00:00
are you confident you've taken all the right steps to optimize your super leading into retirement the truth is
你是否確信自己已採取所有正確步驟，在退休前優化你的退休金（super）？事實是
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most people aren't but don't worry in this video we'll be going through 10 essential retirement planning strategies
大多數人都沒有，但別擔心，在本影片中，我們將介紹 10 個基本的退休規劃策略
00:12
that our clients use every day these strategies not only boost your super but also reduce your tax and give you
這些都是我們的客戶每天在使用的策略。這些策略不僅能增加你的退休金，還能幫你節稅，並讓你
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greater confidence in your preparation for retirement I'm Chris trano managing partner of Toro wealth where we
對退休準備更有信心。我是 Chris Trano，Toro Wealth 的合夥人，我們
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specializ in providing retirement planning advice for 50 to 70 year olds I'm also the founder of superg guy.com .
專門為 50 到 70 歲的人提供退休規劃建議。我也是 superguy.com 的創辦人。
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if you're new here make sure you click that subscribe button and hit the notifications Bell so that you get
如果你是新觀眾，請務必點擊「訂閱」按鈕並打開「通知」小鈴鐺，這樣你就能
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notified each time I release a new video as always this video is general advice only and does not constitute personal
在我每次發布新影片時收到通知。一如既往，本影片僅提供一般性建議，不構成個人
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financial advice so please read the disclaimer below during your final working years the general objective
財務建議，因此請閱讀下方的免責聲明。在你最後的工作歲月裡，主要目標
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should be to get as much into Super as possible due to the favorable tax treatment on investment earnings and the
應該是盡可能將更多資金存入退休金帳戶，因為投資收益享有優惠的稅務待遇，且
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taxfree income once you retire so let's take a look at the 10 most common retirement planning strategies that will
退休後的收入是免稅的。那麼，讓我們來看看 10 個最常見的退休規劃策略，這些策略
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not only help you get more into sub but also reduce the tax you pay before and after retirement number one salary
不僅能幫助你增加退休金，還能減少你在退休前後所繳納的稅款。第一個策略：薪資犧牲（Salary Sacrifice）
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sacrifice salary sacrificing involves asking your employer to redirect a portion of your salary into your super
薪資犧牲是指要求你的雇主將部分薪資轉入你的退休金
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ination account rather than receiving it as personal income so why would you salary sacrifice well when you make
帳戶，而不是作為個人收入領取。那麼為什麼要進行薪資犧牲呢？當你將
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salary sacrifice contributions into Super this portion of your wage is taxed at only 15% upon entering super or 30%
薪資犧牲的供款存入退休金時，這部分工資在進入退休金時僅需繳納 15% 的稅，或者如果你的收入超過 25 萬澳元，則為 30%，
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if you earn more than $250,000 rather than being taxed it up to 47% when received as a wage in your own name
而不是在以個人名義領取工資時最高可能被課徵 47% 的稅。
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there are however a few things to be aware of when salary sacrificing into super access to funds any amount salary
然而，在進行薪資犧牲時，有幾點需要注意：資金的存取。任何薪資犧牲存入退休金的款項
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sacrificed into Super annuation cannot be accessed until you reach at least age 60 reduced income salary sacrificing
在你年滿至少 60 歲之前都无法動用。收入減少：薪資犧牲
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will reduce your net take-home pay therefore you need to ensure you have enough money to cover everyday expenses
會減少你的稅後實拿薪資，因此你需要確保有足夠的錢來支付日常開銷。
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and the concessional contrib tions cap salary sacrific contributions will count towards the concessional contribution
以及優惠供款上限（Concessional contributions cap）。薪資犧牲的供款將計入每人每財年 3 萬澳元的優惠供款
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cap of $30,000 per person per Financial year the number two retirement planning strategy is personal concessional
上限。第二個退休規劃策略是個人優惠供款（Personal concessional contributions）。
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contributions personal concessional contributions occur when you deposit a lump sum into your super account from
個人優惠繳款（Personal Concessional Contributions）是指您從個人銀行帳戶將一筆整數款項存入您的退休金帳戶，
