Small business CGT concession

chasenew

想请教一下，to be eligible for CGT concession under small business concession, under basic condition, if we are qualify for business turnover under $2 million, do we also need to satisfy for condition of maximum net asset test of $6m? 是两个条件都需要达到，或者只需要达到一个就可以了

zgfn022

去看政府官网：https://www.ato.gov.au/General/O ... entities---Chinese/

核实您的企业是否属于小企业实体
如果您的营业额在当前财政年度符合以下三项条件之一，那么您的企业就属于小企业实体：

• 上一财政年度的营业额少于1000万澳元
• 当年的营业额预计少于1000万澳元
• 当年年末的实际营业额少于1000万澳元。
  

但是1000万澳元的营业额门槛只适用于大部分优惠，以下除外：

• 小企业所得税税务抵销，相应的营业额门槛为500万澳元
• 资本增值税 (CGT)优惠，相应的营业额门槛为200万澳元。
  

不过如果您的企业不属于小企业
如果您的企业在某个财政年度不属于小企业，那么您仍然可以享有：

• 资本增值稅优惠– 如果您通过了600万澳元最高净资产值测试
• FBT停车免税 – 如果在相关FBT年开始前结束的财政年度，您的毛总收入少于1000万澳元。
  

总结下来就是两种情况你都可以申请CGT优惠：

• 是小企业并且营业额在200万澳元以下
• 不是小企业但您的总资产（去除了未产生收入的资产，例如自住房）小于600万澳元
  

还有第三种，不过这个不太清楚。your asset was used in a closely connected small business感觉比较模糊。

你具体想申请什么优惠？

stexuxu

一个就可以

zgfn022

如果是想申请CGT优惠，有4个具体的优惠，分别对应4个条件：

• 如果您年满或超过55周岁，已经退休，并且您的企业拥有某个资产达15年，那么您在出售该资产时无需支付CGT。
• 如果您拥有某个活动资产，那么您在处置该资产时，只需支付50%的资本增值税。
• 对于销售活动资产所产生的资本增值税，一生最多可以享受50万澳元的豁免。如果您未满55周岁，必须将豁免金额支付给符合条例的退休公积金基金或退休储蓄账户。
• 如果您处置某个活动资产，并购买替换资产或改进现有资产，那么您可以延迟一年支付资本增值税。
  

zgfn022

顺便把英文网站给你附上

https://www.ato.gov.au/general/capital-gains-tax/small-business-cgt-concessions/

原文
These concessions are available when you dispose of an active asset and any of the following apply:

• you're a small business with an aggregated annual turnover of less than $2 million
• your asset was used in a closely connected small business
• you have net assets of no more than $6 million (excluding personal use assets such as your home, to the extent that it has not been used to produce income).
  

chasenew

非常感谢大家

chasenew

非常感谢大家

chasenew

非常感谢大家

Tukewu

To qualify for the four small business capital gains tax (CGT) concessions, you must satisfy the 'basic conditions' that are common to all the concessions

Tukewu

https://www.ato.gov.au/general/capital-gains-tax/small-business-cgt-concessions/basic-conditions-for-the-small-business-cgt-concessions/

TerryGan

只要一个就可以，但是过程比较复杂，最好还是找专业人士咨询。如果有信托和公司作为中间实体的话还有更多tests，而且前几年在有些方面相关法律还做过修改。

JohnnySu

两个条件之一即可

JohnnySu

还是让会计师帮你安排把。small business CGT concessions 几个concessions之间的使用顺序有一定灵活性

theluckyrocky

there are circumstance that 6m net assets test need to be satisfied. One key requirement in the SB CGT concession  is the asset is an active assets. If the owner of the assets is not the trading entity, than the owner of the asset will have to be tested for small business test (6m net assets test in many case.)

https://www.ato.gov.au/General/Capital-gains-tax/Small-business-CGT-concessions/Basic-conditions-for-the-small-business-CGT-concessions/Passively-held-assets/

"You can access the small business concessions for a CGT asset you own if the asset is used or held ready for use in, or inherently connected with, a business carried on by your affiliate, or an entity connected with you. You must satisfy the following conditions:

    your affiliate, or entity connected with you, is a small business entity for the income year (that is, the income year in which the CGT event happens to your asset)
    you don't carry on a business in the income year other than in partnership
        if you carry on a business in partnership, the CGT asset is not an interest in an asset of the partnership
     
    your affiliate or entity that is connected with you at a time in the income year is the same small business entity that carries on the business and uses the asset at that time, and the asset is the same asset that also meets the active asset test at that time.

In determining whether the entity that uses the passively-held asset is a small business entity, there's a special rule for calculating aggregated turnover.

An entity that is your affiliate, or is connected with you, is deemed to be an affiliate of, or connected with the small business entity that uses the asset. In calculating the aggregated turnover of the small business entity, the turnover of entities that are deemed to be affiliates or connected entities must be included. The calculation of aggregated turnover is otherwise the same."

mmllyy

zgfn022 发表于 2021-4-23 09:53
如果是想申请CGT优惠，有4个具体的优惠，分别对应4个条件：

请问：•如果您不超过55周岁，必须将豁免金额支付给符合条例的退休公积金基金或退休储蓄账户。

如果您超过55周岁而且生意未到15 年？