税务相关今日: 0|主题: 13193

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[个人所得税] 辞职后 long service leave 最后跟贴： WTFAUS 发表于 2023-3-4 09:34 除非下个财年收入减少。不然有什么区别哦，我看成“退休”了最后发表：wxm611	zfwn 2023-3-4 07:55	103357	wxm611 2023-3-4 09:39
[个人所得税] No 最后跟贴：红树林发表于 2023-3-2 16:27 流氓有时候也讲道理。头疼的是俺今年也得欠很多只能这么想，赚的多才交的多，不然自己肯定意难平。最后发表：starlink_au	starlink_au 2023-3-1 14:19	122463	starlink_au 2023-3-2 15:28
[个人所得税] 自住房转投资房，stamp duty可以抵扣CGT吗最后跟贴： kawara 发表于 2023-2-21 17:32 比如你买入100万，stamp duty 4万。五年后转投资做CGT purpose valuation 150万，2022年卖了200万，税当然 ... 这个不对，前几年自住年份要减去按百分比去算cgt 最后发表：zzq0422	sky3g 2023-2-21 17:22	163613	zzq0422 2023-2-23 14:35
[其他信息] 请问投资房需要的这个是什么东西？最后跟贴：天天运动发表于 2023-2-20 10:32 你个人的投资房不需要那么正式的financial statements e.g. Profit & Loss statement, balance sheet。如 ... 非常感谢这么详细的讲解！！！最后发表：wattlexp	wattlexp 2023-2-19 19:18	22327	wattlexp 2023-2-22 14:03
[个人所得税] no 最后跟贴： onlyoung 发表于 2023-2-18 20:28 因为super 的收益在你退休前最多也就百分之15的税率，如果你在super 外投资的话收益是你的边际税率，一般 ... 解释的很详细最后发表：fuyao	starlink_au 2023-2-17 18:36	154020	fuyao 2023-2-20 13:03
[个人所得税] no 最后跟贴：观点跟楼上相同，养老金里的亏损只能carry forward,抵扣未来年度的盈利最后发表：天天运动	starlink_au 2023-2-18 22:16	32193	天天运动 2023-2-20 10:26
[个人所得税] 可以把自己账户里的钱转到父母账号里面吗？避税最后跟贴： baron33 发表于 2023-2-10 08:51 谢谢我也在算不知道我算的准确不准确我妈妈：有税号税务居民但是收入0 没有福利可以拿（帮她开 ... 这10万给你妈妈肯定不能抵消利息也不能抵消你原来房子的收入除非这10万拿去投资比如说买了另外一套房子最后发表：che999 ...2	baron33 2023-2-9 12:07	399898	che999 2023-2-19 22:43
[个人所得税] no 最后跟贴：印花税的利息可以入负扣税最后发表：pan123au	starlink_au 2023-2-17 17:03	42222	pan123au 2023-2-18 07:38
[个人所得税] 卖房改房报税最后跟贴：钱不准备过来了就别报了，钱要过来的话国内的房可以做个评估，算下自成为税务居民至今的增值部分，2016的话应该增值也不会太大吧。最后发表：cristinalu	lihuiwuren 2023-2-14 08:17	52423	cristinalu 2023-2-15 16:49
[GST] 关于ABN和GST的问题最后跟贴： Re #1 “正式收入” 難道還有些不正式的收入.....？ “睇餸食飯” 唔夠錢, 買間平些的不就得啦.....！最后发表：chcfy	sanjieyu 2023-2-9 12:09	194326	chcfy 2023-2-13 08:21
[其他信息] 家庭信托最后跟贴： kawara 发表于 2023-2-7 07:58 简单地说信托有啥好处？相对于简单的公司匿名，财产保护，利润灵活分配。　最后发表：jodyj	pg09 2023-1-28 21:12	195849	jodyj 2023-2-7 20:21
[个人所得税] 关于division 293..等收到通知再补交super还来得及吗最后跟贴： ymmf 发表于 2023-2-7 09:55 我的理解是經super投資，就算要交Div 293也是比直接用after tax income去投資省了稅(super本身15% + div ... 省17%，忘了算2%的medicare levy 最后发表：kawara	cccaat 2023-2-6 09:42	143954	kawara 2023-2-7 10:13
[其他信息] 房产capital gain tax相关最后跟贴：确实是买来必须先自住一段时间，然后出租，然后再搬回去自住，可以免cgt 最后发表：超人也是人	geminispk 2022-9-19 14:54	245702	超人也是人 2023-2-4 17:26
[公司所得税] 请问注册了公司长年在家办公水管坏了维修费用能退税吗最后跟贴：NO 最后发表：wangwalter	maudlin 2023-1-17 12:50	93120	wangwalter 2023-1-22 07:56
[个人所得税] You’re not obliged to provide your Tax File Number (TFN) but if you don’t we’re 最后跟贴： Ycm 发表于 2023-1-18 15:39 不写，就被预扣一部分税，缴给ATO。写了就不预扣。无论哪种，都不会影响年终缴税额，都是多退少补。哦哦感谢原来是这样那我马上写上吧纳税光荣：）最后发表：woods	woods 2023-1-18 12:54	62376	woods 2023-1-18 14:46
[个人所得税] 送给陌生人钱，他要交税吗？最后跟贴：没听老罗的演讲，但看你文字描述写的是debt forgiveness，请参考ATO ruling TD2022/1 最后发表：voice66	阿德莱德的流氓 2022-12-21 18:31	276033	voice66 2023-1-18 13:15
[公司所得税] 合作单位要求我开设ACN账户，对我有什么好处？最后跟贴：得问会计。最后发表：abcoyoyoy	雷拜客 2023-1-15 23:28	92868	abcoyoyoy 2023-1-18 11:04
[个人所得税] 自住房Home Loan 里面的钱放在投资房的Loan里面如何？最后跟贴：ATO 查的就是这种。甚至多年后发现都会来问你讨债滴。最后发表：颜良但不文丑	a711012 2023-1-17 10:54	122894	颜良但不文丑 2023-1-17 15:01
[个人所得税] 海外卖物业收入最后跟贴： kiki2008 发表于 2023-1-13 20:29 多谢。涨知识了。但是不是很明白，为啥写投资就不算海外收入，不需要交税呢？是指把钱转到澳洲来，投资 ... 简单点，只要通过合规的换汇公司，就不用交税。最后发表：mc_bruce	cpen5cpen5 2022-12-4 14:56	93942	mc_bruce 2023-1-16 10:27
[个人所得税] computershare 要求提供税号是怎么回事？最后跟贴： Gary271 发表于 2023-1-14 19:38 所以澳洲会和中国政府交换个人的税务信息吗？如果你是中国税务居民的话最后发表：撕裂城市	Gary271 2023-1-14 11:07	83067	撕裂城市 2023-1-14 21:24
