请问:可不可以把投资房收入转到个人super contribution 来减个人所得税率？

MarkBlack

个人只有投资房收入,没有其他收入.

如果不可以有没有办法,把投资房收入转到个人super contribution 来减个人所得税率？

JohnnySu

It is possible to setup a SMSF and transfer the property into it.

The property would go in as a contribution and the contribution caps at the moment are 25k for concessional contributions and 450k for non-concessional contributions (including bring forward the next two years) so if the value of the property is under 475k(including stamp duty) you may be able to do it in one year. Otherwise it would have to be split which is almost impractical.

If there is a loan on the property only the net value would be your contribution but you would have to get a loan in the superfund and this can be difficult because of the strict borrowing rules for superfunds.

If the property was successfully transfered into the SMSF you can rent it out or sell it as usual but any proceeds would have to stay in the fund until you turn 60/65.

I would not do this unless I run out of other options

LENNY_DONG

Firstly

READ THIS

Due to new rulings it is clear that SMSFs can purchase residential property. Now many people just like you are using their SMSF to purchase residential property as well as commercial property.

Some further details on the SMSF status is:
•Your currently owned residential property cannot be transferred into your SMSF   
•Residential property for investment can be purchased by your SMSF
•Money can be lent to your SMSF for the purchase of property   
•Usually 80% of the purchasing price of residential land can be taken from your SMSF or 65% can be borrowed for the purchase of commercial property

LENNY_DONG

Secondly,

How much your rental income?

Income under 20000 is tax free

but if you transfer 20000 in to super fund will pay 3000 dollar tax as 15% tax rate.

also, If it is comercial property or property for business purpose( certain factors)you can transfer into fund but will pay CGT on the property

Unless you have large amount of rental income from commercial property but not reisdential property as not allow by the law to transfer

ronitrue

if your NET rental income (after deducting all your rental expenses) is $20,000
when you don't have any other income your tax is only about $600

if this $20,000 goes to the super fund, the tax is $3000

You pay more tax in Superfund, unless your net rental income is over proximately $40000.

Also when you transfer property to super fund, there might be stamp duty payable.

Also as "taxbreak" mentioned above, you can't touch any rent income untill you turn 60/65......

global123

LENNY_DONG

I think I need mark this point

Due to new rulings it is clear that SMSFs can purchase residential property. Now many people just like you are using their SMSF to purchase residential property as well as commercial property.

Some further details on the SMSF status is:
•Your currently owned residential property cannot be transferred into your SMSF   

JohnnySu

STS-TAX 发表于 2012-11-14 10:29
I think I need mark this point

Due to new rulings it is clear that SMSFs can purchase residential p ...

Yes, it has to be a commercial property as well.

nsourire

学习

LENNY_DONG

taxbreak 发表于 2012-11-14 11:48
Yes, it has to be a commercial property as well.

I SUGGEST YOU AS CA GIVE ADVICE PROPERLY. IT IS NOT MINOR ISSUE

OTHERWISE YOUR STATEMENT WILL MISLEADING LOTS PEOPLE

kawara

STS-TAX 发表于 2012-11-14 12:23 I SUGGEST YOU AS CA GIVE ADVICE PROPERLY. IT IS NOT MINOR ISSUE

OTHERWISE YOUR STATEMENT WILL MISLEADING LOTS PEOPLE

I SUGGEST YOU AS A CA (GIVE ADVICE PROPER), IT IS NOT A MINOR ISSUE

OTHERWISE YOUR STATEMENT WILL MISLEAD LOTS OF　PEOPLE

LENNY_DONG

kawara 发表于 2012-11-14 12:28
I SUGGEST YOU AS A CA (GIVE ADVICE PROPER), IT IS NOT A MINOR ISSUE

OTHERWISE YOUR STATEMENT WILL ...

MY ENGLISH IS POOR

BUT WONT MISLEADING

I WANT TO TYPE CHINESE BUT NO CHINESE VERSION HERE.

