税务相关今日: 0|主题: 13291

1 ... 15 16 17 181920 21 22 23 ... 337 / 337 页下一页

新窗筛选: 全部主题时间排序: 默认排序\|精华		作者	回复/查看	最后发表


[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 12:07	83593	撕裂城市 2023-1-14 22:24
[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 2022-6-17 00:55	327735	kevin1105 2023-1-14 18:56
[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 16:39	176677	znby 2023-1-12 22:55
[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 09:09	32149	yl002 2023-1-10 09:39
[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 15:11	165023	syd8888 2023-1-4 09:44
[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 19:32	104716	davidtsao15 2022-12-23 21:42
[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 18:05	9522088	sydgcc 2022-12-22 18:01
[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 17:10	125159	Ziptozap 2022-12-22 16:50
[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 18:06	63512	usydkevin 2022-12-21 10:43
[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 15:29	3010897	auykj2023 2022-12-16 16:33
[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 21:51	12631	shiaojin 2022-12-12 21:55
[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 16:09	42950	撕裂城市 2022-12-10 19:34
[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 17:50	02747	LENNY_DONG 2022-12-10 17:50
[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 11:57	22790	xxinyu 2022-12-9 13:38
[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 2022-12-8 00:01	43223	cansee 2022-12-8 20:10
[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 10:38	257584	benzchen 2022-12-7 15:50
[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 09:15	174434	liberaloz 2022-12-6 14:30
[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 18:12	155739	总有刁民要害朕 2022-12-3 15:21
[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 21:47	248118	jhjhjhjhjh 2022-12-3 08:35
[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 16:11	32394	诡秘之主 2022-12-2 22:35
[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 18:58	134602	hillshire 2022-12-1 13:38
[GST] 没注册gst公司，开invoice收gst 有何问题？最后跟贴： cococsr 发表于 2022-11-23 17:38 不可能有问题的，你没有义务审查对方是否有GST。自己遵纪守法就行。会计是需要审查supplier是不是注册GST的，没有审查的会计不是好会计最后发表：无夜草的马	leon3758 2022-11-22 23:33	219494	无夜草的马 2022-11-27 12:06
[其他信息] 关于投资房改为自住房，变卖时资本利得税最后跟贴：1. 按投资自住比例 2. 如不卖，死后继承时触发最后发表：bello	Jian-spdb 2022-11-25 14:50	12619	bello 2022-11-25 15:06
[其他信息] 注册非盈利non-profit 公司或者组织有什么特殊要求吗？最后跟贴：收益只能用于社团的公益事业。这里包括 Non for profit，DGR等各种注册。经营主体跟一般的business不一样。一般是companies limited by guarantee或者associations 最后发表：JohnnySu	Panthers 2021-11-1 14:45	33427	JohnnySu 2022-11-23 08:50
