- Lodge your 2008 Tax Return before 30 June 2009
- Your taxable income for 2008 was less than $100,000
- You actually paid tax in the 2008 tax year (its ok if you got a refund due to PAYG in most cases)
- You are an Australian Resident for tax purposes﹝重點﹞
- $900 bonus will be paid if your taxable income is less than $80,000
- $600 bonus will be paid if your taxable income is less than $90,000
- $250 bonus will be paid if your taxable income is less than $100,000
其實我覺得消費卷有消費卷的好，因為拿了以後一定要去用是吧？﹝抱歉其實我沒看過那長甚麼樣子, 只能猜測他是類似一種對換卷? 或是像百貨公司的禮卷一般﹞不用就等於是一張白紙放在那!
而澳洲的cash bonus也是有好有不好, 我不知道這裡的人是會拿去花用還是存起來? 因為我是要拿來繳CPA的課程費用XD....所以對我來說算是減輕一下肩膀上的負擔!
Taxpayers will not need to apply for the payment. The Australian Taxation Office will make the payment to taxpayers after determining eligibility for the 2007‑08 financial year.﹝此筆cash bonus不須申請，澳洲稅務局會針對納稅人在2007-2008年的繳稅是否符合資格而發放﹞
Taxpayers must lodge their tax returns for the 2007‑08 financial year by 30 June 2009 to be eligible.﹝納稅人最晚須在2009年6月完成2007-2008年的納稅，才符合審查資格﹞
This measure will benefit around 8.7 million taxpayers.
Questions and Answers
Who will be assisted?
* Australian individuals who are residents for taxation purposes who have a net tax liability after considering their:
o tax payable;
o Medicare levy and Medicare levy surcharge;
o less any offsets or imputation credits they received for the year.
* The amounts of these elements are set out in the taxpayer's Notice of Assessment.
How much is the bonus?
* A $900 bonus will be paid to taxpayers with taxable income up to and including $80,000.
* A $600 bonus will be paid to taxpayers with income exceeding $80,000 to $90,000.
* A $250 bonus will be paid to taxpayers with income exceeding $90,000 to and including $100,000.
When and how will it be paid?
* Payments will begin being made from April 2009 for those who have lodged a 2007‑08 tax return.
* Taxpayers will not need to apply for the payment. The Australian Taxation Office will make the payment to taxpayers after determining eligibility for the 2007‑08 financial year. The vast majority of taxpayers have already lodged their tax returns.
* Taxpayers who have not already lodged their 2007‑08 income tax return should do so by the end of June 2009 to obtain the bonus.
* The bonus will be a direct payment to taxpayers including through electronic transfer or cheque. The bonus will not be used to offset a taxpayer's tax liability.
Why has the Government lowered the Bonus by $50?
* The Government has made some amendments to the Nation Building and Jobs Plan to ensure the passage of this important Plan. This includes making some changes to the size of some of the targeted payments – to ensure the package remains fiscally responsible.
* This adjustment balances the requirement for fiscal responsibility with the need to deliver fiscal stimulus now.
* This does not fundamentally alter the balance, the intentions, or the careful design of the package.