BUT THANK YOU FOR YOUR TIME TO FIXING IT

kawara

STS-TAX 发表于 2012-11-14 13:44
MY ENGLISH IS POOR

BUT WONT MISLEADING

对不起啦，还以为你装B呢，道歉

LENNY_DONG

kawara 发表于 2012-11-14 14:09
对不起啦，还以为你装B呢，道歉

I agree....

Too much english like zhuang b.....

No worries

xinxin119

horrible advice !!!

breezedgs

精英啊，真心的...

waynepublic

STS-TAX 发表于 2012-11-14 11:00
Firstly

READ THIS

如果我想用SMSF买自己的房子，真的不能操作吗？可不可以把现有房子转赠给父母，然后从父母那里过户给SMSF？转赠是否可以避免STAMP DUTY？

JohnnySu

waynepublic 发表于 2012-11-14 22:34
如果我想用SMSF买自己的房子，真的不能操作吗？可不可以把现有房子转赠给父母，然后从父母那里过户给SMSF ...

Properties own by associates are treated the same as yours for this purposes.

Stamp duty is a separate issue. It is a state based tax.  Stamp duty is payable if you transfer the property to the parents.

大饼

那用SMSF买套投资房可以吗?

LENNY_DONG

waynepublic 发表于 2012-11-14 22:34
如果我想用SMSF买自己的房子，真的不能操作吗？可不可以把现有房子转赠给父母，然后从父母那里过户给SMSF ...

I do not think you will be exempt stamp duty unless you pass away(Sorry to say)

Also, I do not think property can transfer into super especially residentail property own under your name

Commercial property is exception

LENNY_DONG

大饼 发表于 2012-11-15 08:42
那用SMSF买套投资房可以吗?

You can buy investment property if it is a directly transaction.

but bank set up fee between 1500-2500

structure set up fee 1500-2500

if you do not need borrow from bank, initial cost is very low

JohnnySu

大饼 发表于 2012-11-15 08:42
那用SMSF买套投资房可以吗?

yes you can but first you should consider if it is worth doing it.
Think about the investment itself, the actual tax benefits, the conditions on withdrawal etc before arriving to a conclusion.
It is worth talking to an accountant in details.

大饼

taxbreak 发表于 2012-11-15 09:50
yes you can but first you should consider if it is worth doing it.
Think about the investment itse ...

等哪天工资涨到接近足迹平均水平,我会考虑找个account谈谈

多谢

3IX37

I have not kept on track with SMSF rules for a few years now, so I m no expert in this regard. I however did some browsing and found the below article is rather informative. I hope you would also find it helpful.

"The Superannuation Industry (Supervision) Act (SIS Act) sets the ground rules for your Self Managed Superannuation Fund.  Due diligence must be taken to ensure you invest correctly and do not breach the SIS Act.

Firstly, your SMSF must have an investment strategy that allows you to invest in direct real property, before you even think about investing in real estate. As a responsible trustee, you must prepare and implement an investment strategy for your SMSF.  Remember the strategy needs to show the purpose behind the strategy and how it will benefit the members of the SMSF.

Types of Property
Your SMSF can have investments in the following types of real property:

commercial property, this may include a factory, warehouse, business leased premise etc. and
residential property or real estate
Some of the restrictions that apply include not being able to acquire a property from a person or entity that is related to a trustee member of your SMSF. This restriction also applies to leasing the fund’s property to a person or entity related to a trustee or member of your SMSF.

The door in not totally closed though, the exception to the rule is that your SMSF is allowed to acquire from and lease business real property to a person or entity related to a trustee or member of your SMSF.

If gearing is involved in the purchase of a property an “instalment” trust (or a custodial trust) must be set up to hold the new asset until it is no longer required as security.

SMSF Property Checklist

YES – Your SMSF can purchase Business real property at market value from a trustee or member of the fund or a related party and can be commercially leased to a business related to a trustee or member or related party. An example of business real property is a property that is wholly used by one or more businesses. Your SMSF could for example purchase your business premises if that is where your business operates from.

NO - Your SMSF is not allowed to purchase a residential property from a trustee or member of the fund or a related party, and cannot lease the residential property to a trustee or member of the fund or a related party. So your fund cannot buy your own home or your existing investment property from you.

