澳洲 FHSS 计算器

You can release a maximum of $50,000 in total, and no more than $15,000 of voluntary contributions made in any single financial year. Only 85% of the eligible concessional contributions are released (the 15% withheld covers contributions tax); non-concessional contributions are released in full. This calculator caps the contributions it counts at both limits, using the number of financial years you enter.

The ATO includes the assessable FHSS released amount in your income for the year you request the release. That assessable amount is the released concessional contributions plus associated earnings; non-concessional contributions are not assessable and are released tax-free. You then receive a tax offset of 30% of the assessable amount, so the concessional part is effectively taxed at your marginal rate plus the 2% Medicare levy, less 30%. Associated earnings are taxed on the same basis — not at 15%.

The ATO withholds tax from the payment (using your estimated marginal rate, or 17% if it cannot estimate one) and reconciles it when you lodge your return. This tool models the contributions and the 30% offset only; it does not add the Medicare levy or any associated earnings.

1. 输入税前缴费。
2. 输入税后缴费。
3. 输入税率，计算。

上限是多少？

合计最多可释放 50,000 澳元，且任一财政年度的供款中不得超过 15,000 澳元。

为什么 concessional 只释放 85%？

ATO 假定 concessional 供款已在养老金内缴纳了 15% 的税，因此只释放 85%。

如何计税？

释放金额计入释放当年的收入，按您的边际税率计税，并适用 30% 的税收抵免。

本工具仅供参考，不构成财务建议。请咨询合格的财务专业人士以获取针对您具体情况的建议。