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[其他信息] 咨询一下私家车转到公司名下最后跟贴：上来学习。我想把自己车子的油费，维修费的发票都拿来做公司的支出。不知道这样可以不可以最后发表：brothersigns	luyao1986 2013-12-16 12:33	21225	brothersigns 2013-12-16 13:04
[个人所得税] Integrated client account是什么？最后跟贴：不交 ato就继续给你算利息 fail to lodge是要罚款的最后发表：颓废的败家子	3l 2012-5-8 23:18	102390	颓废的败家子 2013-12-15 23:50
[个人所得税] 国外自己的收入邮寄到澳洲还会被收税吗？最后跟贴：以前自己的工资收入，陆续邮寄到澳洲，已经上过税了，邮寄过来还会被收税吗？最后发表：喜欢苹果	喜欢苹果 2013-12-15 22:10	01014	喜欢苹果 2013-12-15 22:10
[个人所得税] 扩建房子的退税问题最后跟贴： kenshinfu222 发表于 2013-12-15 08:00 那如果就一套房子且按照自住房来算，改造的cost不能用来折旧了吧？自住房没有必要算折旧的，但是最好保留好单据，因为很难说以后不变成投资房，那时候这部分成本就要考虑进去了。或者自住房改投资房的时候做个正式的评估，方便将来计算CGT，也可以claim折旧。最后发表：zuozuo	tigernz 2013-11-22 15:15	91699	zuozuo 2013-12-15 21:54
[其他信息] 近期税务，福利介绍贴索引 - HILLWANG版，不断更新中………. 最后跟贴：Mark 最后发表：stephenqiu	Hillwang 2013-11-13 08:37	72030	stephenqiu 2013-12-15 15:22
[其他信息] 请问大大们，Apple protection plan能在机场退税么？最后跟贴：如题，请问大大们这个能机场退税么？另外，MacBook Pro收据上没打地址能行么？ Apple让我再去一次，用giftcard重新给我刷一遍打个新的receipt，但是giftcard买的能退税么… 听说现在是60天内累计$300就能退税，是么？十分感谢各位！谢谢！最后发表：serena131305	serena131305 2013-12-15 11:08	0819	serena131305 2013-12-15 11:08
[个人所得税] 求教如何证明海外汇款是移民前的收入最后跟贴：移民前的银行流水看来都要保存好了最后发表：zhxh28	qianshachuang 2013-11-17 23:18	172300	zhxh28 2013-12-15 10:14
[个人所得税] Subdivision 和 CGT 最后跟贴：本帖最后由 yanghao1023 于 2013-12-14 22:10 编辑自住那个没有cgt，另一块有cgt，需要请independent valuer单独评估sudivided土地价值，卖出时相应的增值部分要交cgt 最后发表：yanghao1023	Tommy888 2013-12-9 15:47	31297	yanghao1023 2013-12-14 22:04
[个人所得税] 寻求有经验的会计师事务所最后跟贴：好运最后发表：lovefenger	Pub99 2013-12-10 22:46	131074	lovefenger 2013-12-14 10:09
[个人所得税] 有無Brisbane會計師推薦? 最后跟贴： LENNY_DONG 发表于 2013-12-11 22:20 墨尔本的 BRISBANE客户的确不多。那沒辦法吧? 我需要可以會面的, 不同城市不行啦最后发表：dogdogkun	dogdogkun 2013-12-10 23:08	51049	dogdogkun 2013-12-12 00:11
[小生意] 小白请教税务达人，海外汇款相关问题~~！！最后跟贴： Hillwang 发表于 2013-12-11 14:36 关键你和公司什么关系，这一点解释清楚了，留好备查材料公司在国内，如果说我是股权人之类的就可以了么？不知道需要准备什么样的材料证明？最后发表：ESPH	ESPH 2013-12-10 23:53	51267	ESPH 2013-12-11 23:03
[个人所得税] offset account的利息对退税有影响吗？最后跟贴： lingyang 发表于 2013-12-11 21:34 说是这么说，做就不一定了。拿top up的钱去买车的人是用来投资不？退税本来就是愿赌服输的事情，有些人胆儿肥，什么都敢往上填，有些人胆儿小，只敢老老实实按实际情况报。top up出来的钱愿意干什么都可以，年底退税时说是投资也没人拦着，就是万一被ATO抓到了也别喊冤。最后发表：bluesknight	superbeibei 2013-12-4 10:17	131764	bluesknight 2013-12-11 22:40
[其他信息] 请教各位税务达人，每个business都用不同的公司运营？还是用一个公司运营？最后跟贴： JohnnySu 发表于 2013-12-11 14:24 你这个医生客人如果马场,酒场什么的哪一个出现了财务问题那他的个人财产就比水还冷了. ... 说的一点没错，正在解决中........ 最后发表：Hillwang	浮华如丝 2013-12-10 21:40	141327	Hillwang 2013-12-11 15:42
[其他信息] 有没有人知道为什么呀？关于ABN的问题-加分回馈最后跟贴：就是这个网站，用自己的名字查最后发表：Hillwang	总督 2013-12-9 12:52	51170	Hillwang 2013-12-11 14:44
[个人所得税] 做好心理准备，ATO可能随时直接造访最后跟贴： yxfc2003 发表于 2013-11-8 15:35 正经报税，不怕鬼上门最后发表：lydiaqq1985 ...2	Hillwang 2013-11-8 16:33	324529	lydiaqq1985 2013-12-11 10:37
[个人所得税] 请教税务达人最后跟贴： dinone 发表于 2013-12-10 22:58 谢谢你的回答,是不是如果adjust taxable income是9,投资房损失了-1,那对于central link来说,你的adjust tax ... taxable income 9, investment loss -1 adjustable taxable income =10 最后发表：LENNY_DONG	dinone 2013-12-10 23:31	3926	LENNY_DONG 2013-12-11 09:20
[GST] 10月份报的GST, 但现在还没退回来最后跟贴：回眸一笑发表于 2013-12-10 12:04 今天又打了电话，通了，搞定了，是他们对一个栏目看不清楚，所以就放着，如果我不打电话，还一直就那样着呢 ... p VERY LAZY BUT THEY ARE BUSY 最后发表：LENNY_DONG	回眸一笑 2013-12-9 10:31	41308	LENNY_DONG 2013-12-10 17:54
[个人所得税] 请教：出租房室退税问题，谢谢最后跟贴：可以滴最后发表：john0452	drunksnows 2013-12-2 19:45	61561	john0452 2013-12-9 23:22
[个人所得税] 投资房换新空调费用可以抵税吗？最后跟贴：卖房时算折旧后的价值。最后发表：jiaxipan	gaddafi 2013-12-9 21:41	71299	jiaxipan 2013-12-9 22:05
[个人所得税] 如果别人给我1000美元，未来澳元汇率跌了，我要交税？最后跟贴：最后发表：悉尼好	悉尼好 2013-12-9 10:44	111011	悉尼好 2013-12-9 15:00
[小生意] 询问有关ABN带GST的问题！最后跟贴：可以不注册如果注册，可以一年一报最后发表：LENNY_DONG	cherryleaves 2013-12-8 18:58	11251	LENNY_DONG 2013-12-8 23:07
[GST] 买车贷款不能CLAIM GST？最后跟贴：学习了最后发表：add2013	benemi 2013-11-1 21:31	173331	add2013 2013-12-8 19:55