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your personal bank account and then claim a tax deduction for the amount that you contributed both employees and
然後針對您繳納的金額申請稅務扣抵。無論是受僱者還是
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self-employed individuals can make personal concessional contributions the the reason you would make personal
自僱人士，都可以進行個人優惠繳款。您之所以會進行個人
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concessional contributions is to receive a personal tax deduction for making the contribution which simultaneously
優惠繳款，是為了針對該筆繳款申請個人稅務扣抵，這能同時
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increases your super balance and reduces your personal income tax now even though contributions tax of 15% will be payable
增加您的退休金餘額並降低您的個人所得稅。雖然會有 15% 的繳款稅（或
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or 30% for higher income owners the contributions tax rate should be lower than your personal tax rate however
對於高收入者為 30%），但優惠繳款稅率通常會低於您的個人所得稅稅率。然而，
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there are some things to be mindful of again access to funds the amount that you contribute to Super cannot be
有幾點需要留意：首先是資金的存取。您繳納至退休金的款項，
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accessed until you reach at least age 60 deductible age limits if you are age between 67 and 75 you will need to
必須等到您年滿至少 60 歲才能提取。其次是可扣抵年齡限制。如果您年齡介於 67 歲至 75 歲之間，您將需要
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satisfy the super ination work test to be eligible to claim a tax deduction for personal super contributions and the
符合退休金工作測試（Superannuation Work Test），才有資格針對個人退休金繳款申請稅務扣抵，以及
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need to submit a notice to your super fund you need to notify your super fund of your intention to claim a tax
需要向您的退休金基金提交通知。您必須在申報退稅或
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deduction for the intended amount and then receive confirmation from them prior to lodging your tax return or
將任何資金轉出退休金基金之前，通知您的退休金基金您打算針對特定金額申請稅務扣抵，
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transferring any funds out of your super fund moving on number three on the retirement planning strategies list is
並取得他們的確認。接下來，退休規劃策略清單上的第三項是
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the most underutilized retirement planning strategy and certainly provides the most bang for buck number three
最未被充分利用的退休規劃策略，也絕對是 CP 值最高的策略。第三項是
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unused concessional contributions carry forward unused concessional contributions refer to your ability to
未使用的優惠繳款遞延（Unused Concessional Contributions Carry Forward）。未使用的優惠繳款指的是您利用
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utilize any unused portion of your concessional contribution cap from the previous 5 years provided that your
過去 5 年內未使用的優惠繳款限額的能力，前提是您的
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super balance was below $500,000 on the 30th of June just prior to the current Financial year in theory
退休金餘額在當前財政年度開始前的 6 月 30 日低於 50 萬澳元。理論上，
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this could allow concessional contributions of more than 150,00 ,000 to be made into your account this
僅在本財政年度，利用未使用的優惠繳款就能讓您存入超過 150,000 澳元（原文疑似筆誤）至您的帳戶。利用
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financial year alone using unused concessional contributions can not only increase your super balance but can also
未使用的優惠繳款不僅能增加您的退休金餘額，還能
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significantly reduce your personal income tax in any one year utilizing any unused amounts can be particularly
在單一年度內大幅降低您的個人所得稅。利用任何未使用的額度在
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useful in years when you have higher than usual taxable income or sell an investment with a large capital gain but
您有高於平常的應稅收入，或賣出有大額資本利得的投資的年份特別有用。
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you should be mindful of how to how much to use because unused concessional contributions can easily run into the
您應該注意要使用多少，因為未使用的優惠性繳款很容易累積到數萬
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tens of thousands but it's not always best to use the full available amount so you should speak
但並非總是最好用完所有可用額度，因此您應該與您的財務顧問或會計師討論，根據您當年的
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with your financial advisor or accountant about the optim optimal amount based on your tax position for
