tax

liuyuenancxu

想问大家，我注册一个ABN，现在主要收入都是从一个客户那里来的，6月底不知道如何上税呢？万分感谢

MyMelody

你的收入是personal efforts or skills, 应该算在personal service income(PSI) 里. Examples: income of a professional practitioner in a sole practice, income payable under a contract which is wholly or principally for the labour or services of a person, income derved by consultants from the exercise of personal expertise.

如果你的收入是 supplying or selling goods, 就不是 PSI ,而是放在Item 14 (sole trader business) 里面

liuyuenancxu

谢谢，我想我的应该算是PSI,但是如何算税呢？按照什么税率呢？有什么可以算作费用的呢？万分感谢

MyMelody

PSI 按你个人的marginal tax rate算.
If you have earned PSI, you may not be able to claim certain deductions in relation to earing that income - for example, rent, mortgage interest, rates or land tax for your home, or payments to your spouse (or other associate) for support work such as secretarial duties. This depends on whether you satisfied one of the four tests:
1. did you satisfy the results test?
- under your contract or arrangement, was the PSI paid to achieve a specified result or outcome?
- Did you have to provide the tools or equipment necessary to do your work?
- Were you liable for rectifying defects in your work?
- Did you receive 80% or more of your PSI from one source?
If you don't satisfy the results test and 80% or more of your PSI in the income your came from one client, you cannot self-assess whether you satisfy the other peronal service business tests. The PSI rules apply to you.
2. did you satisfy the unrelated clients test?
3. did your satisfy the employment test?
4. did your satisfy the business premises test?
根据你的情况你只有satisfy the result test才可以claim deductions.

P.S. I am not a tax professional. I am not liable for the above advice.

[ 本帖最后由 MyMelody 于 2008-3-16 21:34 编辑 ]

liuyuenancxu

想请问我上什么可以找到更多的这方面的资料呢？你说的marginal tax rate如何计算呢？因为我的收入主要是consultant？有什么表格吗？对不起，想问的太多，主要是不明白，万分感谢！还有如果我买车的话，可以递减吗？

MyMelody

www.ato.gov.au -- individuals-- business and professional items.
marginal tax rate就是你taxable income属于那个income tax rate.
表格你可以download: Business and professional items schedule for individuals.
买车要看你的车是用在什么地方. 如果是用在PSI里 and satisfy result test,  you can cliam depreciation of it and interest charges (if you buy it under Hire purchase contract).  If you did not satisfy result test, you cannot claim it.
我建议你去找个accountant.

liuyuenancxu

thank u very much!!!!