请问做Contractor用Sole Trader还是Pty Ltd公司合算？

makefire

听说如果自已开个Pty Ltd公司，然后去做Contractor，能避开好多tax?  请高人指点

wdmznzd

原帖由 makefire 于 2011-2-13 16:18 发表
听说如果自已开个Pty Ltd公司，然后去做Contractor，能避开好多tax?  请高人指点

有限公司的管理费用要比sole trader多很多。

leo727

if you mainly work for one company and income from this company more than 80%, your income will be called personal service income, therefore even you operate under pty ltd, you still need to draw all profit as wage. So i will say no difference. Only  difference will be all accountant will charge you more if you operated under pty ltd.

xinxin119

I think what you are talking about is entrepreneur tax offset.  Which is like this:
1. The company has $75000 less gross income.
2. You as a director to be contracted to the company.
3. Company will pay you as a contractor not ordinary wage.
4. You claim entrepreneur tax offset in full in your individual tax return which is 25% tax offset on your tax payable.

I know some of Asian firms did this, even some famous Chinese one. But in my opinion it is quite doggy, Part IVA may apply, if it does you will get trouble. Good to see your quality post in this forum. :)

[ 本帖最后由 xinxin119 于 2011-2-13 22:29 编辑 ]

kawara

啥也避不开，维护一个公司挺麻烦的，费用也不少。

如果你的收入50%以上是没物质成本的，即用你的劳动，知识，技能换来的，就算psi，收入不能留存，税务抵扣上也没啥优势。

就算你能满足上边的，你还需要满足80/20 rule,3楼提到的
好有好多其他的。

单单满足80/20 rule是不够的，否则每年干两个不同客户的合同就可以了

yzf686

原帖由 wdmznzd 于 2011-2-13 17:08 发表


有限公司的管理费用要比sole trader多很多。

agree. not worth it if your business is very small now.

leale

If you need to bring your own tool, have your own business insurance or have assigned your job to other subcontractor some time during the year, PSI may not apply even 80% of income from one employer.

your income level is another major fact. if you income is under $80K annually (or slightly higher) which is at 30% tax basket, you should not consider Pty Ltd. if you income is much more than $80K, you should consider Pty Ltd