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

shuangchao

原帖由 taxation 于 2011-1-4 19:45 发表
谢谢david,

如果澳洲公司从海外进口的是software或service,因为software直接就通过网上可以下载，然后交钱买个license就行了，service也是无形的，都不通过海关，这要不要交GST呢，

如果我把这些进口的software或service在卖 ...

you won't pay GST twice, this type of situation is quite common, if you purchase licenses from overseas, there will not be any GST on the purchase as its all done over the internet, however, you'll have to charge your customer GST if the software are sold to local customers for use in Australia. if you buy the software for $50, you add $10 margin on the software. you have to charge the customer $66 to make the $10 profit.

shuangchao

原帖由 coolboyzth 于 2011-1-7 18:38 发表
本人有个疑问是关于澳洲公司海外投资所得税：

如果有一个澳洲公司A, 与一海外公司B合作, 在B的国家成立另一家合资公司C.

如果公司C的一财政年利润已经被所在地的政府征收公司税30%.  澳洲政府是否还对公司A所占的股 ...

this will depend on the country the dividend is paid out of. and if the income tax is actually PAID.
generally speaking, if the overseas company has paid 30% tax, you will not be double taxed here in Australia.

jackie03187

Hi David,

I have some questions regarding my boyfriend resident-purpose property.

basically, we are not married, our income only around $40k per person. we bought the unit i.e @ 1/1/2011. we pay the home loan together with joint account.

if we would like to let part of the property as investment purpose, say 10%
our annal income will be: ( the rental is $85/week. so annual rental income is$ 4420). so my bf and me both have $2210 extra income
our deduction: 10% * loan payable=10% * $19000=$1900
                            10%* running cost=10%* $3640= $364
                            total deduction relating rental is $2264, so $1132 person.
also, when we sell the property, we need pay 10% capital gain tax.

the questions are:               
!>. is my calculation  right？in  this circumstance, we paid more tax instead of return more tax.
2>. if this method is ok, then what percentage should we let out in order to make more tax claim. could you please show the calculation


much appreciation in advance!
Anna.

shuangchao

原帖由 jackie03187 于 2011-1-9 00:38 发表
Hi David,

I have some questions regarding my boyfriend resident-purpose property.

basically, we are not married, our income only around $40k per person. we bought the unit i.e @ 1/1/2011. we pay the ...

Hi, Anna

1. your calculation seems correct, however, the percentage you use is not realistic. even if you rent out one room, percentage is normally 30% to 50% depending on the size of the house
2. i generally don't recommend clients use their Principle residence for NG purposes. but answer to your question depends on the growth rate of your property. the higher the potential your property has, the less benefit you will receive tax wise.
a lot people rent out their own house, but do not declare the income, however, this is ILLEGAL.

ttxiaobao

楼主，我也想问个问题。

我有两分工作，第一个为annual $24,000上税，第二个是个小的清洁生意，annual $30,000上税。请问这样一来，是否第二份工的$30,000要全部按照45％来交税呢？谢谢

barca57

23AJ

ruth0224

我也有个问题想问楼主
我父母去年拿到PR,是那种付费的父母移民.我妹妹是担保人,我和老公是经济担保人,请问我今年退税的时候,关于父母这块,我是否能退一部分税?

shuangchao

原帖由 ttxiaobao 于 2011-1-11 16:34 发表
楼主，我也想问个问题。

我有两分工作，第一个为annual $24,000上税，第二个是个小的清洁生意，annual $30,000上税。请问这样一来，是否第二份工的$30,000要全部按照45％来交税呢？谢谢 ...

No.  your tax will be based on annual total income of 54000. you are still in the 30% tax bracket.

shuangchao

原帖由 ruth0224 于 2011-1-12 15:34 发表
我也有个问题想问楼主
我父母去年拿到PR,是那种付费的父母移民.我妹妹是担保人,我和老公是经济担保人,请问我今年退税的时候,关于父母这块,我是否能退一部分税? ...

parent offset have nothing to do with 担保人. if you parents stays with you since last year, live in the same house. you have to provide them with food and clothing, they have no income.
then chances are yes, you may be eligle for offsets.
tax accountants will go through your eligibility when preping your returns at year end. but even if you have paid the entire fees for your parents migration, doesnt mean there are any tax benefits for y ou.

