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Archives for Australian Superannuation

The 1st July 2021 Superannuation Changes

Changes from 1st July 2021 will impact on how much money you can contribute to superannuation and how much you can have in your retirement phase superannuation account.

In general, your superannuation is either in an accumulation account (when you are building your super), a retirement account (when you meet preservation age and certain conditions of release and can withdraw your super), or in between when you are transitioning to retirement (when you reach perseveration age, are working reduced hours and take some of your superannuation as a pension).

 

The amount of money you can transfer from your accumulation account into your tax-free retirement account is limited by a Transfer Balance Cap (TBC) (a cap on the total amount of super that can be transferred into a tax-free retirement account, known as the transfer balance cap). From 1 July 2021, the current $1.6m general TBC will be indexed to $1.7m and once indexed, no single cap will apply to all individuals (each person will have an individual TBC between $1.6m and $1.7m).

 

Indexation will also change other superannuation caps and limits including:

  • Non-concessional contributions (contributions from after tax income)
  • Concessional contributions (contributions from before tax income such as super guarantee, salary sacrificed super amounts, or contributions you make and claim a tax deduction for etc.)
  • Co-contributions (personal contributions made by low and middle income earners matched by the Government up to $500), and
  • Contributions you make on behalf of your spouse that are eligible for a tax-offset.

The amount you can contribute to super will increase

Indexation will increase the concessional and non-concessional contribution caps from 1 July 2021. These caps are indexed by average weekly ordinary time earnings (AWOTE).

 The bring forward rule

The bring forward rule enables you to contribute up to three years’ worth of non-concessional contributions in the one year. That is, from 1 July 2021, you could contribute up to $330,000 to your superannuation in one year. You can use the bring forward rule if you are 64 or younger on 1 July of the relevant financial year of the contribution and the contribution will not increase your total super balance by more than your transfer balance account cap.

 

If you utilised the bring forward rule in previous years, your non-concessional cap will not change. You will need to wait until your three years has expired before utilising the new cap limit.


* excludes withdrawals made under the COVID 19 relief measures.

How will the transfer balance cap impact me?

You are accumulating super

If you are building your superannuation (accumulation phase) and not withdrawing it*, indexation of the TBC is a good thing because from 1 July 2021 you will be able to access more of your superannuation tax-free. If you start taking your superannuation after 1 July 2021, for example if you meet a condition of release and retire, your transfer balance cap will be $1.7m. Essentially, if you have never had a transfer balance account credit, then the full indexation is available to you.

For low and middle income earners claiming the government co-contribution, the limit will increase in line with indexation to $1.7m.

Similarly, if you are contributing superannuation to your spouse and claiming the tax offset, the limit will increase in line with indexation to $1.7m. That is, you can contribute to your spouse’s superannuation and claim the tax offset as long as their TBC is not more than $1.7m.

 

You have started taking your super

If you started taking your superannuation before 1 July 2021 and have already had a credit added to your transfer balance account, then your TBC will be between $1.6m and $1.7m depending on the balance of your transfer balance account between 1 July 2017 and 30 June 2021. If your account reached $1.6m or more at any point during this time, your TBC after 1 July 2017 will remain at $1.6m. If the highest credit ever in your account was between $1 and $1.6m, then your TBC will be proportionally indexed based on the highest ever credit balance your transfer balance account reached. That is, the ATO will look at the highest amount your transfer balance account has ever been, then apply indexation to the unused cap amount. For example, if you started a retirement phase income stream valued at $1.2m on 1 October 2018 and this was the highest point of your account before 1 July 2021, then your unused cap is $400,000. This unused cap amount is used to work out your unused cap percentage (400k/1.6m=25%). The unused cap percentage is then applied to $100,000 ($100k*25%=$25k) to create your new TBC of $1,625,000.

 

Note that indexation only applies to the difference between the $1.6m TBC and the highest point of your account at any point between 1 July 2017 and 30 June 2021, not the value of your account at 30 June 2021. That is, if you made additional contributions after 1 October 2018 that increased your account to say $1,440,000, then indexation would apply to your unused cap of $160,000 (instead of $400,000), creating a TBC on 1 July 2021 of $1,610,000.

