关于Director fee 的付款凭证问题

糯米老虎

老板叫我付给second director （她儿子） director fee，需要什么类似于invoice的东西么？我好像手上什么文件都没，能这样就给钱么？？？

floraz

具体不懂
但应该和付工资一样吧

丹儿

better to get something in writing

ESDJK

If he is a director in the company and registered in the ASIC. I believe he is entitled to have director fees
You may ask your boss to create RCTI

Recipient created tax invoices (RCTI),
Section 13-(e)

the recipient must have  
• a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued.

Synergy000

ESDJK 发表于 2013-1-22 13:03
If he is a director in the company and registered in the ASIC. I believe he is entitled to have dire ...

同意，我认为只要small business有RCTI就可以了，如果大一点的公司，董事会会费是需要董事会决议通过的，而且也会在annual report中披露

糯米老虎

ESDJK 发表于 2013-1-22 12:03
If he is a director in the company and registered in the ASIC. I believe he is entitled to have dire ...

查看了下，这个好像不能apply在这里 因为前提条件是双方都register了GST

不过还是非常感谢你的答案，这个真是原来一点都不知道

ginnie

她儿子有在asic登记作为director吗？Director fees不用invoice吧？做一个minute就可以了

晓暄

Second Director是叫DD吗?

NeoLife

我认为只要付钱，就有tax 和凭证 的问题。付钱有两种情况，一是作为公司的employee， working director, 从payroll 里付。PAYG summary - tax withhold. Director 的任命书、合同。   二是 作为creditor， 让他issue tax invoice。 前提是，他必须有ABN。 如果注册GST， 必须是有10%的 GST的。 比如 director fee $1000, plus GST $100. 你凭着invoice 付给他 $1100. 否则 没有GST 的 invoice。 哪里有平白无故的付款呢。

LANDSAY

应该有个类似minute的东西

糯米老虎

ginnie 发表于 2013-1-22 20:37
她儿子有在asic登记作为director吗？Director fees不用invoice吧？做一个minute就可以了 ...

有注册的~~

ginnie

糯米老虎 发表于 2013-1-23 20:03
有注册的~~

有注册直接弄个minute就行了，记得要交super

lech001

ginnie 发表于 2013-1-23 21:06
有注册直接弄个minute就行了，记得要交super

I think director fee does not need to pay super, only salary and wages.

ginnie

lech001 发表于 2013-1-24 14:21
I think director fee does not need to pay super, only salary and wages.

The super guarantee also applies to:
eligible employees who receive a super pension or annuity while still working. This includes employees who qualify through the transition to retirement measure. Transition to retirement allows people to access their super benefits once they reach their preservation age, without having to retire or leave their job
directors of a business. Generally, this means that directors who receive salary, wages or director's fees are entitled to super contributions from their employer. Your family members working in the business may also be eligible employees.

http://www.ato.gov.au/businesses ... 9857.htm&page=5

stevenhu

at the end of financial year, send one copy of PAYG summary to him. write a email to your director, it is as per her instruction.

your company need to pay super to him

if you could like do it properly, check with the company constitution for director's remuneration

KKei

上面有好几个忽悠的.

DIRECTOR FEE是通过PAYROLL走的,一样要PAYG +SUPER 而且SUBJECT PAYROLL TAX. 但是无AL/LSL ACCRUAL.

要ADD 2ND DIRECTOR 一样也要ASIC注册的通报, 不是嘴巴说说而已的.

上面那些说RCTI,纯粹的乱点鸳鸯谱. 楼主还给加分

ellepopo

KKei 发表于 2013-3-1 15:07
上面有好几个忽悠的.

DIRECTOR FEE是通过PAYROLL走的,一样要PAYG +SUPER 而且SUBJECT PAYROLL TAX. 但是无 ...

没错，DIRECTOR必须是在ASIC注册过的，要交SUPER, 不含GST。

糯米老虎

KKei 发表于 2013-3-1 14:07
上面有好几个忽悠的.

DIRECTOR FEE是通过PAYROLL走的,一样要PAYG +SUPER 而且SUBJECT PAYROLL TAX. 但是无 ...

有有有，有注册ASIC,但是他们为了避免交税和SUPER，以INVOICE的形式要我们付钱，我咨询了我们的EXTERNAL ACCOUNTANT，她说从我们公司角度出发，这样做没有问题

wmurphy

上面的帖子时间比较长，谁可以帮忙解答一下目前的情况这个Director Fee是如何付合法，必须付Super吗？

KKei

糯米老虎 发表于 2013-3-1 15:38
有有有，有注册ASIC,但是他们为了避免交税和SUPER，以INVOICE的形式要我们付钱，我咨询了我们的EXTERNAL  ...

我靠 已经十年过去了。。。。。。。这个坟掘的。。。

最后梳理下，

1. 如果进payroll, super+ payg 都是必须的
2. 如果作为vendor 一样付的， 需要给公司一个ABN number， 然后出tax invoice。如果不给 ABN， 直接当作进payroll, super+payg + 47% withholding tax  (如果连TFN declaration 也不提供）

无论1还是2， payroll tax 都要付，如果公司过了payroll tax threshold.