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[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	71905	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	152428	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	21301	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	02766	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	31069	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	414103	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	81839	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	2994	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	172921	ilwoof11 2013-12-3 20:21
[个人所得税] 谁有我惨，被ATO黑了最后跟贴：如果你认罚，税务局会认为你有逃税嫌疑，以后5年都要查你，如果你objection就不是逃税了，就不会再查了。最后发表：lostinbrisbane ...2	iloverenee 2013-11-21 17:28	435356	lostinbrisbane 2013-12-3 16:40
[小生意] 现在生意贷款买车，税务上都有什么好处。最后跟贴： kirontor 发表于 2013-12-3 12:16 这么看来，只有买新车才会有税务上的优惠。请确认下。 nothing to do with new or old 最后发表：LENNY_DONG	游子 2013-12-2 11:05	192020	LENNY_DONG 2013-12-3 13:18
[其他信息] .... 你就别八卦了 - [阅读权限 70]	wonderful 2013-12-2 20:20	31077	scorpionzn 2013-12-3 13:07
[小生意] 关于ABN的问题最后跟贴：YES, U CAN PARTNERSHIP ABN 最后发表：LENNY_DONG	summerhly 2013-12-1 22:38	11163	LENNY_DONG 2013-12-3 09:18
[个人所得税] 国外打过来的养老金也算收入吗?也要交税吗? 最后跟贴：证明你这笔钱的赚来的时候根本不是澳洲纳税居民。就是拿出养老金缴款的流水单给ATO看，所有在你来澳洲定居前交纳的，和ATO没有半毛钱关系，绝对不退不补。请楼主拿出诚信，请我吃大餐最后发表：悉尼好	kosename 2013-11-26 15:16	21214	悉尼好 2013-12-3 00:41
[个人所得税] 请教大家海外工作收入在澳洲的征税问题最后跟贴：顶起最后发表：efanfun	efanfun 2013-11-30 17:45	81287	efanfun 2013-12-2 22:39
[个人所得税] 投资房的利息抵扣最后跟贴： fangfang1 发表于 2013-12-2 15:37 您认为是应该买个小house保留现在的unit出租?还是卖掉unit,一步到位买个大的house比较合算? ... 这个完全看你个人生活喜好和需求谈不上合算不合算。最后发表：LENNY_DONG	fangfang1 2013-11-29 09:51	171617	LENNY_DONG 2013-12-2 17:12
[其他信息] 请教大家，有投资房和小生意，会计师如何协助理财？最后跟贴：飞扬的天空发表于 2013-12-1 21:51 我是自己做bookkeeping,其他公司保税，GST, 还有个人报税是会计做。在Sydney Eastwood, Chatswood问了几家 ... 你的生意想必比较大。最后发表：ItsThere	Natio 2013-11-27 15:43	91416	ItsThere 2013-12-2 15:00
[个人所得税] 请问今年最晚报税什么时候？最后跟贴： training 发表于 2013-12-1 18:21 十分感谢 Due date lodging through Tax Agent is May next year. 最后发表：JohnnySu	training 2013-12-1 19:05	41281	JohnnySu 2013-12-2 12:46
[其他信息] 求税务律师（悉尼）！最后跟贴：Accountants will not be able to tell you the final answer neither do the lawyers. This is the court's job. But the best you can do is to put together a good case and present it to court. Good luck! 最后发表：JohnnySu	treebear2008 2013-11-30 14:17	11688	JohnnySu 2013-12-2 12:27
[其他信息] 关于税务会计软件的选购？最后跟贴： lee2267 发表于 2013-11-29 18:17 xero 还没出专业版呢。。。就算出了，估计用的firm也不会多。。要考虑骇客的问题？？ ... Who would put the firm's most valuable asset on an external server... Lot of ????s 最后发表：JohnnySu	breezedgs 2012-12-2 23:53	213384	JohnnySu 2013-12-2 12:22
[个人所得税] 请问hurstville附近有好的会计师推荐吗？最后跟贴：十月底就结束了，你得交罚款了。收入不复杂得话随便找家会计所都可以做最后发表：sony	一叶小舟 2013-12-1 06:42	11327	sony 2013-12-1 10:20
[其他信息] 有人知道原来在addsum做的DAVID NIU去哪里了吗？最后跟贴： postkid 发表于 2013-11-28 16:43 思路清楚答复快，坛子里的lenny也不错的，推荐 Thanks a lot 最后发表：senalv	postkid 2013-10-11 17:35	222574	senalv 2013-11-30 17:23
