商帮|新财年降税终于尘埃落定！,聚澳传媒微信公众号文章

降税终于尘埃落定！

ML Tax Solution 李会计为您讲解大选后的税务新政

www.mltaxsolution.com.au

TEL: (03) 9533 8980

Address: Suite 2&3, 321 Chapel St, Prahran VIC 3181

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自由联盟党在今年5月18日的大选中承诺给国民降税的允诺终于通过了议会成为了现实。ML Tax Solution为您列数税务新政。

总体情况

• 负扣税得以保留
• 非公司拥有资产超过一年的资产增值税减半政策目前没有变化
• Franking Credit 公司税后红利抵扣照样进行
• 家庭信托分配没有至少30%税率化
• 个人税务管理费用可抵扣上限3千元不实行
• 公司税继续下降至25%

个人减税新名目Low and Middle Income Tax Offset (LMITO)

• 中低收入税务减免

• 从01/07/2018 至 30/06/2022

Taxable income	LMITO
低于$37,000	$255
$37,001 至 $48,000	$255 plus 7.5% of the portion of your taxable income that exceeds $37,000 $225+超过37,000每一元优惠7.5分
$48,000 至 $90,000	$1080
$90,000 至$125,333	$1080 less 3% of the portion of your taxable income that exceeds $90,000

Low Income Tax Offset （LITO）低收入税务减免，不被LMITO代替

• 01/07/2018至30/06/2022

Taxable income	LITO
低于$37,000	$445
$37,001 至 $66,667	$445 less 1.5% of the portion of your taxable income that exceeds $37,000
达到超过$66,668	Nil零

Taxable income	LITO
低于$37,000	$645
$37,001 至$41,000	$645 less 6.5% of the portion of your taxable income that exceeds $37,000
$41,001 至$66,667	$645 less 8% of the portion of your taxable income that exceeds $41,000
达到超过$66,668	Nil 零

从2022年7月1日之后没有了LMITO后的LITO

未来个人税率

Rate	From 1 July 2018 Income range ($)	From 1 July 2022 Income range ($)	From 1 July 2024 Income range ($)
Tax free	0–18,200	0–18,200	0–18,200
19%	18,201–37,000	18,201–41,000	18,201–41,000
32.5%	37,001–90,000	41,001–120,000	41,001–200,000
37%	90,001–180,000	120,001–180,000	–
45%	>180,000	>180,000	>200,000
New low and middle income tax offset	Up to 530	–	–
Current low income tax offset	Up to 445	–	–
New low income tax offset		Up to 645	Up to 645