一笔定期存款存在我名下，但是利息打给另外一个人，年底报税，谁liability

che999

yourock 发表于 2016-3-16 09:09
一年１５０？

一年150澳也是钱 是不

yourock

che999 发表于 2016-3-16 13:36
一年150澳也是钱 是不

那别折腾了。就算是担保的成本吧。
找个会计想办法多报点其他的抵扣吧。

从北到南

报利息收入1500，利息支出1500，但是withhold 150的税给ATO。

150是final tax, 父母不用报税。

具体怎么搞打电话跟ATO商量。

cycwong21

For sure, your liability

lukale

学习下

s4161441

放对冲然后自己掏钱给朋友

che999

从北到南 发表于 2016-3-17 14:10
报利息收入1500，利息支出1500，但是withhold 150的税给ATO。

150是final tax, 父母不用报税。

没看懂

yourock

同问利息支出如何报？

woodream

你的

jeff_lawsons

From the fact you provided, I think the interest income from the term deposit may be assessable to your parents and not assessable to you. This is because your parents have the beneficial entitlement to the interest.

Taxation Determination TD 92/106 provides guidance on the assessability of interest income earned on a joint bank account. TD 92/106 provides that interest income derived from a joint bank account should be assessed according to an individual's beneficial entitlement to the interest. Evidence relevant in determining entitlement, includes information as to who contributed to the account, in what proportions the contributions were made, who drew on the account and who used the money and who the interest is distributed to.

Although TD 92/106 relates to joint bank accounts, the same principal applies to interest earned on a bank account in the name of a single entity.

Therefore, if you can show that the funds deposited in your account are from your parents’ bank account and the term deposit is in an account with you as custodian and that all monies will be retained by your parents for future investments or use, your parents shall be assessed on the interest income as they have beneficial entitlement to the interest.

I would suggest you get an ATO private ruling.

yourock

jeff_lawsons 发表于 2016-3-18 11:56
From the fact you provided, I think the interest income from the term deposit may be assessable to y ...

问题是ＬＺ这个是joint　account吗？
如果银行利息可以说是借的不报税，那买股票的增值是否也可以说本金是借的？买房的增值呢？

che999

jeff_lawsons 发表于 2016-3-18 11:56
From the fact you provided, I think the interest income from the term deposit may be assessable to y ...

请问ato private ruling是什么意思 单独的条款？

jeff_lawsons

che999 发表于 2016-3-18 12:05
请问ato private ruling是什么意思 单独的条款？

Generally taxpayer can apply for an ATO private ruling when taxpayer wants to be certain about how a tax law applies to his particular circumstances. You will need to list all the facts and submit to the ATO by using a form, it does not cost you anything.


Refer to the following link for more information:

https://www.ato.gov.au/General/A ... r-a-private-ruling/

jeff_lawsons

yourock 发表于 2016-3-18 11:58
问题是ＬＺ这个是joint　account吗？
如果银行利息可以说是借的不报税，那买股票的增值是否也可以说本金 ...

Although TD 92/106 refers to joint bank accounts, the same principle is applied for sole bank accounts.
Generally the beneficial ownership of the funds in a sole bank account is the account holder. However if evidence shows that the term deposits belong to the parents, then it is possible that parents will be assessed on the interest income.
The ATO listed the following as the relevant evidence:

� information showing who contributed funds to the account
� in what proportions the contributions were made
� who drew on the account, and
� who used the money and the accrued interest as their own property.

Therefore if the funds invested in the term deposits were from the parents, and the interest earned from the term deposit accounts has been paid to the parents and on maturity of the term deposits, the money has been paid back to the parents, then it can be argued that the parents have beneficial entitlement to the interest.

che999

jeff_lawsons 发表于 2016-3-18 14:11
Generally taxpayer can apply for an ATO private ruling when taxpayer wants to be certain about how ...

你这个很专业 谢谢