 

Indexation does not impact existing child death benefit beneficiaries. Child death benefit income streams commencing after 1 July 2021 will be entitled to the increment if the parent never had a transfer balance account or a proportion if the parent had a transfer balance account.

 

If you receive income from a capped defined benefit income stream and you are 60 years of age or more, or the income stream is from a death benefit where the member was over 60 at the time of death, then the defined benefit income cap will increase to $106,250 for most individuals. This will mean that the money your fund withholds from your income stream may change.

 

If you want more suggestions and seek for assistance, call BOA & Co. accountants on 02 9904 7886 and our Specialist will be pleased to assist you.

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access super, retirement fund

When Can I Access My Super Fund?

Generally, you can start withdrawing from your superannuation fund after you’ve reached your preservation age and you’re retired, but there are instances when you may be able to access super early.

 

Your super is designed to help fund your retirement, so generally, it’s only possible to withdraw your super once you’ve reached a ‘preservation age’ and you’re permanently retired. However, there are some special cases where you may be able to withdraw your super savings early. Since your super fund is critical for your retirement life, everyone should think and plan ahead for your future retirement. 

 

Your ‘preservation age’ is the earliest age where it’s possible to tap into your super, and it’s calculated based on your date of birth. If you’re not sure about your preservation age, here is a table that can help:

Date of birth Preservation age
Before 1 July 1960 55
1 July 1960 – 30 June 1961 56
1 July 1961 – 30 June 1962 57
1 July 1962 – 30 June 1963 58
1 July 1963 – 30 June 1964 59
From 1 July 1964 60

 

Here’s some helpful information about when and how super may be accessible to you.

Accessing your super during a transition to retirement (TTR)

 

If you’ve reached your preservation age but you’re not quite ready to permanently retire, you might wish to access a portion of your super through a transition to retirement pension (TTR).

A TTR involves drawing down on your super as a non-commutable retirement income stream (or account-based pension). As part of your retirement plan, a TTR can give you more financial flexibility and free up precious time or can help you maintain your work hours while saving on tax.

Keep in mind that with a TTR it’s only possible to withdraw between 4% and 10% of your super savings every financial year.

 

Accessing your super at age 60, if you’ve stopped working (but aren’t retiring)

If you’re aged 60 to 64 and stop working (for any amount of time), you’re considered retired for the purposes of accessing your super. This is the case even if you have no intention of retiring completely.

This means you can cash out the super you’ve accumulated up until that time, even if you begin working again under a different employment arrangement or switch to a different company.

 

Accessing your super when you reach age 65

When you turn 65, you typically have full access to your super, regardless of whether you’re working or retiring. There aren’t any special conditions you’ll need to meet to get full access to your super, and you can also choose not to withdraw it and continue your contributions (but there could be certain tax benefits for withdrawing your super).

 

Are there cases where I can withdraw super early?

Generally speaking, superannuation rules state you can’t take your super until retirement (as outlined earlier), apart from the First Home Super Saver Scheme, which was introduced on 1 July 2017 to help eligible Australians save a deposit for their first home.

However, there are other cases where legally accessing super early is possible, such as if you have a severe financial hardship, or have certain medical conditions. In each instance, you’d need to meet the eligibility criteria.

 

Accessing super under compassionate grounds

Life can be unpredictable. Because of this, there are some instances where you may be allowed to withdraw a certain amount of money from your super on compassionate grounds if you don’t have the capacity to meet certain expenses.

These can include:

  • medical-related expenses
  • funeral costs
  • mortgage repayments that will prevent you from losing your home.

 

Accessing super early because of severe financial hardship

If you’re under your preservation age, have been receiving financial support payments from the government for 26 consecutive weeks and can’t meet reasonable and immediate family living expenses, you can apply to withdraw between $1,000 and $10,000 from your super. This can only be done once in a 12-month period.

There are no cashing restrictions under severe financial hardship if you have reached your preservation age plus 39 weeks, received government income support payments for a cumulative period of 39 weeks and you were not gainfully employed on a full-time or part-time basis at the time of application.

