对于公司的海外付款/开销，ATO有什么限定吗？

Poweregg

如题
假如请中国的公司帮我设计一个网站，对方charge了几千澳元，这个开销可以直接deduct income吗

就好象付给google的广告费一样，上面没有abn，没有gst，因为是google海外公司

如此推导，我可以请海外的公司为我提供所谓的咨询服务，然后减少income，用来少缴税？

cydzzj

估计可以作为公司的EXPENSES的吧，只要不CLAIM GST就可以的吧

LENNY_DONG

提供所谓的咨询服务

If you cheating, will end up court.

samtheexpert

无问题的。有对方提供的发票英文的
另外有转帐记录。例如paypal, TT等等

JohnnySu

假如请中国的公司帮我设计一个网站，对方charge了几千澳元，这个开销可以直接deduct income吗

就好象付给google的广告费一样，上面没有abn，没有gst，因为是google海外公司

You can claim these as deductions as long as they are business related and you have kept property receipts

如此推导，我可以请海外的公司为我提供所谓的咨询服务，然后减少income，用来少缴税？
The ATO has the transfer pricing provisions and Part VIA to cover this area if you enter into an arrangement purely for the purpose of shifting income overseas.

jeff_lawsons

The fact you paid to the ovrseas supplier does not deny you the duduction. They are correct.

However they haven't discussed the deduction for the nature of this expense - Website Development.

As the expenditure incurred on constructing the website and the consultant's fee are capital in nature, you are not entitled to a deduction for the cost of constructing the website under section 8-1 of the ITAA 1997.

A deduction for the decline in value of a depreciating asset may be allowable under Division 40 of the ITAA 1997.

However, the purchase of the packaged deal from the web designer has led to you holding an item of intellectual property, that is, copyright to the website design. It is not a in-house software as per Subsection 995-1(1) of the ITAA 1997.  Hence even though you own the copyright over the website design as a depreciating asset for the purposes of subsection 40-25(1) of the ITAA 1997, the cost of that intellectual property is nil under Subdivision 40-C of the ITAA 1997. Therefoee you are not entitled to a deduciton under Division 40 of the ITAA 97 either.

You are only entitled to a deduction under section 40-880 of the ITAA 1997(Black Hole expenditure) , calculated over a period of five years, for all expenses relating to the construction and establishment of the website.

If they charge you $10,000, you can only claim $2,000 a year for 5 years.