[个人所得税] 个人报税为什么提交PAYG 后，就无法取消了。最后跟贴：ATO就喜欢浪费纸，主要就是对曾经有过的进行教育和普查，不必在意。如果不爽就打电话过去告诉他别老糟践纳税人的钱。最后发表：Hillwang	hp500 2013-12-6 23:55	1935	Hillwang 2013-12-7 22:01
[个人所得税] 父母给儿媳打10W买房要交税吗最后跟贴：不需要交税。只要不是用澳洲资源产生的收入，就无需交税。最后发表：angzz	火光 2013-12-7 03:39	21131	angzz 2013-12-7 04:03
[个人所得税] 【求助，分分伺候！！！】自住房转投资房，没有offset怎么办啊？最后跟贴：自住房可以转投资房吗？手续麻烦吗？费用多少？最后发表：louis555koo ...2	banzhiyan 2013-5-15 12:38	443520	louis555koo 2013-12-6 20:03
[个人所得税] re-finance 以后，投资房的贷款数额以那个来算：我们都算错了？？？最后跟贴：明白人：）最后发表：ilwoof11 ...2	gorilla 2013-10-21 20:04	352929	ilwoof11 2013-12-6 19:20
[个人所得税] 有关个人所得税申报的咨询最后跟贴：多谢各位的指点啊！！！最后发表：phoebecwwon	phoebecwwon 2013-11-17 13:32	51048	phoebecwwon 2013-12-6 17:46
[其他信息] TFN 的申请时间最后跟贴：最近有的超过两周才寄到最后发表：cathrine_fu	FORESTJ 2013-12-6 16:13	2894	cathrine_fu 2013-12-6 16:46
[其他信息] 有没有华人的审计师啊,需要找审计师!!!!!!!!!!!!! 最后跟贴：What sort of audit do you need to get done? 最后发表：JohnnySu	loz123456 2013-12-5 16:42	11102	JohnnySu 2013-12-6 15:47
[个人所得税] 申请ABN收到ATO短信最后跟贴：又学习了最后发表：luckygrass	whoisit 2013-11-17 19:21	51725	luckygrass 2013-12-6 15:05
[其他信息] 装修师傅给我开的tax invoice没有ABN, 我如何向ATO投诉迫使他们给我正规发票? 最后跟贴：看来发票上必须有ABN，才算是发票才可以报税最后发表：luckygrass	lry-jdtj 2013-11-24 18:19	152221	luckygrass 2013-12-6 12:46
[个人所得税] 想请教下PAYG instalments for individuals是什么东西最后跟贴： Hillwang 发表于 2013-12-4 21:01 除非利息收入产生的税很多，否则可以考虑VARY TO NIL 2000多的利息算多么？最后发表：sweetvov	sweetvov 2013-12-3 22:22	71692	sweetvov 2013-12-4 21:18
[其他信息] 收到ATO来信，求解答最后跟贴：怎么从来都没报过税。。疏忽啊最后发表：cai76	airskyman 2013-10-31 21:20	152268	cai76 2013-12-4 20:10
[个人所得税] 请问这样从国内汇款会被ATO找麻烦吗？最后跟贴：:o 最后发表：guangcai	悉尼好 2013-12-2 14:16	21157	guangcai 2013-12-4 16:39
[其他信息] How to keep a home capital gains tax free? 最后跟贴：How to keep a home capital gains tax free when building, repairing or renovating, 03 December 2013 By Anthony J Cordato, Business and Property Lawyer, Cordato Partners Lawyers Building, repairing or renovating a home has a special place in Australian tax law because the home can be treated as owner-occupied before the work is finished, even though it is unoccupied. In technical terms, the main residence exemption from capital gains tax is able to be extended to cover the period before the building, repair or renovation work on the property is finished. This is known as the construction concession. It is available in situations where a new home is built on vacant land, where an old house is knocked down and rebuilt, and where the owner moves out during a repair or renovation. Three Administrative Appeal Tribunal (AAT) decisions are examined in this article. In each, the rules for the construction concession were not followed and capital gains tax was payable on the proceeds of sale. The construction concession — building, repairing or renovating a dwelling as a main residence The law on the main residence exemption is found in s 118-100 to 118-265 in Subdiv 118-B of the Income Tax Assessment Act 1997 (ITAA 1997). This is a summary: You can ignore a capital gain … you make from a CGT event that happens to a dwelling that is your main residence. ITAA 1997 requires the owner to be in occupation of the main residence to be capital gains tax free, but does allow the main residence exemption to be extended in some instances. Section 118-150 is one instance. It allows for the main residence exemption to be extended until building, repair or renovation work is finished. Section 118-150 contains a four-year time limit for the owner to move in. If it is land, or a house to be demolished, the time limit is four years after the date of settlement of the purchase/transfer of title. If it is an existing dwelling to be repaired or