|
|
此文章由 jeff_lawsons 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 jeff_lawsons 所有！转贴必须注明作者、出处和本声明，并保持内容完整
In ATO’s view (Taxation Ruling TR 97/11), the following 8 factors will indicate whether or not a business is being carried on:
� whether the activity has a significant commercial purpose or character
� whether the taxpayer has more than just an intention to engage in business
� whether the taxpayer has a purpose of profit as well as a prospect of profit from the activity
� whether there is regularity and repetition of the activity
� whether the activity is of the same kind and carried on in a similar manner to that of ordinary trade in that line of business
� whether the activity is planned, organised and carried on in a businesslike manner such that it is described as making a profit
� the size, scale and permanency of the activity, and
� whether the activity is better described as a hobby, a form of recreation or sporting activity.
No individual factor is determinative, but should be weighed up in conjunction with the other factors.
In your activity satisfies the indicators, you are carrying on a business and required to apply for an ABN, as such all profit derived and losses incurred will be respectively included in its assessable and deductible against its assessable income (subject to Non Commercial Loss Rule).
|
|
一年纪 (2006-7-26) yeerfrid 
湖泊，峡谷，遍地彩雀 – 这里是新西兰南岛(全文完） (2009-1-2) hilltop-bear 
发表于 2016-6-7 12:36
