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법률상담 | 호주 생활법률 상식 (19) – 세금

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작성자 김흥수 변호사 작성일2017-04-05 19:56 조회5,990회 댓글5건

본문

 

 

주요 세금에 대해 알아 보도록 한다. 지난 주와 마찬가지로 특정 내용은 회계사 또는 에이전트와 상담을

 

따로 하는 것이 좋다.

 

소득세(Income Tax)

 

호주 시민은 물론이고 외국인도 호주에 산다면 소득세를 내야 한다. 영주권자를 포함한 호주 시민이 내는

 

소득세는 모든 수입에서 계산한다. 그러나 비영주권자 즉 외국인은 오직 호주 내에서만 발생한 소득에

 

대해 세금을 결정한다.

 

총 소득에서 세금이 공제되는 금액을 빼고 나면 실제 세금을 정하는 소득(Taxable Income)이 나온다. 총

 

소득은 다음 2가지로 크게 나누어 진다.

 

첫째는 TFN소득이라고 하며 고용주가 주는 주급이다. 고용주가 주는 연금과 국세청에 미리 내는

 

세금(원천징수)도 포함한다. 소득세 정산 때 공제 금액을 빼고 내야 할 세금을 정한다. 미리 낸 세금이

 

많다면 환급 받고, 그렇지 않으면 추가로 더 내야 한다.

 

둘째는 사업자 등록(ABN)을 하고 사업으로 벌어 들이는 소득을 말한다. 총 매출 금액에서 각종 비용을

 

제하고, 세금 공제 금액을 빼고, 그 금액에서 소득세를 정한다.

 

여기서 개괄적으로 설명했으나 실제는 수입, 비용, 공제 금액을 정하는 방법이 복잡하고, 개인 또는

 

사업체마다 다르다. 예를 들면 고용자로 받는 주급이 있으면서, 개인 사업자로 벌어들이는 수입이 또

 

있다든지. 개인 이름으로 지출했지만 일정 부분 사업에 필요한 비용으로 공제한다든지. 사업을 하는

 

주체가 패밀리 트러스트(Family Trust)로 세금을 줄이기 위해 소득을 가족 전체로 분산 한다든지. 이 외에도

 

여러가지가 더 있다. 담당 회계사와 충분한 상담을 가진 후 신고해야 한다.

 

양도 소득세(Capital Gains Tax)

 

토지, 건물, 사업체를 팔아 얻은 소득에 대해 내는 세금이다. 예를 들면 2000년도에 $100,000에 샀는데

 

2017년에 $150,000에 팔았다면 $50,000 이득을 본다. 이 $50,000이 양도 소득이다.

 

소득세와 마찬가지로 호주 시민이 내는 양도 소득세는 모든 양도 소득에서 계산한다. 외국인은 오직 호주

 

내에서만 발생한 양도 소득에 세금을 적용한다.

 

양도 소득세에서 제외되는 것이 있다. 투자용이 아닌 본인이 살고 있는 주택, 개인용 자동차 오토바이 판매

 

수입금, 생명 보험 또는 연금 수익금 및 $10,000미만 개인용품(가구, 옷, 귀금속 등) 판매에 대한 수익이다.

 

소규모 사업체를 운영하다 판매함으로 내야하는 양도 소득세는 몇가지 세금 감세 또는 면제 혜택이 있다.

 

예를 들면 1년 이상 보유하고 판매한다면 양도 소득을 50% 또는75%로 감면하고 그 금액에서 세금을

 

결정한다. 15년 이상 소유한 자산을 퇴직 목적으로 판매할 때 세금을 면제한다. 사업주가 55세 이상으로

 

은퇴를 위해 사업체를 팔 때 세금을 내지 않는다. 사업체 판매 후 2년 이내 다른 사업체를 다시

 

매입하겠다는 의사 표현으로 양도소득세를 나중에 내는 것으로 연기하는 것 등이다. 양도 소득세를 정하는

 

것도 복잡하고 개인마다 조건이 다 다르다. 전문 회계사 도움이 필요하다.

 

다음주도 계속해서 세금에 대해서 알아본다.

 

(상기 내용은 일반적인 법률 상식 안내문이며 본 법률사무소와 필자는 이에 대한 법적 책임을 지지

 

않습니다.)

 

자료제공: 변호사 김흥수


RAMSDEN LAWYERS Reg. Migration Agent No. 0101786; 0214966


주소: Levels 5 (Main office) and 9 (Property group), Corporate Centre One, 2 Corporate Court Bundall


Q4217 | PO Box 5824, GCMC Q9726


웹페이지: www.ramsdenlaw.com.au


Tel: (07) 55 921 921


Mobile: 0411 165 717

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