[个人所得税] 有关买私保想免除 Medical Levy Surcharge 最后跟贴： ken1huang 发表于 2023-1-10 04:43 有推荐哪个保修公司最便宜吗？谢谢我用的是medibank，其他家的我都没刷出来这么便宜还带基本extra的。最后发表：kevin1105 ...2	arst 2022-6-16 23:55	326701	kevin1105 2023-1-14 17:56
[其他信息] 自住房卖房子怎么交税？最后跟贴： Monica_qian 发表于 2022-12-30 20:09 借贴问一下，如果自住超过六年，然后出租两三年再卖，需要交CGT吗？唯一一套房子 ... 要吧，可以按比例或者估值交，可能可以研究下是否符合6年啊法则，免除CGT 最后发表：znby	spacc 2018-9-23 15:39	176240	znby 2023-1-12 21:55
[其他信息] 关于公司里程报销的问题最后跟贴：一个是直接报销65c，一个是抵税前收入 78c 显而易见哪个划算啦。。。最后发表：yl002	九家湾 2023-1-10 08:09	31898	yl002 2023-1-10 08:39
[个人所得税] 国外投资提现到澳洲银行，如何可以合理避税最后跟贴：只要不提现到银行就没事，如果以后币安可以开通提现到支付宝就好了最后发表：syd8888	fingerwater 2022-12-24 14:11	164620	syd8888 2023-1-4 08:44
[个人所得税] futu moomoo赠送的股票如何报税最后跟贴：赠送不交税吧，我就把它理解为申信用卡送积分最后发表：davidtsao15	taotaoeve 2022-10-5 18:32	104119	davidtsao15 2022-12-23 20:42
[个人所得税] 求问澳籍公民有办法和澳大利亚“彻底断绝联系”，逃出ato的魔掌吗最后跟贴： webbug 发表于 2022-12-6 07:28 请解析一下加密币借记卡的什么东西，如何使用。这种自己谷歌就行，这个论坛版主都很反感帖子讨论加密币的，容易被禁言关小黑屋最后发表：sydgcc ...2 3 4	devsparta 2022-12-1 17:05	9519780	sydgcc 2022-12-22 17:01
[个人所得税] 公司给了一笔数字货币，如果抛售后，如何报税啊？最后跟贴：找个场外现金交易的最后发表：Ziptozap	fingerwater 2022-3-10 16:10	124813	Ziptozap 2022-12-22 15:50
[其他信息] done 最后跟贴： xs8111 发表于 2022-12-20 19:57 yes ANZ正常开户都要填这个的。实际上有很多人以前开户并没要求填写。银行抽查发现没有会让补一个。很正常的流程，填一下扫描发回去就行。最后发表：usydkevin	xs8111 2022-12-20 17:06	63197	usydkevin 2022-12-21 09:43
[公司所得税] 设立了一个Pty Ltd公司，想请问有哪些项目可以走公司账最后跟贴：学习最后发表：auykj2023 ...2	davidtsao15 2022-11-14 14:29	309292	auykj2023 2022-12-16 15:33
[个人所得税] 关于利用父母的银行帐号来投资的税务问题最后跟贴：可行最后发表：shiaojin	liuxiangjiayou 2022-12-12 20:51	12311	shiaojin 2022-12-12 20:55
[个人所得税] mygov 中报个税的截止时间最后跟贴：找中介报有啥不好一百多块省心啊最后发表：撕裂城市	xxinyu 2022-12-10 15:09	42647	撕裂城市 2022-12-10 18:34
[个人所得税] 纯分享- 遗嘱信托最后跟贴：我先声明只是分享。如果版主觉得是广告，请告知我一下，我立马删除 Testamentary trusts have become, over the last 20 years, ever more popular as a structure used for estate planning purposes. This increase in popularity largely revolves around the asset protection and tax benefits associated with these trusts. 什么是遗嘱信托 A testamentary trust is a trust established under a Will. It usually contains provisions similar to a discretionary trust allowing the trustee of that trust to distribute income and capital to a broad range of beneficiaries. The testamentary trust only comes into existence once the Will maker has died. It is possible for a Will to contain more than one testamentary trust (i.e. separate trusts for each child of the Will maker). Advantages of a testamentary trust 优点 income received by a child beneficiary will be taxed at adult rates - section 102AG Income Tax Assessment Act 1936 (Cth) (“ITAA”). flexibility of distributing income and capital of the testamentary trust. Asset Protection: similar protection afforded to discretionary trusts. Potential protection in family law litigation where a spouse makes a claim for certain family assets being part of the matrimonial pool. (See case study of Bernard v Bernard below). Protecting such part of the estate that is placed into the testamentary trust from wastrel beneficiaries or beneficiaries with substance abuse issues. Disadvantages of a testamentary trust 缺点 Control of the assets in the testamentary trust is in the hands of the trustee who may make decisions that are not in line with the beneficiaries’ or the Will maker’s expectations. Added degree of complexity to the estate resulting in additional administration costs – for example tax returns and accounts. Adding capital to testamentary trust post establishment The initial property used to establish the testamentary trust