CA (Chartered Accountant)/Tax Agent/会计 - 在线解答各类Tax/Accounting问题

shuangchao

原帖由 linxinkai 于 2010-10-25 12:28 发表
你好

请问我在购买生意的时候，产生的一系列费用，比如会计费，律师费等等
可以在接手生意后的这个财年里，作为expense来抵税吗？

No, they are capital expenses/setup costs, accounting fees re setting up your business entity/company for example. is formation costs which can be claimed over 5 years. legal fees re purchase of business will be used to offset against future sales of the business

shuangchao

原帖由 pg09 于 2010-10-29 15:00 发表
David,我去年12月买了一个软件用于business,700块,软件的license只能用一年,license到期后我就不用了,这个软件应该怎么折旧呀,谢谢

还有,已经用etax lodge的return,想更改怎么弄,是给ato写信吗,还是一定要找会计做? ...

if the licenses' useful life expires in one year, then you should claim it in one year.
yes, you'll have to write to the ATO to amend, there is a request for tax return amendment form available in the ato website

pg09

david, 我老婆是做mortgage broker的,有自己的company,也雇了2个人帮她做,但是今年她公司的收入是psi还是算在她公司里面,谢谢

brookvale

你好,david,我以前有一个客户,现在税务局查他的税,最后查出来少交17000多的税,我是按照客户给我的东西做的,税务局也承认按照客户给我的材料我没有做错什么,但是现在客户狡辩两个问题:

1. 客户说他没有给我一个现金收支的spread sheet,
2. 客户还说他有租金收入本来是要给我的,但我当时说现金租金收入可以不用报

我觉得客户是无礼狡辩,我没有说过也没有做过不应该做的事情,现在客户给ato说我帮他做假账,我很郁闷,不知道david你觉得我应该怎么办呀,谢谢啦,

shuangchao

原帖由 pg09 于 2010-11-3 15 begin_of_the_skype_highlighting              2010-11-3 15      end_of_the_skype_highlighting:43 发表
david, 我老婆是做mortgage broker的,有自己的company,也雇了2个人帮她做,但是今年她公司的收入是psi还是算在她公司里面,谢谢

it will be considered as company income, its nature is personal service income, however, it is unlikely to be caught under the PSI rules, this means the profit does not have to all go to her alone. let me know if this is unclear

shuangchao

原帖由 brookvale 于 2010-11-3 15 begin_of_the_skype_highlighting              2010-11-3 15      end_of_the_skype_highlighting:53 发表
你好,david,我以前有一个客户,现在税务局查他的税,最后查出来少交17000多的税,我是按照客户给我的东西做的,税务局也承认按照客户给我的材料我没有做错什么,但是现在客户狡辩两个问题:

1. 客户说他没有给我一个现金 ...

Hi, i am sorry to hear your troubles, as you said before "我是按照客户给我的东西做的,税务局也承认按照客户给我的材料我没有做错什么" i do not know whether you have advised clients that cash rental income do not need to be declared, but it seems to me that its a case of his words against yours. There is very little the person can do unless he has some evidence (in writting) to prove you have breached your duty of care and tax law. Has the ATO contacted you yet in relation to these accusations? if they did, i'd recommend you reply to the ATO's enquiries explaining your position immediately, providing them with the workpapers you have kept to date.
The client will not get out of the $17000 tax and penalty even if you are proven to have breached your duties, that's for certain. I am puzzled as to what prompted him to do this.

pg09

原帖由 shuangchao 于 2010-11-3 20:58 发表


it will be considered as company income, its nature is personal service income, however, it is unlikely to be caught under the PSI rules, this means the profit does not have to all go to her alone.  ...

