澳大利亚联邦政府本周向议会提交议案，要求对自由裁量信托征收30%的最低税率1。财政部长吉姆·查默斯表示，这一改革旨在"更好地协调资产收入与工作收入的税收待遇"1。政府数据显示，超过95%的纳税人不从信托获得收入1，而大部分信托收入流向收入最高的10%的家庭1。目前使用信托的家庭平均税率比收入相同但不使用信托的家庭低约4个百分点1。
根据政府预计，该改革从2029-30年起将增加超过40亿美元的税收收入1。信托持有人可选择将信托重组为公司以规避该最低税率，但公司税率为25%1。
The Australian federal government has introduced legislation this week to impose a new 30% minimum tax rate on discretionary trusts, marking a significant shift in tax policy.1 Treasurer Jim Chalmers justified the reform by noting that more than 95% of taxpayers derive no income from trusts, while the majority of trust income flows to the wealthiest 10% of households.1 The measure aims to better align the tax treatment of investment income with employment income, according to Chalmers, who stated: "This is all about better coordinating the tax treatment of investment income and work income."1
The government estimates the reform will generate over $4 billion in additional tax revenue from the 2029-30 financial year onwards.1 Currently, families using trusts pay an average tax rate approximately 4 percentage points lower than households with equivalent income that do not use trusts.1 Under the new framework, discretionary trusts can be restructured as corporations subject to a 25% tax rate as an alternative to the 30% minimum.1 The annual tax-free threshold remains at $18,200, though special provisions apply to dependents under 18 who are not in full-time employment, whose income above $416 annually faces a significantly higher tax rate.1
评论
还没有评论，欢迎留下第一条。