 

Accessing super early due to incapacity

If you’re permanently or temporarily unable to work due to a physical or mental medical condition, you may be able to access super as a lump sum or via regular payments over a period of time.

 

Accessing super early due to a terminal medical condition

If you’ve been appropriately diagnosed with a terminal illness that’s likely to result in your death within a two-year period, you could apply for early access to your super. In this case, there are no set limits on the amount you can withdraw.

 

Withdrawing super from funds with benefits less than $200

If you switch employers and the balance of your super account is less than $200, you can apply to withdraw this amount. Likewise, if you have less than $200 of lost super or less than $200 of super that’s being held by the Australian Taxation Office (ATO), you may be able to withdraw this money.

 

How to withdraw super if you’re leaving Australia

If you’re a temporary resident in Australia and have worked and earned super on an eligible temporary visa, you can submit an application to withdraw your super once you leave the country, as long as your visa has expired. These applications are done as part of a Departing Australia Superannuation Payment (DASP), but the government requires you to meet specific criteria and provide documentation to withdraw super in this case.

 

How will accessing superannuation affect you?

While accessing superannuation is useful for retirement planning and in cases of financial or medical difficulty, it’s also worth considering how withdrawing super can affect your tax, and any Centrelink payments (such as the age pension).

 

Do you think you are eligible to access your super early? Call BOA & Co. accountants in Chatswood on 02 9904 7886 and our SMSF specialist will be pleased to assist you.

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什么是自我管理养老金

关于自我管理养老金(SMSF)

首先,这里先介绍下自我管理养老金的概念,自我管理型养老金,英文缩写为SMSF,也称为自雇型或自我管理型养老金,是养老金的一种类型,也是一种信托形式,旨在使养老金帐户成员可以直接控制养老金的投资。自我管理养老金的会员可以算作是独立的受托人或公司受托人的董事,负责养老金的运营和投资,并负责制定投资策略和确保养老金的法律合规性。

 

自我管理养老金的优点

澳大利亚市场上有许多类型的养老金,基于行业的养老金,基于团体的信托养老金,零售型信托养老金,政府公务员养老金和自我管理养老金。那么在这众多的养老金类型中,为什么选择自我管理养老金呢?

一、投资自由且多样

自我管理养老金的会员有决定权,可以自主决定投资在哪里,这就是大多数人建立自我管理养老金的主要原因。

因为在团体,零售或行业类型的养老金中,成员没有投资决策权,不知道自己的钱投资于何处,也无法配置自己的养老金资产。而且,在其他类型的养老金中,会员不能直接投资房地产。但自我管理的养老金可以投资于租赁物业或商业房地产,并可以购买国内外股票债券或小型封闭式基金,所有这些都由会员自行决定。

二、费用低以及高收益

与基于行业或零售型养老金相比,自我管理型养老金会员更加重视风险管理,并且长期福利要优于其他类型的养老金。

自我管理的养老金的会员可以比较市场上的运营费用,并以最合理的价格选择合适的服务提供商(例如会计,审计,金融投资顾问和股票经济学)。其他类型的养老金通常按比例收取(0.5%-1.5%),因此,养老金金额越高,支付的费用也越高。

三、合理避税

为了鼓励人们老年生活幸福,澳大利亚减轻了政府负担,并给予了养老金特别税收政策。在澳大利亚,自我管理的养老金和家庭信托,公司和个体企业相辅相成,是省钱的有效途径。在自我管理养老金的累积阶段,投资收入的税率为15%,资本收益的税率为10%。一旦转入退休阶段,如果帐户金额少于160万澳元,所有投资收入和资本增值将享受0%的税率。

四、财富传承

自我管理养老金的成员通常由家庭成员组成,并且最多可以有四个成员。自我管理的养老金可以考虑到每个成员的利益并进行有效的遗产规划。当父母和孩子都是退休金成员时,父母可以在计划退休金时使用自我管理的退休金来转移家庭财富。

 

