召唤大神解答：除了本职工作外，只做uber eats需要注册abn吗？还有关于车子贬值的问题求助。谢谢

castback

uber eats是今年刚出没多久的服务，只是单纯的快递不送货。
我是8月份开始做的，所以上个财政年别人怎么弄得我也不清楚。

Q1：
按照目前的要求uber需要abn和gst，但是uber eats需要abn吗？
我问过uber的support了，他们回答是不必要。
"ABN is not necessary and you may continue taking in deliveries as usual."
如果我申请并使用了abn，有多少abn的开销呢？

Q2：
目前开的是04年的三菱magna，公里数也挺高的了。22w km
打算贷款换车，这样的情况下，如果我有用abn的话，是不是把车贷放abn下比较合算。
目前有做vehicle log book，看情况大概有30%-40% uber eats的business km.
如果不需要abn的话，也可以做汽车贬值吗？旧车实在是没得好贬值了，主要是考虑换车之后的事情。

谢谢。

jeff_lawsons

ABN

1. Generally, an individual taxpayer would need to register for ABN if he/ she is carrying on an enterprise.

According to paragraph 9-20(1)(c) GST Act, an 'enterprise' is defined as 'an activity, or a series of activities, done on a regular or continuous basis'.

MT 2006/1 at the link below provides some guidance on whether an activity is classified as carrying on an enterprise for ABN/ GST purposes.

http://law.ato.gov.au/atolaw/vie ... 20061/NAT/ATO/00001

2. In your case, it is likely that you are providing food delivery services via Uber EATS for a fee would likely to be considered as carrying on an enterprise thus would need to register for ABN.

GST
1. Generally, if a taxpayer is carrying on an enterprise and the current GST turnover or projected GST turnover of all enterprises carried on by an individual taxpayer is more than $75,000 per annum, he/ she would be required to register for GST.

In saying that, according to subsection 144-5(1) GST Act, a taxpayer is required to be registered for GST if he/ she is carrying on an enterprise of supplying taxi travel regardless of whether their GST turnover meets the registration turnover threshold ($75,000 per annum).

'Taxi travel' means transporting passengers by taxi or limousine for fares. The ATO interprets taxi travel to include transport of passengers provided by Uber drivers.

2. In your cae, if you only provide Uber EATS services (food delivery services) and not providing services of transporting passengers via Uber or other taxi travel services, you should not be required to register for GST if your current GST turnover or projected GST turnover is less than $75,000 per annum.

Depreciation on MV

A taxpayer can claim a deduction for the decline in value of a depreciating asset to the extent that the asset was used for the purpose of producing assessable income.

Therefore you can only claim the depreciation as deduction if the car was used in carrying your delivery business, in which case you must have an ABN.

When working out the decline in value of a depreciating asset, you must choose between one of these two methods:

• Diminishing value method

• Prime cost method.

Once you choose one method for a particular asset, you cannot change to the other method.

castback

jeff_lawsons 发表于 2016-9-19 13:26
ABN

1. Generally, an individual taxpayer would need to register for ABN if he/ she is carrying on a ...

感谢回复