comes from the deceased estate pursuant to the terms of the will. Additional property can then be injected into the trust over time which may earn extra income for the trust. The tax treatment of that income (insofar as it relates to minors) was a hot topic of discussion prior to the 2018 Federal Budget announcements. In our previous 2017 Bulletin (Issue 509) we wrote: “contributing property to a testamentary trust, post its establishment, that derives income may result in the minor not receiving the tax concessions in relation to that income see s 102AG(3) and s 102AG(4) )”. Since the 2018 Federal Budget on testamentary trusts, the Government introduced subsection (2AA) into section 102AG of the ITAA. The new rules (which came into force on 1 July 2019) seek to further limit the income that can qualify for concessional tax rates when distributions are made to minor beneficiaries of testamentary trusts. Now assets unrelated to a deceased estate which are injected into a testamentary trust will not have the income generated or derived from those unrelated assets being treated as “excepted trust income” for the purpose of its tax treatment for minors. Parties to a testamentary trust Trustee: person or entity controlling the trust. Has powers (subject to the trust terms) to decide what investments the trust should have as well as determining what income and capital distributions are made to which beneficiaries. Settlor: unlike a discretionary trust, there is no settlor involved as the bequest made in the Will by the Will maker constitutes the settlement. Beneficiaries: the beneficiaries will normally include family members, related entities of the Will maker and charities. The beneficiaries do not have any proprietary right in the assets of the trust, only a right to ensure that they are considered and that the trust is administered properly. Appointor: not an essential requirement to have such a position in the testamentary trust. Usually put in place to allow a mechanism for removing the trustee. The appointor usually has the power to replace the trustee of the testamentary trust and appoint a new one. The position of the appointor in a testamentary trust, as with a discretionary trust, raises some important issues regarding how their rights and powers are dealt with in the terms of the trust. Platinum and Gold members read on to see commentary on this issue. Guardian/Controller (optional): the person holding this position normally has a power of veto to block certain decisions of the trustee, for example amending the terms of the trust, capital advancements etc. Some testamentary trust precedents give this power to the Primary Beneficiary or the appointor without the need of having a guardian/controller appointed under the will. 最近案例分享 Recent family court decision involving testamentary trust and control of the trust – Bernard v Bernard In the recent Family Court case of Bernard v Bernard (2019) Fam CA 421 the Court reviewed a testamentary trust to determine whether the assets held in the testamentary trust formed part of the matrimonial pool for division. The facts in this case were that the husband and his sister each had a testamentary trust established under the will of their late father. Both of them were trustees of each other’s testamentary trust but they were not a beneficiary of the other’s testamentary trust. The husband had no power to appoint and remove trustees. The wife claimed