自我管理养老金的不足

第一,自我管理养老金最大的不足就是会员需要花时间和精力去管理自己的信托。作为受托人,成员对所有决定负全部责任,并且需要遵守法律和法规。第二,法律上,澳大利亚的退休金法对自我管理的退休金投资,存款和养老金有一定的规定,因此,成员需要十分了解有关于此的法律。第三,自我管理养老金只适合高资金账户,因为如果自我管理养老金账户的金额太低,则年度运营支出(包括会计,审计等)将是一笔大支出,因此会员应确保自我管理养老金账户的金额足够高,并且投资效果好,成本比降低。

自我管理养老金的策略

一、分立账户

当进入退休阶段时,可以设立多个养老金退休分账户,明确分开税前和税后养老金,特别是当一次性投入大额的税后养老金存款,并用这笔钱开始退休帐户。其次,当领取的养老金多于最低领取标准时,可以选择先从税前养老金比例较高的账户开始。通过使用这个策略,能将免税额高的退休账户金额尽可能地保存下来。并且,当您的成年子女将来继承您的养老金时,会因此减少很多税务支出。 这个策略适用于养老金的遗产规划。

二、注册税号(ABN&TFN)

通过自愿注册商品和服务税进行自我管理的养老金可以每季度或每年向澳大利亚税务局申请75%的退款。如会计师,理财师和股票交易费,两者都包括商品和服务税,特别是如果您是自我管理的话,养老金中有商业物业,可以买卖商业物业以出租,因为许多费用都包括商品和服务税。此策略适用于费用较高的自我管理养老金。

三、房产投资

自我管理的养老金可以直接投资于住宅和商业物业、工业、农场和仓库建筑。房地产直接投资不仅具有月租金收入,而且具有长期资本增值。并且享受优惠税率的养老金,租金收入退休阶段累积阶段征收15%的税(<$ 160万)租金免税。此策略适合喜欢房地产投资的人。

四、实物投资

自我管理的养老金会员可以使用自己名称下的上市公司证券或商业房地产,以会员身份转移到自我管理的养老金或出售养老金。实物投资与房产投资有些相似,实物投资所产生的投资收益和资本增值按 15%和 10%纳税。如果养老金是处于退休阶段且少于$160 万,税率则是零。这点则与房产投资基本相像。此策略适合以个人名义持有股份或房地产投资。

 


BOA & CO. 是一家总部设置在悉尼北岸金融中心(Chatswood)的综合性专业咨询悉尼会计事务所,在财务,税务,融资和信贷领域拥有深厚专业知识和广泛合作伙伴的咨询服务企业。BOA & CO. 拥有澳洲特性注册会计师(Chartered Accoutant),注册理财师 (Financial Planner),澳大利亚税务局注册税务代理(Registered Tax Agent),注册信贷经纪人(Mortgage Borker)的专业资质并且为 Intitue of Chartered Accountant, The Tax Institute and MFAA的专业会员。点此了解更多。

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用养老金买房合法省税又省心

首次置业养老金存款体系(FHSS Scheme – First Home Super Saver Scheme

如果你觉得养老金只能用作于退休,这就错了,因为澳大利亚政府在2017年12月已经颁布了一项新政策来减轻购房负担:你的养老金可以用于购买首套住房。而且,那些希望缩小居住面积的购房者可以不受许多常规限制,将售房收益转入其养老金账户。

这项新的养老金政策在2018年7月1日正式实施。我们今天将就此新政策为您分析其有利及不利的地方。

 

新政策有哪些适用条件呢?

–          18岁及以上、且在澳洲从未拥有过房产的人(包括自住、投资房、商用房及合买)

–          过去从未要求养老金释放过FHSS供款

–          你的养老金账户接受FHSS供款

–          自管养老金(Self-Management Super Fund)需确保信托契约( super deed)有相应条款允许其在此政策下提款

–          FHSS不可以用于购买船屋、房车、空地或者任何不适合居住的产权

从2017年7月1日起,首次购房者可以向养老金账户进行税前供款(例如和雇主协议,进行薪金牺牲(salary sacrifice))或是税后供款,这些供款在2018年7月1日后可以提取出来。每个人每年向养老金供款的额度是1万5千澳元,且总上限是3万澳元。然而,需要注意的是雇主所支付的强制保障养老金(super guarantee)是不能被提取出来的。

 

使用养老金购买首套房的利和弊?