无敌小太妹

我也有个问题想问楼主. 我和老公只有一个小生意收入，利润一平摊基本谈不到缴税。现在准备生孩子。请问申请parental leave好，还是baby bonus and family assistance好呢？

taxation

David,
请问Discretionary Trading Trust的income tax return如果收入是负的，是不是也要每年做income tax return,和普通company tax return的lodge 有什么不同，谢谢

sydney1

David,

你好，有个问题请教

non-proft orgnization 是不是不用lodge income tax return,但是还是要做GST的，怎样知道non-profit orgnization不用lodge income tax return,谢谢啦

shuangchao

原帖由 taxation 于 2011-1-14 15:26 发表
David,
请问Discretionary Trading Trust的income tax return如果收入是负的，是不是也要每年做income tax return,和普通company tax return的lodge 有什么不同，谢谢

you need to lodge a trust tax return, beware of trust loss rules, you may want to do a family trust election to avoid lossing the loss in the future.

taxation

原帖由 shuangchao 于 2011-1-15 11:44 发表


you need to lodge a trust tax return, beware of trust loss rules, you may want to do a family trust election to avoid lossing the loss in the future.

谢谢David,有点不清楚，就是Discretionary trust是不是就是family trust,我这里的这个trust是几个朋友一起弄的，但注册的是Discretionary Trading Trust,谢谢啦

shuangchao

原帖由 taxation 于 2011-1-15 23 begin_of_the_skype_highlighting              2011-1-15 23      end_of_the_skype_highlighting:59 发表

谢谢David,有点不清楚，就是Discretionary trust是不是就是family trust,我这里的这个trust是几个朋友一起弄的，但注册的是Discretionary Trading Trust,谢谢啦

from tax perspective, discretionary trust is not automatically a family trust under tax law.

shuangchao

原帖由 sydney1 于 2011-1-14 17 begin_of_the_skype_highlighting              2011-1-14 17      end_of_the_skype_highlighting:34 发表
David,

你好，有个问题请教

non-proft orgnization 是不是不用lodge income tax return,但是还是要做GST的，怎样知道non-profit orgnization不用lodge income tax return,谢谢啦

well, there are many types of non-profit orgnisations, i guess the key is to identify if the organisation generates any taxable income which will result in them having to lodge tax returns. i.e a club purely funded and enjoyed by its members, it has a golf club that's only used by members, and it has a restaurant that's open both to public and members. there may be some taxable profit/loss from the public side using the restaurant.
its a case by case, just because someone calls it a non-profit organisation does not mean its free from tax/lodging tax returns.

alice_meng

I have a question in regards to the investment property depreciation. Say if I bought an apartment for $490k and I've reported to ATO as it is my investment property. After 3 years, I decided to sale the apartment for $590k, which the capital gain is $100k. During the 3 years period, my apartment depreciated based on $10k per year, what is the best way for me to utilise these depreciation? Should I claim it across 3 year's period which will reduce my cost base later on, or should I not claim it at all?

I've read a lot of the articles suggest to claim it across the 3 years period, however I don't tthink this is really good as it will lower the cost value of the property which will derive a higher capital gain hence higher tax.

Thanks for any suggestions !

taxation

原帖由 shuangchao 于 2011-1-16 15:14 发表


from tax perspective, discretionary trust is not automatically a family trust under tax law.

谢谢啦，如果trust过去几年都没有lodge income tax return,那么现在补做可以吗，那个election可不可以补呢，主要是想把前几年的loss carry forward 到今年，谢谢

shuangchao

原帖由 taxation 于 2011-1-18 10 begin_of_the_skype_highlighting              2011-1-18 10      end_of_the_skype_highlighting:22 发表

谢谢啦，如果trust过去几年都没有lodge income tax return,那么现在补做可以吗，那个election可不可以补呢，主要是想把前几年的loss carry forward 到今年，谢谢

yes, you can and you have to lodge outstanding returns

judyqianqian1

原帖由 alice_meng 于 2011-1-17 23:59 发表
I have a question in regards to the investment property depreciation. Say if I bought an apartment for $490k and I've reported to ATO as it is my investment property. After 3 years, I decided to sale  ...