[GST] 买商业地产的GST 最后跟贴：如果你买的是"物业" 商业物业是taxable supply 是有GST的(除非卖家没有注册GST, 但这样的情况极少) 所谓的 "going concern" 你可以理解为生意. 如果你买的是生意, 而物业是作为生意的一部分一同购买的. 这样是没有GST的因为going concern GST-Free supply. 最后发表：JohnnySu	目光降落 2013-11-24 18:23	41973	JohnnySu 2013-11-28 16:45
[个人所得税] 有一套投资房的退税，会计师一般收费多少？最后跟贴：加起来200块，找个会计师报，挺合理的。说不定多退的税不只200呢。最后发表：zuozuo ...2 3	hwll 2013-11-25 16:15	665282	zuozuo 2013-11-27 22:17
[其他信息] 那请问新移民海外汇款过来买房,应该??? 最后跟贴：最近悉尼和墨爾本房產市場的大幅度飆升引起房產專家的關注。令評論家感到困惑的一個趨勢是2013年的信貸增長仍然處于歷史最低水平，但住房價格已顯著升高。原因可能是現金購房者數量的增加，尤其是中國購房者的進入。最后发表：jeffxia	jennychen 2012-12-8 22:29	41838	jeffxia 2013-11-25 09:24
[GST] BAS和tax return的sales差10万，跪求大神讲解一下最后跟贴：Accrued basis其实对于餐饮行业只有好处没有坏处。 Sale和cash basis几乎一样 purchase呢？举个例子电费煤气费电话费有GST的purchase ，就算还没付钱，也可以claim input tax credit，从cash flow 角度，相比cash basis 具有很大优势啊最后发表：jeff_lawsons	envoyzhang 2013-11-14 14:22	273488	jeff_lawsons 2013-11-24 22:38
[个人所得税] 汇款公司换汇所得需要报税吗？最后跟贴：应该报最后发表：rinna	arlernss 2013-5-17 14:12	31484	rinna 2013-11-24 20:06
[个人所得税] 让国内的父母这样买澳洲股票避税，可以吗？最后跟贴：非常正确，就是别买错股票最后发表：ATO	悉尼好 2013-11-21 10:18	215807	ATO 2013-11-23 13:17
[个人所得税] 投资房盈利部分要交多少税？最后跟贴：最后发表：小安琪	bnsbns 2013-11-22 19:20	91366	小安琪 2013-11-23 12:07
[公司所得税] 请教关于付完30%公司税后的Dividen 最后跟贴： happysee 发表于 2013-11-22 15:54 你的理解有误。个人所得税一旦交给ato,就永远和你说再见了。公司所得税不一样，交给ato以后，记录到公司f ... 最后发表：Hillwang ...2	michael.yzhang 2013-11-22 14:34	355036	Hillwang 2013-11-22 21:50
[其他信息] 注册公司pty ltd的时候“share” 最后跟贴：mark 最后发表：sunpower	yifu 2013-10-29 19:52	31575	sunpower 2013-11-22 17:24
[小生意] 扣除公司所得税后还需要交个人所得税么？最后跟贴：for my understanding, 10w/7 5 =7.14w 3w/7 5=2.14w 收入7.14w, franking credit 2.14w Assume the director has no other income, 个人税 14,752, can claim tax back: 21428-14752=6676 坐等专家最后发表：yuxiaoxinran	qiangalf 2013-8-31 11:28	61767	yuxiaoxinran 2013-11-22 16:17
[个人所得税] 分分伺候，大家看看这个退税正常吗最后跟贴：花点钱找会计师是正确的最后发表：xinzujivictoria ...2	Lindsay333 2013-10-28 11:11	353046	xinzujivictoria 2013-11-22 15:26
[其他信息] 请问现在申请税号的程序？最后跟贴：Australian Citizen - apply on-line- print the form- go to post office for proof of identity check Temporary/ permanent resident - just apply on-line 最后发表：xlyu621	依依不舍 2013-7-17 21:40	71575	xlyu621 2013-11-22 11:35
[个人所得税] etax填错如何修改最后跟贴： duckindeakin 发表于 2013-11-21 09:36 how to papaer lodgment？where to find paper form http://www.ato.gov.au/Forms/Amen ... rn-for-individuals/ 最后发表：lavender_z	duckindeakin 2013-11-20 14:41	61690	lavender_z 2013-11-22 00:39
[公司所得税] 请教大神们注册公司的问题最后跟贴：多招会计问问吧最后发表：yingyu2002	海客 2013-11-19 17:06	152022	yingyu2002 2013-11-21 17:56
[其他信息] 还是应该找个好会计来报税比较稳妥最后跟贴：般若菠萝蜜发表于 2013-11-21 11:04 貌似有理自己碰吧，也得靠运气最后发表：Hillwang	Hillwang 2013-11-21 09:14	111772	Hillwang 2013-11-21 12:06
[个人所得税] 2013财年个人自助报税交流帖，友情提示，31/10是最后一天用etax报，没报的抓紧了最后跟贴： clur 发表于 2013-11-20 11:56 打印出来邮寄 Thanks 最后发表：cctvwc1 ...2 3 4 5 6..29	老杏 2013-6-30 20:11	86692979	cctvwc1 2013-11-21 07:35
[个人所得税] 急需了解为员工代扣税的问题最后跟贴：去newsagency拿一个2#说的，还要咨询会计师啊最后发表：hyue68	miloking 2013-11-20 23:16	21181	hyue68 2013-11-21 00:26
[公司所得税] 求助，请帮忙推荐精通TRUST 的会计师或税务师最后跟贴： LENNY_DONG 发表于 2013-11-20 20:44 你听了没有。每天广播都在放有听的。最后发表：yywater	目光降落 2013-11-7 13:03	212211	yywater 2013-11-20 20:48