|
此文章由 911110000 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 911110000 所有!转贴必须注明作者、出处和本声明,并保持内容完整
PSI 的前提是 你有PSE, 你那个ABN 注册的是什么形式的entity?
Alienation of personal services income (PSI)
The issue of alienation of PSI has been topical for many decades. This is because a person earning income from their own efforts and paying tax at high marginal individual tax rates can potentially save large amounts of tax by diverting that income into or through an entity such as a trust or a company. There are two potential benefits in doing this. First, the income can be diverted to family members or associates who are on lower marginal rates. This is readily achieved, for example, with a discretionary trust by making income distributions. Second, the income can be retained in a company where the flat tax rate is currently 30%. |
|