我有相关的疑问,我的投资房如果原价70万,银行贷款很少,房子租金收入减去贷款利息及物业管理,中介费后仍是正收入,我没有澳州PR,作为海外投资者,应该交纳29%的收入税,我是否可以要求将公寓房折旧考虑进去,使租金收入接近0,假设三年间,我的房子共折旧5万,三年后,我的房子卖了65万,这种情况下,我也不需交纳GST了?

shuangchao

原帖由 alice_meng 于 2011-1-17 23 begin_of_the_skype_highlighting              2011-1-17 23      end_of_the_skype_highlighting:59 发表
I have a question in regards to the investment property depreciation. Say if I bought an apartment for $490k and I've reported to ATO as it is my investment property. After 3 years, I decided to sale  ...

generally i'd recommend over 3 years unless your personal tax rate is very low. this is because even though the cost base is reduced, any increased gain is halved for tax purpose, plus there is time value of money, we all like to get our hands on the money first.

shuangchao

原帖由 judyqianqian1 于 2011-1-18 16 begin_of_the_skype_highlighting              2011-1-18 16      end_of_the_skype_highlighting:54 发表

我有相关的疑问,我的投资房如果原价70万,银行贷款很少,房子租金收入减去贷款利息及物业管理,中介费后仍是正收入,我没有澳州PR,作为海外投资者,应该交纳29%的收入税,我是否可以要求将公寓房折旧考虑进去,使租金收入接近0,假设三年间,我的房子共折旧5万,三年后,我的房子卖了65万,这种情况下,我也不需交纳GST了?

hmmm, i am confused by your question, there will not be any GST on your property, as its sale of residential property by an individual investor.

judyqianqian1

原帖由 shuangchao 于 2011-1-19 12:08 发表


hmmm, i am confused by your question, there will not be any GST on your property, as its sale of residential property by an individual investor.

1.我是海外人士,甚至没有去过澳洲,在墨尔本买的公寓可以算自住房吗?如果不算,卖房时是否应该交GST?
2.另外我还想问问您,如果我把房子出租了,租金收入是否可以减掉当年房子折旧费用后再按有关规定交个人收入所得税?

shuangchao

原帖由 judyqianqian1 于 2011-1-19 16 begin_of_the_skype_highlighting              2011-1-19 16      end_of_the_skype_highlighting:46 发表

1.我是海外人士,甚至没有去过澳洲,在墨尔本买的公寓可以算自住房吗?如果不算,卖房时是否应该交GST?
2.另外我还想问问您,如果我把房子出租了,租金收入是否可以减掉当年房子折旧费用后再按有关规定交个人收入所得税?

1. i think you may CGT. the answer is yes, there will be CGT in your case
2. Yes, you can use depreciation to offset your rental income

judyqianqian1

原帖由 shuangchao 于 2011-1-20 10:02 发表


1. i think you may CGT. the answer is yes, there will be CGT in your case
2. Yes, you can use depreciation to offset your rental income

非常感谢!
1.不好意思我想问下什么是CGT?
2.新公寓如何算折旧?需要找政府指定机构算还是自己就可以做?
3.您是否愿意提供年度税务申报代理服务?我在澳洲没有其它任何收入,没有TFN,只有一套刚交接的公寓,正准备委托中介出租, 代理费用是多少?

shuangchao

原帖由 judyqianqian1 于 2011-1-20 13 begin_of_the_skype_highlighting              2011-1-20 13      end_of_the_skype_highlighting:40 发表

非常感谢!
1.不好意思我想问下什么是CGT?
2.新公寓如何算折旧?需要找政府指定机构算还是自己就可以做?
3.您是否愿意提供年度税务申报代理服务?我在澳洲没有其它任何收入,没有TFN,只有一套刚交接的公寓,正准备委托中介出租, 代理费用是多少?

1. CGT in your case, is tax on profit made from selling your investment property
2. you need to find a licensed quantity surveyor to do the depreciation report for you.

shuangchao

shuangchao

原帖由 无敌小太妹 于 2011-1-12 22:56 发表
我也有个问题想问楼主. 我和老公只有一个小生意收入，利润一平摊基本谈不到缴税。现在准备生孩子。请问申请parental leave好，还是baby bonus and family assistance好呢？

sorry, i missed your questions, based on the limited info you have given, PARENTAL LEAVE will give you more benefit

chocachu

shuangchao