this means the profit does not have to all go to her alone这句话有点不是很明白呀,我老婆的收入很少,这也是唯一收入,只有不到4万,是不是因为雇了两个学生就没有满足PSI rule, 谢谢啦

brookvale

原帖由 shuangchao 于 2010-11-4 12:48 发表


Hi, i am sorry to hear your troubles, as you said before "我是按照客户给我的东西做的,税务局也承认按照客户给我的材料我没有做错什么" i do not know whether you have advised clients that cash rental inc ...

ato先是找,因为ato 发现客户在real estate那里有一个投资房,而且租金收入可观,我就告诉ato客户没有告诉我,ato还说客户的生意没有开银行账户,应该都是现金交易,问我是不是客户给我他的现金收入和支出的明细了,我说客户给我现金收支的spread sheet,然后ato就没有说什么了,然后我估计ato就去和客户联系,我客户给ato说他没有给我什么现金收入的spread sheet,还说我告诉他租金不用报税,然后ato听了就很郁闷,打电话找我,让我把所以做税的document下周四前给ato,我和客户联系了,这客户真不是东西,把自己说的很无辜,说都是我自己做的,他什么都不知道,我是觉得现在有问题了,客户现在就是讹人呀,我看了我的退税的东西,有一下问题,

1. 客户说他没有给我一个现金收支的spread sheet(客户给我了spread sheet,但是当时没有让他在上面签名,所以他现在不承认)

2. 客户还说他有租金收入本来是要给我的,但我当时说现金租金收入可以不用报(我是没有给他说这样的话,他现在咬定说我说了,但他手上没有任何证据)

还有一个我觉得很不利的问题是,我所有的客户都在做税之前,和我有个meeting,我有一个check list, 上面也显示当时他没有告诉我有租金收入,但是这个check list 没有客户的签名,我下周4之前要把所有的文件给ato,在这之前,我就看看你这样的专家有什么建议,我就害怕ato说我风险控制不好,把我的license cancel了,谢谢

[ 本帖最后由 brookvale 于 2010-11-4 22:27 编辑 ]

taxation

请问David,

1. 如果是很老的投资房(30年了,不到40万),是不是做退税的时候就可不用做折旧了, 如果要做的话,Deprecation Schedule是不是一定要Surveyer才可以的,

2. 如果我多还了投资房的贷款,我从我offset account里面拿出钱来买了一个用于business的车(这样车是没有贷款的),这样的话,因为买车所造成我要多还贷款利息,这一个利息是不是要算到车的成本上面,这个利息如果计算,如何报税,

谢谢啦,David,祝你生意兴隆啦

lithgow

david,

问一个车的问题

1.如果车是注册在business名下,如果车部分用于private,是不是所有的有关车的支出(折旧,贷款利息,保险,petrol,rego,service,repair)都要按business和private的比例计算

2,如果车是在私人名下,车部分用于business,有关车的支出就要就要按照那四种方法计算,

十分感谢

shuangchao

原帖由 brookvale 于 2010-11-4 22 begin_of_the_skype_highlighting              2010-11-4 22      end_of_the_skype_highlighting:01 发表

ato先是找,因为ato 发现客户在real estate那里有一个投资房,而且租金收入可观,我就告诉ato客户没有告诉我,ato还说客户的生意没有开银行账户,应该都是现金交易,问我是不是客户给我他的现金收入和支出的明细了,我说客 ...

the Checklist is an evidence to proof you have asked the necessary questions at the date of the initial meeting, the client does not have to sign every single piece of workpapers we keep. the whole purpose of keeping workpapers is so that we fulfill our duties and have a clear records of events associated with the client.
if the spreadsheet he gave you is electronically, it should have the "origin details", look under file properties.
once again, if you have kept notes of your meetings, and workpapers for your lodgements. i don't believe there will be any serious issues for you. regardless of whether he has signed it or not.

fengqingyang

Hi David,

If an employer provides laptops to employees during the employment, is the expenditure exempt fringe benefit? Are the laptops capital assets for the employer? Can the employer claim depreciation?

