Question

英语高手来帮忙翻译下，非常感谢~！

下面是有关社保书上的一页，高手能帮翻译一下，本人非常感激~！
Table[5 125.20]
Treatment of superannuation contributions up to Age pension age

Type of Amount of superannuation contribution
entity that can reduce assessable income
Self-employed individual Nil
Self-employed partnership Nil
Employee(arm length employee) unlimited salary sacrifice amounts
Controller of trust or private up to 9% Superannuation Guarantee
company Contributions

[5 130] Extended deeming rules
The pension and allowance income tests apply set deemed rate percentages to assess income from financial investments.The use of set rates rather than actual earnings means that amounts earned over deemed rates do not affect a person's pension eligibility.
The extended deeming rules do not affect Family Tax Benefit or the way the family home,car,life insurance policies,farm,holiday homes or other real estate,antiques and coin collections are exempted or assessed by Centrelink.

Tip
Apply immediately to Centrelink to reduce deemed income income on market-linked investments that have fallen in value.

[5 140] Calculation
The extended deeming rules are calculated as follows(unless changed by the Minister).

Table [5 140.10]
Calculateing extended deeming rules
Deemed rates-single
2.5% on the first $35,600;and
4% on the excess over $35,600
Deemed rates-couples
Pensioner couple (combined) Each member of a non-pensioner couple
2.5% on the first $59,400;and 2.5% on the first $29,700;and
4% on the excess over $59,400. 4% on the excess over $29,700.

Note:where 1 member of a couple is a pensioner,the pensioner couple combined deeming rates are used.

Answer 1

表[5 125.20]
治疗捐款建立的养老金领取养老金的年龄，以年龄
退休金数额的类型贡献
实体，可以减少评税入息
自雇个人无
自雇关系无
员工（臂长度雇员）的工资牺牲无限量
控制器的信托或私人了9％退休金保证
公司捐款
[5 130]扩展推定规则
退休金和津贴的入息审查设立申请视为率百分比，以评估金融的设置率investments.The使用，而非实际收益收入微薄，赚取的款项超过认为利率不会影响一个人的退休金的资格。
扩展的推定规则，不影响家庭税的方式受益或家庭住房，汽车，人寿保险，农场，度假房屋或其他不动产，古董，钱币收藏免征或Centrelink的评估。

提示
立即向Centrelink申请，以减少被视为对市场收入与收入挂钩的有投资价值下降。
[5 140]的计算
扩展的推定规则计算如下（除非由部长更改）。

表[5 140.10]
Calculateing扩展推定规则
被视为率单
2.5％第一三点五六万美元;及
4％的超额超过35600美元
被视为率夫妇
养老金领取者的夫妇（合并）的每个非成员退休夫妇
2.5％第一五十九点四〇 〇美元和2.5％，第一二九七零零美元;及
4％的超额超过59400美元。 4％的超额超过二点九七〇万美元。
注：其中一对夫妇成员是退休，退休夫妇的结合使用推定率。

Answer 2

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