请教一个比较复杂的税务问题

iope23

我和老公各有一个abn, 亦即sole trader, 我每年生意额控制在7万五以下避免GST,老公生意额远超7万5，超过最高税率了，就是交百分之四十多的税，现在想开一个公司Pty ltd,保留我俩的sole trader, 做到我俩各生意额7万五，剩下的生意归公司，请问大神这样可行吗？

Ozmark123

你好，

按照你们的情况，如果你们的生意不是 PERSONAL BUSINESS INCOME

Ozmark123

你好，

按照你们的情况，如果你们的生意不是 PERSONAL BUSINESS INCOME.

你们应该成立公司，这样公司里的收益只需要缴纳 30% 税，而 不是最高税率 47% （包括了 MEDICARE LEVY）. 这样可以直接节省大约 17% 左右的税。

公司成立后，可以根据每年收益的情况在个人和公司间调节，来达到合理避税的目的。

LENNY_DONG

很抱歉，这样做法不可以
因为GST GROUP

Ozmark123

Dear ipoe23,

agree with Lenny_Dong, you can not avoid gst, it is gst grouping.

but your business structure is not good, you should change your structure, then you can reduce your tax liability as I mentioned before, sorry for not answering your question, but mentioned something else, hope I did not confuse you.

Griffon

公司分开，不同shareholder可以。

但如果一个公司手下2个sole trader，就和LENNY_DONG 说的一样，算一个group

zuozuo

把生意都放在公司里，公司给你们两位董事发工资。

盐炒栗子

又读了一遍楼主的问题
重点是individual taxable income不想达到最高税率那个level是吗？ 那么可以楼主继续保留sole trader，楼主老公开公司 每年给自己发的工资调整在希望的水平
楼主老公的GST看来是没有办法避免了

bellabellabella

我觉得7楼的办法不错，又可减少公司税收，不知道是否可行？

jeff_lawsons

You will need to consider PSI rules as well as Part IVA.

The ATO guidance on this issue states:

“In particular if you use a family trust or company to split personal services income with an associate (say a family member) and thereby reduce your income tax liability, then Part IVA may apply to that arrangement. For example, Part IVA may apply where a salary is paid to you as the principal worker by your trust or company and that salary is not commensurate with the value of your services, and the remaining income is distributed to associates. In most cases, a salary commensurate with your duties and responsibilities will be the gross amount received by your trust or company less allowable deductions (other than deductions associated with income splitting).”


In order to avoid Part IVA the ATO considers that the individual performing the personal services should receive income from the entity in relation to the personal services income that is commensurate with their duties and responsibilities.

If you operate through a company and there is no income splitting and no retention of profits in the company then Part IVA should not apply.

I would suggest reviewing the ATO guidance on this issue at the following link:

https://www.ato.gov.au/printfrie ... ce-rules-for-a-PSB/

JohnnySu

唯一需要考虑的是Part IV A，也就是说如果ATO觉得你这样做的唯一原因是逃避交税。那么你有可能被罚。
GST Group 是自愿申请成立的，并不是强制。你的情况不用考虑。

Auskull

lauraineyan

10楼和11楼说的都在理,具体还是咨询会计师吧