{"id":7981,"date":"2020-10-08T14:32:19","date_gmt":"2020-10-08T03:32:19","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/2020-21%e8%b4%a2%e5%b9%b4%e6%be%b3%e6%b4%b2%e7%a8%8e%e7%8e%87%e5%8f%8a%e7%a8%8e%e6%94%b6%e9%99%90%e9%a2%9d\/"},"modified":"2025-02-18T21:43:50","modified_gmt":"2025-02-18T10:43:50","slug":"2020-21%e8%b2%a1%e5%b9%b4%e6%be%b3%e6%b4%b2%e7%a8%85%e7%8e%87%e5%8f%8a%e7%a8%85%e6%94%b6%e9%99%90%e9%a1%8d","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/2020-21%e8%b2%a1%e5%b9%b4%e6%be%b3%e6%b4%b2%e7%a8%85%e7%8e%87%e5%8f%8a%e7%a8%85%e6%94%b6%e9%99%90%e9%a1%8d\/","title":{"rendered":"2020-21\u8ca1\u5e74\u6fb3\u6d32\u7a05\u7387\u53ca\u7a05\u6536\u9650\u984d"},"content":{"rendered":"\n
\n\n\n

\u70ba\u4e86\u5e6b\u52a9\u60a8\u5feb\u901f\u4e86\u89e3\u6b63\u78ba\u7684\u7a05\u7387\u6216\u76f8\u95dc\u7684\u8d77\u5f81\u9ede\uff0c\u4ee5\u4e0b\u662f\u76f8\u95dc\u91cd\u8981\u4fe1\u606f\u3002\u672c\u6307\u5357\u4ecb\u7d39\u7684\u7a05\u7387\uff0c\u5305\u62ec\u6fb3\u6d32\u5c45\u6c11\u7a05\u52d9\u7a05\u7387\uff0c\u7a05\u984d\u62b5\u514d\uff0c\u4f01\u696d\u6240\u5f97\u7a05\u7a05\u7387\uff0c\u54e1\u5de5\u798f\u5229\u7a05\u7a05\u7387\u548c\u91ab\u7642\u4fdd\u96aa\u7a05\u7387\u7b49\u3002\u53e6\u5916\uff0c\u9084\u5305\u62ec\u57fa\u672c\u7684\u91ab\u7642\u4fdd\u96aa\u4fe1\u606f\u548c\u5916\u5e63\u514c\u63db\u4fe1\u606f\u3002<\/span><\/p>\n

\n
\n
\n
\n

\u00a0<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

\u500b\u4eba\u6240\u5f97\u7a05\u7a05\u7387<\/a><\/h2>\n

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

\u5c45\u6c11\u7d0d\u7a05\u4eba\u6240\u5f97\u7a05\u7a05\u7387<\/p>\n

\uff08Individual tax rates for residents\uff09<\/p>\n<\/td>\n<\/tr>\n

2019-20 \u7a05\u984d<\/td>\n<\/tr>\n
Taxable income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u6240\u5f97\u984d<\/p>\n<\/td>\n

\n

Rate (%)\u7a05\u7387<\/p>\n<\/td>\n

Tax on this income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u984d<\/p>\n<\/td>\n<\/tr>\n

$0 to $18,200<\/td>\n0<\/td>\nNil tax payable<\/td>\n<\/tr>\n
$18,201 to $37,000<\/td>\n19<\/td>\n19c for each $1 over $18,200<\/td>\n<\/tr>\n
$37,001 to $90,000<\/td>\n32.5<\/td>\n$3,572 plus 32.5c for each $1 over $37,000<\/td>\n<\/tr>\n
$90,001 to $180,000<\/td>\n37<\/td>\n$20,797 plus 37c for each $1 over $90,000<\/td>\n<\/tr>\n
$180,001 and above<\/td>\n45<\/td>\n$54,097 plus 45c for each $1 over $180,000<\/td>\n<\/tr>\n
2020-21 \u7a0e\u989d<\/td>\n<\/tr>\n
Taxable income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u6240\u5f97\u984d<\/p>\n<\/td>\n