Thanks heaps

小妞儿

shuangchao

原帖由 taxation 于 2010-11-4 22:16 发表
请问David,

1. 如果是很老的投资房(30年了,不到40万),是不是做退税的时候就可不用做折旧了, 如果要做的话,Deprecation Schedule是不是一定要Surveyer才可以的,

2. 如果我多还了投资房的贷款,我从我offset account ...

1. over 30 years, unless there were major renovations, the depreciation on the house is very very limited. if you insist on obtaining a schedule, it has to be done by an licensed quantity surveyor.
2. since its coming out of your investment property offset account. the result of this is simply that the interest on the investment loan increases during the year. claim the extra interest under your rental property when lodging your return

shuangchao

原帖由 pg09 于 2010-11-4 21 begin_of_the_skype_highlighting              2010-11-4 21      end_of_the_skype_highlighting:53 发表

this means the profit does not have to all go to her alone这句话有点不是很明白呀,我老婆的收入很少,这也是唯一收入,只有不到4万,是不是因为雇了两个学生就没有满足PSI rule, 谢谢啦 ...

hmmmm...give me a call if you want, you'll probably understand better if i explain to you over the phone

shuangchao

原帖由 lithgow 于 2010-11-5 13 begin_of_the_skype_highlighting              2010-11-5 13      end_of_the_skype_highlighting:37 发表
david,

问一个车的问题

1.如果车是注册在business名下,如果车部分用于private,是不是所有的有关车的支出(折旧,贷款利息,保险,petrol,rego,service,repair)都要按business和private的比例计算

2,如果车是在私人名 ...

1. depend on what you mean by business, if its a company car, then you can claim 100% of expenses (including private component), however, this will result in fringe benefit tax. if its a sole trader/partnership business car, then, you can still choose between four methods to claim tax deduction. for GST purpose, it must be separate by business vs private percentage.
2. yes

shuangchao

原帖由 fengqingyang 于 2010-11-6 19 begin_of_the_skype_highlighting              2010-11-6 19      end_of_the_skype_highlighting:02 发表
Hi David,

If an employer provides laptops to employees during the employment, is the expenditure exempt fringe benefit? Are the laptops capital assets for the employer? Can the employer claim depreci ...

yes exempt, employer provides laptops to employees for work purpose. they are assets of the employer who will be claiming depreciation on these assests. the employees are not entitled to the depreciation claim. as the laptops were not purchased by the employee.

palaogong

if we lease the property (main residential) belongs to my husbund and me,because of relocation,the rental income should count as income for both of us ,or can count as my own income,if it transfer to my account directly~~~many thanks

shuangchao

原帖由 palaogong 于 2010-11-9 13 begin_of_the_skype_highlighting              2010-11-9 13      end_of_the_skype_highlighting:08 发表
if we lease the property (main residential) belongs to my husbund and me,because of relocation,the rental income should count as income for both of us ,or can count as my own income,if it transfer to  ...

The rental income should be split as per title, even if its transfer all to you, as long as the property is owned 50-50, the income needs to be split 50-50

lithgow

原帖由 shuangchao 于 2010-11-8 18:48 发表


1. depend on what you mean by business, if its a company car, then you can claim 100% of expenses (including private component), however, this will result in fringe benefit tax. if its a sole trader/partnership business car, then, you can still choose between four methods to claim tax deduction. for GST purpose, it must be separate by business vs private percentage.
2. yes

谢谢daivd,对于business的车有什么限制,比如toyota Hiace算不算,
还有如果是company car,如果我只claim business portion,不claim private portion,是不是就没有fbt了

还有呀,company car,那些有关车的expense要按照business/private分摊,那些expense(比如折旧) 不用,

谢谢啦,在次麻烦你啦

palaogong

原帖由 shuangchao 于 2010-11-9 20:14 发表


The rental income should be split as per title, even if its transfer all to you, as long as the property is owned 50-50, the income needs to be split 50-50

i c

sydney1

hi David,请问如果有正式工作,同时,自己还有sole trader buinsess, 是不是如果business是亏损的话,是不是不可以claim loss to offset salary income, 如果不可以的话 那和business有关的GST是不是也不可以claim,谢谢

shuangchao

原帖由 sydney1 于 2010-11-10 15:57 发表
hi David,请问如果有正式工作,同时,自己还有sole trader buinsess, 是不是如果business是亏损的话,是不是不可以claim loss to offset salary income, 如果不可以的话 那和business有关的GST是不是也不可以claim,谢谢 ...

