1 CPA Australia Tax and Social Security Guide: This guide is the initiative of the CPA Australia Retirement Savings Centre of Excellence. Information is current based on legislation as at 1 July Tax Rates Tax for Minors unearned income Marginal $0-$416 Nil $417-$1,307 66% Excess over $1,307 on all income Earned income taxed at (adult) marginal s Resident personal tax s 1/7/13-30/6/14 Taxable Marginal Tax Payable $ $ Rate Up to 18,200 Nil Nil 18,201 37,000 19% 19c for each $1 over 18,200 37,001-80, ,572 plus 32.5c for each $1 over 37,000 80,001-37% 17,547 plus 37c for each $1 over 80,000 Excess over 54,547 plus 45c for each $1 over Non-resident personal tax s 1/7/13-30/6/14 Taxable Marginal Tax Payable $ $ Rate Up to 80, c for each $1 over 80,001-37% 26,000 plus 37c for each $1 over 80,000 Excess over $ 63,000 plus for each $1 over $ Medicare levy 1.5% of taxable income not applicable to: Non-residents Individual taxpayers where taxable income is under the threshold amount - $20,541 (2012/13) Married taxpayers where family income is under the family income threshold - $33,693 + $3,094 for ea. Dependent child/student (20121/13) Medicare levy shaded in where taxable income is above the threshold limits. Medicare levy surcharge Taxable income ($) Single Tier 1 88, ,000 Tier 2 102, ,000 Taxable income Surcharge ($) Families*^ 176, , , , % Tier 3 Over 136,000 Over 272, % *Threshold increased by $1,500 per child after the first ^ Single parents and couples (including de facto couples) subject to family tiers Other Tax Rates Tax Rate Company 3 Superannuation fund: - Complying - Non-complying Insurance and Friendly Society Bonds 3 Tax Offsets Low income tax offset (LITO) Max. Shade-out Rebate threshold $ Level $* Low income earner Cut-out threshold $ ,000 66,667 * Reduced by 1.5c for each $1 of taxable income over $37,000. Tax free threshold effectively $20,542. Not available for minors on unearned income. Senior and Pensioners Tax Offset (SAPTO) Max. Shade-out Rebate threshold $ Level $* Cut-out threshold $ Single 2,230 32,279 50,119 (each) 1,602 28,974 41,790 2,040 31,279 47,599 (sepad due to illness each) * Rebate reduces by 12.5c for each $1 of taxable income above the shade-out threshold.
2 Fringe Benefits Tax Fringe benefits tax (FBT Year end 31 March 2013) Fringe benefit provided Gross-up After 30/6/00 which have been to an input tax credit under GST regime Does not attract an input tax credit FBT Rate is 46.5% and calculated on tax-inclusive value of fringe benefit provided in the year. Statutory Fractions for car benefit valuation Flat statutory of 2 applies (subject to transitional rules), regardless of distance travelled, to all car fringe benefits provided after 7.30pm AEST on 10 May The statutory percentages for car fringe benefits below apply to pre-existing commitments prior to AEST on 10 May 2011, or where there is a pre-existing commitment in place to provide the car after this time. Annualised no. of whole kms Existing Contracts 15, ,000 to 24, ,000 to 40, More than 40, Transitional arrangements and s Apply to any new commitments entered into from 10 May 2011 Where there is a change to pre-existing commitment these transitional arrangements will also apply. Employment Termination Payments Under preservation age Preservation age or over All ages Payment is because of: early retirement scheme genuine redundancy invalidity compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Preservation age or over All ages Thresholds $0-$ over $0-$ over Maximum tax * 3 3 Cap to apply Lesser of ETP cap and wholeofincome cap Payment is because of: golden handshake gratuities payment in lieu of notice payment for unused sick leave payment for unused rostered days off. * Plus Medicare Levy (1.5%) ^ Indexed to AWOTE, increase in $5,000 increments. Whole-of-income cap for & onwards is $ (not indexed). Superannuation spouse contribution tax offset Spouse (SAI) Max. Rebatable Contribution (MRC)$ Max. Rebate $ (18% of the lesser of) 0-10,800 3,000 MRC or actual contribution 10,801 13,799 3,000 (SAI- 10,800) MRC or actual contribution 13,800+ Nil Nil * Includes reportable fringe benefits + reportable employer super contributions Annualised no. of whole kms 15,000 15,000-25,000 25,000-40,000 Over 40,000 Statutory % From 10 From 1 May April From 1 April From 1 April 2014 Death benefit employment termination payments Thresholds Maximum tax * Dependent Non-dependent 3 * Plus Medicare Levy (1.5%) ^ Indexed to AWOTE, increase in $5,000 increments. Applies regardless whether deceased would have qualified for the transitional arrangements between 1 July 2007 and 30 June 2012.