\n

Rate (%)\u7a05\u7387<\/p>\n<\/td>\n

Tax on this income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u984d<\/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\u500b\u4eba\u7a05\u7387<\/p>\n

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

2019-20 \u7a05\u984d<\/td>\n<\/tr>\n
Taxable income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u6240\u5f97\u984d<\/p>\n<\/td>\n

Rate (%)\u7a05\u7387<\/td>\nTax on this income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u984d<\/p>\n<\/td>\n<\/tr>\n

$0 to $90,000<\/td>\n32.5<\/td>\n32.5c for each $1<\/td>\n<\/tr>\n
$90,001 to $180,000<\/td>\n37<\/td>\n$29,250 plus 37c for each $1 over $90,000<\/td>\n<\/tr>\n
$180,001 and above<\/td>\n45<\/td>\n$62,550 plus 45c for each $1 over $180,000<\/td>\n<\/tr>\n
2021-21 \u7a05\u984d<\/td>\n<\/tr>\n
Taxable income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u6240\u5f97\u984d<\/p>\n<\/td>\n

Rate (%)\u7a05\u7387<\/td>\nTax on this income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u984d<\/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

2020-21\u5e74\u5c45\u6c11\u672a\u6210\u5e74\u61c9\u7d0d\u7a05\u6240\u5f97\u7a05\u7a05\u7387<\/p>\n

2020-21 Resident minors\u2019 tax rate on eligible taxable income<\/p>\n<\/td>\n<\/tr>\n

Taxable income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u6240\u5f97\u984d<\/p>\n<\/td>\n

Tax on this income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u984d<\/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

2020-21\u975e\u5c45\u6c11\u672a\u6210\u5e74\u61c9\u7d0d\u7a05\u6240\u5f97\u7a05\u7a05\u7387<\/p>\n

2020-21 Non-resident minors\u2019 tax rate on eligible taxable income<\/p>\n<\/td>\n<\/tr>\n

Taxable income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u6240\u5f97\u984d<\/p>\n<\/td>\n

Tax on this income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u984d<\/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

\u7a05\u984d\u62b5\u514d<\/a><\/h2>\n

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

\u500b\u4eba\u7a05\u984d\u62b5\u514d<\/p>\n

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

2020-21\u4f4e\u6536\u5165\u6240\u5f97\u7a05\u7a05\u984d\u62b5\u514d<\/td>\n<\/tr>\n
Taxable income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u6240\u5f97\u984d<\/p>\n<\/td>\n

Tax offset\n

\u00a0<\/p>\n

\u7a05\u984d\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
2020-21\u4e2d\u4f4e\u6536\u5165\u6240\u5f97\u7a05\u7a05\u984d\u62b5\u514d<\/td>\n<\/tr>\n
Taxable income\n

\u00a0<\/p>\n

\u61c9\u7d0d\u7a05\u6240\u5f97\u984d<\/p>\n<\/td>\n

Tax offset\n

\u00a0<\/p>\n

\u7a05\u984d\u62b5\u514d<\/p>\n<\/td>\n<\/tr>\n

Up to $37,000<\/td>\n$255<\/td>\n<\/tr>\n
$37,001 to $48,000<\/td>\n$255 plus 7.5c for each $1 over $37,000<\/td>\n<\/tr>\n
$48,001 to $90,000<\/td>\n$1,080<\/td>\n<\/tr>\n
$90,001 to $126,000<\/td>\n$1,080 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

2020-21\u5e74\u6fb3\u5927\u5229\u4e9e\u8001\u5e74\u4eba\u548c\u990a\u8001\u91d1\u9818\u53d6\u8005\u7a05\u984d\u62b5\u514d<\/p>\n

2020-21 Senior Australian and Pensioners Tax Offset (SAPTO)<\/span><\/p>\n<\/td>\n<\/tr>\n

