first year of income for averaging calculations.

[Plavunez]

Добрый день!

Попросили перевести налоговый документ Австралии. Не могу понять, как данная фраза переводится. Помогите, пожалуйста

[leka11]

дословно - первый год получения дохода для целей расчета усредненного (налогооблагаемого) дохода

см. http://atotaxrates.info/individual-tax-rates-resident/income-averaging/

"...... The purpose of the rules is to allow the averaging of taxable income over more than one tax year in order to dilute the tax spike – the effect of higher marginal tax rates – which would otherwise be caused by an abnormal lump of income occurring in a single year....

.... Farmers have variable incomes due to fluctuating seasonal conditions and the effects of natural disasters such as floods, drought or fire.... "

+

" From 2017 the taxpayer’s notice of assessment  will contain a message  when it is their first year of income for averaging calculations, or upon re-entry into averaging"