This is not true, you can claim loss against salary income as long as you meet the conditions set by the ATO. i suggest you have a read of non-commercial loss rules
GST is entirely different from the above, you can still claim GST even if you cannot offset loss against your salary income.

shuangchao

原帖由 lithgow 于 2010-11-9 23 begin_of_the_skype_highlighting              2010-11-9 23      end_of_the_skype_highlighting:07 发表


谢谢daivd,对于business的车有什么限制,比如toyota Hiace算不算,
还有如果是company car,如果我只claim business portion,不claim private portion,是不是就没有fbt了

还有呀,company car,那些有关车的expense要 ...

No, there is no restriction on the car, Toyota Hiace can certainly be your company vehicle, Utes are exempt vehicle for FBT purpose, private portion can be ignored.
Depreciation need to be apportioned for private use as well unless they are exempt company vechile as above.

ball

请问找中介报BAS & TAX RETURN最晚可以延迟到什么时间？比如说10月28日应报BAS，可以到11月28日再报吗？

action

刚收到了ato10年的notice of assessment, 数额和我自己用etax报的不一样，因为有一个PAYG instalments credit。我查了etax里prefilling的信息，Q1 NA, Q2-Q4在PAYG instalments里都是一样的数额。

我只有工资和利息，无生意投资。请问楼主这个credit 是什么？

shuangchao

原帖由 action 于 2010-11-11 22:27 发表
刚收到了ato10年的notice of assessment, 数额和我自己用etax报的不一样，因为有一个PAYG instalments credit。我查了etax里prefilling的信息，Q1 NA, Q2-Q4在PAYG instalments里都是一样的数额。

我只有工资和利息，无生 ...

should you tax you have prepaid during the year, did you have business income or alot of interest income in the 2009 financial year? if so, ATO would imposed instalment on you during the 10 year, which means the credits are the instalment taxes you paid in Q2 to Q4

rickle

都说TR可以有MEDICAL LEVY EXEMPTION,是所有的TR类别都可以吗?
配有移民的TR可以申请EXEPMTION?这种TR是有medicare卡的,但是和PR的卡不一样.

shuangchao

原帖由 rickle 于 2010-11-13 18:17 发表
都说TR可以有MEDICAL LEVY EXEMPTION,是所有的TR类别都可以吗?
配有移民的TR可以申请EXEPMTION?这种TR是有medicare卡的,但是和PR的卡不一样.

well, its actually quite simply, are you or are you not entitled to the medicare system?
you can lodge a medicare exemption certificate application with the medicare office along with copy of your visa, if the medicare office issues you with the certificate, you are exempt from medicare care levy. you'll need this certificate before you claim the medical exemption in your tax return.

lithgow

原帖由 shuangchao 于 2010-11-11 13:02 发表


No, there is no restriction on the car, Toyota Hiace can certainly be your company vehicle, Utes are exempt vehicle for FBT purpose, private portion can be ignored.
Depreciation need to be apportion ...

谢谢David,Hiace是在2009年12月买的company car,是hire purchase,16000块,是可以用tax break 50% deduct,

我就想问一下

1. 是不是车的折旧是tax break deduct完后,对剩下的50%(8000块)折旧
2. tax break 的journal应该怎么做
3. 是不是可以选择用或者是不用tax break

谢谢

[ 本帖最后由 lithgow 于 2010-11-15 11:23 编辑 ]