Family status\n

\u00a0<\/p>\n

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

Maximum tax offset\n

\u00a0<\/p>\n

\u6700\u9ad8\u62b5\u7a05\u9650\u984d<\/p>\n<\/td>\n

Shade-out income threshold<\/td>\nCut-out income threshold<\/td>\n<\/tr>\n
\u55ae\u8eab<\/td>\n$2,230<\/td>\n$32,279<\/td>\n$50,119<\/td>\n<\/tr>\n
\u5df2\u5a5a\u6216\u8005\u4e8b\u5be6\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
\u8a3b: \u5982\u679c\u9000\u7a05\u6536\u5165\u6bcf\u8d85\u904e$1\uff0c\u62b5\u6d88\u61c9\u4eab\u6b0a\u5229\u5c07\u6e1b\u5c1112.5 c\u3002\u7576\u9000\u7a05\u6536\u5165\u9054\u5230\u4e0a\u9650\u6642\uff0c\u5247\u7121\u6b0a\u9000\u7a05\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u4f01\u696d\u6240\u5f97\u7a05\u7a05\u7387<\/h2>\n

Corporate tax rates<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
2020-21 Corporate entity tax rates<\/span>\n

\u00a0<\/p>\n

2020-21\u5e74\u516c\u53f8\u7a05\u7387<\/span><\/p>\n<\/td>\n

Rate <\/span>\n

\u00a0<\/p>\n

\u7a05\u7387<\/p>\n<\/td>\n<\/tr>\n

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

\u00a0<\/p>\n

\u79c1\u71df\u548c\u516c\u773e\u516c\u53f8\uff08BRE\uff09<\/p>\n<\/td>\n

26%<\/td>\n<\/tr>\n
Private and public companies (other)\n

\u00a0<\/p>\n

\u79c1\u71df\u548c\u516c\u773e\u516c\u53f8(\u5176\u4ed6)<\/p>\n<\/td>\n

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

\u00a0<\/p>\n

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

26%<\/td>\n<\/tr>\n
Public trading trusts (other)\n

\u00a0<\/p>\n

\u516c\u958b\u4ea4\u6613\u4fe1\u6258\uff08\u5176\u4ed6\uff09<\/p>\n<\/td>\n

30%<\/td>\n<\/tr>\n
Life Insurance companies<\/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) <\/span>\n

\u00a0<\/p>\n

\u975e\u71df\u5229\u6027\u516c\u53f8\uff08BRE\uff09<\/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)\n

\u00a0<\/p>\n

\u975e\u71df\u5229\u6027\u516c\u53f8\uff08\u5176\u4ed6\u985e\u5225\uff09<\/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

\u54e1\u5de5\u798f\u5229\u7a05 – \u7a05\u7387\u548c\u9650\u984d<\/h2>\n

FBT rates and thresholds\u00a0<\/p>\n\n\n\n\n\n\n\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
FBT and gross-up rates<\/td>\n\u00a0<\/td>\n<\/tr>\n
FBT year<\/td>\nRate\u7a05\u7387<\/td>\n\u985e<\/span>\u522b1<\/td>\n\u985e<\/span>\u522b2<\/td>\n<\/tr>\n
2019-20<\/td>\n47%<\/td>\n2.0802<\/td>\n1.8868<\/td>\n<\/tr>\n
2020-21<\/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\u8eca\u9644\u52a0\u798f\u5229\u7a05<\/strong><\/a><\/td>\n<\/tr>\n
\u00a0<\/td>\n<\/tr>\n
The statutory fraction is 20%\n

\u00a0<\/p>\n

\u6cd5\u5b9a\u5206\u6578\u70ba20%<\/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 2020<\/td>\n55c<\/td>\n66c<\/td>\n16c<\/td>\n<\/tr>\n
31 March 2021<\/td>\n56c<\/td>\n67c<\/td>\n17c<\/td>\n<\/tr>\n
Record keeping exemption <\/strong>\n

\u00a0<\/p>\n

\u5099\u5b58\u7d00\u9304\u8c41\u514d<\/strong><\/p>\n<\/td>\n<\/tr>\n

2020-21\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $8,853<\/td>\n2019-20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $8,714<\/td>\n<\/tr>\n
FBT \u2013 Benchmark interest rate <\/strong>\n

