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

shuangchao

原帖由 lithgow 于 2010-11-15 11:11 发表

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journa ...

1. No, depreciation is based on the entire amount
2. tax break journal is part of your income tax journal. i.e dr income tax expenses cr provision for income tax
3. if you choose not to have the extra deduction it is up to you.

shuangchao

原帖由 ball 于 2010-11-11 16:44 发表
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？

Yes, due date for quarter 1 BAS lodged by tax agent elecrronically is 25th of November 2011.

lithgow

原帖由 shuangchao 于 2010-11-15 18:16 发表


1. No, depreciation is based on the entire amount
2. tax break journal is part of your income tax journal. i.e dr income tax expenses cr provision for income tax
3. if you choose not to have the ex ...

谢谢david,
不过这个dr income tax expenses cr provision for income tax没有看懂,麻烦解释一下,我觉得是cr income tax expense, dr provision for income tax,谢谢

shuangchao

原帖由 lithgow 于 2010-11-16 12:42 发表

谢谢david,
不过这个dr income tax expenses cr provision for income tax没有看懂,麻烦解释一下,我觉得是cr income tax expense, dr provision for income tax,谢谢

Hi lithigow,
let's say the taxable profit is $100.
the original journal would be dr income tax expense 30 cr provision for income tax 30
however, if there is a tax break amount of $50
the new taxable profit is $50
the new journal would be dr income tax expense 15 cr provision for income tax 15

lithgow

原帖由 shuangchao 于 2010-11-16 17:07 发表


Hi lithigow,
let's say the taxable profit is $100.
the original journal would be dr income tax expense 30 cr provision for income tax 30
however, if there is a tax break amount of $50
the new taxabl ...

got you,thanks

shuangchao

原帖由 lithgow 于 2010-11-16 17:38 发表

got you,thanks

not a problem

leo727

路过

shuangchao

原帖由 leo727 于 2010-11-18 22:00 发表
路过

hi, leo, hope everything is well with you, have you taken over your partner's business yet?

shuangchao

leo727

Just got Tax agent last thursday,Becoming junior partner, Taking over will be five years later

IceCreamz

Hi,
My car lease is nearing an end.  
1. Will I be better off leasing a new car and claiming lots of depreciation or
2. Re-lease current car (3 year old now) and paying less monthly payment (from $960 to $600 per month)
I use my car mostly for work >5000km per annum, and use the logbook method.  I
Also, f I take a loan for the car, will interest be deductible?

Thanks a lot!

mvm

ding

[ 本帖最后由 mvm 于 2010-11-22 23:15 编辑 ]

dandan

我想说一下。老公的会计师10几年来都一直是个洋人给做，现在我想换个说中文的会计师以便我能详细了解税务情况。没想到中国会计师还是说英文。很郁闷的说。

shuangchao

ok.....are you posting in the right place? there are tons of chinese speaking accountants in Australia, i myself speak fluent mandarin.

shuangchao

从今年起，税务局将利用第三方信息（例如：其他的政府机构，银行）来检查纳税者是否有真实的申报他们的税务情况。

新措施由5个阶段组成：
1.       税局会打电话通知那些迟交纳税人，并要求他们在随后的28天之内把未申报的财政年度报税做好。税务局会在28天之后会再次检查该纳税人的报税历史。如果依然有未交的财年报说，税局将会给该纳税人相对应的惩罚。（通常是罚金＄550一年）
2.       根据Income Tax Assessment Act 193第162 条款， 税局将发出最后一封警告信给那些还未申报的纳税人。
3.       当最后一封警告信到期后，税务局会警告纳税人会随时被起诉。
4.       纳税人会被传票到地方法庭，有当地的地方法官来最终审判。
5.       当法官判决后，税务局将会核对该纳税人申报的信息与第三方收取的信息是否一致。

