求助：买商铺来set up 自己的生意，商铺用个人名义还是公司名义？

Cyf123

买商铺来set up 自己的生意，商铺（我持有的部分）用个人名义还是家庭信托买？
商铺与海外人士合伙买，不需要贷款，但是亲戚的借款，有律师公证的借据，利息可以抵税吗？
生意与另外澳洲本地人士合伙，公司的名义。

我的理解，如果私人的贷款，利息可以抵税的话，这里就没有租金收入了。但是如果ATO不承认私人借贷的话，如果商铺租给我的公司，50%铺租就是我的个人收入，如何合理减少这部分的收入？
望论坛各位大侠赐教！

Nelly1975

用家庭信托买。

LENNY_DONG

楼主可以用公司买

和亲戚写一个贷款协议，然后利息支出需要扣下10%税交给ATO。

JohnnySu

物业可以以个人名义或者设立独立的信托购买。

生意有风险，资产不应该跟生意放在一起的。

JohnnySu

另外，海外贷款利息可以抵税。

Cyf123

多谢各位大侠的解答，明白了。感恩！

jeff_lawsons

If you set up the structure well, the future sale of the commercial property may be qualify for the small business CGT concessions.

In order for the sale of a passive investment to be eligible for the small business CGT concessions, you must satisfy the basic conditions in section 152-10 of the ITAA 1997.

The starting point will be "affiliate" and "connected entities", if a discretionary trust / company is involved, then there are some additional tests to met before you can assess the Small Business CGT Concessions.

It is quite complex, I suggest you speak to someone who is specialized in Small Business CGT Concessions. The rate of capital gains tax payable on the sale of capital assets depends on whether any of the CGT concessions apply. The possible rates of tax payable on capital gains varies from 0% to 47%. Obviously, you will be much happier if the sale of the business/property is structured so that you pay as little tax as possible.

felix100

jeff_lawsons 发表于 2015-5-28 13:00
If you set up the structure well, the future sale of the commercial property may be qualify for the  ...

请教一下CGT有分active asset和passive asset吗？搜了一下，ATO上面讲了好几次active asset。

jeff_lawsons

felix100 发表于 2015-5-28 22:15
请教一下CGT有分active asset和passive asset吗？搜了一下，ATO上面讲了好几次active asset。 ...

In addition to passing the maximum net asset test or small business entity conditions, the asset must also pass the active asset test. If the asset does not pass this test the small business concessions are not available.
An asset is an active asset if it is used in the business of the taxpayer, a connected entity or an affiliate. The asset must be active for at least ½ of the ‘relevant’ period to pass the test. If the asset has been owned for more than 15 years it is only required to be active for at least 7½ years during the ‘relevant’ period. The period does not have to be continuous.

Special rules apply when you are trying to determine if shares in a company or units in a trust are active assets. If the asset is a share in a company or an interest in a trust, it must meet the 80% test in order for it to be active. That is, at least 80% of the market value of assets held by the company or trust must be active assets.

Some assets are excluded from being active asset, such as financial instruments (bonds, loans, debentures, etc), and asset whose main use is to derive interest, rent, royalties, etc.

A property that is used to derive rent is usually excluded from being an active asset unless it is wholly used in business by affiliate or connected entity who is carrying on its active business.

JohnnySu

felix100 发表于 2015-5-28 22:15
请教一下CGT有分active asset和passive asset吗？搜了一下，ATO上面讲了好几次active asset。 ...

有分，
所谓Active Asset是你自己生意经营使用的资产。如果你单纯买个办公楼收租，那不算Active Asset.
Small Business CGT Concessions 要求是Active Asset 产生的Capital Gain才可以运用。

felix100

JohnnySu 发表于 2015-5-29 16:31
有分，
所谓Active Asset是你自己生意经营使用的资产。如果你单纯买个办公楼收租，那不算Active Asset.
S ...

感谢分享，明天回来加分

felix100

JohnnySu 发表于 2015-5-29 16:31
有分，
所谓Active Asset是你自己生意经营使用的资产。如果你单纯买个办公楼收租，那不算Active Asset.
S ...

那如果投资办公楼或铺面，有什么折扣吗？是不是和普通投资房一样？

JohnnySu

felix100 发表于 2015-5-29 21:26
那如果投资办公楼或铺面，有什么折扣吗？是不是和普通投资房一样？

基本一样，但有时需要考虑GST。

yes168

我的會計有和我講過，如果要公司註冊，最好不要用自己的物業做註冊地址，以防今後生意紛爭，要賠上註冊地址的物業。

felix100

JohnnySu 发表于 2015-5-29 21:38
基本一样，但有时需要考虑GST。

买的时候可以向政府要回GST，卖的时候要把GST还给政府，对吗？

有印花税吗？

JohnnySu

felix100 发表于 2015-5-29 21:48
买的时候可以向政府要回GST，卖的时候要把GST还给政府，对吗？

有印花税吗？ ...

有印花税。
GST要看你是否有注册 才能决定是否有退还。