3 Other Termination Payments Non ETP lump sum payments Period of accrual Unused Long Service Accrued Annual amount Max. tax * Pre 16/8/78 5% Marginal 16/5/ /8/93 Post 17/8/93 10 Marginal Pre 18/8/ Post 17/8/93 10 Marginal * Tax s excludes Medicare Levy Bona fide redundancy and approved early retirement scheme payments Period of accrual amount Max. tax * Unused Long Service Pre 16/8/78 5% Marginal Post /8/93 Accrued Full Period 10 3 Annual Bona fide redundancy Tax-Free Amount: $9,246 + $4,624 for each completed year of service (2013/2014) * Excludes Medicare Levy Life expectancy tables Age Life Expectancy (yrs) Age Life Expectancy (yrs) Male Female Male Female * Apply from 1 January 2010 Age Pension Qualification Date of Birth Eligible for Age Pension at Age Women Men 1 January June July December January June July December January June July December January Pension Rates Max. Benefit $ * Max. Benefit $ (per annum)* Single , (each) , , (each) * Excludes the Pension Supplement - $61.70 (singles) and $46.50 (couples) per fortnight can elect to receive as a quarterly Also excludes Clean Energy Supplement - $13.70 (singles) and $10.30 (couple, each). Test threshold* cutout** Single Up to $156 $1, Up to $276 $2, Up to $276 $3, includes reportable super contributions and net investment losses. Exempt from income test if permanently blind and receive Age Pension or Disability Support Pension (DSP). *Fortnightly pension reduced by 50c (single) or 25c (couple) for each dollar over the threshold. **Payment s may be higher if also receive Rent Assistance with the pension Work Bonus First $250 of employment income earned each fortnight exempt from the income test. Any unused amount earned between $0 and $250 is added to the Work Bonus balance, up to $6,500. This can be used to offset any future employment income earned in a single fortnight above $250.
4 Assets Test Lower Limit* Upper Limit# Homeowner Single Up to $196,750 $748,250 Up to $279,000 $1,110,500 Up to $279,000 $1,382,000 Up to $279,000 $1,110,500 Non-homeowner Lower Limit* Upper Limit# Single Up to $339,250 $890,750 $1,253,000 $1,524,500 $1,253,000 * Rate of pension reduces by $1.50 per fortnight for every $1,000 above lower limit. # Limits may increase if you receive Rent Assistance with pension Extra allowable amount for retirement village and granny flat residence Extra allowable amount* $142,500 * Amount equal to different between the non-homeowner and homeowner assets test limits. If entry contribution is equal to or less than the extra allowable amount at the time of entry, then assessed as a non-homeowner. Entry contribution will count as an asset. May also quality for Rent Assistance. Deeming Rates Single (Pension or allowance) combined (Pensioner) for each allowee (Neither is Pensioner) Financial Investment $0 - $46,600 $0 - $77,400 $0-$38,700 Deeming Rate Pension Bonus Scheme Years in the scheme Single Max. Rate Partnered (each) Max. 1 year $1, $1, years $7, $5, years $17, $12, years $30, $22, years $47, $35, Closed to new entrants 20 Sept 2009 (unless qualified for Age Pension before this), subject to eligibility tests e.g. work test. Paid as a lump sum, dependent upon how much Age Pension entitled to and time in scheme. Age Pension Transition Rules Pension Rates Max. Benefit *$ Maximum Benefit (per annum)*$ Single , (each) , * Excludes Clean Energy Supplement - $13.70 (singles) and $10.30 (couples, each). Test threshold* cutout** Single Up to $156 $1, Up to $276 $3, Up to $276 $3, Allowable income increased by up to $24.60/dependent child. * Transitional/saved cases, pension reduced by 40c (single) and 20c (couple). **Payment s may be higher if also receive Rent Assistance with the pension Pension Loan Scheme Loan paid in regular fortnightly instalments. Loan amount depends on property value offered as security, equity to retain & age at time loan is granted. Compounding interest charged on the balance of the loan and calculated on a fortnightly basis. Can receive up to max. amount of Age Pension including Pharmaceutical Allowance and Rent Assistance each fortnight.