稅務狀況，最優的繳款金額
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the year number four on the list is non-concessional contributions non-concessional contributions are after
清單上的第四點是非優惠性繳款，非優惠性繳款是來自您個人銀行帳戶的稅後
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tax contributions made into supera from your personal bank account that you do not claim a personal tax deduction for
繳款，存入退休金帳戶，您不為此申請個人稅務扣除
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non-concessional contributions allow you to invest more in the tax effective super ination environment ensuring tax
非優惠性繳款讓您能在稅務效益高的退休金環境中投資更多，確保投資收益的稅務
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on investment earnings is limited to a maximum of 15% reducing to 0% in retirement and the compounded benefits
最高僅為15%，退休後降至0%，而這些節稅的複利效益
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of these tax savings can give you more in retirement and have your retirement savings last longer in fact the benefits
能讓您在退休時擁有更多資金，並使您的退休储蓄更持久。事實上，退休金繳款的效益
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of super contributions is one of the steps in my six step super check which you can download for free right now see
是我六步驟退休金檢查的其中一步，您現在可以免費下載，請
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the link in the description below this video like any super contributions remember that any amount you contribute
參見此影片下方描述中的連結。如同任何退休金繳款，請記住，您作為非優惠性繳款
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to Super as a non-concessional contribution will not be accessible until at least age 60 also be mindful of
存入退休金的任何金額，至少要到60歲才能提取。同時請注意
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the annual non-concessional contribution cap of $120,000 per person per year because
每人每年12萬的非優惠性繳款上限，因為
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exceeding this could result in excess contributions tax if you don't use the bring forward rule speaking of the bring
若未使用提前進帳規則，超出此上限可能會導致超額繳款稅。說到提前
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forward rule our number five retirement planning strategy is the bring forward rule the bring forward rule allows you
進帳規則，我們的第五個退休規劃策略就是提前進帳規則。提前進帳規則允許您
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to bring forward the next 2 years of the non-concessional contribution cap and invest up to
提前使用接下來2年的非優惠性繳款上限，並在3個財政年度期間
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$360,000 into Super over 3 Financial year period with no regard to the annual cap the bring forward rule is triggered
投資最多36萬至退休金，而無需考慮年度上限。當您的非優惠性繳款
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in the financial year that your non-concessional contributions exceed the annual cap of
超過年度上限12萬時，提前進帳規則就會在該財政年度
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$120,000 using the bring forward rule allows you to get more into Super sooner which can be particularly useful for
觸發。使用提前進帳規則讓您能更快將更多資金存入退休金，這在以下情況特別有用，
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example if you have a large lump sum to contribute resulting from the sale of investment property or the receipt of an
例如您因出售投資房產或收到
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inheritance for example just make sure that you consider the timing of the contributions the bring forward rule has
遺產而有一筆大額款項需要繳納。請務必考慮繳款的時機，提前進帳規則有
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triggered in the financial year that your non-concessional contributions exceed the general cap and a key
在財政年度中，當你的非優惠供款超過總額上限時就會觸發，一個關鍵的考量點是
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consideration is whether you should be triggering it in in this year or in next year also think about the amount you
你是否應該在今年或明年觸發它，同時也要思考你將會供款的金額，雖然提前進場規則
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will contribute although the bring forward rule does allow you to contribute up to
確實允許你供款最高
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$360,000 you do not need to contribute this amount because a lesser amount might be more appropriate based on your
360,000元，但你並不需要供款這筆金額，因為根據你的情況，較少的金額可能更為合適。
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circumstances the next strategy on my list is my all-time favorite retirement planning strategy because of all the
我清單上的下一個策略是我最喜歡的退休規劃策略，因為它能提供
