请教专业人士: 关于小生意退税

Wobat

我在帮做小生意的亲属退税. 她的生意没有赢利, 她还有另外一份在公司打工的工作, 那么这个生意上的损失能抵扣她上班的工资收入吗?

感觉小生意报税挺麻烦的,第一次做,没有头绪.

astina

No if revenue from her business is lower than $20k

休

You will be able to offset a loss against other income if your business meets at least one of the following criteria:

    * the assessable income from your business is at least $20,000 in the income year. If you have not carried on your business for a full year, you can make a reasonable estimate of what you would have made over a full year
    * your business has a profit in three of the past five years, including the current year. A business has a profit when its assessable income is more than its tax deductions for the income year
    * your business uses or has an interest in, real property worth at least $500,000, and that property is used on a continuing basis in a business activity. Real property includes land; interests in land such as leases; and structures, such as buildings, fixed to the land (excludes your private residence and adjacent land)
    * the value of other assets you use in your business on a continuing basis is at least $100,000. You can count the value of four types of assets; depreciable assets, trading stock, leased assets, and trademarks, copyrights and similar rights. (Motor vehicles are excluded.)

Wobat

谢谢阿丝,休

我还在想呢, 如果能抵扣的话,不都做小生意了吗? 原来ATO是有办法的.