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

liangmice

Hi David,

我有partnership 的ABN, 想在下个财年买一部新车，请问：
1. 能用税前的钱买吗？
2. 如果是company的方式呢？
3. 如果都不行，是否只有lease的方式了？
谢谢了

shuangchao

原帖由 liangmice 于 2009-6-3 13:16 发表
Hi David,

我有partnership 的ABN, 想在下个财年买一部新车，请问：
1. 能用税前的钱买吗？
2. 如果是company的方式呢？
3. 如果都不行，是否只有lease的方式了？
谢谢了

Do you mean you have salary income too? and you want to buy a car with before tax salary income?
or do you mean you want to purchase a car with partnership income.

liangmice

原帖由 shuangchao 于 2009-6-3 14:24 发表


Do you mean you have salary income too? and you want to buy a car with before tax salary income?
or do you mean you want to purchase a car with partnership income.

我做contract,用ABN和中介签的合同，既partnership有收入。

shuangchao

原帖由 liangmice 于 2009-6-3 15:23 发表


我做contract,用ABN和中介签的合同，既partnership有收入。

you can purchase motor vehicle with your contractor income, there is no issue with that.
i assume you registered a partnership abn to split the income with your spouse. you must be careful of the PSI (personal service income) rules, if the income is paid to you for your personal efforts and skills, in simple terms, you make the money, your spouse has nothing to do with your job. The money you make is potentially caught under PSI rules and can not be split, instead, it has to all go to you at year end.

freebird

也是有关买车的问题想向David请教
如果以公司名义买的车，100% for business use and the business is eligible to small business concession
这个车子的depreciation 可以放到general pool 里面去么？
还是要单独做depreciation schedule

[ 本帖最后由 freebird 于 2009-6-4 14:36 编辑 ]

shuangchao

原帖由 freebird 于 2009-6-4 14:28 发表
也是有关买车的问题想向David请教
如果以公司名义买的车，100% for business use and the business is eligible to small business concession
这个车子的depreciation 可以放到general pool 里面去么？
还是要单 ...

my understanding is that this bonus depreciation will go into a separate item in your upcoming tax return. it does not affect your normal depreciation process. You can put it in the pool, depreciate as per normal e.g. 15% first year etc etc, as a separate exercise, you calculate the bonus depreciation based on cost base and put the result into the new item (under reconciliation section, i believe) in your company's tax return.
This is something new, no one has actually done this in practice, so i am confident but not 100% certain. Art, Leo, STS, please yell out if you have a different understanding.

gnorud

纯粹是为了避税

我有申请过一个ABN
本身职业是IT, 现在想采购一些电脑设备
可不可以用ABN 来购买那些设备 然后享受一些ABN上的税务优惠？
那样会不会导致我退税很复杂？
个人主要收入就是朝九晚五加上利息和股票的收入，是不是普通的个人退税更划算？

gnorud

纯粹是为了避税

我有申请过一个ABN
本身职业是IT, 现在想采购一些电脑设备
可不可以用ABN 来购买那些设备 然后享受一些ABN上的税务优惠？
那样会不会导致我退税很复杂？
个人主要收入就是朝九晚五加上利息和股票的收入，是不是普通的个人退税更划算？

shuangchao

原帖由 gnorud 于 2009-6-5 11:31 发表
纯粹是为了避税

我有申请过一个ABN
本身职业是IT, 现在想采购一些电脑设备
可不可以用ABN 来购买那些设备 然后享受一些ABN上的税务优惠？
那样会不会导致我退税很复杂？
个人主要收入就是朝九晚五加上利息和 ...

First of all, i'd like to clarify, having an ABN does not give anyone an automatic tax advantage, i think alot of people have this mis conception that an business number will magicly reduce their tax legally. it is actually not true.

