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

22nomad22

问个简单的问题。

第一，我工薪族，上班。买了块地投资的。现在是interest-only, 现在给interest 是可以用来年底退税的时候deductible的吧，还是我卖地的时候加到cost里面啊？ 我有的选择的嘛？

第二， 如果我决定建房了然后自己住，自住之前的capial gains 是不是就不能做primay residence的CGT free了？

谢谢楼主了。

ccgg0996

你好， David, 请教一个问题。
比如我是一个公司在澳洲，组织一个收费活动在新西兰，如果invoice澳洲客户和海外客户，是否应该charge GST？谢谢

shuangchao

原帖由 ccgg0996 于 2011-5-1 21:35 发表
你好， David, 请教一个问题。
比如我是一个公司在澳洲，组织一个收费活动在新西兰，如果invoice澳洲客户和海外客户，是否应该charge GST？谢谢

what's the invoice for? service or sale of goods?
and where is the service provided? in NZ?

sydney1

David, 请教一个问题，4年前买了一个车45000，一直都是private use,但是今年有很大一部分67%用于business,所以今年就可以claim一些车的支出，包括折旧，但是今年的折旧怎么算牙，我觉得用45000算是不对的，应该减去decline in value.但是decline in value是怎么算呢，如果用gerenal pool的话，第一年是不是还是可以用15%,之后用30%,谢谢

ccgg0996

原帖由 shuangchao 于 2011-5-2 12:31 发表


what's the invoice for? service or sale of goods?
and where is the service provided? in NZ?

谢谢答复！
invoice for service(conference registration fee)which provided by Australian company, conference will be organised in Australia, but held in NZ.

岁月留下的痕迹

今天去见过DAVID了，人很好，回答问题也是很认真仔细，谢谢了！！

shuangchao

原帖由 ccgg0996 于 2011-5-2 20:53 发表



谢谢答复！
invoice for service(conference registration fee)which provided by Australian company, conference will be organised in Australia, but held in NZ.

thanks for your reply, export of services is always very hard to determine, the ato will look at where the service is conducted physically as well as how the service is conducted.
based on the information give by you, the conference is held overseas, the fee collected is relating to the overseas conference if paid by overseas customers (money tt from overseas), i'd be same to assume it is a gst free transaction being export of services.
if the volume is significant, i'd recommend you cross check with your accountant and keep records in case of future audit.

hc9004

DAVID ,请教个问题。

如果我的CONTRACTOR是PTY LTD形式的，我支付1万给他公司，他公司有3个人给我工作，那么这种情况我还要付SUPER给他公司么，要付的话 具体怎么计算呢

hc9004

补充下问题，ATO有一条说明
COMMON MISTAKE MADE BY EMPLOYER :
NOT UNDERSTANDING THEY NEED TO PAY SUPER FOR ANY CONTRACTOR THEY PAY UNDER A CONTRACT THAT IS MAINLY FOR THE CONTRACTOR'S LABOUR,EVEN IF THE CONTRACTRO QUOTES AN ABN.
我查阅了ATO的相关资料，得出以下结论：
1.如果是SOLE TRADE,根据EMPLOYEE/CONTRACTOR DECISION TOOL,得出是EMPLOYEE 而非UNDER A AGREEMENT 。再根据SG ELIGIBILITY DECISION TOOL,得出要付SUPER.
2. 如果是COMPANY,PARTNERSHIP AND TRUST形式，根据EMPLOYEE/CONTRACTOR DECISION TOOL,得出是UNDER A AGREEMENT 。再根据SG ELIGIBILITY DECISION TOOL,得出还是要付SUPER.
对于第二点的结论 我比较迷惑。所有才有了楼上一问。 请解惑

ccgg0996

原帖由 shuangchao 于 2011-5-3 10:46 发表


thanks for your reply, export of services is always very hard to determine, the ato will look at where the service is conducted physically as well as how the service is conducted.
based on the infor ...

Thanks for your reply.  I can understant what you mentioned about overseas customers, how about australian customers?Can I charge gst?Thanks.

22nomad22

#1354， 楼主，怎么没回答这个问题啊？

xinxin119

hehe, too many demand for your  honorary work ..keep up , man

酷酷奇

请问DAVID，如果是公司的话，DIRECTOR的保险是否可以作为EXPENSE的？谢谢

shuangchao

原帖由 22nomad22 于 2011-5-1 21:15 发表
问个简单的问题。

第一，我工薪族，上班。买了块地投资的。现在是interest-only, 现在给interest 是可以用来年底退税的时候deductible的吧，还是我卖地的时候加到cost里面啊？ 我有的选择的嘛？

第二， 如果我决定建房了然后自己住，自住之前的capial gains 是不是就不能做primay residence的CGT free了？

谢谢楼主了。

sorry, i missed your question before,

1. like you said, you bought the land for resale purpose later, the interest will form part of the cost of the land, its not deductible against your other income at year end
2. no, it can still be exempt, assuming you have no other principal residence before you moved into this one.

NOTE: please consult your local professional for complex tax matters, without conducting interview, i can not always give the best advise tailored to your situation.