\u00a0<\/p>\n

FBT\u57fa\u6e96\u5229\u7387<\/strong><\/p>\n<\/td>\n<\/tr>\n

2020-21\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.80%<\/td>\n2019-20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.37%<\/td>\n<\/tr>\n
Car parking threshold<\/strong>\n

\u00a0<\/p>\n

\u505c\u8eca\u8cbb\u9650\u984d<\/strong><\/p>\n<\/td>\n<\/tr>\n

2020-21\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $9.15<\/td>\n2019-20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0$8.95<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
Division 7A \u2013 Benchmark interest rate <\/strong>\n

\u00a0<\/p>\n

\u80a1\u6771\u8cb8\u6b3e\u5354\u8b70\u57fa\u6e96\u5229\u7387<\/strong><\/p>\n<\/td>\n<\/tr>\n

2020-21\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.52%<\/td>\n2019-20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.37%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
Improvement threshold\u00a0<\/strong><\/td>\n<\/tr>\n
2020-21\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $155,849<\/td>\n2019-20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $153,093<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
Cents per km car rates<\/strong>\n

\u00a0<\/p>\n

\u8eca\u8f1b\u6bcf\u516c\u88cf\u8cbb\u7387<\/strong><\/p>\n<\/td>\n<\/tr>\n

2020-21\u00a0\u00a0\u00a0\u00a0 72c per km<\/td>\n2019-20\u00a0\u00a0\u00a0\u00a0 68c per km<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n
Motor vehicles \u6a5f\u52d5\u8eca\u8f1b<\/strong><\/td>\n2020-21<\/strong><\/td>\n2019-20<\/strong><\/td>\n<\/tr>\n
Luxury car tax limit\n

\u00a0<\/p>\n

\u8c6a\u83ef\u6c7d\u8eca\u7a05\u9650\u984d<\/p>\n<\/td>\n

$68,740<\/td>\n$67,525<\/td>\n<\/tr>\n
Fuel efficient luxury car tax limit\n

\u00a0<\/p>\n

\u71c3\u6cb9\u7d93\u6fdf\u578b\u8c6a\u83ef\u8f4e\u8eca\u7a05\u7387\u9650\u88fd<\/p>\n<\/td>\n

$77,565<\/td>\n$75,526<\/td>\n<\/tr>\n
Car depreciation limit\n

\u00a0<\/p>\n

\u8eca\u8f1b\u6298\u820a\u9650\u984d<\/p>\n<\/td>\n

$59,136<\/td>\n$57,581<\/td>\n<\/tr>\n
Maximum input tax credit claim for cars\n

\u00a0<\/p>\n

\u6c7d\u8eca\u6700\u5927\u9032\u9805\u7a05\u6536\u62b5\u514d<\/p>\n<\/td>\n

$5,376<\/td>\n$5,234<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u91ab\u7642\u4fdd\u96aa Medicare\u00a0<\/strong><\/h2>\n\n\n\n\n\n
\u00a0<\/td>\n<\/tr>\n
2020-21 Medicare levy\u00a0 <\/strong>\n

\u00a0<\/p>\n

2020-21\u5e74\u91ab\u7642\u4fdd\u96aa\u61c9\u5f81\u8cbb<\/strong><\/p>\n<\/td>\n<\/tr>\n

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

\u00a0<\/p>\n

\u61c9\u5f81\u7a05\u662f\u500b\u4eba\u61c9\u7d0d\u7a05\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
2019-20<\/strong> Medicare levy for families with dependants <\/strong>\n

\u00a0<\/p>\n

2019-20 \u5e74\u6709\u8d0d\u990a\u8005\u5bb6\u5ead\u91ab\u7642\u4fdd\u96aa\u5f81\u8cbb<\/strong><\/p>\n<\/td>\n<\/tr>\n