5 Assets Test Lower Limit* Upper Limit# Homeowner Single Up to $196,750 $663,750 Up to $279,000 $1,032,500 Up to $279,000 $1,213,000 Up to $279,000 $1,032,500 Non-homeowner Lower Limit* Upper Limit# Single Up to $339,250 $806,250 $1,175,000 $1,335,500 $1,175,000 * Rate of pension reduces by $1.50/fortnight for every $1,000 above lower limit. # Limits may increase if you receive Rent Assistance with pension Social Security Fringe Benefits Commonwealth Seniors Health Card To qualify must: have reached pension age but not qualify for the Age Pension (or other certain pensions) be an Australian resident living in Australia have an annual adjusted taxable income below the income test threshold, where adjusted taxable income = taxable income + foreign income (where no Australian income tax is paid) + net investment losses + employer provided benefits (in excess of $1000) + reportable super contributions. Test* Single $50,000 s $80,000 s sepad by $100,000 illness combined * Limit increased by $ for each dependent child the individual cares for. The Commonwealth Seniors Health Care Card also provides access to the Seniors Supplement. Liquid Assets Waiting Period Threshold (Equal of exceeds) Single (no children) $5,500 Single (with children) $11,000 Partnered $11,000 * Liquid Assets Waiting Period applicable if have a certain amount of available assets on the date after left work or study, or on the day claim an income support ** Applicable to Newstart Allowance, Youth Allowance, Sickness Allowance and Austudy. Copyright CPA Australia Ltd 2013 DISCLAIMER: CPA Australia Ltd has used reasonable care and skill in compiling the content of this material. However, CPA Australia Ltd makes no warranty as to the accuracy or completeness of any information in these materials. These materials are not intended to be advice, whether legal or professional. All names, figures, solutions and scenarios are fictitious and have been established for training purposes only. You should not act solely on the basis of the information contained in these materials as parts may be generalised and the application of exercises, examples and case studies may vary from organisation to organisation and may apply differently to different people and circumstances. Further, as laws change frequently, all practitioners, readers, viewers and users are advised to undertake their own research or to seek professional advice to keep abreast of any reforms and developments in the law.
CPA AUSTRALIA TAX AND SOCIAL SECURITY GUIDE: 2014 2015 This guide is the initiative of the CPA Australia Retirement Savings Centre of Excellence. Information is current based on legislation as at 1 July
CPA AUSTRALIA TAX AND SOCIAL SECURITY GUIDE: 2015 2016 This guide is the initiative of the CPA Australia Retirement Savings Centre of Excellence. Information is current based on legislation as at 1 July
THE TAX INSTITUTE Tax Rates Table 2013-14 taxinstitute.com.au Individual income tax rates Residents 2012-13 2013-14 Taxable income Marginal rate Tax on this income $0 $18,200 Nil Nil $18,201 $37,000 19%
TAX TUTOR INSIDE IS YOUR TAX GUIDE FOR 2013-2014 PERSONAL TAX PERSONAL INCOME TAX RATES 2013-2014 & 2012-2013 Taxable Income $0 - $18,200 Nil Tax Payable $18,201 - $37,000 19% of excess over $18,200 $37,001
Fact Sheet Super taxes, caps, payments, thresholds and rebates This fact sheet provides a useful one-stop reference guide to the tax rates, caps, thresholds and rebates that apply or are related to superannuation
Client Information Newsletter - Tax & Super 2015 rates and thresholds guide October 2015 Table of Contents Individual tax rates for residents... 2 Individual tax rates for non-residents.... 2 2014-15 resident
July Supplement 2014 Rates of Tax 2013/14 Resident Individuals The following rates apply to individuals who are residents of Australia for tax purposes for the entire income year. 1 Tax Payable 2,3 0 18,200
s of Tax 2011/12 Resident Individuals The following rates apply to individuals who are residents of Australia for tax purposes for the entire income year. 1 Tax Payable 2, 3 0 6,000 Nil 6,001 37,000 15
Tax Offsets 2014/15 Dependant Tax Offsets From 1 July 2012 (i.e., for the 2013 and later income years), the Dependant (Invalid and Carer) Tax Offset (DICTO) replaced eight dependent rebates (namely, the
SUMMARY OF RATES AND THRESHOLDS 2015/16 CONTENTS Superannuation rates and thresholds Concessional contributions Non-concessional contributions Capital Gains Tax (CGT) cap amount Untaxed plan cap amount
RECENT INCOME TAX CHANGES Financial Institution Details Required From 1 July 2013, when preparing your income tax returns we will need to include your nominated Australian bank account details when a refund
