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CTC 发表于 2015-11-10 16:08 
低于256每周不用交税?这我倒第一次听说!
http://www.ird.govt.nz/income-ta ... boarders-flyer.html
How to tax income from private boarders
If you receive income from private boarders, including student homestays you can choose either the standard-cost method or the actual-cost method to work out whether you have to pay tax on this income.
The standard-cost method
Definition:
The standard-cost method uses an average price for basics such as the cost of food, heating, power and transport. The amount is an average across the country and is inflation-adjusted annually.
If your income from boarders is less than the standard cost allowed, you will not have to file a tax return, keep records of related expenditure, or pay tax.
The current year’s rates (year ended 31 March 2016) will be adjusted for inflation after 1 April 2016.
For the year ended 31 March 2015
If you have...
then the standard cost is...
one or two boarders $254 a week for each boarder.
three or four boarders $254 each for the first two boarders, and $208 for each subsequent boarder.
Note
If you have five or more boarders you cannot use the standard-cost method. You are required to complete a tax return and include all payments received as income. You may claim actual allowable expenditure but you must keep records to support your claim.
Example 1
If you have two boarders and they pay you $180 each a week, you do not need to file a tax return or pay tax.
Example 2
If you have two boarders each paying you $255 a week, you may need to file a return and pay tax, depending on your circumstances. The standard-cost method includes an annual capital house cost component as a further deduction before tax is payable.
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