翻訳と辞書 Words near each other ・ Taxation in the United Arab Emirates ・ Taxation in the United Kingdom ・ Taxation in the United States ・ Taxation in Uruguay ・ Taxation in Zambia ・ Taxation of Chargeable Gains Act 1992 ・ Taxation of Colonies Act 1778 ・ Taxation of cooperative corporations in the United States ・ Taxation of costs ・ Taxation of digital goods ・ Taxation of illegal income in the United States ・ Taxation of Pensions Act 2014 ・ Taxation of precious metals ・ Taxation of private car usage (Germany) ・ Taxation of private equity and hedge funds ・ Taxation of Superannuation in Australia ・ Taxation of the Jews ・ Taxation of trusts (United Kingdom) ・ TaxAudit.com ・ Taxco ・ Taxco de Alarcón (municipality) ・ Taxco el Viejo ・ Taxe poids lourds ・ Taxenbach ・ Taxenne ・ Taxeotis ・ Taxeotis exsectaria ・ Taxeotis intextata ・ Taxeotis reserata ・ Taxeotis stereospila Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Taxation of Superannuation in Australia ： ウィキペディア英語版 Taxation of Superannuation in Australia Superannuation in Australia is taxed by the Australian taxation system at three points: on contributions received, investment income and benefits paid. ==Tax on contributions== Superannuation contributions are split into two classes - Concessional and Non-Concessional.〔http://www.ato.gov.au/Individuals/Seniors-and-retirees/Super/Contribution-caps/〕 Concessional contributions (sometimes referred to as 'before-tax' contributions) are contributions for which someone (such as an employer) has received a tax deduction.〔http://www.ato.gov.au/Individuals/Super/Other-contributions/Concessional-(before-tax)-contributions/〕 Concessional contributions include Superannuation Guarantee contributions, Salary Sacrifice contributions, other employer contributions and contributions claimed as a personal tax deduction. Concessional contributions are taxed in the fund. While Taxable Components do not change the tax payable by the super fund, they are a factor in calculating the tax payable on withdrawals from a super fund. Non-Concessional Contributions (sometime referred to as 'undeducted' or 'after-tax' contributions) are contributions for which no-one has received a tax deduction. Non-Concessional Contributions are, generally, not taxed in the fund.〔http://www.ato.gov.au/Individuals/Super/Other-contributions/Non-concessional-(after-tax)-contributions/〕 Concessional Contributions, provided they are under the Concessional Contributions Cap, are taxed at 15% in the fund.〔http://www.ato.gov.au/Individuals/Seniors-and-retirees/Super/Contribution-caps/〕 The Concessional Contributions Cap for the 2013/14 Financial Year is $25,000, except for people who were over the age of 59 as at 30 June 2013 - for whom the cap is $35,000.〔http://www.ato.gov.au/Rates/Key-superannuation-rates-and-thresholds/?anchor=Contributionscaps〕 Exceeding this cap will trigger Excess Contributions Tax of an additional 31.5% on the amount above the cap, on top of the 15% already applying to Concessional Contributions.〔http://www.ato.gov.au/individuals/super/in-detail/contributions/super-contributions---too-much-super-can-mean-extra-tax/?page=12〕 Non-Concessional Contributions, provided they are under the Non-Concessional Contributions Cap, are not taxed in the fund.〔http://www.ato.gov.au/Individuals/Seniors-and-retirees/Super/Contribution-caps/〕 However, if the Non-Concessional cap of $150,000 (or $450,000 in a three-year period under the Bring-Forward Rule〔http://www.ato.gov.au/individuals/super/in-detail/contributions/super-contributions---too-much-super-can-mean-extra-tax/?page=23〕) is exceeded a tax rate of 46.5% applies to the excess.〔http://www.ato.gov.au/Individuals/Seniors-and-retirees/Super/Contribution-caps/〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation of Superannuation in Australia」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.