月薪比ATO网上计算的多很多,何解?

请问一下你工资是一月一发还是每周一发，还是两周一发？因为frequency不同，withhold的tax也不同

小聂 发表于 2013-2-22 14:34
原来是这样。就是说如果两个人年薪一样，但一个一周一发，一个两周一发，两周一发的那个拿到手的要比一周 ...

好吧,这是weekly的withheld，http://www.ato.gov.au/content/downloads/BUS00319019N10050512.pdf
这是http://www.ato.gov.au/content/downloads/BUS00319051N10060512.pdf
年终退税是看你净收入，然后以多还少不的原则来计算。

如果你是两周一发，那你从17/06/2013 - 30/06/2013的工资要在01/7/2013才到帐，那这两周收入算是下个财政年的，今年的净收入就少算两周。

心绕千千结 发表于 2013-2-25 20:11
不同意楼上的说法， 你收到多少工资是公司给你的PAYG Summary 按他发给你的时间算不是按到账时间算的， 而且 ...

6月底的工资如果7月才到帐的话算是下个财政年的。

首先， BAS有Cash和Accrual basis，大多数小公司（营业额少于2百万）是cash basis的，那么他们所报的PAYG也是按照是否已经付款来算的。

如果是大公司的话则用accrual method来记录工资发配情况。但是因为税收是按cash basis来计算。 公司的帐上会把这部分未付的工资作为creditor处理，在年终报税的时候也会reconcil。所以未发出的工资算是下个财政年的，公司无权claim这部分未发工资的deduction。

所以你交多少税还是看你实际"到手"Cash on hand收入是多少。

心绕千千结 发表于 2013-3-1 20:56
心绕千千结 发表于 2013-2-25 20:11
不同意楼上的说法， 你收到多少工资是公司给你的PAYG Summary 按他发 ...

如果只是cheque比如说$100， 而这个员工没有取这100，那bank statement就没有这 100钱的transaction，那你就不能reconcil这100的工资, 所以8月份取钱那这个100才能claim wage paid，那对于这个员工来说上年的工资可以少报100。而PAYG summary也会少者100块，不然公司的bank account 根本不能balance

我也是赚金币哦^^

心绕千千结 发表于 2013-3-3 19:36
无语了， 你不会bank rec还没做过呢吧。 那unpresented cheque 这个词应也该听说过。 按你说的我一年工资拿 ...

别无语啊， 请听我慢慢道来。 不知道你有没有做过tax reconciliation, 你的unpresented cheque 只能当作trade creditor来记录，不能claim成deduction until the cheque has been cleared or claimed. 相同的，如果你没有claim as deduction 这个员工也没有declare as income, 那这样对ATO来说就没有变化。

就好像我卖给你15万的货物，你给我两张7.5万的cheque，我今年去存7.5万，剩下的7.5万我 record as accounts receivable，明年在兑现，这个明年的7.5万就是属于下年的收入。对于你来说，你今年只能claim 7.5w的deduction, 剩下7.5w， 你还是要记录为outstanding trade creditor， 因为你的卖家没有兑现，你就不能apply payment against the bill. 如果他找不到了这张cheque， 你还是可以cancel 的。

还是那句，如果这个员工是在下一年claim的话, 你的unpresented cheque 不能算作今年的deduction，所以你的今年PAYG summary也不能包括这个数目。这个员工今年就可以少报这个数目。

楼主问了如果两个人的工资一样，但是一个是一星期一发，一个是两星期一发，那年终的情况就是我说得这种。 June 最后两周的工资在7月份发的话，还是会被算作下一年的工资收入。


ATO reference: http://www.ato.gov.au/content/00150749.htm

[size=1em] Where a payment is made on or after 1 July, the full amount of the payment will be included in the later year's payment summary. Withholding for the whole amount will be based on the later year's tax rates. Example XYZ Company pays their employees each Thursday. The final payment for the 2007-08 income year will occur on 26 June. The amount that is accrued following this date will be paid to the employees on 3 July and included in the 2008-09 payment summary. Withholding on the whole amount will be at the rates that apply for that year.

XYZ Company pays their employees each Thursday. The final payment for the 2007-08 income year will occur on 26 June. The amount that is accrued following this date will be paid to the employees on 3 July and included in the 2008-09 payment summary. Withholding on the whole amount will be at the rates that apply for that year.

ATO reference: http://www.ato.gov.au/content/00150749.htm

这个example是ATO自己给出来的，最清楚不过了哦

不清楚的话， 这个清楚了吗

[size=1em] Electronic payments When payments are made electronically, the date for payment is either the date stipulated in the electronic transaction or, if no date is stipulated, the date on which the payment is intended to be made into that bank account. Example XYZ Company instructs their bank to pay their employees' salary by EFT on 30 June 2008. The company specifies that the payments should be credited to the employees' bank account on 1 July. As the payment is instructed to be made on 1 July, these payments must be included in the 2008-09 payment summary and withholding on the whole amount will be at the rates that apply for that year.

Cash和accrual是不同的哦

心绕千千结 发表于 2013-3-4 20:26
汗了， 什么叫Where a payment is made on or after 1 July，你先弄明白。 比如你说的卖东西。 我给你2张支 ...

还真的是没有，你先看清楚ATO的example，你可以出支票，但是的你银行可以没有sufficient fund，如果支票bounce back的话，这个bill还是outstanding，你的unpresent cheque只能用来做expected bank balance, 但是和银行statement 的balance 是不一样的， 而正是这个银行statement的balance来证明你有没有付钱。 所以说taxation 是cash accounting 不是accrual accounting。

Good point。
看来我们要复习一下大学的知识了哦^^

首先，the Primary principle of taxation 就是决定于你是否derived income而不是你公司发没发，员工收不到钱，他们就不会被tax，不会被tax，就不能include in PAYG summary for that year. 如果公司在星期5发工资， 星期5又是 June 30 20xx, 那员工在星期1才收到，这笔钱就算是下个财政年的。PAYG Summary也应该把这钱寄到下个年度，

Ordinary income is taxed under s 6-5 of the Income Tax Assessment Act 1997 at the time it is ‘derived’. The question, ‘When is income derived?’ is, therefore, generally applicable to all taxpayers. For tax purposes income from salary and wages is derived when you receive the money。

Case law : : Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd (1938) 63 CLR 108. (Carden's Case)
Wage, passive investment and personal services income are ordinarily derived on a receipts basis.

Clause 4.5 - For those deriving employment income (such as salarie sand wages) and property income (such as interest), income was derived when it was received.

Reference: http://lexisnexis.com.au/aus/aca ... ilders/pdf/ch04.pdf

Hope it helps:)

Good Night