FHSSS(首次置业养老金存款体系)可以帮助您存房子的首付,并且会给您带来税务及养老金上的福利。

尤其对高收入的纳税人而言,FHSSS中最大的好处是您不需要真的用FHSS的供款来购买首套住房。您其实还可以将其供款提取出来,并在同一年内再存入养老金账户:这就利用到了税务抵扣,来获得比普通存款更高的收益。

并且,您可以选择税前供款,也就是说,您不需要缴税来向养老金账户进行供款:养老金要缴15%的税,且其所产生的收益也是缴交15%的税。实际上,如果你的净收入高于2万澳元,即你的个人税率就高于15%,那么税前供款这个方式就比较适合您。

另外的好处是夫妻两人可以同时用这个方法,这就让养老金额度提到到6万澳元。

当你准备购买房子,你需要向税务委员会(Commissioner of Taxation)提交申请,获得首次置业最高提款额,并提取FHSS存款及其推定收益,来支付房子的首付。这笔金额会以您的边际税率(Marginal tax rate)减30%的税务抵扣(Tax offset)来缴税。

 

案例分析

案例1:在2018财年,Lucy年收入有10万澳元,她的雇主付了她9500澳元的强制保障养老金(9.5%的强制保障养老金)。此外,她和她的雇主达成了薪金牺牲的协议,即每个月向养老金账户转1000澳元的供款。并且她每年向自管养老金供款12000澳元(SMSF)。2018年6月18日,Luck又向自管养老金转了5000澳元的优惠供款(Concessional Contribution)并且她在个人报税上申请了抵扣。

 

她的养老金供款总额是:

强制保障养老金:9500澳元

薪金牺牲供款:12000澳元

优惠供款:5000澳元

总计:26500澳元

 

薪金牺牲供款中的12000澳元加上5000澳元中可做税务抵扣的3000澳元的供款,即总计15000澳元可以用作于每年的FHSSS供款。

意思就是Lucy可以申请对15000澳元中85%部分进行放款,或用12750澳元及其推定收益来支付她的首套置业。

 

案例2:根据政府信息,例如一个人年收入有70000澳元,月收入的10000以薪金牺牲的方式对养老金供款。三年过后,可用于购房首付的存款最高的会有大概25892澳元,即比在一般账户中存款多了6210澳元。

当然了,我们必须要考虑相关的管理费用,以及这三年内我们若通过其他投资渠道或许能获得更多的收益。

 

养老金是一个存钱省税的好方法,如果你合理的运用方法,它会让你的退休生活变得安全省心。如果你对新政策仍有疑问,请咨询我们专业的会计来为您定制最优的方案。在下一节中,我们会继续解析将售卖房产所得获利供入养老金的利与弊,敬请关注!

 


BOA & CO. 是一家总部设置在悉尼北岸金融中心(Chatswood)的综合性专业咨询悉尼会计事务所,在财务,税务,融资和信贷领域拥有深厚专业知识和广泛合作伙伴的咨询服务企业。BOA & CO. 拥有澳洲特性注册会计师(Chartered Accoutant),注册理财师 (Financial Planner),澳大利亚税务局注册税务代理(Registered Tax Agent),注册信贷经纪人(Mortgage Borker)的专业资质并且为 Intitue of Chartered Accountant, The Tax Institute and MFAA的专业会员。

 

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全方位解读养老金账户,了解在澳洲工作生活的必备知识

什么是退休基金

退休基金,又称养老基金,首先他是一种基金,即投资的方式,和通常所说政府给与年长者的补贴“养老金”不一样,为了区分,下文统称退休基金。

退休基金是一种为自己退休后生活进行投资规划的方式。它最大的优点,退休基金的投资收益仅需支付15%的最高税率

退休基金和其他管理基金很相似,都是通过把你的钱和别人的钱放在一起,由专业的投资管理者替你们进行投资规划而获得收益。差别在于,退休基金只有在退休之后才允许用户把钱从账户里取出来。

