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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%. |
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墨尔本夏日海滩最后的清凉 (2011-12-30) yeu008 
发表于 2012-9-30 16:30