In your case, you intend to purchase some computer equipment for resale i assume. you intend to run a business, therefore you require an ABN. now, you may register an ABN as a individual sole trader, which i believe is what you are considering at the moment. (although you can run the business though company, trusts etc, each has its own advantage & limitations)
this business will be separate to your normal employment, and it is certainly not complicated to do. any profit you make from this business will be taxed at your marginal tax rate. you may be able to claim rent/interest on mortgage (occupancy costs) if the principle place of business is your home, e.g. people come to your home to consult you with IT issues & purchases parts from you. claim is made in relation to the room/worshop you use as your business area.

gnorud

原帖由 shuangchao 于 2009-6-5 11:55 发表


First of all, i'd like to clarify, having an ABN does not give anyone an automatic tax advantage, i think alot of people have this mis conception that an business number will magicly reduce their  ...

我从ABN上还没有任何收入 也没有过GST的记录  采购设备是初步的 这样的话会不会因为没有交过生意税 所以不能退税啊？

shuangchao

原帖由 gnorud 于 2009-6-5 12:21 发表


我从ABN上还没有任何收入 也没有过GST的记录  采购设备是初步的 这样的话会不会因为没有交过生意税 所以不能退税啊？

yes, there is non-commercial loss rules to prevent you from deducting your current loss against your other income. there is no tax refund for you in terms of your business activities.
However, you possibly still get a tax refund depending on your other income level, work related deductions, withholding tax paid etc etc.

gnorud

原帖由 shuangchao 于 2009-6-5 12:32 发表


yes, there is non-commercial loss rules to prevent you from deducting your current loss against your other income. there is no tax refund for you in terms of your business activities.
However, yo ...

谢谢Shuangchao的详细解答 ：）

freebird

原帖由 shuangchao 于 2009-6-4 14:52 发表


my understanding is that this bonus depreciation will go into a separate item in your upcoming tax return. it does not affect your normal depreciation process. You can put it in the pool, deprecia ...

谢谢解答

chocachu

顶一下

youpassit:)

我整个FINANCIAL YEAR有两份工作，第1份工作收入占绝大多数，第2份工作就几个星期。但为了第二份工作，我从去年7月一直在准备，投入了大量的人力财力，超过了10K，也就是说，远远大于我那几个星期的收入，我这个能TAX DEDUCTION吗？

谢谢！

shuangchao

原帖由 youpassit:) 于 2009-6-11 21:55 发表
我整个FINANCIAL YEAR有两份工作，第1份工作收入占绝大多数，第2份工作就几个星期。但为了第二份工作，我从去年7月一直在准备，投入了大量的人力财力，超过了10K，也就是说，远远大于我那几个星期的收入，我这个能TA ...

sounds like your incurred some sort of expenses before you even had the second job. in that case, generally NO.
to give you a definite answer, you can msg me details of the preparations you did, when did you start the second job. etc etc.

wellye

问LZ个问题，如果是拿FAMILY VISA得TR，报税是单独个人报呢 还是要FAMILY报税？ 因为我个人认为是没有FAMILY报税这个说法的，但是否可以拿CONCESSION又要看FAMILY收入，迷惘ING。。。
比如，A收入50K，B收入8000因为工作时间短。那么是不是A可以申请一个MEDICARE LEVY的DEDUCTION以及最高2100的配偶的低收入的补贴(大概可以拿到170左右)，B今年有1700得PAYG了，因为可以拿750的OFFSET，是不是可以差不多全退回来了。谢谢

shuangchao

原帖由 wellye 于 2009-6-12 21:40 发表
问LZ个问题，如果是拿FAMILY VISA得TR，报税是单独个人报呢 还是要FAMILY报税？ 因为我个人认为是没有FAMILY报税这个说法的，但是否可以拿CONCESSION又要看FAMILY收入，迷惘ING。。。
比如，A收入50K，B收入8000因为 ...

you are correct there is no family tax return, but spouse income does affect one's tax refund/payable
B (tax resident) should have all withholding refunded if B's income is only 8k
well, in terms of spouse offset, the offset maybe affected if B became an australian resident during the year (there must not be an entitlement to FTB part B too)

acheng

Hi Shuangchao,

My situation is :  My income before tax is just under $75000(super inc.), my partner doesn't work. We don't have child.  And we don't have any investment. We bought a land couple weeks ago(hopefully to build my own house), which will be titled next year.
How can we make best use of tax rebate ?
Thanks

shuangchao

原帖由 acheng 于 2009-6-13 15:05 发表
Hi Shuangchao,

My situation is :  My income before tax is just under $75000(super inc.), my partner doesn't work. We don't have child.  And we don't have any investment. We bought a land couple we ...