For adviser use only. Not for public distribution. 2014 Federal Budget Analysis In one of the more highly anticipated Federal Budgets, the Government announced major changes that should be discussed with
1 July 2007 Redundancy A guide to the right choices Inside this guide Introduction What benefits will you receive? How are these benefits taxed? What to consider when receiving an employment termination
2012-2013 Federal Budget Report May 2012 This year s Federal Budget was returned to surplus while ensuring families and small business share in the benefits of the resource boom. Cor sae por restiam adis
FEDERAL BUDGET 2009 SUMMARY 13 May 2009 As widely expected, last nightʼs Federal Budget contained a number of proposals that will affect clients. Importantly, the proposals will require passage of legislation
It pays to belong TM Key Focus A tax of 15% applies to concessional (i.e. before tax) contributions. All employer and salary sacrifice contributions will be taxed at the top marginal rate if your super
Budget Budget Highlights Highlights CHANGES & OTHER IMPORTANT INFORMATION Individual & Family Tax Measures Individual Tax Rates The individual tax rates remain unchanged for 2013/2014 and are listed below.
Termination Pays Table of Contents Terminations... 2 Types of Terminations... 2 Notice Period of Termination... 2 Redundancy Weeks to pay... 3 What s included in a Termination?... 3 Employment Termination
Wealth Management Federal Budget 2009 FEDERAL BUDGET 2009 UPDATE BRIEF SUMMARY The Government has delivered what it says is one of the most difficult Budgets since the great depression, with many winners
Understanding Superannuation Client Fact Sheet July 2012 Superannuation is an investment vehicle designed to assist Australians save for retirement. The Federal Government encourages saving through superannuation
CLIENT FACT SHEET July 2010 Understanding superannuation and superannuation contributions Superannuation is an investment vehicle designed to assist Australians in saving for their retirement. The Government
How super is taxed Date of issue: 1 July 2015 mtaasuper.com.audate Phone: 1300December 362 415 2014 Fax: 1300 365 142 of issue: The information in this document forms part of the Product Disclosure Statement
Contents Introduction 1 Top five Budget proposals 2 Taxation 7 Social security and aged care 10 Other measures 15 Introduction After weeks of speculation, the Federal Treasurer Joe Hockey handed down the
baggetta & co accountants financial planners self managed super funds 2013 Individual Tax Return Checklist Provide all supporting documentation to substantiate your claims Such as copies of receipts, tax
Social Security Social Security Payments and the Taxation System Technical Series Number One Social Security Payments and the Taxation System Technical Series No.1 Josh Polette (revised by Kate Chan) Social
Career transition guide We empower you. westernpacific.com.au Contents Introduction 3 Coming to terms with redundancy 3 Assessing your financial position 4 Securing employer payments 5 Redundancy and your
This section summarises the main Federal Government taxes that apply to superannuation at the time of preparation. For more information, contact MyLife MySuper on 1300 MYLIFE (695 433) or the Australian
Centrelink payments and entitlements, pension bonus scheme and work bonus 1 January 2014 While there are many different Centrelink payments and entitlements available, in this flyer we have outlined the
Member guide. Superannuation and Personal Super Plan Product Disclosure Statement The information in this document forms part of the Hostplus Product Disclosure Statement issued Section 7. How super is
Retirement incomes Submission to the Tax White Paper Task Force July 2015 Executive summary 2015 1 Background The Australian retirement income system comprises three pillars: a publicly funded means tested
FirstTech Super guide 2010/11 FirstTech was ranked 1st by advisers for Technical Support in the 2010 Wealth Insights Fund Manager Service Survey. This Super guide has been developed to provide you with
AUSTRALIA 1. Overview of the system Australia has flat-rate, means-tested unemployment benefits. An administrative distinction is made between long-term and initial benefits, although this does not affect
Booklet 2 Superannuation: dealing with life s changes MAStech Smart technical solutions made simple Contents Introduction 01 Introduction 03 Accessing your superannuation benefits 04 Conditions of release
Year-end Tax Planning Guide - 30 The end of the financial year is fast approaching. In the lead up to 30 June, this newsletter covers some of the year-end tax planning matters for your consideration. BUSINESSES
2014/15 Key Superannuation Rates and Thresholds These are the key rates and thresholds that apply in relation to superannuation contributions and benefits, superannuation guarantee and co-contributions.
