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One more thing to keep in mind. You have to set up a company first to be eligible to be taxed at 30% (actually it's now 28.5%, then from 1 July 2016, it'll be 27.5%, provided your turn-over is less than $10 million)
Also, whether or not GST is payable depends on whether ATO considers the project to be an 'income generating' activity. If this is a one-off, you could argue it's for investment, i.e. rent it out for 1 year, take advantage of depreciation, then sell, but you would probably need to pay for CGT. On the other hand, if you always intended to sell it for profit, or if you've done such a project before, you'll be considered as a developer, rather than investor. In this case, you'll need to pay GST no matter how long the property stays empty/gets leased out. And you'll also be subject to income tax, i.e. the profit you make on the sale will be taxed at personal income tax rate (up to 47% if you are in the highest bracket).
Unless, you've formed a company in the first instance in which case profit is taxed at the company rate of 27.5%. But you'll need to structure it this way from the very beginning, i.e. form company with two directors (you and your friend/partner); purchase land in the company's name; build/develop and then sell under the company name as well. |
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精心打造1.2米鱼缸--最新翻缸后图片 (2009-9-23) fzha8447 
楼主:大成
发表于 2016-5-10 11:25