renovated, the time limit is four years after the moving out date. Section 118-150(3) contains para (a) and (b) with these requirements: (a) the moving in quickly requirement — the owner must move into occupation of the house as soon as practicable after the construction work is finished, and (b) the occupation requirement — the owner must then continue to occupy the house as their main residence for at least three months. Unless both requirements are satisfied, the construction concession is not available. Therefore capital gains tax would be payable on the increase in value before the date the owner moves in. If the taxpayer already has another principal place of residence, then they must choose between that residence and the new residence, which one is to be their main residence for capital gains tax purposes. Recently, the AAT has ruled on para (b), to add to two earlier rulings it has made on the construction concession. The AAT interprets the requirements strictly. The moving in quickly requirement — s 118-150(3)(a) In the decision of Summers v FC of T 2008 ATC ¶10-007, the AAT ruled that the taxpayer had not moved in as soon as reasonably practicable. The facts were that Gail Summers settled on the purchase of vacant land in Kallista, Victoria on 1 November 1996. She contracted to build a dwelling on the land in June 2002. She terminated the building contract in September 2002, before the dwelling was built. Four months later, in January 2003, she took up occupation of a two-room shed on the property which the builder had built for storage and a lunch room. It had mains water and a toilet connected. After four months, she moved out, and later on, sold the property. The AAT ruled that she had not “moved in as soon as practicable” because she had delayed four months. The AAT found that Summers had no intention of living in the shed in September 2002, and that she moved in January 2003 only after a disagreement with the person with whom she shared rental accommodation. The AAT noted Summer’s “unusual working and living habits” — such as buying all meals (no need for a kitchen) and showering at work (no need for a shower), and ruled that the shed could be treated as her main residence by Summers from the date she moved in, even though it was rudimentary in terms of living conditions. The consequence of the failure to comply with the moving in quickly requirement was harsh. Summers was unable to use the construction concession for the four years preceding January 2003, during which time the value of the property rose substantially. The main residence exemption was available to her because she occupied the property for a minimum of three months, but only from January 2003. The AAT calculated that a net capital gain of $64,858 from the sale of a property was to be included as taxable income. The occupation requirement — s 118-150(3)(b) In the decision of Keep v FC of T [2013] AATA 709, the AAT ruled that there was insufficient evidence of occupation for either the construction concession or the main residence exemption to be available. The facts were that James Keep bought the land in Scarborough, Western Australia in July 2002 and commenced construction of a house in April 2004. According to Keep, he moved in when the house was finished in May or June 2005, and moved out in early September 2005 to live with his sister in Queensland. The house was sold in November 2005. Keep’s share of the net capital gain was $132,542, which after applying the 50% discount, became $66,271 to be included as taxable income. The AAT ruled that Keep had not proved he moved into or occupied the house