|
|
此文章由 coffee_bean 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 coffee_bean 所有！转贴必须注明作者、出处和本声明，并保持内容完整
他说的ABN不是公司ABN，是solo trader这种个人ABN，在符合某些条件的情况下，是可以抵扣solo trader的其他收入所交的税，例如PAYG。不过我理解应该是有很严格的条件的，找到网上有个介绍在这里。
https://itp.com.au/small-business-tax-loss/
“As a sole trader or an individual partner in a partnership, if you meet at least one of the non-commercial loss requirements, you can offset your business losses against other taxable income (such as salary or investment income) in the same tax year. The non-commercial loss requirements include:
- Your business is engaged in primary production or professional arts and you earn less than $40,000 from other sources (excluding net capital gains) in a tax year.
- Your individual income is less than $250,000 (excluding any taxable amount released through the First Home Super Saver Scheme) and either:
- Your taxable business income is at least $20,000 in the tax year
- Your business has produced a profit in three out of the past five years (including the current year)
- Your business uses, or has an interest in, real property worth at least $500,000, and that property is used on a continuing basis in a business activity (this excludes your private residence and adjacent land)
- Your business uses certain other assets (excluding motor vehicles) worth at least $100,000 on a continuing basis.
- You have been granted a Commissioner’s discretion allowing you to offset the loss.
If you do not pass at least one of these tests, your business losses are deferred to the following year to offset business income in that next year first. If a loss in the business is still generated the following year and one of the above tests is not passed, the loss will again be deferred until one of the tests is passed or the future business income has absorbed all the unclaimed losses.”
|
|
聊聊澳洲咖啡 (2010-1-9) amber2009 
楼主:sydgcc
发表于 2023-12-9 11:43
