请教

快乐每一天

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[ 本帖最后由 快乐每一天 于 2010-12-3 16:11 编辑 ]

LENNY_DONG

If it is real business, not just subcontractor.  Use the partnership to split income and reduce tax liabilty.

If it is not business which is personal service income, you can distribute income to partners.

leo727

warning:
General anti-avoidance rules and how they may apply to a personal services business

If you split personal services income with an associated person, or with another entity associated with you, then Part IVA may apply to that arrangement. However, you can pay remuneration (for example, salary or wages) to an associate (or a service trust) for bona fide services related to the earning of your personal services income if that amount is reasonable for the services provided by them.3 In supporting the claim it would be advisable to have details of the dollar value of the hourly rate of pay and the number of hours being paid (recorded by for example time sheets, diary records or the like) and of the duties involved and how they relate to the work being undertaken by the principal

and ato target the arrangement like this which split income to un-worked wife or husband to reduce tax

leo727

If you are operating through a partnership

If you are in business and you conduct that business with your spouse through a genuine partnership then this will be accepted for income tax purposes.

Where the partnership income results from the personal services of one or more of the partners (not from the services of employees or the use of income-producing assets) and where there is splitting of that personal services income which reduces the amount of income tax which might otherwise be payable, then Part IVA may apply to this arrangement.

要先搞清楚是否是psi,然后是否是真正的partnership,如果另外一方根本不工作的话,是不可以pay得

[ 本帖最后由 leo727 于 2009-4-22 12:14 编辑 ]

快乐每一天

原帖由 STS-TAX 于 2009-4-22 11:14 发表
If it is real business, not just subcontractor.  Use the partnership to split income and reduce tax liabilty.

If it is not business which is personal service income, you can distribute income to pa ...

能更清晰的界定business / subcontractor吗？

shuangchao

Consider this issue first

How do you generate the income? is it through your own skill or sale of certain products?

leaving the abn, partnership issues aside for the time being.

Do you both work to generate an income? or is it just you working for someone else, and you would like to give some of your money to your wife.

快乐每一天

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[ 本帖最后由 快乐每一天 于 2010-12-3 16:09 编辑 ]

LENNY_DONG

General admin job does not mean she can share income, becoz your main income earner.

Anyway, u can pay associate income to ur wife but can not creat loss

快乐每一天

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[ 本帖最后由 快乐每一天 于 2010-12-3 16:10 编辑 ]

杂烩饭

跟帖同问， 今年已经买了一个笔记本准备报税了，买第二个能不能也拿来报税？

[ 本帖最后由 杂烩饭 于 2010-12-3 16:20 编辑 ]

LENNY_DONG

原帖由 杂烩饭 于 2009-4-22 16:29 发表
跟帖同问， 做IT的abn,今年已经买了一个笔记本准备报税了，买第二个能不能也拿来报税？

请问楼上的在哪，Mel or Syd, 是全职accountant? 能否请你帮忙报税？

如果工作需要，当然可以。但是你最好选折下。
因为今年有DEDUCTION ALLOWANCE,也就是说，从1月到6月30号前买的超过1000的ASSET可以有额外申报30%折旧。

你可以选折取其一或是全报。关键看工作了，是不是需要家里一个上班处一个，SELF ASSESSMENT.

我有TAX AGENT LICENSE,独立的。在MEL的，不过全澳洲都可以做，PAPERLESS的时代！！

详细请看偶签名。

[ 本帖最后由 STS-TAX 于 2009-4-22 18:30 编辑 ]

LENNY_DONG

原帖由 快乐每一天 于 2009-4-22 16:28 发表



so we can not just register a partnership and then share the income, can we?
I check some info from online/ato website, there seems to be no compulsory requirement that all partners have to inv ...

这里的税务系统讲究个人自我评估先，然后如果审计到你，你就要提供相关材料。

如果按你情况，做的生意，80%收入来自一个源头或是你是主要收入创造者，那么基本上来说这个收入不允许SPLIT.

当然不代表在报税时你不可以SPLIT，因为你自我评估先。ATO不会先管这个。

但是如果审计到你，发现你的生意结构属于PERSONAL SERVICE INCOME。 那你就会END UP WITH COURT。。。这是我老板经常说的话。。。嘿嘿

chocachu

原帖由 STS-TAX 于 2009-4-22 18:26 发表



如果工作需要，当然可以。但是你最好选折下。
因为今年有DEDUCTION ALLOWANCE,也就是说，从1月到6月30号前买的超过1000的ASSET可以有额外申报30%折旧。

你可以选折取其一或是全报。关键看工作了，是不是需 ...

Investment allowance is for business only, is it? and its not assets over $1000, its eligible assets over $1000
why do you always make such misleading comments? STS-TAX
As a tax consultant myself, i find your advise abit careless.

leo727

lz说 “I get this income from my skill”，基本可以想象是psi了，所以我前面说的基本覆盖psi为什么不可以给unwoked wife发工资，

即使lz接受某些人的意见发了工资，或者distributed income, then
澳洲税法规定 special rates of tax will put on uncontrolled partnership income,
section 94 规定 "future tax" on uncontrolled partneship income of person over 18 yeas of age, the future tax rate is the top marginal rate of tax tax reduced by the average rate of tax applicable to the taxpayer's total taxable income

举例：
假设joe earn total taxable income of $40000, 这40000中间有32000 was uncontrolled partnership income, 假设joe 没有其他deduction,

tax payable on $40000  ---------------------------------------------------------------------$6600
future tax on partnership on uncontrolled income ---------$32000 x 28.5% = $9120
medical levey---------------------------------------------------------------------------------- $600
total tax payable-------------------------------------------------------------------------------$16320

future tax is
45%- (6600/40000x100)% = 28.5%

law is there,it is your option to decide to followe it or not. but people like registed tax agent should not give advice like this, lucky or been catched, who will suffer the penalty and interest charge on unpaid tax?

[ 本帖最后由 leo727 于 2009-4-22 21:14 编辑 ]

chocachu

agree with Leo,

快乐每一天

什么是"uncontrolled" partnership income?

shuangchao

原帖由 快乐每一天 于 2009-4-22 21:50 发表
什么是"uncontrolled" partnership income?

uncontrolled partnership income refers to income that is a product of income splitting.
Leo's comment is correct. I would not recommend you going down the income splitting path based on the information you have provided so far.

shuangchao

Just on an related topic, partnership is a outdated and have far too many limitations. Under we are talking about a business with extremely low turnover & no growth potential whatsoever. I would not consider using a partnership.

快乐每一天

thank all the above Helpers.