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原帖由 Poweregg 于 2012-1-28 22:33 发表 
谢谢分享啊
看来control或者stake之类的test,都是为了防止类似购买一个loss的trust,用loss来offset income,以实现避税,当然ato各类test都杜绝了这个现象
可以说一下Family Trust做了Election后,Franking Credit的有何 ...
个人认为family trust makes family trust election之后,franking credit应该没有什么优惠,应该是business as usual的原则。
另外,关于franking credit 和 family trust election, achollis的回帖已经讲得很清楚了,我这里不做重复。
那么关于trust and franking credits, ATO网站上有一个连接是关于什么时候trustee能拿refund of exces franking credits的,我觉得很有用贴在下面仅供参考:
http://www.ato.gov.au/businesses ... 001&st=&cy=
简单的说,如果section 99 of ITAA 1936 applies,trustee will be entitled to excess franking credits.
那么是不是说别的section other than section 99 (比如section 98)applies, this trust will lose the excess franking credits 呢?不是的,答案是beneficiary needs to lodge a tax return to claim excess franking credits.
举个例子说明一下:
a discretionary trust has $5000 taxable income, section 99 applies here, trustee is also entiled to $6000 tax free threshold. In this case $5000<$6000, trustee is not liable for any tax.
However this trustee received $300 franking credits from another company, so based on the fact sheet above, when the trust lodges a tax return, this trust will receive $300 excess franking credits as tax refund.
下面我们来改一下上面的例子:
1. 假设section 98 applies, the trustee is liable for tax on behalf the beneficiary as the beneficiary is presently entitled to share of income but under legal disbiblity (the beneficiary is a minor)
2. 再假设trustee should pay tax of $200。
3. 那么因为我们有$300 franking credit offset,
4. 所以trustee should pay no tax ($200-$200=0);
5. 我们还剩$100 excess franking credit;
6. 因为section 98 applies, so trustee will not receive this $100 as a refund. The minor beneficiary needs to lodge his own return to claim this excess franking credit in his tax return.
Here is another link about this example: http://www.ato.gov.au/businesses ... m&page=8&H8
最后,希望我写的这些lz能明白。
另外,我想告诉新澳之旅,我之前贴的链接应该能用了,因为ATO网站恢复正常了。
[ 本帖最后由 Momotaba 于 2012-1-29 15:51 编辑 ] |
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