税务提示：children's savings accounts

vincentxiao

很多银行都提供children's savings account, 而且储蓄的利息都蛮吸引人的。发这个帖是希望各位爸爸妈妈在帮助孩子享受高息账户的同时，别忘了看看相关的税务提示 以下内容摘自ATO网站：http://www.ato.gov.au/content/11900.htm


At what age can a child get a TFN?A child can get a tax file number (TFN) at any age (there is no minimum age).
Children are not exempt from quoting a TFN.

Interest

If a child quotes their date of birth, they are entitled to a threshold of $420 per income year on interest. If they don't quote their date of birth, the threshold is the same as the adult threshold of $120 per income year.
Where the total interest earned during an income year is $420 or more, if the child:

• quotes a TFN, the investment body will not withhold pay as you go (PAYG) tax
• does not quote a TFN, the investment body will withhold PAYG tax at 46.5%.
  

This applies to the total interest earned (not just the amount above $420, or the payment period threshold equivalent).
If the child has had PAYG tax deducted, they will need to lodge a return to claim these amounts back from us. A child who does not have a TFN will need to get one before they can lodge a return.

Last Modified: Wednesday, 29 June 2011

thanks buddy/

Mr.Yuan 发表于 2012-6-10 23:03
thanks buddy/

Mr.Yuan好像是同行吧，大家一起为论坛出分力咯

请教楼主，在医院工作，有Salary Package，这笔钱在填报e-tax的时候，应该填在哪一项里？谢谢！