如何选择退休基金

绝大部分人都会选择自己喜欢的退休基金进行投资。这需要提前和雇主确认他会帮你把钱存入你选择的基金中。

但是对于某些行业,行业协会会规定退休基金的选择范围,在这种情况下,你的选择就可能会被限制。

在选择好退休基金之后,需要通过递交一份来自ATO的表单(Standard Choice Form)来告知雇主你的选择。否则的话,雇主将会为你选择公司默认的养老基金。

那么,如何选择一个最合适的退休基金呢?下面的表格给大家一个初步概念:

对比项目 如何进行比较
费用 越低越好
投资选择 检查是否有你自己青睐的,或满足自己特殊需要的投资选择以及投资风险是否在可承受的范围
额外投入 你的雇主有可能会向某些特定养老基金为你支付超过9.5%的养老储蓄资金。或者你也可能自己投入额外的资金
运营表现 选择一个过去五年都表现良好的基金,不要只选去年收益最高的那个。
保险 研究保险包括的范围和它的费用
其他服务 打电话咨询或者登录网站查看他们是否提供其他的服务。

切记,有的时候,精心挑选的退休基金和雇主默认选择的退休基金的收益之间,会有相当大的差别。

至于保险方面,以政府官方提供的退休基金MySuper funds为例,它们会默认包含一定程度的死亡保险,残障保险或者是收入保障险。如果你不需要这些保险的话,需要自行告知退休基金管理机构进行取消。

如何把钱存入退休基金

雇主贡献部分

对于大部分人来说,你的雇主强制性需要支付等于你工资9.5%的款项存入退休基金账户。这是你工资以外的部分。在你的工作生涯中,所有的这部分存款累积起来,就组成了所谓的“累计资金”(Accumulationfunds)部分。而你的退休基金会把这部分用于投资,而你最后会一并获得这些投资所带来的收益。

个人贡献部分

你可以通过以下方式往你的账户存入额外的资金:

  • 员工薪酬牺牲(Salary Sacrifice)
  • 自己从薪酬里支付
  • 通过银行账户转钱
  • 退休基金账户间转账

如果你属于低收入用户,并且主动往退休基金里存钱,那么政府也会通过往你的账户存钱的方式给与你每年最多500澳元的补助。

 

退休基金里的钱何去何从

你的退休基金会把你存进基金账户里面的钱用作投资。大部分的退休基金都有多样化的投资选择。通常都包括单一投资项目和复合投资项目。

你的投资收益会很大程度影响你退休基金的增长速度。所以选择合适的投资项目至关重要。

当你退休并达到一定年纪之后,就能够取出养老金里面的钱了。在那个时候你可以一笔取完,或者像工资那样定时部分取出。

BOA & CO. 是一家总部设置在悉尼北岸金融中心(Chatswood)的综合性专业咨询悉尼会计事务所,在财务,税务,融资和信贷领域拥有深厚专业知识和广泛合作伙伴的咨询服务企业。BOA & CO. 拥有澳洲特性注册会计师(Chartered Accoutant),注册理财师 (Financial Planner),澳大利亚税务局注册税务代理(Registered Tax Agent),注册信贷经纪人(Mortgage Borker)的专业资质并且为 Intitue of Chartered Accountant, The Tax Institute and MFAA的专业会员。点此了解更多。

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这些关于养老金的小tips,能够在未来产生巨大变化

2018年1月4日,澳大利亚政府发布了《养老金保障制度合规的系列法案》(the Superannuation Guarantee Integrity Package)。这一系列法案的目的,是为了规范雇主为员工发放养老金的行为。

其中,法案做出了如下的新规定:

  1. 允许ATO要求违规雇主,直接支付欠下的养老金以及强制其参加养老金教育课程。
  2. 对没有直接支付欠款的雇主引入刑事处罚。
  3. 允许ATO向受影响的雇员公开更多关于未按规发放的养老金信息。
  4. 向所有雇主推行即发即报工资系统
  5. 要求养老金基金公司提供更多的常规报告
  6. 加大ATO对信息的收集和审查力度。
  7. 精简雇员入职程序。