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benefits that it can provide number six on the list is a transition to retirement pension a transition to
所有的好處。清單上的第六項是轉型至退休年金（TTR）。轉型至退休
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retirement pension is a retirement income stream that you can start with your super ination accumulation balance
年金是一種退休收入流，你可以用你的超級年金（Superannuation）累積餘額來啟動，
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even while you're still working affectionately known as the TTR pension it allows you to receive tax-free income
即使你仍在工作。它被暱稱為 TTR 年金，它允許你在每個財政年度
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of between 4% and 10% of your balance each Financial year a TTR pension can provide you with a supplementary source
領取餘額 4% 到 10% 的免稅收入。TTR 年金可以為你提供一個補充收入來源，
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of income that allows you to reduce your working hours in the lead up to to retirement or have more income to pay
讓你在退休前減少工作時數，或有更多收入來加速
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down debt faster or reduce tax through a transition to retirement strategy which in essence replaces a taxable wage
還清債務，或透過轉型至退休策略來減少稅負，本質上是用免稅的 TTR 年金收入
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through salary sacrifice with tax-free TTR pension income however before starting a TTR pension you should be
取代應稅的工資（透過薪資犧牲）。然而，在啟動 TTR 年金之前，你應該
07:46
aware of the following considerations firstly future contributions you can't make contributions to a TTR pension
注意以下幾點：首先，未來的供款。你不能對 TTR 年金
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account so rather than using your total super balance to start a TTR pension you might consider leaving a small balance
帳戶進行供款，因此，與其動用你的總超級年金餘額來啟動 TTR 年金，你可以考慮在
08:00
in your accumulation account for the account to remain open so that future contributions can be made into it
你的累積帳戶中保留一小筆餘額，讓該帳戶保持開放，以便未來的供款可以匯入其中。
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insurances if you have existing insurances in your accumulation account you should be mindful not to close your
保險。如果你在累積帳戶中有現有的保險，你應該注意不要關閉你的
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accumulation account if you would like to retain the insurances consider leaving just enough in the account to
累積帳戶，如果你想保留保險。考慮在帳戶中保留足夠的金額以
08:19
cover premiums until at least retirement reducing retirement funds accessing your super via a TTR pension prior to
支付保費，至少直到退休。減少退休資金。在退休前透過 TTR 年金提取你的超級年金，
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retirement without replacing it through contribution is likely to leave you with less super
若沒有透過供款來補充，可能會導致你的超級年金餘額減少，
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to fund your retirement all right our number seven retirement planning strategy is an account-based pension the
無法資助你的退休生活。好的，我們的第七項退休規劃策略是帳戶型年金（Account-based pension），而
08:37
best invention since the drive-in movies an account-based pension is a flexible retirement income stream that allows you
自動販賣機電影以來最棒的發明，帳戶型養老金是一種靈活的退休收入流，讓您
08:44
to choose the level of income you would like to receive each year subject to a minimum amount you can also make ad hoc
可以選擇每年希望領取的收入水平，但需符合最低金額要求，您也可以自行決定
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lumpsum withdrawals at your discretion and choose how your balance is invested plus all pension income and all
進行臨時性的一次性提領，並選擇您的餘額如何投資，此外，所有養老金收入及
08:57
investment earnings including capital gains are received completely taxfree so when would you start an account-based
所有投資收益，包括資本利得，皆可完全免稅領取，那麼您該在何時開始設立帳戶型
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pension well once retired an account-based pension can be your main source of retirement income and be used
養老金呢？一旦退休後，帳戶型養老金可作為您主要的退休收入來源，並可
09:09
in conjunction with other sources of income such as the age pension or investment income to cover your
與其他收入來源（如老年年金或投資收入）結合使用，以支應您的
09:15
retirement expenses tax-free income and earnings make an account-based pension a very tax effective way of funding
退休開銷。免稅的收入與收益使帳戶型養老金成為資助
09:21
retirement but a few things to keep in mind firstly longevity risk an account-based pension is not guaranteed
退休生活的極具稅務效益的方式，但有幾點需注意。首先是長壽風險，帳戶型養老金並不能保證
09:28
to provide you with income for the remainder of your life the longevity of an account-based pension is determined
在您的有生之年持續提供收入，帳戶型養老金的存續期取決於
09:34