Number of dependants\n

\u00a0<\/p>\n

\uff08\u8d0d\u990a\u8005\u6578\u91cf\uff09<\/sup><\/strong><\/p>\n<\/td>\n

Family taxable income $ \u5bb6\u5ead\u61c9\u7d0d\u7a05\u6536\u5165<\/td>\n<\/tr>\n
Nil levy payable\n

\u00a0<\/p>\n

\u7121\u9808\u7e73\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
2019-20<\/strong> Medicare levy surcharge <\/strong>\n

\u00a0<\/p>\n

2019-20 \u5e74\u91ab\u7642\u4fdd\u96aa\u5f81\u8cbb\u9644\u52a0\u7a05<\/strong><\/p>\n<\/td>\n<\/tr>\n

Income*<\/sup>: Single\n

\u00a0<\/p>\n

\u6536\u5165 * : \u55ae\u8eab<\/p>\n<\/td>\n

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

\u00a0<\/p>\n

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

Rate \u7a05\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\u61c9\u7d0d\u7a05\u6536\u5165\uff0c\u61c9\u5831\u544a\u7684\u9644\u52a0\u798f\u5229\uff0c\u61c9\u5831\u544a\u7684\u8d85\u7d1a\u7e73\u6b3e\uff0c\u51c8\u6295\u8cc7\u640d\u5931\uff0c\u514d\u9664\u5916\u570b\u6536\u5165\u548c\u4efb\u4f55\u51c8\u984d\u7684\u5bb6\u5ead\u4fe1\u6258\u5206\u914d\u7a05\u3002* * \u5728\u7b2c\u4e00\u500b\u53d7\u64ab\u990a\u5b50\u5973\u4e4b\u5f8c\uff0c\u6bcf\u589e\u52a0\u4e00\u500b\u53d7\u64ab\u990a\u5b50\u5973\u7684\u9580\u6abb\u589e\u52a01500\u7f8e\u5143\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n
2019-20<\/strong> Medicare levy reduction threshold<\/strong>\n

\u00a0<\/p>\n

2019-20 \u5e74\u91ab\u7642\u4fdd\u96aa\u5f81\u8cbb\u9644\u52a0\u7a05\u6e1b\u514d<\/strong><\/p>\n<\/td>\n<\/tr>\n

Taxable income<\/td>\nMedicare levy payable<\/td>\n<\/tr>\n
$0 to $22,801<\/td>\nNil<\/td>\n<\/tr>\n
$22,802 to $28,501<\/td>\n10% of excess over $22,801<\/td>\n<\/tr>\n
$28,502 & above<\/td>\n2% of taxable income<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
2019-20<\/strong> Medicare 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-$36,056<\/td>\nNil<\/td>\n<\/tr>\n
$36,057-$45,069<\/td>\n10% of excess over $36,056<\/td>\n<\/tr>\n
$45,070 & above<\/td>\n2% of taxable income<\/td>\n<\/tr>\n
\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u5916\u5e63\u532f\u7387\u8868 \uff08\u7a05\u52d9\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

2020\u8ca1\u5e74\u5916\u5e63\u532f\u7387<\/p>\n<\/td>\n<\/tr>\n

\u570b\u5bb6<\/td>\n\u5e73\u5747\u532f\u7387<\/td>\n\u5e74\u7d42\u532f\u7387\u00a0<\/td>\n\u5e63\u7a2e<\/td>\n<\/tr>\n
\u76f8\u7576\u65bc1\u6fb3\u5143\u7684\u5916\u5e63<\/td>\n<\/tr>\n
\u4e2d\u570b<\/td>\nNA<\/td>\n4.8523<\/td>\nYuan<\/td>\n<\/tr>\n
\u6b50\u5143\u5340<\/td>\n0.6217<\/td>\n0.6111<\/td>\nEuro<\/td>\n<\/tr>\n
\u65e5\u672c<\/td>\n74.3606<\/td>\n73.9400<\/td>\nYen<\/td>\n<\/tr>\n
\u65b0\u897f\u862d<\/td>\n1.0736<\/td>\n1.0703<\/td>\nNZ dollar<\/td>\n<\/tr>\n
\u65b0\u52a0\u5761<\/td>\n0.9512<\/td>\n0.9576<\/td>\nSingapore dollar<\/td>\n<\/tr>\n
\u82f1\u570b<\/td>\n0.5462<\/td>\n0.5586<\/td>\nPound sterling<\/td>\n<\/tr>\n
\u7f8e\u570b<\/td>\n0.6878<\/td>\n0.6863<\/td>\nUS dollar<\/td>\n<\/tr>\n
\u53ef\u524d\u5f80ATO\u5b98\u7db2<\/a>\u67e5\u8a62\u5168\u8868<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n
\n