上面那么多内容,其实可以总结为一句话,就是:赋予ATO更多权力对未按规定发放养老金的雇主进行追究和处罚。

即发即报工资系统的推行,又给了ATO更多的便利来审查养老金的发放程度。关于即发即报工资系统,我们之前有文章详细介绍过,详情请见:即发即报工资系统(Single Touch Payroll) 来袭,雇主们做好准备

当然,有了政府和ATO的保障,要想自己的养老金在将来带来巨额收益,合理的管理是少不了的。我们在这里给大家奉上管理自己养老金的一些小知识,希望能够帮助大家。

首先,有关注养老金的朋友们可能都知道,养老基金的管理,并不是免费。恰恰相反,有些养老金的收费项目纷繁复杂,不仔细质询根本无法掌握。因此,我们比较养老金优劣的其中一个判断标准,就是看收费水平。一家管理费用为1%的养老金公司,和一家管理费为2%的养老金公司,在一年内收费的差距可能不大,但是如果把时间范围扩大到30年以上(从30岁到65岁退休有35年的时间),那么退休后能够拿到的养老金,会差上好几万澳元。

那么一般来说,养老金的费用都包括什么呢?

Member fees (会员费)

Management investment management fee (MER) 养老金的投资管理费用,因投资的内容而异。

Contribution Fees 如果你往养老金账户里面存钱,那么养老金公司就会收取对这笔资金进行管理和投资所需的费用

Adviser service fees (顾问费)投资顾问收取的咨询费

Insurance Premiums (保费)用养老金购买保险所需的费用。

知道了养老金费用上的猫腻,那具体如何操作呢?我们的专家给出下面这些小Tips:

1 数一数你的养老金数量

找时间核对一下养老基金报告,数一数你拥有多少个不同的养老基金。同时,你也应该关注养老金基金下面的保险信息,因为一些养老基金会默认帮你上生命安全险和永久残障保险。还有其他的一些会给你提供收入保护险。

2 选择一个养老金并认真管理

第二步,就是选择对你而言最好的养老金公司,记得把保险需求也考虑进去。最便宜的并不一定是最好的。

相比起自己购买,通过养老金公司来购买生命安全险或者残障保险,你可以缴纳更少的税。如果你正在工作,那么你也应该把收入保险考虑进去。

在现在功能强大的手机应用帮助下,你已经没有任何借口可以不了解自己在养老金里面有多少钱。你至少需要仔细核算自己的养老金一次,这样你就会对自己的养老金系统有更深入的了解。

3 别忘了政府的养老金补助政策

如果收入低于5.1813万澳元,就有资格获得政府的养老金补助,这意味着,每当你自己往养老金账户中存入1000澳元,政府同样会往你的账户中存入最高500澳元。收入少于$36813的居民将可以获得这最高的500块钱。而介入两个门槛之间的,政府补助额度会相应减少。

而关于养老金本身的详细解析,我们也有一篇文章可以参阅,里面满满的干货:全方位解读养老金账户,这是在澳洲工作生活的你必备知识

BOA & CO. 是一家总部设置在悉尼北岸金融中心(Chatswood)的综合性专业咨询悉尼会计事务所,在财务,税务,融资和信贷领域拥有深厚专业知识和广泛合作伙伴的咨询服务企业。BOA & CO. 拥有澳洲特性注册会计师(Chartered Accoutant),注册理财师 (Financial Planner),澳大利亚税务局注册税务代理(Registered Tax Agent),注册信贷经纪人(Mortgage Borker)的专业资质并且为 Intitue of Chartered Accountant, The Tax Institute and MFAA的专业会员。点此了解更多。

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退休人士卖房收益大福利,最高可存30万养老金

前不久,澳洲政府发布了新的财政预算,里面对税务问题做了很多的改动,我们也第一时间做出了相关解读。详情参考:深度解读!2018澳洲联邦预算案对个人和企业的税务影响!

