Partership盈利亏损分配比例实施几年后可以更改吗？什么手续？

KEVINQ

如题，谢谢

jeff_lawsons

Generally each partner's entitlement to a share of the net profit/loss of the partnership is determined by their legal interest in the partnership. You would not be able to vary each partner's legal interest in the partnership.

However, you may consider paying a 'salary' to the working partner to recognise that partner's additional contributions to the partnership while the other parter is on leave.

However, there must be an effective agreement in place before the end of that income year in question.

"Salary" drawn by partners from a partnership, for income tax purpose, is merely a way of partnership distribution. Allowing a partner to draw a partnership salary is considered as a contractual agreement among the partners to vary the interests of the partners in the partnership. The Commissioner in TR 2005/7 considers that for such an agreement to be effective for tax purposes in an income year, the agreement must be entered into before the end of that income year.

Further, a salary paid to a partner is not deductible to the partnership when calculating the net income of the partnership.

Please refer to TR 2005/7 for more information on partnership salary:

http://law.ato.gov.au/atolaw/vie ... ;PiT=99991231235958