\u5b78\u7fd2\u548c\u57f9\u8a13\u8cb8\u6b3e\u511f\u9084\u9580\u6abb<\/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

2020-21\u5b78\u7fd2\u548c\u57f9\u8a13\u8cb8\u6b3e\u511f\u9084\u9580\u6abb<\/strong><\/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 $46,620<\/td>\nNil<\/td>\n<\/tr>\n
$46,620 to $53,826<\/td>\n1.0%<\/td>\n<\/tr>\n
$53,827 to $57,055<\/td>\n2.0%<\/td>\n<\/tr>\n
$57,056 to $60,479<\/td>\n2.5%<\/td>\n<\/tr>\n
$60,480 to $64,108<\/td>\n3.0%<\/td>\n<\/tr>\n
$64,109 to $67,954<\/td>\n3.5%<\/td>\n<\/tr>\n
$67,955 to $72,031<\/td>\n4.0%<\/td>\n<\/tr>\n
$72,032 to $76,354<\/td>\n4.5%<\/td>\n<\/tr>\n
$76,355 to $80,935<\/td>\n5.0%<\/td>\n<\/tr>\n
$80,936 to $85,792<\/td>\n5.5%<\/td>\n<\/tr>\n
$85,793 to $90,939<\/td>\n6.0%<\/td>\n<\/tr>\n
$90,940 to $96,396<\/td>\n6.5%<\/td>\n<\/tr>\n
$96,397 to $102,179<\/td>\n7.0%<\/td>\n<\/tr>\n
$102,180 to $108,309<\/td>\n7.5%<\/td>\n<\/tr>\n
$108,310 to $114,707<\/td>\n8.0%<\/td>\n<\/tr>\n
$114,708 to $121,698<\/td>\n8.5%<\/td>\n<\/tr>\n
$121,699 to $128,999<\/td>\n9.0%<\/td>\n<\/tr>\n
$129,000 to $136,739<\/td>\n9.5%<\/td>\n<\/tr>\n
$136,740 and above<\/td>\n10.0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u8a3b: \u6240\u6709\u4fe1\u606f\u91c7\u96c6\u82072020\u5e7410\u67088\u65e5\uff0c\u7a05\u7387\u53ca\u9650\u984d\u53ef\u80fd\u8b8a\u66f4\u3002<\/em><\/p>\n

Disclaimer: \u672c\u6587\u50c5\u4f5c\u53c3\u8003\uff0c\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5efa\u8b70\u60a8\u54a8\u8a62\u76f8\u95dc\u5c08\u696d\u4eba\u58eb\u3002<\/em><\/p>","protected":false},"excerpt":{"rendered":"

\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\u6bcf\u5e74\u90fd\u4f1a\u66f4\u65b0\u7a0e\u7387\u8868\uff0c\u672c\u6587\u5e2e\u52a9\u60a8\u5feb\u901f\u68c0\u7d22\u6240\u9700\u8981\u7684\u7a0e\u7387\u8868\uff0c\u5305\u62ec\u5c45\u6c11\u7a0e\u7387\uff0c\u4f01\u4e1a\u7a0e\u7387\u7b49\u3002<\/p>\n","protected":false},"author":4,"featured_media":7982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1697],"tags":[],"class_list":["post-7981","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1697","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-hant\/wp-json\/wp\/v2\/posts\/7981","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=7981"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/7981\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/7982"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=7981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=7981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=7981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}