请问Partnership夫妻档清洁生意每年也要Lodge Tax Return吗？

ilikechina

我和老公partnership形式的清洁生意实际只做了一年，其间跨越了2个财年，07-08和08-09。
这2个财年我们两人都各自做了自己的退税，但从不知道要给这个Partnership Business做退税。
最近centrelink要我们提供partnership tax return
想请教达人，这个partnership tax return是不是必须做的？不做会被罚款吗？
如果要做，现在已经迟了，自己能用paper做吗？还是必须找会计师做了呢？
求救~~~~
万分谢谢任何点滴信息~~~

休

必须做,税局会抽查.不一定会计师做,但必须按规定格式做.

techpull

LS正解

ilikechina

谢谢这位超级版主啊~~ 那我得把07-08年度的也给补上才行了。
假如譬如生意第一年net income  -8000, 第二年net income 10000, 要交税吗？是每年独立结算的呢？还是可以把上年亏算到第二年里deduct掉呢？

[ 本帖最后由 ilikechina 于 2009-11-22 17:38 编辑 ]

shuangchao

原帖由 ilikechina 于 2009-11-22 17:36 发表
谢谢这位超级版主啊~~ 那我得把07-08年度的也给补上才行了。
假如譬如生意第一年net income  -8000, 第二年net income 10000, 要交税吗？是每年独立结算的呢？还是可以把上年亏算到第二年里deduct掉呢？

there is not tax taxpyable in relation to partnership returns, if partnership incurred losses in one year, the loss can be carried forward to offset against income in the following year assuming certain tests are passed.

erax

carry forward??are you sure?
i think any loss with regards to partnership should be allocated to each partner to offset their personal assessable income

原帖由 shuangchao 于 2009-11-22 18:04 发表


there is not tax taxpyable in relation to partnership returns, if partnership incurred losses in one year, the loss can be carried forward to offset against income in the following year assuming c ...

shuangchao

原帖由 erax 于 2009-11-23 09:15 发表
carry forward??are you sure?
i think any loss with regards to partnership should be allocated to each partner to offset their personal assessable income

no, non-commercial loss tests have to be met before losses can be offset against their personal income.

swesley

关于non-commercial loss tests的ATO解释，主要是来防止个人用些不可能会赚钱的生意LOSS来OFFSET ASSESSABLE INCOME的
http://www.ato.gov.au/businesses ... =/content/13277.htm
还有这个，有example的
http://www.ato.gov.au/businesses ... =/content/18444.htm