[个人所得税] 老人PR在澳买股票最后跟贴：我记得有一栏是关于海外收入的报是要报的最后发表：水晶靴子	smilycat888 2022-11-17 22:39	12650	水晶靴子 2022-11-18 12:05
[公司所得税] 请问劳务中介公司发现金工资是怎么操作的？求会计最后跟贴：现金没问题，你如实申报也ok.不过super你得自己交最后发表：xushena	Panthers 2022-11-18 02:04	12499	xushena 2022-11-18 03:11
[个人所得税] 海外公司股份卖掉后要交税吗？最后跟贴：按照字面看，非居民来源于海外的收入不用交。但是他那段时间是否是非居民都存疑啦最后发表：ll_hqc	easterny 2022-11-16 16:34	62837	ll_hqc 2022-11-17 23:42
[个人所得税] 交Division 293税也要放钱到super? 最后跟贴： JhYu 发表于 2022-11-17 20:12 请问这个用super交，是否算super release 的部分，还是额外的。谢谢。不好意思，我不是会计，只是自己要交所以知道。你问问上面有没知道的最后发表：smilycat888	ymmf 2022-10-29 13:18	277535	smilycat888 2022-11-17 21:19
[公司所得税] PTY LTD自有公司，TRADEMAN, 家里无专门的办公场所，手纸，超市购物，孩子眼镜都可以走公司账吗？最后跟贴：其实楼上说的都不对，楼主说的都可以报。不过要以福利的形式发放。然后嘛..就是不太划算最后发表：maxzrk	2liu 2022-11-16 11:53	103917	maxzrk 2022-11-17 16:58
[个人所得税] Refinance Homeloan 最后跟贴：不会有罚款，除非你fix利率比浮动还高最后发表：fxn_07232516	wmurphy 2022-11-16 13:07	42713	fxn_07232516 2022-11-16 14:27
[小生意] solve 最后跟贴：全关掉就没事，但这个ID就和mygovID也对个人没有太复杂的影响吧。多一个也无妨。应该就是政府大数据越来越厉害了。最后发表：dingyipu	thefork 2022-11-5 22:59	12695	dingyipu 2022-11-6 08:25
[公司所得税] 副业成立哪种公司比较好？最后跟贴： Adamhe 发表于 2022-11-4 11:52 不晓得你不如不回答最后发表：henryxjf	宝石Gem 2022-11-4 10:43	53613	henryxjf 2022-11-5 20:46
[个人所得税] 退税成功结束了，哈最后跟贴：Leo哥又有点钱可以进贡给银行加息啦最后发表：ctsnzakl12@gmai	leoyin2014 2022-11-4 13:14	32860	ctsnzakl12@gmai 2022-11-4 13:19
[个人所得税] 请问会计师已经报了税发现有错误还能改回来吗？最后跟贴： alfredbird 发表于 2022-11-3 20:15 是的。登录ATO账号，里面有amend选项的。感谢替我答了，给你加分最后发表：zhuzhu007	Ally 2022-11-3 19:12	113233	zhuzhu007 2022-11-3 20:46
[个人所得税] 请问大家，找会计师报税需要通知ATO么？最后跟贴：你找了会计以后，你的会计会把你挂在他们list上，然后你用mygov查你的报税due date就变成了明年5月。你没找的话due date就是昨天最后发表：自如如	qnell 2022-11-1 12:06	52771	自如如 2022-11-1 15:54
[其他信息] 股票报税最后跟贴： bainite 发表于 2022-11-1 00:04 一笔是一笔，不同日期买的你为啥要算平均价，FIFO的意思是先进先出，卖的时候永远找最早的一笔，不够了再 ... 明白了谢谢最后发表：FridayNightPlan	FridayNightPlan 2022-10-30 23:26	133937	FridayNightPlan 2022-11-1 08:01
[个人所得税] 父母待在澳洲期间炒澳股，怎么交税？最后跟贴：问题是这个账号是谁的？没有TFN是申请不了ASX交易账号的吧。最后发表：eguan88	Gary271 2022-8-13 10:55	104328	eguan88 2022-10-31 21:56
[小生意] 有Sole trader ABN,可以雇佣家人吗？最后跟贴：江上往来人发表于 2022-10-30 20:49 请问开有限公司麻烦吗？我不是会计我也不能提供一些专业的人意见，你可以去找个会计好好问下，咨询费也没多少钱，想开公司，网上申请的一大堆，给钱就好了最后发表：tzzx89	Moonlake 2022-6-8 22:10	135890	tzzx89 2022-10-31 00:07
[个人所得税] 给父母退税时发现myATO没法申报最后跟贴： melmonash 发表于 2022-10-29 18:50 借帖问一下：父母国内的退休金算收入吗？应该要算的申请age pension时也要提供退休金证明和明细的最后发表：Juliazx	Juliazx 2022-10-25 23:12	73142	Juliazx 2022-10-30 11:39
[个人所得税] 哇哈，报税截止还有两天，为什么这么多拖延症最后跟贴：正在计算怎么报损失最小吧最后发表：就抽中南海	leoyin2014 2022-10-30 06:18	42525	就抽中南海 2022-10-30 08:31

1 ... 15 16 17 181920 21 22 23 ... 337 / 337 页下一页

		自动登录	找回密码
密码			注册

税务相关今日: 0|主题: 13291

快速发帖

浏览过的版块

税务相关 今日: 0|主题: 13291

快速发帖

浏览过的版块

税务相关今日: 0|主题: 13291