【停看聽】稅金當旅金,紐稅務局給好康


四月,紐西蘭會計年度的結算月,就這幾年住紐西蘭的經驗,紐西蘭的稅金雖然高,但是繳稅與稅務管理,其實很簡單,紐西蘭稅務局 ( Inland Revenue 網址) 上的解說,白話易懂,辦理退稅的方式手續,也還蠻透明化,問題在於,表格規定,幾百種,真的不知道從那裡著手!

今天早上,帶丫頭和左左去上托兒所的時候,閒聊中,托兒所經理然突然問我,今年ChildcareTax Credit 有沒有申請退稅?我頭上的問號,大大地閃著亮光,我只有呆呆地問:「What is itfor? Am I entitled to it那是什麼?我夠資格申請嗎?」

短短10分鐘的對話,紐幣將近$1000元的退稅額,稅金當旅行,這樣的好康怎麼可以錯過呢?

除了托兒所之外,固定給慈善機關的金額,及因殘障,必須請人打掃家務的支出,也可以申請退稅,這裡說明的,僅是托兒所的部份。

以下是如何申請退稅的手續,可以回頭申請過去五年的退稅,每一年退稅單和收據要分開。詳細內容請看稅務局網頁,若有異議,以紐西蘭稅務局的資料為準,這裡的說明,僅供參考:

「資格」

Youcan claim a tax credit in certain situations if you paid a person or anorganisation to look after your child and you have a receipt to support yourclaim.

Toqualify for a tax credit your child must be under 18.

However,if your child is over 18, you may still qualify for a tax credit if they have adisability that prevents them from working.

Youmust either be a single parent, or in a relationship where both you and yourpartner are working.

「可以申請的最高金額」

Tax credit type

Your tax credit will be the lesser of:

% of total payment

% of taxable income

maximum amount

Childcare

33%

33%

$310

「補充說明」

Ifyou have a spouse or partner who is eligible to make a claim, you can:

    • both claim the maximum donation tax credit each
    • claim the maximum of $310 childcare and/or housekeeper tax credit in either one name or split this between both of you.

Thisapplies whether the receipt is in one person's name or in joint names. If youdo share your receipts with your spouse or partner please advise us of thedetails when you make your claim.

「如何申請」

Toclaim your tax credit, send us a completed Tax credit claim form (IR 526).Please remember to attach your receipts.

Ifyou claimed a tax credit last year, we'll automatically send you a new formthis year. If you don't have an IR 526, you can get one from "Forms andguides".

Yourtax credit will be paid out as a refund unless you've asked us to transfer themoney to another account.