(分分不会吝啬) 老生常谈 - 老公给老婆发工资

gnefoaix

本人周末有些和ABN挂钩的小收入（不可能不被ATO知道），交个9%的GST也算了，但要是把收入算到个人收入，交individual tax，那就是37%了，实在不甘心。

因为这些收入需要有些记帐工作，我问了会计，能不能雇佣老婆让她做帐，给她发工资（老婆无收入），回答是肯定的，如下。

Yes, under the tax law you can reduce your taxable income by paying your wife a salary as a bookkeeper. In this way, you have to register the PAYG Withholding Tax under your ABN.
Then your wife has to lodge the annual tax return to declare these income from you. Please note salary/wage has no GST. However, you have to pay the PAYG withholding tax (wages tax) depending on how much wage you pay her.

借藏龙卧虎的足迹问一下，PAYG withholding tax是怎么一个手续，我在注册ABN时有看到过这个选项，不知道是不是直接enable这个就好了（就和register GST一样），要交多少withholding给ATO呢？

会计另外说了我老婆需要填写一个TFN declearation，这个表格我已经找到了，但好象里面也没有要withholding多少给ATO的说明。

请高人指点。

gnefoaix

上班时间到了，估计开机看贴的人也多了，自己顶起来

largepa

最简单的办法，给老婆申请个Abn，直接用她的来开Invoice。

largepa

因为她没其他收入，税率小多了

ausox

同问, 是不是老婆收入比老公低的, 都可以这样做?

gnefoaix

largepa 发表于 2013-11-8 07:13
最简单的办法，给老婆申请个Abn，直接用她的来开Invoice。

谢谢提醒, 这个办法是不错, 可惜我用不了.

因为这个收入只能是挂在我的ABN名下的.

你的建议很好, 以后真可能用得上.

gnefoaix

ausox 发表于 2013-11-8 07:17
同问, 是不是老婆收入比老公低的, 都可以这样做?

我的理解是, 要能说得明白老婆到底做了啥.

我老婆是确实给我做帐了.

水冗

等高人解答

kevin2005

能过PSI的测试吗？

如果不能，应该就没戏

zhuzhuji

gnefoaix 发表于 2013-11-8 09:01
谢谢提醒, 这个办法是不错, 可惜我用不了.

因为这个收入只能是挂在我的ABN名下的.

your wife can apply for a ABN for herself and work for you as a contractor, and you pay her a contractor fee.
because she has a ABN, you do not need to withhold any tax on the contractor's fees you pay to her.
she then include this contractor's fees in her income tax return as business income and pay tax at her marginal tax rate.

lostbf

学习了！

zuozuo

首先要看是不是personal service income， 如果是，要做PSI测试，如果通过了，就可以，否则就不能claim给LP发的工资。

申请PAYG Withholding可以online，打电话或者请ATO寄表格；
http://www.ato.gov.au/Business/P ... r-PAYG-withholding/

Withholding 的数字不用担心，有专门的表格去计算
http://www.ato.gov.au/uploadedFi ... 320360N10070512.pdf

十楼的办法最简单，可以考虑啊！

jeff_lawsons

It looks like you are not entitled to a deduction for wages paid to your spouse as the work she performs does not amount to principal work, unless your activities are considered to be a personal services business.
(under section 85-20 of ITAA 1997).

If however you paid wages to your spouse, the payment is not deductible to you and that amount is not assessable to your spouse.

lqyhannah

可以考虑建立family trust~

Hillwang

第一，80%以上收入是否来自同一渠道？

gnefoaix

Hillwang 发表于 2013-11-11 10:18
第一，80%以上收入是否来自同一渠道？

请问啥叫80%以上收入来自同一个渠道，请科普

gnefoaix

zuozuo 发表于 2013-11-8 11:02
首先要看是不是personal service income， 如果是，要做PSI测试，如果通过了，就可以，否则就不能claim给LP ...

刚刚查了一下大家提供的PSI TEST LINK： http://www.ato.gov.au/Business/P ... In-detail/Companies,-partnerships-and-trusts/Personal-services-income---avoiding-common-mistakes/?default=&page=2

作为周末的士佬好象能够符合要求，我太太给我做出租车收入的帐目，我只想把她给我做帐这一块的efforts作为personal income抵税。

我自己平时工作那份收入当然是老老实实交税。

请高人分析这样做对吗？

uknowoppa82

PAYG withholding tax是直接打电话给ATO就可以enable的，要付多少税就要看你给老婆发的工资是哪个区间了。年底最终要看老婆总收入的，多还少补。 就把老婆直接当公司员工发工资就行了。

zuozuo

gnefoaix 发表于 2013-11-11 17:34
刚刚查了一下大家提供的PSI TEST LINK： http://www.ato.gov.au/Business/Personal-services-income/In-d ...

可以的，就是一定要有详细的记录，否则ATO会认为是纯粹以tax Benefit为目的的。

gnefoaix

zuozuo 发表于 2013-11-11 21:25
可以的，就是一定要有详细的记录，否则ATO会认为是纯粹以tax Benefit为目的的。 ...

记录非常的详细, 不怕查的.

谢谢指点

HEDENG

LS有人说建FAMILY TRUST，我的建议是你如果收入不是很高还是算了，FAMILY TRUST每年还需要找会计做审计，一年也要几千块，何必呢？

gnefoaix

HEDENG 发表于 2013-11-12 08:48
LS有人说建FAMILY TRUST，我的建议是你如果收入不是很高还是算了，FAMILY TRUST每年还需要找会计做审计，一 ...

很支持, 一共就没省几个钱, 就直接发给个人工资好了.

红烧鸡翅

这样都可以啊

cycwong21

Withholding Tax Information:

http://www.ato.gov.au/uploadedFi ... IND17332nat3093.pdf

Can ring up ATO to ask them to add PAYG with holding tax under your ABN, but don't mention any word about the salary which was paid to your wife. Sometimes speak less is better than more.

LZ did not mention about what industry you are in, and what business you are doing?

If you are under PSI, then you might not be able to pass your income to your wife. Generally, if people was under PSI, tax accountant only would allow pass income about $10k to 20k to wife.

http://www.ato.gov.au/uploadedFi ... 320360N10070512.pdf

cycwong21

GST is 10%, not 9%.

If you paid salary to your wife more than $450 per month, you must also pay 9.25% super to your wife's superfund once a quarter.

maggiezhu99

谢谢分享, Mark 先

AutoSupport

TFN declearation 只是让税局知道你老婆受雇于你

cycwong21

HEDENG 发表于 2013-11-12 08:48
LS有人说建FAMILY TRUST，我的建议是你如果收入不是很高还是算了，FAMILY TRUST每年还需要找会计做审计，一 ...

FAMILY TRUST每年还需要找会计做审计

Wrong concept. Family Trust does not need 审计(Audit), unless exceeds legal requirement. Generally accounts for mum and dad's family trust or small business entities are not required to be audited.

HEDENG

cycwong21 发表于 2013-11-12 10:17
FAMILY TRUST每年还需要找会计做审计

Wrong concept. Family Trust does not need 审计(Audit), unless  ...

是我说错了，不叫审计，叫TAX RETURN？ 反正每年还要请会计师，何必花钱在他们身上呢，如果LZ的金额很少的话。

Hillwang

最好的就是......
找个和你情况一样的，你给他老婆发，他给你老婆发........