求助：taxable income

老毒物

求助：ETAX里有一项,关于配偶taxable income，应该如何理解？是否等同于税前收入？这个东西难不成还要纳税人自己判断？好像有点难度哦。
google了一下，有如下定义：行业术语库] [金融行业] 所得税法规定，总收入减去免税额为所得税计征部分。免税额怎么确定？

小河

就是你配偶的收入----税前，基本所有收入都是taxable的，除了----比如centrelink的福利，家庭补助金，这些是non-taxable income....

老毒物

谢谢！还以为是税前收入--免税额度（6000刀）的差值呢！

小河

更正一下：

Your taxable income is the income you have to pay tax on. It is the term used for the amount left after you have deducted all the expenses you are allowed to claim from your assessable income.

      Assessable income – allowable deductions = taxable income

Example

      Diana goes to school and also has a part-time job packing fruit. She earned $6,300 in wages in the last financial year.

      She bought a pair of boots, a pair of gloves and some overalls to protect herself at work, all of which cost her $250. The costs of protective items are allowable as deductions so Diana can claim these expenses against her income.

      Diana uses the formula to work out her taxable income:

      Assessable income – allowable deductions = taxable income

      $6,300 – $250 = $6,050.

The important thing to remember about deductions is that you apply them to reduce the amount of income you pay tax on, you do not deduct them directly from your tax amoun

亲爱的

centerlink 的福利也是分taxable和non-taxable的
taxable income是税前收入，如果雇主代扣了PAYG等等，还要加回去才算，另外interest也是taxable income