RELEVANT TO ACCA QUALIFICATION PAPER F6 (IRL) Studying Paper F6? Performance objectives 19 and 20 are relevant to this exam Taxation of termination payments From 2011, termination payments will be examinable
Dover Individual Income Tax Return Checklist For the year ending (insert income year) 1. Advisor/Accountant Details Company/Firm name: Contact name: Contact email: Contact phone: 2. Client Details Full
2016/17 Budget Superannuation reform changes 1. Effective Budget Night 7.30pm (AEST) 3 May 2016 1.1 New lifetime cap for non-concessional superannuation contributions The government will introduce a $500,000
Page 1 of 9 Guide to tax offsets Overview Tax offsets (sometimes also referred to as rebates) directly reduce the amount of tax you must pay. They are not the same as tax deductions. Deductions only reduce
2015 Changes / Key Announcements Below is a summary of the changes to be aware of and announcements that will potentially affect you for the year ending 30 th June 2015 or will come into effect as of 1
Smart strategies for reducing aged care costs 2012/13 Get the care you need at a lower cost Aged care costs can be very high and could increase as our population ages. The accommodation bond alone averages
Private health insurance policy details PRIVATE HEALTH INSURANCE YOU NEED TO KNOW The information on this page will help you complete Private health insurance policy details on page 4 of your tax return.
RESEARCH PAPER NO. 3, 2010 11 9 September 2010 Superannuation 2010 2011 Leslie Nielson Economics Section Executive summary This paper, updated for the 2010 11 financial year, is designed to provide readers
Centrelink payments and entitlements and work bonus 1 July 2014 While there are many different Centrelink payments and entitlements available, in this flyer we have outlined the criteria for the most common
How super is taxed VicSuper FutureSaver Member Guide Date prepared 1 July 2015 The information in this document forms part of the VicSuper FutureSaver Product Disclosure Statement (PDS) dated 1 July 2015.
Australia Exchange rate: US$1.00 equals 1.32 Australian dollars (A$). Old Age, Disability, and Survivors First laws: 1908 (old-age and disability) and 1942 (widows). Current laws: 1991 (social security),
Use Individual tax return instructions 2015 to fill in this tax return n Print clearly using a black pen only n Use BLOCK LETTERS and print one character in each box S M I T H S T Individual information
SALARY PACKAGING SUPERANNUATION GUIDE TO EMPLOYEES Superannuation Introducing Salary Packaging Salary packaging has been made available to all staff of the University through the Enterprise Agreement process.
Federal Budget May 2014 On 13 May 2014, the Abbott Government delivered its first Federal Budget. The announcements in this Update are proposals unless stated otherwise. These proposals need to successfully
Adviser use only MLC Facts and Figures 2012/13 MLC Facts and Figures 2012/13 Tax 1 16 Super 17 40 Income Streams 41 54 Social Security 55 64 Aged Care 65 70 Insurance 71 79 This information has been published
End of Year Payment Summary Guide Table of Contents Overview of what needs to be done... 2 Getting ready to Prepare Payment Summaries... 3 Checks... 3 Check Software Compatible ATO Changes... 3 Check Final
Taxation of insurance payments through super Fact Sheet - October 2014 Insurances such as life, total and permanent disability (TPD) and income protection (IP) can be taken through super. The trustee of
June 2012 IN THIS ISSUE Private health insurance rebate and Medicare Levy surcharge changes 30 June is around the corner Tax Changes affecting Small businesses Changes to the timing of Trust resolutions
Centrelink payments and entitlements There are many different Centrelink payments and entitlements available and we have outlined the criteria for the most common allowances, pensions and benefit cards.