by your level of draw down and the investment earnings within the account and once the account balance reaches $0
您的提領率以及帳戶內的投資收益，一旦帳戶餘額歸零，
09:41
no further pension payments will be received also consider investment options now that you'll be drawing down
將不再發放養老金款項。此外，請考慮投資選項。既然您將開始從退休储蓄中提領，
09:46
on your retirement savings you need to review how your superannuation is invested because you're effectively
您需要檢視您的退休金是如何投資的，因為您實際上
09:52
going from buying Investments at regular intervals through contributions to selling Investments at regular intervals
是從透過供款定期買進投資，轉變為透過養老金款項定期賣出投資，
09:59
via pension payments so usually a more conservative portfolio can provide greater certainty in retirement and less
因此，通常較保守的投資組合能在退休期間提供更高的確定性，並在疲弱的
10:07
overall impact in a weak in Weak economic environments another consideration is income draw Downs
經濟環境中降低整體衝擊。另一個考量是收入提領率，
10:13
ideally you should only withdraw from a pension account as much as required to cover expenses and no more leaving as
理想情況下，您應該只從養老金帳戶中提領支付開銷所需的金額，不應多領，盡可能將
10:20
much as possible in tax-free pension phase okay the number eight retirement planning strategy is a recontruction
更多款項留在免稅的養老金階段。好的，第八項退休規劃策略是「重構」
10:26
strategy a Rec contribution strategy is the process of making withdrawals from your super ination account and
策略。重構策略是指從您的退休金帳戶中提領款項，
10:33
immediately contributing them back into Super as a non-concessional contribution with the intention of magically
並立即將其以非優惠供款的方式重新投入退休金，旨在巧妙地
10:39
converting taxable components into tax-free components this can reduce or even eliminate taxes on death this can
將應稅成分轉換為免稅成分。這可以減少甚至消除身故後的稅負，這可以
10:46
be done by lumpsum withdrawals if you're eligible or through account-based pension payments or TTR pension payments
如果您符合資格，可以透過一次性提款，或透過帳戶型年金付款或 TTR 年金付款來完成
10:53
being recontr importantly all withdrawals must be made proportionately from each component the benefit of a Rec
重新存入 重要的是所有提款必須按比例從每個福利組成部分中提取
11:00
contribution strategy is that if your super balance includes taxable components which it likely does and if
重新存入策略的好處在於，如果您的退休金餘額包含應稅組成部分（通常會有），且如果
11:06
it's likely that your super will eventually be paid to a non-t tax dependent like an adult child when you
您的退休金最終很可能會支付給非稅務受撫養人（例如成年子女），當您
11:11
pass away then a recontruction strategy can reduce or eliminate the death taxes that will be payable now this is a more
過世時，重新存入策略可以減少或消除需繳納的遺產稅。這是一個更
11:18
advanced strategy so you probably should get advice around this to ensure that it's implemented correctly also you do
進階的策略，因此您可能應該就此尋求建議，以確保正確執行。此外，您確實
11:25
need to be aware of the following contribution caps because by withdrawing super and
需要注意以下的供款上限，因為透過提取退休金並
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recontruction caps for money that was already in super and this could restrict your ability to get more money into
重新存入原本就在退休金帳戶中的資金，可能會限制您日後將更多資金存入
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Super at a later date withdrawal taxes generally withdrawals from Super from age 60 onwards are taxfree however if
退休金的能力。提款稅 一般來說，60 歲以後從退休金提款是免稅的。然而，如果
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your super balance includes any untax components taxes may be payable sale of Investments you should be mindful of any
您的退休金餘額包含任何未課稅組成部分，則可能需要繳稅。投資出售 您應該注意退休金內
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Investments within super that need to be sold to complete a withdrawal and transaction costs capital gains tax if
任何需要出售以完成提款的投資，以及交易成本。資本利得稅 如果
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Investments do need to be sold to complete a recontruction resulting from the sale
需要出售投資以完成因出售而產生的重新存入
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all right before we get to arguably the best retirement planning strategy let's take a look at number nine on our list
好了，在我們討論 arguably 最好的退休規劃策略之前，我們先來看看清單上的第九項
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which is a spouse contribution tax offset a spouse contribution can provide you with a personal tax offset of up to
也就是配偶供款稅務抵免。配偶供款可以為您提供每年最高
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$540 per year if you make a contribution of up to $3,000 to your spouse's super account and your spouse has an income
540 元的個人稅務抵免，如果您向配偶的退休金帳戶供款最高 3,000 元，且配偶的收入
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below $40,000 the tax offset amount is calculated as 18% of the lesser of $3,000 minus the amount by which your