YES –Your SMSF can purchase ‘Off the plan’ property such as an apartment as long as the deposit and  costs such as the stamp duty to secure the purchase are not borrowed (existing funds are required) and once the apartment is completed and strata titled,  finance can be used to complete the purchase in line with the banks requirements.

NO - Your SMSF cannot purchase land and construct a house on that block using borrowings, or purchase a house and land package using borrowings. The rules are constantly changing so check with a professional or the ATO if you are unsure how it may affect you.

Risks
A major risk worth noting is that your property may not value up when it is completed, so you need to do your due diligence (or have someone do it for you) to mitigate this otherwise your whole super fund could be at risk you could lose the deposit if you are unable to settle on finance. A smart thing to do may be to leave a cash buffer of 10-20% in the SMSF just in case the banks value it down depending on the property market at the time the property completes.

Keep the ATO off your back and invest successfully by sticking to the rules to ensure you don’t put yourself and your retirement assets at risk.  Getting professional advice is a must for any diligent investor.

Still not sure? Download the FREE Guide to Buying Property in SMSF here.


Calculate your superannuation balance at retirement Download the Investment Calculator FREE Trial!.


Disclaimer:This article is prepared for MMC and is provided solely for general guidance only. It is based on the interpretation of the laws and ATO rulings, including draft rulings, applicable to self managed superannuation funds and other information available as at January 2012. The content of this article is general only and does not consider your personal circumstances. Accordingly, before doing anything you should obtain professional financial, legal and taxation advice. This booklet is not a substitute for seeking your own professional advice. While all care has been taken in the preparation of the contents of this booklet, no members of MMC or related entities, nor any of their employees or directors gives any warranty of accuracy or reliability nor accept any liability in any other way, including by reason of negligence for any errors or omissions contained herein, to the extent permitted by law."

Reference:
http://www.mymoneycalculator.com ... y-in-an-smsf-rules/

thomas-wang

建议楼主找专业的会计师，获取针对你个人情况的专业意见。

STS-TAX 和 taxbreak 说的都没有错，但是有一点，他们给的都是general advice。

用SMSF structure 需要慎重，因为如果你的 fund  被 ATO 认定 non-compliance， 后果将是非常非常非常严重的。可以说，到那时，没有任何一个会计师可以帮到你。

tonnyxu

你需要建立smsf一共约2500，然后每年会计审计费用大约3000，省得税能超过这些费用吗？

LENNY_DONG

tonnyxu 发表于 2012-11-18 00:03
你需要建立smsf一共约2500，然后每年会计审计费用大约3000，省得税能超过这些费用吗？ ...

建立1500最多了

审计和会计如果只是个房子1500最多了

tonnyxu

STS-TAX 发表于 2012-11-18 10:01
建立1500最多了

审计和会计如果只是个房子1500最多了

Trust deed 800
Abn Tfn 500
trustee Company registration 800
外带其他可能费用，2500 不算高。另外每个律师会计收费不同，你保证不超过1500？

会计费1500审计费1000。可能会低于这个数，但是1500就很难说了，大家都想分杯羹，每日收你一点。更何况有了smsf以后瞎搞的大有人在，能控制自己的钱了会仅仅留个投资房么？用来买私家车的都看到过。这时候会计和审计的费用就往上彪了。

LENNY_DONG

tonnyxu 发表于 2012-11-18 11:03
Trust deed 800
Abn Tfn 500
trustee Company registration 800

我就1500可以做这些东西。

如果SMSF小型一点，审计加会计就是1500，没有什么不能做的。我找的审计师有超过25年的CA鬼佬

你给的价格我认为是暴利

LENNY_DONG

tonnyxu 发表于 2012-11-18 11:03
Trust deed 800
Abn Tfn 500
trustee Company registration 800

瞎搞的话就报给ATO

客户不遵守游戏规则那么最后就会受到应有的惩罚。

我从来不担心，因为人在做，天在看

小心驶得万年船