which tax rebate are you referring to specificly? are you asking if you will receive any rebates in relation to purchase of the land?

mjmaps

请教一下，如果一家丈夫年入11万，妻子4万，考虑topup一些钱去super，多少合适？

shuangchao

原帖由 mjmaps 于 2009-6-13 21:37 发表
请教一下，如果一家丈夫年入11万，妻子4万，考虑topup一些钱去super，多少合适？

it is very hard to answer this type of questions, there is no hard and fast rules to how much is appropriate. i need to know more about your age and financial situations

shuangchao

D

jenny123

Hi, David,
我有一小孩读kindy， 有family tax benefit a,b, 上班并且part time 读tafe， 今天收到ato的信说我们可以claim education tax refund. 额度是350元。我08年买了手提电脑和打印机等。
我想请教：除了这个education tax refund, 我还可以申请其他的refund for 电脑和打印机宽带等东西吗？ 还有，这个 education tax refund是ato写给我老公的，但他没有交税的，能申请education tax refund吗？还是以我的名义去申请？

问题太多了， 不好意思，谢谢了。

MelBo

David,
如果我有份工作$50，000/yr， 另外注册了一个ABN Partnership，注册了GST做小生意。进货$20，000, 销售收入$21，500，实际支出$36，000，损失$14,500。这部分损失可否用来抵工资收入呢？
谢谢。

shuangchao

原帖由 MelBo 于 2009-6-18 15:34 发表
David,
如果我有份工作$50，000/yr， 另外注册了一个ABN Partnership，注册了GST做小生意。进货$20，000, 销售收入$21，500，实际支出$36，000，损失$14,500。这部分损失可否用来抵工资收入呢？
谢谢。

What you need to look at in this case is the non-commercial loss tests, tax payer may offset business loss against their other assessable income if one of the four non-commercial loss rules are passed. the test that is most relevant to you is the income test, which requires your business activity to produce assessable income of at least $20,000. You turnover barely passes this test, but you haven't state whether $21,500 include GST or not (which may affect the outcome). on top, i am assuming you only have 1 business activity, in other words, you didn't earn 21500 from multiple business activities

shuangchao

原帖由 jenny123 于 2009-6-18 13:29 发表
Hi, David,
我有一小孩读kindy， 有family tax benefit a,b, 上班并且part time 读tafe， 今天收到ato的信说我们可以claim education tax refund. 额度是350元。我08年买了手提电脑和打印机等。
我想请教：除了这 ...

you husband can still claim education tax refund even if he is not required to lodge tax return. he needs to lodge a education tax refund form.
computer related equipments such as flash disk, internet cable, can be claimed too. but the maximum refund for the year is $375 for primary school child and $750 for secondary school child. However, excess eligible expense can be rolled over to the next year.

zebrafish

请问：
1。非税务居民在澳州的利息收入6000以下要交税吗？6000以上呢？
2。从今年7月起，非税务居民要交税的差额吗（比如大陆和澳洲税率差10％）？
谢谢！

shuangchao

原帖由 zebrafish 于 2009-6-18 20:17 发表
请问：
1。非税务居民在澳州的利息收入6000以下要交税吗？6000以上呢？
2。从今年7月起，非税务居民要交税的差额吗（比如大陆和澳洲税率差10％）？
谢谢！

1. Yes, non-resident tax payer is not entitled to the tax free threshold.
2. non-resident tax payer is only assessable on australian sourced income, the tax rate for 09 starts at 29c per dollar and goes all the way to 45c per dollar. chinese tax rate will not change the tax you pay on australian sourced income.

jenny123

谢谢david，你真好人。 请问我读tafe的学费能claim吗？如能，怎么claim？