一个不常见问题, 关于GST和withholding tax

allenoak

原帖由 jgo 于 2010-11-29 09:06 发表
本人contractor. 两年前申请了soler trader和GST, 我自己以Personal Service Income的名义lodge annual income tax. 大家知道,这样就可以头一年半不用交withholding tax,并且GST也是三个月交一次就可以了. 这样可以 ...

you do not require to have a ABN&GST if you only receive PSI, normally ATO treat you as employee rather than self emplyement (sole trader), so as long as you are employee, then your employer required to withhold tax from you unless you conducted as personal service business, please let me know if you need further information

allenoak

原帖由 jgo 于 2010-11-29 09:06 发表
本人contractor. 两年前申请了soler trader和GST, 我自己以Personal Service Income的名义lodge annual income tax. 大家知道,这样就可以头一年半不用交withholding tax,并且GST也是三个月交一次就可以了. 这样可以 ...

you do not require to have a ABN&GST if you only receive PSI, normally ATO treat you as employee rather than self emplyement (sole trader), so as long as you are employee, then your employer required to withhold tax from you unless you conducted as personal service business, please let me know if you need further information

allenoak

请仔细读读下面几段话,你可以将tax instalment 改为0，如果你预计你今年不用交税的话，和你注册公司没关系。

(PAYG) income tax instalment
PAYG instalments is a system for paying amounts towards your expected end of year income tax liability. We work out your actual income tax liability when we assess your annual income tax return. To make sure your income tax assessment takes into account the instalments you’ve paid through the year, you need to finalise your PAYG instalments before you lodge your income tax return.

You can generally choose between two options for calculating and paying your PAYG instalments.

Once you’ve chosen your option, you need to continue to use that method for the remainder of the income year. If you want to change your PAYG instalment option, you need to wait until the first instalment quarter of the following income year. If an option is not applicable to you, your activity statement will indicate this.

Option 1 – instalment amount

Option 2 – instalment rate

PAYG instalment notice

In some cases, we may send you an instalment notice rather than an activity statement. If you don’t want to vary the pre-printed instalment amount, you only need to pay the amount shown by the due date and you don’t need to lodge the notice.

[ 本帖最后由 taxsolution 于 2010-11-29 16:06 编辑 ]