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澳大利亚个人所得税税率是多少？
澳大利亚个人所得税税率分为四档，分别是0-18,200澳元的税率为0%，18,201-45,000澳元的税率为19%，45,001-120,000澳元的税率为32.5%，超过120,000澳元的部分税率为37%。澳大利亚个人所得税如何计算？
根据澳大利亚税务局的规定，个人所得税的计算基于税前收入和税率表。税前收入包括工资、奖金、股息、利息和房产租金等。税率表是分档计算的，不同的收入额对应不同的税率。澳大利亚个人所得税的税率从19%到45%不等。此外，如果您的收入超过特定的阈值，还需要缴纳额外的Medicare Levy和Medicare Levy Surcharge。如果您需要更详细的信息，建议访问澳大利亚税务局的官方网站。
澳大利亚个人所得税可以抵扣哪些费用？
根据澳大利亚税务局的规定，个人所得税可以抵扣以下费用：
- 职业相关的费用，如职业培训、工作制服和保险等；
- 慈善捐赠；
- 医疗保健费用；
- 退休储蓄账户（superannuation）的缴纳金额；
- 利息支出；
- 子女教育费用。
需要注意的是，这些费用必须是你自己支付的，并且必须与你所从事的工作或收入有关。此外，抵扣这些费用需要满足一定的条件和限制。建议您在申报个人所得税前，详细了解相关规定或咨询专业人士的意见。
澳大利亚是否有个人所得税免税额？
是的，澳大利亚有个人所得税免税额。截至2023年，个人所得税免税额为$18,200澳元。如果您的收入低于这个数额，您将不需要支付个人所得税。但是，如果您的收入超过这个数额，您需要按照相应的税率缴纳个人所得税。您可以通过澳大利亚税务局网站了解更多有关个人所得税的信息和税率。
澳洲税务局对居民/外国居民/打工度假者的税率标准
Resident tax rates 2023–24
| Taxable income | Tax on this income |
|---|---|
| 0 – $18,200 | Nil |
| $18,201 – $45,000 | 19c for each $1 over $18,200 |
| $45,001 – $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 – $180,000 | $29,467 plus 37c for each $1 over $120,000 |
| $180,001 and over | $51,667 plus 45c for each $1 over $180,000 |
The above rates do not include the Medicare levy of 2%.
Resident tax rates 2022–23
| Taxable income | Tax on this income |
|---|---|
| 0 – $18,200 | Nil |
| $18,201 – $45,000 | 19c for each $1 over $18,200 |
| $45,001 – $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 – $180,000 | $29,467 plus 37c for each $1 over $120,000 |
| $180,001 and over | $51,667 plus 45c for each $1 over $180,000 |
The above rates do not include the Medicare levy of 2%.
Foreign resident tax rates 2023–24
| Taxable income | Tax on this income |
|---|---|
| 0 – $120,000 | 32.5c for each $1 |
| $120,001 – $180,000 | $39,000 plus 37c for each $1 over $120,000 |
| $180,001 and over | $61,200 plus 45c for each $1 over $180,000 |
Foreign resident tax rates 2022–23
| Taxable income | Tax on this income |
|---|---|
| 0 – $120,000 | 32.5c for each $1 |
| $120,001 – $180,000 | $39,000 plus 37c for each $1 over $120,000 |
| $180,001 and over | $61,200 plus 45c for each $1 over $180,000 |
Working holiday maker tax rates 2023–24
| Taxable income | Tax on this income |
|---|---|
| 0 – $45,000 | 15c for each $1 |
| $45,001 – $120,000 | $6,750 plus 32.5c for each $1 over $45,000 |
| $120,001 – $180,000 | $31,125 plus 37c for each $1 over $120,000 |
| $180,001 and over | $53,325 plus 45c for each $1 over $180,000 |
Working holiday maker tax rates 2022–23
| Taxable income | Tax on this income |
|---|---|
| 0 – $45,000 | 15c for each $1 |
| $45,001 – $120,000 | $6,750 plus 32.5c for each $1 over $45,000 |
| $120,001 – $180,000 | $31,125 plus 37c for each $1 over $120,000 |
| $180,001 and over | $53,325 plus 45c for each $1 over $180,000 |
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