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本帖最后由 cmaaccounting 于 2018-1-6 16:33 编辑
小弟在澳从事会计十多年，下面是一些常见的避税方法
Family Trust
可以把利润分发给你的父母
可以把利润分发给你的bucket company and tax at 28.5%
缺点：利润不可以保留在Trust里。
Company
有限liability，利润可以保留在公司,Tax at 28.5%,
缺点：不能借钱给director,公司为员工提供福利的附加 Fringe benefits tax
Sell of small business （卖生意）
当你出售你的生意时，你要缴纳 capital gains tax。例如，你以10万元的价格买下了一个企业，你以100万元的价格出售。你需要支付$ 90万的税。
不过，营业额低于200万元的小型企业有优惠。这个叫“Small business CGT concessions”.有可能你不需要支付任何税款。
这也可能适用于出售您的商业物业 (commercial property)
Business restructure
如果你restructure your business(重组你的企业)，比如从 sole trader to a company ，也会有 capital gains tax.但是，您可以申请Rollover relief，那就不需要缴税。
Self managed superfund
Tax at 15%。 In-specie contribution into super.
你可以把你的 commercial property (商业财产)转让到你的 superfund 里面。 然后把property租回给你的公司。你的公司可以扣28.5% 税，你的 superfund 只交15%税
退休后，您出售物业时不需要收税。
缺点：建立费用 (setup fee)很高
专业人士 - PSI / PSB / Business Structure
Professionals such as accountants, doctors, IT consultants etc cannot setup a company or a trust to split income. This will be caught by PSI rules.
Personal service income (PSI) – For example, you are an IT Consultant earning $120K a year, you want to setup a company and work as a contractor for the same employer and tax at 28.5%. This will be caught by the PSI rules and cannot split income and all the income will become part of your salary. Until you start your own business and become a PSB (see below), you will be able to pay to your spouse and claim home occupancy expenses.
Personal service business (PSB) – For example, the IT Consultant starts a company, using home office, advertise to public, have many different clients. This will satisfy the PSI tests and you can pay wages to your wife at a market rate and also claim home office expenses. Say, if your wife does bookkeeping work for you for 3 days a week. You can pay her say $40K-$50K per year. You cannot pay her $120K for a bookkeeping job, this would be unreasonable and will be caught by ATO. The remaining profits have to be paid out to yourself, you can only retain a small profit in the company.
Business structure - For example, the IT Consultant’s business grow to $500K profits, you hire 10 employees, you rent an office and you have many many more clients. The $500K profits were generated from your business structure but not from your own personal effort. In this case, the company can then pay you a market rate salary e.g. $120K, the remaining profits can be retained in the company/trust and split with your wife and children.
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太（泰）逍遥 （81楼有彩蛋） (2022-8-8) harbridge 
发表于 2018-1-6 16:29
