澳洲 FHSS 計算機

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. 輸入稅前繳費。
2. 輸入稅後繳費。
3. 輸入稅率，計算。

上限是多少？

合計最多可釋出 50,000 澳元，且任一財政年度的供款中不得超過 15,000 澳元。

為什麼 concessional 只釋出 85%？

ATO 假定 concessional 供款已在退休金內繳納了 15% 的稅，因此只釋出 85%。

如何計稅？

釋出金額計入釋出當年的收入，按您的邊際稅率計稅，並適用 30% 的稅收抵免。

本工具僅供參考，不構成財務建議。請諲詢合格的財務專業人士以獲取針對您具體情況的建議。