that the assets of the husband’s trust formed part of the matrimonial pool for division. The husband contended that the testamentary trust did not form of the matrimonial pool for division and was only a financial resource. The Court held that the assets in the husband’s trust should not be included in the matrimonial pool as the husband had no direct or indirect control of the trust. His Honour, Henderson J, in paragraph 66 of the judgment stated “…. the husband does not have legal title to any asset of the trust, nor does he have any power to appoint a trustee or appoint the assets of the fund to a beneficiary. He is a mere beneficiary, albeit described as a primary beneficiary. The husband is dependent upon the trustee of his trust to distribute income, accumulate income, and the trustee has complete discretion in determining any distributions made by the trust.” The wife’s lawyers argued (as surmised by the Judge in paragraph 74) that “the reality is the husband and his sister operate their business as a partnership and that their trusts are mirrors of each other” with both the husband and sister “having effective control of the assets in their trusts and therefore those assets are matrimonial property of the husband”. The Judge, in paragraph 81, held that the “facts do not support such a finding”. The judgment, in paragraph 96, quotes from a decision in Harris v Dewell [2018] Fam CAFC 94: “Control is not sufficient of itself. What is required is control over a person or entity who by reason of the powers contained in the trust deed can obtain or effect the obtaining of a beneficial interest in the property in the trust.” The case raises the interesting issue of who should control (directly or indirectly via the appointor’s position) a testamentary trust . The particular circumstances of the Will makers’ family will have a large bearing on who should be given the position of appointor of the testamentary trust. 最后发表：LENNY_DONG	LENNY_DONG 2022-12-10 16:50	02535	LENNY_DONG 2022-12-10 16:50
[个人所得税] 请教一个关于 not for profit salary packaging 的问题最后跟贴： auditbreak 发表于 2022-12-9 12:26 这个金额会在你工资里面自动deduct，然后打给你指定的对方（比如房贷、消费卡、车贷等等），在年底6月30号 ... 多谢！最后发表：xxinyu	xxinyu 2022-12-9 10:57	22372	xxinyu 2022-12-9 12:38
[公司所得税] 如何在ATO的business portal 里添加新的公司？最后跟贴：原来如此、看来只能打电话了，谢谢您的解释。最后发表：cansee	cansee 2022-12-7 23:01	42654	cansee 2022-12-8 19:10
[小生意] 我开的PDF invoice，客户篡改内容并且大量复制应该怎么办？最后跟贴：让my plan manager去告他吧，这属于欺诈了。最后发表：benzchen	eguan88 2022-11-23 09:38	256455	benzchen 2022-12-7 14:50
[其他信息] 请教投资房的captial gain tax是怎么算？最后跟贴： Jim_1976 发表于 2022-12-6 14:26 是说交割后一年内开始自住，并且住满一年就可以符合六年法则吗？还是只要一开始第一天是投资房就不可以？ ... 只要一开始第一天是投资房就不可以最后发表：liberaloz	Jim_1976 2022-12-6 08:15	173757	liberaloz 2022-12-6 13:30
[GST] 晚交了GST被罚款最后跟贴： kunyang 发表于 2022-12-3 12:25 是的！可以吗？可以啊你和ato说实在太忙了你先把tax付了2可是不要付interest和penalty 然后打电话给ato说我tax付了请把interest和penalty remit 99%都给啊如果不可以就换个人再打。最后发表：总有刁民要害朕	kunyang 2022-12-2 17:12	154851	总有刁民要害朕 2022-12-3 14:21
[小生意] 可以通过给丈母娘发工资来合理避税吗？最后跟贴： xsaturn 发表于 2022-11-2 15:47 地价房价升值了还要交capital gain tax哦亲小生意业主有好多CGT的优惠政策哦最后发表：jhjhjhjhjh	4free 2022-4-27 20:47	247160	jhjhjhjhjh 2022-12-3 07:35
[个人所得税] 现在还能在MyGov 提交personal tax return 吗？最后跟贴：现在只能找会计给你报了，个人申报10月30日截止最后发表：诡秘之主	tom2010 2022-11-30 15:11	32159	诡秘之主 2022-12-2 21:35
[公司所得税] solo或者psi并不能获得真正的税务优惠最后跟贴：solo? 是不是let me solo her那个solo啊最后发表：hillshire	woshidajiangyou 2022-11-1 17:58	134100	hillshire 2022-12-1 12:38

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