2017年澳洲財政部長公布新政策
重點摘要:
2017/1/01生效
1.持有打工度假簽證者年收入0-37,000AUD課稅19%
(原稅務居民收入0-18,200AUD免稅額不適用)
(PS.紐西蘭所得稅0-14,000NZD 10.5%)
2.簽證費調降至390AUD (444.75↘397.02 AUD 含VISA刷卡手續費)
3.同雇主底下工作最長可12個月 (第2個6個月要在不同工作地點)
2017/7/01生效
1.旅客離境稅漲5AUD (PMC 55↗60 AUD)
2.離境背包客退休金課95%的稅 (38%~47%↗95%)
情報來源: 澳洲財政部長Scott Morrison新聞稿
完整情報標題:
Better working holiday maker tax arrangements
完整情報內文:
The Turnbull Government recognises that working holiday makers are an
important part of Australia’s $43.4 billion tourism industry and a key
source of labour, particularly in the agriculture, horticulture, tourism and
hospitality sectors. We also recognise, as do stakeholders, that working
holiday makers should pay fair tax on their earnings.
At the 2016 election the government committed to review the tax arrangements
for working holiday makers by the end of the year.
Today Cabinet has approved the following changes:
From 1 January 2017 the Government will set the tax rate applying to working
holiday makers at 19 per cent on earnings up to $37,000, rather than the 32.5
per cent announced in the 2015-2016 Budget, with ordinary marginal tax rates
applying after that. The Government will also reduce the application charge
for working holiday maker visas by $50 to $390. These changes will lower the
cost of coming to Australia for working holiday makers and leave them with
more money in their pockets to spend while here.
We will also seek to boost the arrivals of working holiday makers, which have
been in decline since 2012-13 as a consequence of factors including exchange
rate variations and changed economic conditions in source countries. We will
introduce more flexible arrangements to benefit working holiday makers and
industry, allowing an employer with premises in different regions to employ a
WHM for 12 months, with the WHM working up to six months in each region. In
addition, we will task Tourism Australia to promote Australia to potential
working holiday makers through a $10 million global youth targeted
advertising campaign.
To generate more accurate data and boost integrity of the scheme by
preventing exploitation of working holiday makers, their employers will be
required to undertake a once-off registration with the Australian Taxation
Office [ATO]. This simple and easy registration process will help provide
valuable data on the employment of working holiday makers. Employers who do
not register will be required to withhold tax at the 32.5 per cent rate.
Working holiday makers will be made aware of registered employers via the
publication of a list on the ABN Lookup.
The Turnbull Government’s package of reforms to working holiday maker
arrangements will therefore not only ensure working holiday makers pay fair
tax on their earnings but also increase Australia’s attractiveness as a top
destination for backpackers.
The Turnbull Government’s strict budgeting rules have applied to ensure the
budget impact of these changes is fully offset.
The Government will increase the tax on working holiday makers’
superannuation payments when they leave Australia to 95 per cent. This is
consistent with the objective of superannuation, which is to support
Australians in their retirement, not to provide additional funds for working
holiday makers when they leave Australia. There will also be a one-off
increase to the Passenger Movement Charge of $5.00 from 1 July 2017. Further
details of these measures are provided in the Attachment.
The Turnbull Government is acting to give certainty to employers and working
holiday makers and will move quickly to introduce legislation to give effect
to these changes. The Government calls on the Opposition to support this
package so the new tax rate can take effect from 1 January 2017.
We appreciate the constructive input from stakeholders in helping frame this
package.
I also wish to thank the Chairman of the Coalition Backbench Committee, Mr
Tony Pasin and his fellow Committee members, along with other Coalition
colleagues, who participated constructively in the reform process.
Attachment
Working holiday maker reform package – further details
Lower taxes for working holiday makers
From 1 January 2017, lower the income tax rate for all working holiday makers
to 19 per cent from the first dollar earned up to $37,000, with ordinary
marginal tax rates to be applied from $37,001 onwards.
New tax rates for WHMs
Taxable income Tax on this income
0 – $37,000 19c for each dollar over $0
$37,001 – $80,000 ($87,000) $7,030 plus 32.5c for each $1 over $37,000
$80,001 ($87,001) – $180,000 $21,005 plus 37c for each $1 over $80,000
($87,000)
$180,001 and over $58,005 plus 45c for each $1 over $180,000
Foreign residents are not required to pay the Medicare levy.
The above rates do not include the Temporary Budget Repair Levy; this levy is
payable at a rate of 2% for taxable incomes over $180,000.
The $80,000 threshold is increasing to $87,000 for the 2016-17 financial
year; tax paid calculation is based on the $80,000 threshold.
Tourism and flexibility initiatives
From 1 July 2017, reduce working holiday maker visa (subclass 417 and 462)
application charges by $50 to $390.
Provide $10 million to Tourism Australia to support a global youth-targeted
advertising campaign.
The Government is also allowing working holiday makers to stay with one
employer for up to 12 months, as long as the second six months is worked in a
different location.
Compliance and integrity initiatives
Require employers of working holiday makers to register with the Australian
Taxation Office (ATO) in order to withhold at the 19 per cent tax rate.
Employers of working holiday makers who do not register with the ATO will be
required to withhold at the 32.5 per cent rate and may be subject to ATO
penalties.
If an employer withholds at the 32.5 per cent rate, working holiday makers
will have access to the 19 per cent rate on lodgement of their tax return.
Provide an additional $10 million funding to the ATO and the Fair Work
Ombudsman (FWO) to establish the employer register and assist with ongoing
compliance initiatives and to address workplace exploitation of working
holiday makers.
The register will be made public, so that working holiday makers and other
employers can identify if an employer is registered.
Measures to offset the Budget impact of the proposals
Increase, from 1 July 2017, the Passenger Movement Charge (PMC) by a one-off
amount of $5.00 (from $55.00).
Increase the rate of tax on the Departing Australia Superannuation Payment
(DASP) for working holiday makers to 95 per cent, also effective 1 July 2017.
完整情報連結:
https://goo.gl/k4fbcp