[ 本帖最后由 shuangchao 于 2010-11-26 12:25 编辑 ]

shuangchao

原帖由 IceCreamz 于 2010-11-22 11:14 发表
Hi,
My car lease is nearing an end.  
1. Will I be better off leasing a new car and claiming lots of depreciation or
2. Re-lease current car (3 year old now) and paying less monthly payment (from $960 ...

if you use your car primary for work (excluding travel from home to work and work to home), interest on loan you take out to acquire the car would be tax deductible if you claim using logbook method
as to which option is ideal for you, i'll have to know more about your personal tax situation.
As motor vehicle is a depreciable item, therefore, normally i wouldn't recommend going with the more expensive option, unless you are in need of a new car and your tax rate is quite significant.

fztt

我想成立一个Family Trust, 网上花100多就可以拿到律师看过的trust deed. 请问我拿到trust deed以后，除了申请TFN,ABN,还需要其它注册手续吗？要到什么部门登记缴费吗？

shuangchao

原帖由 fztt 于 2010-11-25 16:13 发表
我想成立一个Family Trust, 网上花100多就可以拿到律师看过的trust deed. 请问我拿到trust deed以后，除了申请TFN,ABN,还需要其它注册手续吗？要到什么部门登记缴费吗？ ...

you need to have the trust deed stamped at State Revenue Office.

i'd recommend you have someone look over the deed you bought off the internet, some internet deeds are rubbish.

shuangchao

linxinkai

你好，请问一下

假设 如果我的公司年盈利10万，扣除30%公司税后 是 7万，我把这7万分配给我的个人账户，那这7万是作为已经franked30%税率的dividend，也就是说只要我的margin tax rate没达到38%这档，我就不需要额外缴税了，因为已经交过公司税了
还是和工资一样要计入 缴税？

谢谢

shuangchao

原帖由 linxinkai 于 2010-11-27 21:51 发表
你好，请问一下

假设 如果我的公司年盈利10万，扣除30%公司税后 是 7万，我把这7万分配给我的个人账户，那这7万是作为已经franked30%税率的dividend，也就是说只要我的margin tax rate没达到38%这档，我就不需要额外缴税了，因为 ...

hi, if you have no other income, then your total gross taxable income will be 10w, including 3w paid. in which case, you'll have a tax payable of $25450, which means you'll have a refund of $25450 - $30000 = $3050 (excluding medicare levy surcharge)

shuangchao

shuangchao

IceCreamz

Hi,
How much is the cost of depreciation report? For an investment house that's 40 years old, is it worth getting one done?
Thanks!

小妞儿

巴黎春天

帮顶。。

[ 本帖最后由 巴黎春天 于 2010-12-3 18:22 编辑 ]

yzf686

原帖由 IceCreamz 于 2010-12-2 21:53 发表
Hi,
How much is the cost of depreciation report? For an investment house that's 40 years old, is it worth getting one done?
Thanks!

not really worth that. according to ATO, every new house has 40 years dep'n period, which is 2.5% per year. if you bought a old house, you only can claim the remaining part. in your case, the house is 40 years old, so you do not have any dep'n to claim.

some info for you: if you bought a new house, did the dep'n report and claimed dep'n every year, when you want to sell your house, you have to deduct dep'n you claimed before from the cost base, which means the capital gain will more and you will need to pay more CGT. thus, it is the question that get money now or save when you sell. however, it will be different if the house was your main residence at the beginning.

[ 本帖最后由 yzf686 于 2010-12-3 23:18 编辑 ]

shuangchao

原帖由 yzf686 于 2010-12-3 23:15 发表



not really worth that. according to ATO, every new house has 40 years dep'n period, which is 2.5% per year. if you bought a old house, you only can claim the remaining part. in your case, the house ...

all valid points, for 40 year old properties, unless they had major renovation recently, there is no point doing depreciation report.
as for capital gain consequences, due to the fact that if you hold a property over 12 months, capital gain is halved for tax purposes, it makes the depreciation claims to be more worthwhile. as you can claim 100% of the depreciation today, and pay tax on 50% in the future. in addition, there is also time value of money to consider.

shuangchao

shuangchao