Smart strategies for maximising retirement income 2010 Why you need to create a life-long income Australia has one of the highest life expectancies in the world and the average retirement length has increased
Instructions for taxpayers Individual tax return instructions 03 To help you complete your tax return July 0 30 June 03 Now available on tablets NAT 7050-06.03 OUR COMMITMENT TO YOU We are committed to
SMSF insurance options and strategies Agenda Will be looking at: Requirement to consider insurance Why hold insurance through an SMSF? Life Insurance Permanent Incapacity Temporary Incapacity. Requirement
- Introduction of Temporary Budget Repair Levy - Refund of excess Non-Concessional Contributions without penalty - Age Pension age increasing to age 70 - Freezing of many thresholds around social security
Last updated: 1 January 2011 Personal deductible superannuation contributions People who are entirely self employed, such as those operating their business as a sole trader or through a partnership, are
Adviser Tax Guide ONECARE 1 JULY 2014 ANZ WEALTH This guide is current at 1 July 2014 and is subject to change. Updated information will be available free of charge from onepath.com.au or by calling 1800
Year-end Tax Planning Guide - 30 The end of the financial year is fast approaching. In the lead up to 30 June, this newsletter covers some of the year-end tax planning matters for your consideration. BUSINESSES
AustChoice Super general reference guide (ACH.02) Issued: 28 May 2015 This guide contains important information not included in the AustChoice Super PDS. We recommend you read this entire guide. The information
General reference guide (TPS.01) Issued: 1 July 2015 The Portfolio Service Super Essentials The Portfolio Service Superannuation Plan The Portfolio Service Retirement Income Plan This guide contains important
Making the Most of Your Super For many people, super is one of the best ways to accumulate wealth. The Government provides tax benefits to encourage people to fund their own retirement. With more Australians
Superannuation Savings Account Super. Simple. Guaranteed. Supplementary Product Disclosure Statement Preparation Date: 21 June 2007 This is a Supplementary Product Disclosure Statement (SPDS) to the Commonwealth
Smart strategies for maximising retirement income 2012/13 Why you need to create a life long income Australia has one of the highest life expectancies in the world and the average retirement length has
individuals SEGMENT taxpayers AUDIENCE instructions and form FORMAT NAT 0929-07.2007 PRODUCT ID Medicare levy variation declaration Complete this declaration if you want to: n increase the amount withheld
Meeting with your Financial Planner: Helpful Directions Please consider the following before our meeting: Information we anticipate you will need to provide at our first consultation: Part 1 1. Your domestic
PENSIONS AT A GLANCE 2011: RETIREMENT-INCOME SYSTEMS IN OECD COUNTRIES Online Country Profiles, including personal income tax and social security contributions AUSTRALIA Australia: pension system in 2008
SUP E R ANNUATION Contributing to your super GESB Super and West State Super ISSUE DATE: 1 July 2015 PREPARATION DATE: 26 June 2015 Government Employees Superannuation Board ABN 43 418 292 917 Contents
End of financial year planning tips May 2014 With the end of the financial year fast approaching, it is a good time to review financial planning strategies with a view to optimising your outcomes. This
Schedule Pay as you go (PAYG) withholding NAT 00 Statement of formulas for calculating amounts to be withheld For payments made on or after July 0 This document is a withholding schedule made by the Commissioner
Fundamentals of Australian Taxation Snehal Shah Director GMK Partners Pty Ltd Disclaimer This presentation is of a general nature only and is not intended to be relied upon as, nor to be a substitute for,
2009/10 Federal Budget in Brief The 2009/10 Federal Budget is characterised by a $57.6 billion deficit, with the Government expecting to see the budget return to a surplus position in 2015/16. The focus
CSF27 04/12 Tax and your CSS benefit Who should read this? All contributing CSS members. What is in this fact sheet? > > What should I know up front? > > My benefits in the CSS > > How are contributions
LWK Pty. Limited ACN 121 288 373 Chartered Accountants Business Advisers and Consultants Business Advisers an Individual Tax Return Checklist This checklist has been prepared by LWK Pty Limited Chartered
2014 TAX RETURN INFORMATION HEALTH INSURANCE REBATE, MEDICARE LEVY SURCHARGE & MEDICAL EXPENSES REBATE The rules about tax and health expenditure are now extremely complex. A universal health insurance
Defence Bank Pension Pension Tax File Number Declaration < Instructions This declaration is NOT an application for a tax file number. Please print neatly in BLOCK LETTERS and use a BLACK pen. Print X in
CORPORATE NEWSLETTER Summer 2014 Page 2 Corporate Newsletter - Summer 2014 CORPORATE NEWSLETTER - SUMMER 2014 Dear Reader, Welcome to our quarterly newsletter which will provide updates and reminders of