အဲဒီ၀င္ေဆာင္မွဳလုပ္ငန္း ကန္မနီ (company) တစ္ခုခုကို ကိုယ့္အလုပ္ရွင္က မ်ားေသာအျဖင့္ စာခ်ဳပ္ခ်ဳပ္ျပီး အဲဒီ၀င္ေဆာင္မွုကိုလိုခ်င္တဲ. သူ.အလုပ္သမားမ်ား အတြက္ ၀န္ေဆာင္မွဳေပးခိုင္းပါတယ္။
တစ္ႏွစ္ကို ေဒၚလာ ၉၀၁၀ အထိ အခြန္မေဆာင္ပဲသံုးႏိုင္ပါတယ္။ တစ္ႏွစ္ဆိုတာ Fringe Benefit Tax year (FBT year) April ၁ ကေန ၃၁ March အထိ အတြင္းမွာ ေဒၚလာ ၉၀၁၀ အခြန္မေဆာင္ပဲသံုးႏိုင္ပါတယ္။
မ်ားေသာအားျဖင့္ ပံုမွန္အသံုးစရတ္မ်ားအတြက္ (ဥပမာ အိမ္ေခ်းေငြ ဒါမမဟုတ္ အိမ္လခ လို ပံုမွန္ေပးေငြ) အတြက္ သံုးႏိုင္သလို၊ ေန.စဥ္အသံုးစရတ္မ်ား (ဥပမာ အ၀တ္အစားဖိုး၊ စားဖို.ေသာက္ဖိဳ.အသံဳးစရတ္မ်ား ၾကိဳက္ရာတစ္ခုကို ေရြးခ်ယ္ ျပီး တစ္ႏွစ္ကို ေဒၚလာ ၉၀၁၀ အထိ အခြန္မေဆာင္ပဲသံုးႏိုင္ပါတယ္။
ေအာက္ကဟာကေတာ့ အဲဒီ "salary packaging" in Australia ၀င္ေဆာင္မွဳေပးတဲ. ကန္ပနီ (company) တစ္ခုက အစိုးရ က်န္းမာေရးဌာနမွာ လုပ္တဲ. တစ္ႏွစ္ကို အခြန္မေပးမီ ၄၀၀၀၀ ၀င္တဲ.သူအတြက္ "salary packaging" ယူတာနဲ.၊ မယူတာကို ႏွိဳင္းယဥ္ေပးထားတာပါ။
ေနာက္ဆံုး ၂၇၉၄၀.၁၀ ဟာ ၂၅၆၄၃ ထက္ $၂၂၉၇.၁၀ ပိုမ်ားတဲ.အတြက္ အဲဒီ ကန္ပနီကို ၀င္ေဆာင္မွဳေပးရမယ္ ဆိုရင္ တစ္ႏွစ္ကို
$၂၂၉၇.၁၀ ထက္ေလ့်ေပးရမယ္ဆိုရင္ ဒီ "salary packaging" ကိုလုပ္သင့္တယ္လို ေယဘူယအားျဖင့္ သတ္မွတ္နိုင္ပါတယ္။
ေအာက္မွာ ၀န္ေဆာင္ခ (Admin fees)ကိုျပထားပါတယ္။ ေယဘူယအားျဖင့္ "salary packaging" လုပ္သင့္တယ္လို. ယူဆပါတယ္။
Ref:
http://www.maxxia.com.au/salary-packaging-videos
http://www.smartsalary.com.au/
How much can I claim?
Staff can claim up to $9,009 per fringe benefit tax year (1 April – 31 March) on items which are not subject to GST. This limit reduces to $8,172 for items which incur GST.
http://www.healthshare.nsw.gov.au/staff-resources/salary-packaging/faq
How salary packaging works
This information on this page is correct for HealthShare NSW and eHealth NSW staff only. If you work for a local health district or specialty network, please contact your salary packaging administrator. Salary packaging reduces the employee’s gross salary by the value of the items packaged along with any associated costs, which in this instance would be the employer’s share of the tax savings and the administration fee. The employee’s remaining salary, after the deduction of all such costs, is paid to the employee in cash (i.e. credited to the employee’s bank account) and is subject to normal Pay-As-You-Go (PAYG) withholding.
Salary packaging is recognised by the Australian Taxation Office (ATO) as a ‘fringe benefit’. Fringe benefits provided by NSW Health are not liable for Fringe Benefits Tax (FBT). This is because NSW Health is registered with the ATO as a Public Benevolent Institution.
Items that can be salary packaged
The following items can be salary packaged:
- Home mortgage
- Home rental
- Credit cards
- School fees
- Child care (non-employer owned)
- Tertiary education fees and loans
- Motor vehicles repairs and running costs
- Employee benefits card?? (more research on this)
- Private health insurance
- Insurance premiums (super ??)
- Personal loan??
- Private travel (take note)
- Strata fees
- Payment to utilities (more research on this) (internet $70 a month?, mobile phones,
- Car parking Novated lease (motor vehicle for private use)*
*Leasing companies used may differ between each health service. Please contact the Employee Benefits Team for more information.
http://www.healthshare.nsw.gov.au/staff-resources/salary-packaging/how-salary-packaging-works
Vocabs
utility
noun
uk
/juːˈtɪl.ə.ti/
us
/juːˈtɪl.ə.t̬i/
utility noun (SERVICE)
[ C ] formal a service that is used by the public, such as an electricity or gas supply or a train service:
utility bills
More examples
the administration of public utilities
The utility of this substance has been proven in a series of tests.
utility noun (PUBLIC SERVICE)
[ C ] a supply of gas, electricity, water, or telephone service to homes and businesses, or a business that supplies such services:
a utility bill
After I call the movers, I’ll call to have the utilities turned on.
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