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[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	3010679	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	12566	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	42887	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	02691	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	22727	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	43114	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	257434	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	174290	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	155530	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	247921	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	32339	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	134471	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	219222	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	12559	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	33356	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	12586	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	12435	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	62745	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	277385	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	103817	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	42654	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	12586	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	53532	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	32801	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	113094	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	52679	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	133828	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	104234	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	135689	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	73049	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	42456	就抽中南海 2022-10-30 08:31
[个人所得税] 请问夫妻共有投资房折旧退税是否可以单独有收入一方申请最后跟贴：折旧报告本来就是分开两个人的，每个人50%折旧的数额你在退税的时候，写明自己的份额，无论收入还是支出，都是50%，你只需要填上自己折旧的50%就行了只有折旧在将来卖房的时候才需要退回CGT 如果你只报了50%，当然将来你只需要退回50% 另外一个人，没有收入不需要报税，不需要退税，当然另外50%折旧，就相当于不存在最后发表：leoyin2014	xieqi324 2022-4-18 12:31	95137	leoyin2014 2022-10-30 06:11
[公司所得税] 请教足迹里的会计大神，公司financial annual statement expense 包不包括GST 最后跟贴：不包括GST，是Net amount 最后发表：wayne2015	sandrabruce 2022-4-16 17:52	174256	wayne2015 2022-10-29 23:35
[个人所得税] 投資房的refinance cost可以抵稅嗎？最后跟贴：不可以抵扣，cashback 不是收入最后发表：wayne2015	wayne_fan 2022-5-16 15:55	52643	wayne2015 2022-10-29 23:20
[个人所得税] 求助非税务居民房租收入报税相关最后跟贴：bump 最后发表：anjel	anjel 2022-10-29 05:46	12387	anjel 2022-10-29 19:15
[个人所得税] 无法提交 non-lodgement advise 最后跟贴：昨天给父母提交non-lodgement advise，但是在ATO 网站上，我母亲的没有显示任何提醒，点了non-lodgement advise，显示“there are no expected lodgement"。导致我无法提交，再查history时，去年的也看不到，但是没有显示任何的overdue。有懂的足友吗？提前谢谢啦最后发表：hyzha3	hyzha3 2022-10-29 16:25	01944	hyzha3 2022-10-29 16:25
[个人所得税] 使用tax agent，是不是就可以5月份报税呢？最后跟贴： napolian 发表于 2022-10-21 13:09 悉尼北区有tax agent 推荐嘛？ H&R Block 在Gordon 的怎么样？你找个LOCAL TAX AGENT就可以 HR BLOCK就算了最后发表：LENNY_DONG	napolian 2022-10-21 13:31	93300	LENNY_DONG 2022-10-29 11:28
[个人所得税] Home office expenses 最后跟贴： huggiesicute 发表于 2022-10-29 06:48 实际花费远不止一千多，税局就是割羊毛啊。但是确实省了交通时间还多了自由。 ... 交通费一年下来好几千开车油费 toll 汽车损耗至少四五千最后发表：clovedsm	chezycsco 2021-9-8 20:15	236900	clovedsm 2022-10-29 07:30
[个人所得税] 拖延症终于递交了报税最后跟贴：现在正在弄，整理了一周了，争取今晚递上去，拖得心累最后发表：techbay	leoyin2014 2022-10-27 08:34	133627	techbay 2022-10-28 18:45
[个人所得税] 请问下退税mygov无法验证，还可以怎么弄？最后跟贴：打电话给ato要link code 最后发表：taoxiaopang	澳洲小小白 2022-10-26 10:48	21931	taoxiaopang 2022-10-26 21:45

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