[ 本帖最后由 shuangchao 于 2011-5-4 23:22 编辑 ]

shuangchao

原帖由 hc9004 于 2011-5-3 11:34 发表
DAVID ,请教个问题。

如果我的CONTRACTOR是PTY LTD形式的，我支付1万给他公司，他公司有3个人给我工作，那么这种情况我还要付SUPER给他公司么，要付的话 具体怎么计算呢

the key here is to distinguish employees from independent contractors, normally if your contractor operate through company, the company also engage people performing principal work (employees/other contractors). your are paying fix fee to the company being the 10000, assuming its for one project. if the contractor/company also advertise and work for other business.
I can safely assume that you DON'T have to pay SUPER.

most people get into trouble with the tax office/worksafe/sro because they replace employees with ABN holders, while so called "contractor" are no different from employees in terms of work nature, work hours and payment terms...etc etc.

btw, have you rang my office asking this question already?

NOTE: please consult your local professional for complex tax matters, without conducting interview, i can not always give the best advise tailored to your situation.

shuangchao

原帖由 酷酷奇 于 2011-5-4 08:50 发表
请问DAVID，如果是公司的话，DIRECTOR的保险是否可以作为EXPENSE的？谢谢

i assume you are talking about private health insurance? the answer is NO

NOTE: please consult your local professional for complex tax matters, without conducting interview, i can not always give the best advise tailored to your situation.

shuangchao

原帖由 xinxin119 于 2011-5-4 00:26 发表
hehe, too many demand for your  honorary work ..keep up , man

thanks. help me correct my answers if i miss anything.

icac

不好意思，我有问题

我刚刚转到新公司，有 Telecommunication Allowance（$120一月）, 这部分钱需要报税吗？
另外是不是可以用来打私人电话呢？

hc9004

allowance 一般要报税的 以年终的GROUP CERTIFICATE 为准，上面会有你的ALLOWANCE具体多少，那个数目要报税。 打私人电话也没什么关系。。。老板不管你就行，税局不会查的

hc9004

原帖由 shuangchao 于 2011-5-4 23:30 发表


the key here is to distinguish employees from independent contractors, normally if your contractor operate through company, the company also engage people performing principal work (employees/other  ...

谢谢

没有打过电话哦

shuangchao

原帖由 icac 于 2011-5-5 09:37 发表
不好意思，我有问题

我刚刚转到新公司，有 Telecommunication Allowance（$120一月）, 这部分钱需要报税吗？
另外是不是可以用来打私人电话呢？

Yes, its part of your taxable income
using it for private calls is up to you, however, if there is not business usages, the entire 120 x 12 = 1440 is taxable at your marginal tax rate.

icac

原帖由 shuangchao 于 2011-5-5 16:16 发表


Yes, its part of your taxable income
using it for private calls is up to you, however, if there is not business usages, the entire 120 x 12 = 1440 is taxable at your marginal tax rate.

Lets say if its half half? would the business use part fall into other tax rate?

酷酷奇

原帖由 shuangchao 于 2011-5-4 23:31 发表


i assume you are talking about private health insurance? the answer is NO

NOTE: please consult your local professional for complex tax matters, without conducting interview, i can not always give t ...

谢谢指教

shuangchao

原帖由 icac 于 2011-5-5 18:40 发表


Lets say if its half half? would the business use part fall into other tax rate?

no, it won't fall into other tax rate, it simply means your half of your allowance is taxable, while the other half is offsetted by your business use deductions.

icac

Thank you so much, really appreciated ~

花河马

请问，我自己有full time工作，打算开个ABN给人拍个照片啥的，我买的相机等等配件都可以算到避税吗？

谢谢！

shuangchao

原帖由 花河马 于 2011-5-9 14:01 发表
请问，我自己有full time工作，打算开个ABN给人拍个照片啥的，我买的相机等等配件都可以算到避税吗？

谢谢！

well,相机等等配件 are considered as business expenses, they can offset against your business income, however, you can't claim against your salary income straight away.

in order for the expenses to offset your full time salary income, you must pass NON-COMMERICAL LOSS RULE. one of the easiest test to pass the rule is that you must generate $20,000 sales from your photography business first and if you still make a loss after that, you may be able to offset the loss against your salary.

NOTE: please consult your local professional for complex tax matters, without conducting interview, i can not always give the best advise tailored to your situation.

zqf2011

原帖由 shuangchao 于 2011-5-9 20:37 发表


well,相机等等配件 are considered as business expenses, they can offset against your business income, however, you can't claim against your salary income straight away.

in order for the expenses to  ...

LZ好.我以前问过类似的问题,就是用小生意的损失来减少全制工资收入的想法.假如工资收入100K/年,照相馆损失80K/年,理论上是否可以只有100-80=20K/年要上税(当然,技术上有些要求,就象您提到的)?谢谢.

shuangchao

原帖由 fingertip 于 2011-5-10 14:35 发表
请问楼主，google adsense的广告收入如何缴税？因为我除了网上的收入还有工作上的收入，两个是不是应该一起缴税？是不是申请一个ABN要划算些？谢谢回答。

yes, you need to report both income, and yes, you do need an ABN, for very small operation, sole trader abn is sufficient and recommended.

shuangchao

原帖由 zqf2011 于 2011-5-10 08:13 发表

LZ好.我以前问过类似的问题,就是用小生意的损失来减少全制工资收入的想法.假如工资收入100K/年,照相馆损失80K/年,理论上是否可以只有100-80=20K/年要上税(当然,技术上有些要求,就象您提到的)?谢谢.

Yes, assuming non-commercial loss rules are passed

however, i have to stress the point that using small business to reduce tax on salary does not work and carries significant audit risks which is entirely borne by the client (not the accountant).