有两份sole trader的生意在税务上如何区分?

chiling

有两份sole trader的生意，只有一个ABN,主要生意是non gst register,副业有注册gst,请问在退税的时候可以区分吗?是否事先要向ATO报备?

pgltaxation82

Hi,

two business, one gst registered, the other one non gst registered, it is very easy to mess up when doing BAS.
It is better you run one business under sole trader, the other one in other type, like company. It will make your life a lot easier, as well as to your tax agent.

pgltaxation82

And need you to advise how you hold only one ABN, you can get one business gst registered, and the other one non-gst registered?

It is not possible.

audreybest

pgltaxation82 发表于 2016-5-19 09:24
Hi,

two business, one gst registered, the other one non gst registered, it is very easy to mess up ...

如果一个业务是收入，另一个业务是纯支出暂时还没有收入，是不是用一个abn比较好，可以少报税。
比如一个IT sole trader，有一份写代码的收入，又想运营一个网站，网站前期投入要花不少钱，用一个abn可以少交税吗？

pgltaxation82

It is better you run two business under one company. and the company has two business name which hold two business activities.

You can offset between business profit and another business loss, but be careful about personal service income.

jeff_lawsons

Firstly, GST registration operates on an entity by entity basis rather than a business by business basis. An entity can only have one ABN and one GST registration.

Since you carry on two separate business activities within the same entity (eg, as a sole trader) and you have already registered for GST. This means that all the sales made in relation to both businesses will be subject to GST.

Secondly, as a sole trader, if you made a profit for one business and a loss for the other, the non-commercial loss rule would apply to you. Unless the two businesses are similar or you can pass the non-commercial loss tests, the loss from one business cannot be applied to reduce the profit of the other business.

qiyanqi629

jeff_lawsons 发表于 2016-5-19 16:55
Firstly, GST registration operates on an entity by entity basis rather than a business by business b ...

高人!!!

qiyanqi629

jeff_lawsons 发表于 2016-5-19 16:55
Firstly, GST registration operates on an entity by entity basis rather than a business by business b ...

高人!!!

here4u

没看懂

chiling

jeff_lawsons 发表于 2016-5-19 16:55
Firstly, GST registration operates on an entity by entity basis rather than a business by business b ...

separate 成两个branch不行吗?

LENNY_DONG

chiling 发表于 2016-5-19 21:23
separate 成两个branch不行吗?

你是一个主体

也就是所谓的GST GROUP

所以你要是注册了GST

那么全部都是GST的申报

qiyanqi629

LENNY_DONG 发表于 2016-5-19 21:25
你是一个主体

也就是所谓的GST GROUP

楼上正解!

coffeecorner

LENNY_DONG 发表于 2016-5-19 21:25
你是一个主体

也就是所谓的GST GROUP

这段话没看懂，不过意思能猜到
你的意思是：一个人只能注册一个GST，不管有几个business，都在这个GST账号中申报？

LENNY_DONG

coffeecorner 发表于 2019-6-10 07:32
这段话没看懂，不过意思能猜到
你的意思是：一个人只能注册一个GST，不管有几个business，都在这个GST账 ...

你也可以这么理解