as a main residence. The AAT considered these factors — • Length of time — Keep’s own evidence was that he lived in the house “approximately three months”, which was not “at least three months” • Mailing address — Keep’s driver’s licence, tax return for 2004/05 and mailing address during the relevant period (June to September 2005) nominated his sister’s address in Queensland as his residential address • Personal belongings — These remained in his sister’s house in Queensland • Services — No utility bills addressed to Keep at the house address were produced. Council Rates and Water Rates Notices which had property address were of little value, and documents created on the sale with the property address were afterthoughts • Intention to occupy — Keep worked as a fly-in fly-out mine worker. He was away from the house in the two weeks he worked and had no proof that he was living at the house in the one week off • Supporting evidence — Keep did not obtain a statement from his former de facto partner (they separated in September 2004) who was a joint owner and who he said cohabited in the house “as friends” from June to September. As a consequence, neither the construction concession nor the main residence exemption was available and capital gains tax was payable. The Keep decision fleshes out the AAT decision of Erdelyi & Anor v FC of T 2007 ATC 2214 in which the AAT ruled that the occupation requirement was not satisfied because the taxpayers had not occupied the house as their main residence. The relevant facts were that the house had been built to lock-up stage, and landscaping and swimming pool work were in progress; only basic furnishings and household items had been moved into the house; most of their furniture and personal belongings remained at the house they had been living in; there was no refrigerator or washing machine; they used the toilet and shower, but not the kitchen stove (which was missing the top plates); electricity was connected but usage of $10 per month demonstrated minimal usage; and no evidence was provided of mail delivery, or of notifying relevant authorities or institutions of the change of address. Conclusion The devil is in the detail. When building, repairing or renovating a house which is intended to be used as a main residence, it is necessary: (a) to move in as soon as practicable after the work is completed, and (b) to occupy the house as a main residence for at least three months to take advantage of the construction concession from capital gains tax. Proper records must be kept because the onus of proof is on the taxpayer. 最后发表：miao123	miao123 2013-12-4 12:42	02574	miao123 2013-12-4 12:42
[个人所得税] 请问持有公司股份的每年分红怎样收税？最后跟贴：搞个trust啦，分给老婆或者家里其他低收入的成年人，还能退税呢。最后发表：qqyang	jgja4 2013-12-4 09:01	3950	qqyang 2013-12-4 12:01
[其他信息] How to avoid CGT when buying a home for your child 最后跟贴： miao123 发表于 2013-12-3 23:05 You are right, I have not fully comprehend the case yet. But 拜托，I am very busy and do not have ... If you knew me personally, you would appreciate how busy i am. I started 7:00, just got a chance to have my first coffee now. you probably notised that i don't usually reply post but those interesting ones, like yours. 最后发表：3IX37 ...2	miao123 2013-11-22 11:12	413686	3IX37 2013-12-4 08:56
[个人所得税] 一个关于ATO给的statement的问题。最后跟贴：不用猜，找个TAXAGENT一查就行了最后发表：Hillwang	carolyn 2013-11-21 14:36	81681	Hillwang 2013-12-3 21:30
[其他信息] 多扣的税能要回来吗最后跟贴：同意楼上最后发表：Hillwang	yy88 2013-12-3 21:19	2852	Hillwang 2013-12-3 21:27
[其他信息] 税--开公司与 Trust 最后跟贴：顶，感谢分享！最后发表：ilwoof11	渔妇 2013-5-17 23:33	172477	ilwoof11 2013-12-3 20:21

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