自己的ABN借给别人用的问题

piggy1105

如标题，其实就是给别人打工资用的，但是是认识的人知根知底，所以应该没有拖欠税款的问题，就是想知道我有全职工作，然后对方是从事不同的工作，报税时ato会发现起疑吗？比如我怎么已经在做一份全职，还有一份全职，如果申请abn时注明和我性质差不多的工作是不是可行？还有就是对方的养老金怎么办，工作的地方是不会给交养老金的，那需要把工资一部分拿出来交养老金吗？

税务方面不是很懂，当初也没怎么学好，请教各位足友，非常感谢。

zhengtao

走你的ABN算你的个人收入，你是想帮你朋友报税还是怎样？

piggy1105

I will lodge my tax return under my name, but my friend will pay me any tax if necessary.

jeff_lawsons

You will need to pay super contributions and work cover insurance if you use ABN to invoice and pay wage to your friend.

It could be a tax evasion scheme if your friend has obtained some tax advantages from the arrangement.

piggy1105

Hi Jeff, thanks for replying. The problem is I don't pay wages to my friend, the company she works pays.

And she will pay super by herself. Is this OK?

七七八八

我知道了，是不是你那个朋友借你的ABN, 当人家的contractor?那他的单位给他的就不是工资，是你这个ABN的income了。

所以单位不给付养老金，你朋友得自己付了。

七七八八

所以他做了违法的事情你就可以名正言顺帮他背黑锅了。

Surprisedbyjoy

为什么你朋友不自己申请ABN呢？

jeff_lawsons

piggy1105 发表于 2015-3-26 17:14
Hi Jeff, thanks for replying. The problem is I don't pay wages to my friend, the company she works p ...

是不是他tax rate 已经相当高了， 所以用你ABN来invoice？

那这些income是你assessable income， 而且你没有deduction， 意味着你付额外的tax。相当于income从他那边shift到你那边，这是税法不允许的。

piggy1105

jeff_lawsons 发表于 2015-3-26 20:46
是不是他tax rate 已经相当高了， 所以用你ABN来invoice？

那这些income是你assessable income， 而且你 ...

Hi Jeff,

I don't quite understand this, how would ATO know I lent ABN to someelse? Can I just treated it like my own income from XX company and deduct all the expense?

jeff_lawsons

Tax law has a 'constructive receipt principle', under this principle, income is treated as being derived by a person when that income has been dealt with as that person directs.

This effectively means that if someone is entitled to receive income, but arrange to have someone else receive it, then the person originally entitled to receive the income has constructively received it. This means your friend will be assessable on it although the money is banked in your account.