低於 40,000 元。稅務抵免金額的計算方式是：取 3,000 元減去配偶收入超過 37,000 元的金額，與您
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spouse's income exceeds $37,000 and the sum of your spouse contribution for the year to be eligible
當年配偶供款總和兩者中較小者的 18%。要符合
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for the spouse contribution the contribution needs to be made directly into your spouse's super account you
配偶供款的資格，該筆供款必須直接存入您配偶的退休金帳戶。您
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need to notify your super fund that it was a spouse contribution and you need to record on your personal tax return
需通知您的退休金基金這是一筆配偶供款，且您需要在您的個人報稅表上
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that you made a spouse contribution the result tax offset of up to $540 each year is an effective return of 8% on
記錄您已進行配偶供款。結果 每年最高 540 元的稅務抵免，是對 8% 的有效回報
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your $3,000 contribution amount just remember though a spouse contribution counts towards your spouse's
您的 3,000 元繳款金額，但請記住，配偶繳款會計入配偶的
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non-concessional contribution cap it's not a deductible contribution it must be made into your spouse's account not
非免稅繳款上限，這不是可抵扣的繳款，必須存入配偶的帳戶，而不是
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yours and your spouse needs to have a total super balance below $1.9 million and be under age 75 all right last but
您的帳戶，且配偶的總退休金餘額必須低於 190 萬元，年齡須在 75 歲以下。好的，最後但
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certainly not least our number 10 retirement planning strategy is the downsizer contribution a downsizer
同樣重要的是，我們的第 10 大退休規劃策略是縮減房屋貢獻（downsizer contribution）。縮減房屋
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contribution is a contribution made into Super with the proceeds from the sale of your home and you can contribute to up
貢獻是指利用出售房屋的收益存入退休金的繳款，每人可繳存最高
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to $300,000 per person as a one-off contribution to Super without the contribution counting towards any other
300,000 元作為退休金的一次性繳款，且該繳款不會計入任何其他
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contribution caps to be eligible to make the contribution you need to be at least age 55 there is no upper age limit you
繳款上限。要符合繳款資格，您必須年滿 55 歲，沒有年齡上限，您
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need to have owned your home for at least 10 years and it needs to have been at least partially exempt from cgt under
必須擁有該房屋至少 10 年，且該房屋必須至少部分符合自住主豁免（main resident exemption）而免徵資本利得稅，
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the main resident exemption plus the contribution needs to be made within 90 days of receiving the home sale proceeds
此外，繳款必須在收到房屋出售收益後的 90 天內完成。
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a downsize of contribution allows you to invest more of your wealth into the tax effective superannuation environment you
縮減房屋貢獻讓您能將更多財富投資於節稅的退休金環境中，您
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can only make one downsize of contribution in your life so make it a good one using one or more of these
一生中只能進行一次縮減房屋貢獻，因此請務必好好利用。使用一或多種上述
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retirement planning strategies is likely to improve your financial position as you approach retirement giving you the
退休規劃策略，可能會改善您接近退休時的財務狀況，讓您有
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ability to retire sooner or with more however for these strategies to be effective they need to be relev to your
能力更早退休或以更豐裕的狀態退休。然而，要讓這些策略有效，它們必須與您的
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situation and implemented correctly and with certainty if you need help with your retirement plans our financial
情況相關，並以確定性正確執行。如果您在退休規劃上需要協助，我們的財務
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planning firm Toro wealth helps 50 to 70 year olds optimize their financial position in the leadup to retirement and
規劃公司 Toro Wealth 幫助 50 至 70 歲的人士在退休前優化其財務狀況，
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feel confident about retirement go to Toro wealth.com to find out more if this video was helpful remember to click the
並對退休充滿信心，請前往 Toro wealth.com 了解更多。如果這個影片對您有幫助，請記得點擊
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thumbs up button to show that you liked it and the Subscribe button for more content
讚按鈕表示您喜歡，以及訂閱按鈕以獲取更多內容。
