澳大利亚税法复习.pptx

复习;; Taxes Category;;The current Australian legal system;Tax formula;Tax rates：Resident Individuals;;Tax rates： Non-resident Individuals;Medicare levy and Medicare levy surcharge;Medicare levyExemption for low income earners:;Medicare levy and Medicare levy surcharge;Medicare levy and Medicare levy surcharge;Medicare levy and Medicare levy surcharge;Higher Education Loan Programme;Higher Education Loan Programme;2.7 Tax offsets;Computation of tax liabilities;;Residence of individuals;1.2 Residence of individuals;Companies 公司/法人;source of income;Ordinary Income vs Statutory Income; Ordinary or statutory income is made exempt by a provision of ITAA97, ITAA36 or another Commonwealth law (s 6-20 ITAA97) Two classes of exemption Entities that are exempt irrespective of the type of ordinary or statutory income they have E.g. Charity, education, religious entities 被豁免组织，不论其所拥有的普通或法定收入的类型：慈善、教育、宗教组织 Ordinary and statutory income that it is exempt. E.g. Non-cash business benefits of less than $300 value, defence force allowances 免税的普通和法定收入：例如，非现金业务收益小于300美元的价值，国防费津贴 Characters: 特征 It is not assessable and is therefore tax free It reduces the deduction allowable for a tax loss 其不是应税，因此免税 其是因降低了税收演算而允许的损失;;;;