不过这里要注意的是,新的财政预算案影响的是接下来的一个财年,也就是2019财年的税务情况。而即将到来的17/18财年退税季,则应当参考去年(2017)5月开始发布的新规定。在这里,我们给大家解读一条关于当前财年的新政策,即允许退休老年人将出售房产的部分收益存入养老金账户。

新政策颁布的缘由
政府希望通过给与一定优待的形式,来鼓励退休家庭或个人缩小自已的住房规模,搬进大小适中的房子,以腾出更多空间来容纳更庞大的,或者正在成长的家庭。

新政策的具体规定
从2018年7月1日开始,年纪在65岁以上的老人家可以把出售房屋的收入存进他们的养老金里面。其中每个人的投资上限是30万澳元。

最重要的是,这笔钱不会计入现有的老年人自愿贡献养老金规则和最大限额里面。在目前情况下,政府对自愿贡献税后养老金是有许多限制的。这其中包括,养老金账户余额超过160万的人,无法再通过自愿贡献的方式往养老金账户里面存钱。而从2018财年起,每个人能够往养老金账户自愿贡献的资金,每年不得超过10万澳元。

不过,这次的政策只针对持有时间在10年以上的主要住房(principal place)。而夫妻双方可以分别享受到30万的优待。也就是说说,每对夫妻可以最多往他们的养老金里面直接贡献60万澳元。但是,所贡献的养老金无法超过卖房所得。假设卖房收益为40万澳元,那么夫妻双方一共只能贡献这40万澳元,不过可以通过协商决定让一方贡献30万另一方贡献10万,或者是双方各贡献20万澳元。

将钱投资进养老金的好处

把钱贡献进养老金有很多好处,首先,个人可以把养老金账户里面的钱转成retirement phase,这部分资金所获得的收益将无需缴税。目前个人转换的限额是160万澳元,会随物价指数上涨。而其他无法转换成retirement phase的账户资金,其获得的收入也可以享受低额的养老金税率(15%),而无需像其他收入那样缴纳高额的个人所得税。
如果想更详尽地了解这些好处,欢迎随时与我们咨询。

ATO对新政的预期

税务局企图通过这一措施来鼓励目标人群缩减自己的住房面积,搬进更适合自己的空间,并让有需要的家庭能够拥有更多选择。同时,这也能帮助那些达到退休年纪,但是由于现行的规则上限无法把自己卖房收入贡献到养老金里面去的老人家,获得更多养老金收益。
这项新措施估计会让联邦政府在之前的财政预算上再减少3千万澳元的收入。

举例说明新政内容

George (76岁)和 Jane(69岁)都到了退休的年纪。他们卖掉原来的房子搬进了大小更合适的公寓。卖房给他们带来了120万的收入。有了新政策之后,他们每个人可以把30万元以税后缴纳的方式存进自己的养老金里面(两人一共60万),就算George超过75岁(超出税后缴纳养老金的年龄限制)而Jane不满足Standard Contribution Work Test,都不会造成影响。不管他们的养老金账户上有多少的存款,他们都可以存进这笔钱。

John 和 Sarah,年龄65岁,仍在兼职工作。在所有孩子都自己成家之后,他们决定把大房子卖掉。同样,他们每个人可以往养老金里面存入30万澳元,不管他们目前是否拥有自己的养老金账户。他们还可以把剩下的收入存进养老金账户里面,不过额外的钱会和普通收入等同看待。

BOA & CO. 是一家总部设置在悉尼北岸金融中心(Chatswood)的综合性专业咨询悉尼会计事务所,在财务,税务,融资和信贷领域拥有深厚专业知识和广泛合作伙伴的咨询服务企业。BOA & CO. 拥有澳洲特性注册会计师(Chartered Accoutant),注册理财师 (Financial Planner),澳大利亚税务局注册税务代理(Registered Tax Agent),注册信贷经纪人(Mortgage Borker)的专业资质并且为 Intitue of Chartered Accountant, The Tax Institute and MFAA的专业会员。点此了解更多。

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