ITR – Contractor Materials Preparation (合同工个人退 - Tax.PDF

ITR – Employee Materials Preparation (雇工个人退税资料) 1) Tax File Number (税号) or/and Australia Business Number (生意号) 2) Group Certificates (公司年终工资总清单) 3) Bank Interests Dividends (银行利息及股息) 4) Centrelink PAYG Summary (Centrlink 年终收入汇总) 5) Deductions (扣税凭证): - Uniforms with logo, laundries and dry cleaning ( 印有公司徽章的工作服用品及清洗费凭据) - Work related motor vehicle travel expenses (与工作有关的汽车和旅费凭据) - Work related other expenses, like Union fees, Tools for trade with less than $300, Internet, Telephone bills, donations (与工作有关的其他费用凭据, 如工会费及小于300 元的工具, 电 话费等, 公共慈善捐款凭据) - Work related asset depreciations, like phone, computer, Motor Vehicle (与工作有关的固定资产折旧 费,如汽车，电话及电脑) - Home Office: Room maintained for work can claim $0.34/h running costs (如果你有在家单室 工作，可以退$0.34/小时的家庭保养费) - Cost of managing tax affairs, like tax agent fees travel, ATO penalty interest, ATO current year general interest charges (税务会计费凭据和路费，本年税务局未付税利息及罚税利息) - Rental income expenses (出租房的收入及费用支出凭据) - Capital Gain Tax on margin on sale of real estate, shares or goodwill (资产增值税针对出租房，股 票及生意出售盈利，自住房免征) 6) Tax Offset Rebate substantiations, like Dependent/Relative, Zone, Medical Expenses over $2162 and Health Insurance (收入税减免凭证，如未独立亲戚，边远地区，超出$2162 的医药费及自费 医疗保险等) 7) Bank information for Tax Return Remittance from ATO (ATO 退税汇入银行账号) ITR – Contractor Materials Preparation (合同工个人退税资料) a) If the contractor works for one employer, the tax return is similar with employee, so materials are the same as above Item 1-7. (如果合同工只为一位雇主工作，其性质如上述雇 工个人退税资料1-7) b) If the contractor works for several employers, need to pass the tests for Personal Service Income (PSI): Result test, 80% rule and other rules. (如果合同工为多位雇主工作，他需要通 过PSI 测试, 如结果测试，80%收入测试及其他测试) c) If he doesn’t passed the tests, PSI legislation applies to him; if pass, PSI legislation doesn’t apply. So apart from above Item 1-7, he can also claim the following : Deduction Can I claim if PSI Can I claim if PSI