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Join date: Feb 20, 2025

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Oct 31, 20253 min
【智税观察】低收入人群养老金制度改革——LISTO门槛提升与公平性改革
关注 微信公众号 ,获取最新行业动态及热点新闻~   澳大利亚政府近日宣布了一系列养老金制度改革,重点在于提高低收入人群的养老金税收抵免(LISTO)的门槛与上限,并优化高额账户的税收公平性。 这些措施与“Payday Super”(按薪资频率缴付养老金)及“带薪育儿假缴付退休金”等改革相互配合,目的是让养老金制度更强健、更公平。 什么是LISTO? LISTO(Low Income Superannuation Tax Offset)是政府针对低收入群体设计的退休金税收抵免,现行的政策是您本人或雇主向您的养老金账户缴纳的优惠性供款(税前)金额的15%,最高不超过$500。该抵免机制是为了防止低收入者在退休金上承担重复性的税收负担,确保实际税负水平不高于普通工薪群体。  现行政策   年收入≤$37,000  抵免额=优惠性供款养老金额×15%(最高$500)  最低支付$10  最新政策(拟自2027年7月起)   年收入≤ $45,000  最高抵免额增加至 $810  适用人群与受益范围 如果你符合以下条件,就可能获得LISTO: 年收入低于$37,000 ...

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Oct 31, 20253 min
Superannuation Reforms for Low-Income Earners — LISTO Threshold Increase and Equity Measures
Follow us on LinkedIn for the latest industry updates and trending news. The Australian Government has announced a series of superannuation reforms aimed at strengthening fairness and sustainability within the retirement system. The reforms focus on raising the Low Income Superannuation Tax Offset (LISTO) income threshold and maximum offset, while also improving tax equity for individuals with very high superannuation balances.  These measures complement other major initiatives such as...

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Aug 15, 20252 min
Two-Year Fast-Track IPO Trial: Are You Ready?
Two-Year Fast-Track IPO Trial Follow us on LinkedIn for the latest industry updates and trending news. The Australian Securities and...

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Joanna LuJoanna Lu

Joanna Lu

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