■澳洲政府向背包客工作者徵收19%入息稅。圖為外來工作者正在剪羊毛。 網上圖片【原文】下文摘錄自香港《文匯報》9月28日報道：
澳洲是港人工作假期（working holiday）熱門目的地之一，這類背包客（backpacker）雖為當地帶來寶貴的勞動力（workforce），但同時搶走不少職位。澳洲聯邦政府（Federal Government）為保障本地人的工作機會，去年提出向背包客徵收32.5%入息稅（income tax），但遭農業及旅遊界強烈抗議。在龐大壓力下，澳洲財長（Treasurer）莫里森（Scott Morrison）9月27日宣佈把建議稅率下調至19 %，明年1月1日起實施。
加兩種稅補預算缺口
根據澳洲稅制（tax system），目前澳洲居民的入息稅率為頭18,200澳元（約10.8萬港元）免稅、18,201澳元至37,000澳元（約22萬港元）為19%、37,001澳元以上為32.5%。「背包客」稅實施後，背包客要為頭37,000澳元入息一律繳付19%稅。
為填補背包客稅率下調造成的預算缺口（budget shortfall），澳洲明年7月1日起將把旅客離境稅（passenger departure tax）從目前55澳元（約327港元）上調至60澳元（約357港元）。澳洲亦會上調針對背包客在澳洲工作期間累積的退休公積金（superannuation）的稅率，今後背包客離境時，需要上繳相當於95%的金額。澳洲企業（enterprise）今後聘請背包客時，必須通報稅務機關（taxation office），否則當局會就該名員工徵收32.5%稅率。
簽證更便宜吸客
澳洲政府為吸引更多背包客到來，宣佈把相關簽證申請（visa application）費從目前440澳元（約2,615港元）下調至390澳元（約2,318港元），另外亦會向旅遊宣傳部撥款1,000萬澳元（約5,943萬港元），對外宣傳澳洲工作假期計劃。
莫里森稱，有關建議的改動已獲得內閣（Cabinet）及政府後座議員委員會（backbench committee）同意，在野工黨（Labor Party）領袖索頓（Bill Shorten）則表示，不會急於支持一個剛宣佈的法案。
農業主要受益者
澳洲農業是工作假期計劃最大受益者（beneficiary）之一，尤其最需要人手的收割（harvest）期，背包客是珍貴的勞動力來源，不少農夫擔心向背包客徵稅，會令有意來澳洲工作假期的人卻步，因此歡迎政府讓步。
澳洲為鼓勵背包客從事農業工作推出特別簽證，只要背包客在鄉郊地區工作滿3個月，便可延長（extend）逗留期限（period of stay）一年。
Aussie backpacker income tax downed to 19%
【譯文】Australia is one of the most popular destinations of Hongkongers who go for a working holiday. Although contributing a lot to help boost the local workforce, overseas backpackers are deemed to have snatched away the job opportunity of the Australians. With the aim to protect the interest of the local labor force, the Australian Federal Government suggested imposing a 32.5% income tax on backpacker workers last year.
Yet the move had greatly angered the farming and tourism sectors. To address industry concerns, the Australian Treasurer Scott Morrison has announced a cut of the planned backpacker tax to 19%, with effect from January 1, 2017.
According to the Australian tax system, the current tax-free threshold for resident individuals is AU$18,200 (approximately HK$108,000). Those whose income ranges from AU$18,201 to AU$37,000 (approximately HK$220,000) are taxed at 19%, those over AU$37,001 at 32.5%. Backpackers will be taxed at 19% for earnings up to AU$37,000.
Two taxes increased to offset shortfall
To offset the budget shortfall caused by the lower tax rate, Australia will increase the passenger departure tax from AU$55 (approximately HK$327) to AU$60 (approximately HK$357), starting from July 1, 2017. The tax on the accumulated superannuation payments to backpackers will even increase to 95% when they leave Australia. Besides, the local enterprises are required to inform the taxation office of their employment of any backpacker workers. Otherwise the workers would be subject to a 32.5% of backpacker tax.
Visa application now cheaper
The Australian government tries to attract more backpacker workers to come by reducing the application fee for working holiday maker visas from the current AU$440 (approximately HK$2,615) to AU$390 (approximately HK$2,318). It also announced a AU$10 million (approximately HK$59.43 million) fund for the tourism sector to promote Australia as a destination for working holidaymakers.
Scott Morrison said both the Cabinet and the backbench committee had endorsed the proposed changes, but Bill Shorten, leader of the Labor Party, claimed not in a hurry to support the newly launched policy.
Agriculture sector benefits most
The agriculture sector in Australia is one of the key beneficiaries of the working holiday scheme, especially during harvest periods. Backpacker workers are a valued source of labor. Many farmers welcomed the proposed change, who have worried that the new tax might deter them from going to the country.
Australia has encouraged backpackers to work on farms with special visas, which allow them to extend period of stay for one year on condition that they have worked in the field in rural areas over three months.■龐嘉儀
Questions
1. 香港現時與多少個國家設有雙邊工作假期計劃（Working Holiday Scheme）？
2. 工作假期計劃目前已推行了多少年？
3. 其中哪個國家沒有申請名額限制？
4. 申請工作假期計劃的年齡限制介乎幾歲之間？
5. 大部分國家的簽證逗留期為多長時間？
Answer
1. 10個（澳洲、新西蘭、加拿大、日本、韓國、德國、愛爾蘭、英國、法國、奧地利）
2. 15年
3. 澳洲
4. 18歲至30歲
5. 1年（英國為2年，澳洲可續簽1年）