)

 

非營利性公司(BRE)

  First $416 of taxable income Nil
  Taxable income $417 to $832 55% of excess over $416
  Taxable income $833 and above 26%
Non-profit companies (other)

 

非營利性公司(其他類別)

  First $416 taxable income Nil
  Taxable income $417 to $915 55% of excess over $416
  Taxable income $916  and above 30%

員工福利稅 – 稅率和限額

FBT rates and thresholds 

   
FBT and gross-up rates  
FBT year Rate稅率 别1 别2
2019-20 47% 2.0802 1.8868
2020-21 47% 2.0802 1.8868
Car fringe benefits 汽車附加福利稅
 
The statutory fraction is 20%

 

法定分數為20%

Taxable value of a fringe benefit of a motor vehicle other than a car (c/km basis)
FBT year ending FBT财年 0 to 2500cc Over 2500cc Motor- cycles
31 March 2020 55c 66c 16c
31 March 2021 56c 67c 17c
Record keeping exemption

 

備存紀錄豁免

2020-21            $8,853 2019-20            $8,714
FBT – Benchmark interest rate

 

FBT基準利率

2020-21             4.80% 2019-20              5.37%
Car parking threshold

 

停車費限額

2020-21               $9.15 2019-20              $8.95
Division 7A – Benchmark interest rate

 

股東貸款協議基準利率

2020-21              4.52% 2019-20              5.37%
Improvement threshold 
2020-21         $155,849 2019-20        $153,093
Cents per km car rates

 

車輛每公裏費率

2020-21     72c per km 2019-20     68c per km
Motor vehicles 機動車輛 2020-21 2019-20
Luxury car tax limit

 

豪華汽車稅限額

$68,740 $67,525
Fuel efficient luxury car tax limit

 

燃油經濟型豪華轎車稅率限製

$77,565 $75,526
Car depreciation limit

 

車輛折舊限額

$59,136 $57,581
Maximum input tax credit claim for cars

 

汽車最大進項稅收抵免

$5,376 $5,234

醫療保險 Medicare 

 
2020-21 Medicare levy 

 

2020-21年醫療保險應征費

Levy is 2% of an individual’s taxable income.

 

應征稅是個人應納稅收入的2%

2019-20 Medicare levy for families with dependants

 

2019-20 年有贍養者家庭醫療保險征費

Number of dependants

 

(贍養者數量)

Family taxable income $ 家庭應納稅收入
Nil levy payable

 

無須繳付征款

Reduced levy shade-in range(10% of excess over nil band) Normal 2% payable
0 To$38,474 $38,475  to $48,092 $48,093 and above
1 To$42,007 $42,008  to $52,508 $52,509 and above
2 To$45,540 $45,541  to $56,924 $56,925 and above
3 To$49,073 $49,074  to $61,340 $61,341 and above
4 To$52,606 $52,607  to $65,757 $65,758 and above
5 To$56,139 $56,140  to $70,173 $70,174 and above
6 To$59,672 $59,673  to $74,589 $74,590 and above
 
2019-20 Medicare levy surcharge

 

2019-20 年醫療保險征費附加稅

Income*: Single

 

收入 * : 單身

Income*: Family** 

 

收入: 家庭

Rate 稅率
$0-$90,000 $0-$180,000 0%
$90,001-$105,000 $180,001-$210,000 1%
$105,001-$140,000 $210,001-$280,000 1.25%
$140,001 & above $280,001 & above 1.5%
包括應納稅收入,應報告的附加福利,應報告的超級繳款,凈投資損失,免除外國收入和任何凈額的家庭信托分配稅。* * 在第一個受撫養子女之後,每增加一個受撫養子女的門檻增加1500美元。
2019-20 Medicare levy reduction threshold

 

2019-20 年醫療保險征費附加稅減免

Taxable income Medicare levy payable
$0 to $22,801 Nil
$22,802 to $28,501 10% of excess over $22,801
$28,502 & above 2% of taxable income
2019-20 Medicare levy threshold: Individuals who qualify for the SAPTO
Taxable income Medicare levy payable
$0-$36,056 Nil
$36,057-$45,069 10% of excess over $36,056
$45,070 & above 2% of taxable income
 

外幣匯率表 (稅務用)

Foreign currency exchange rates

Foreign currency exchange rates for the financial year ended 30 June 2020

2020財年外幣匯率

國家 平均匯率 年終匯率  幣種
相當於1澳元的外幣
中國 NA 4.8523 Yuan
歐元區 0.6217 0.6111 Euro
日本 74.3606 73.9400 Yen
新西蘭 1.0736 1.0703 NZ dollar
新加坡 0.9512 0.9576 Singapore dollar
英國 0.5462 0.5586 Pound sterling
美國 0.6878 0.6863 US dollar
可前往ATO官網查詢全表

學習和培訓貸款償還門檻

Study and training loan repayment thresholds

2020-21學習和培訓貸款償還門檻

HELP, VSL, SFSS, SSL, ABSTUDY SSL AND TSL

HELP repayment income Rate
Below $46,620 Nil
$46,620 to $53,826 1.0%
$53,827 to $57,055 2.0%
$57,056 to $60,479 2.5%
$60,480 to $64,108 3.0%
$64,109 to $67,954 3.5%
$67,955 to $72,031 4.0%
$72,032 to $76,354 4.5%
$76,355 to $80,935 5.0%
$80,936 to $85,792 5.5%
$85,793 to $90,939 6.0%
$90,940 to $96,396 6.5%
$96,397 to $102,179 7.0%
$102,180 to $108,309 7.5%
$108,310 to $114,707 8.0%
$114,708 to $121,698 8.5%
$121,699 to $128,999 9.0%
$129,000 to $136,739 9.5%
$136,740 and above 10.0%

註: 所有信息采集與2020年10月8日,稅率及限額可能變更。

Disclaimer: 本文僅作參考,卓誠立和會計師事務所建議您咨詢相關專業人士。

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