澳大利亚税法复习.ppt

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