卖生意的CGT的计算

fabulous

一个company，经营一个small business，现在 把生意卖了，又赚钱，这个生意是自己一手建立的，没有goodwill，赚的钱需要计算capital gain，有大侠帮忙理清一下思路吗？具体怎么记账，和怎么计算cgt？

我现在的想法是：
因为是company，没有general的discount
但是可以有small business concession，有50%的reduction，还可以有什么办法降低CGT呢？还有，这个capital gain应该是记录在company的退税中吧？记账上 应该怎么记？

thomas-wang

See if you can contribute some to super (retirement exemption) or if rollover applies.

Capital gain will need to be included in company's  account and tax return.

The only problem you will have is unfranked dividend when shareholders want to take money out.

LENNY_DONG

Small business 15-year exemption

If your business has owned an asset for 15 years and you are aged 55 years or over and are retiring, or if you are permanently incapacitated, you won't have an assessable capital gain when you sell the asset.

LENNY_DONG

Small business retirement exemption

A capital gain from the sale of a business asset will be exempt up to a lifetime limit of $500,000. If you are under 55 years of age, the exempt amount must be paid into a complying superannuation fund or a retirement savings account to obtain the exemption.

LENNY_DONG

楼上两条如果可以满足，可以免除CAPITAI GAIN.

记账的话

CR GAIN OF SALE OF BUSINESS
DR CASH AT BANK

fabulous

LENNY_DONG 发表于 2013-3-14 19:14
楼上两条如果可以满足，可以免除CAPITAI GAIN.

记账的话

第一条不满足，第二条他们不想放super，就只有50%的reduction可以用啊

如果多开点工资能用capital gain 来抵充income loss吧？

fabulous

LENNY_DONG 发表于 2013-3-14 19:14
楼上两条如果可以满足，可以免除CAPITAI GAIN.

记账的话

还有 我觉得这个journal这样不完整吧？

Dr Bank
Cr Gain of sale business
Cr Assets

LENNY_DONG

fabulous 发表于 2013-3-15 12:24
还有 我觉得这个journal这样不完整吧？

Dr Bank

As your description is no goodwill, I do not know why you need credit asset.

No asset has been generate as owner set up brand new business

xlyu621

I am thinking sale of a business as a going concern which is exempt for CGT.

sale of a business as a going concern means selling the business which will continue trading by vendor.

ATO information link
http://www.ato.gov.au/content/39522.htm

xlyu621

Dr Bank
Cr Sale proceeds

You don't need to sale assets separately from business and no internal goodwill recognised. bookkeeping is different tax.

fabulous

xlyu621 发表于 2013-3-15 13:28
I am thinking sale of a business as a going concern which is exempt for CGT.

sale of a business as  ...

有going concern 是不用charge gst把？

fabulous

LENNY_DONG 发表于 2013-3-15 13:16
As your description is no goodwill, I do not know why you need credit asset.

No asset has been ge ...

嗯。。。那shop里的fix assets，要从账面上折掉啊，这些不就是cost base吗？那cost base怎么算？是什么？

lee2267

fabulous 发表于 2013-3-15 17:33
嗯。。。那shop里的fix assets，要从账面上折掉啊，这些不就是cost base吗？那cost base怎么算？是什么？ ...

找资产折旧师 （quantity surveyor)

LENNY_DONG

fabulous 发表于 2013-3-15 16:31
有going concern 是不用charge gst把？

连你都懂，这个CA我就不说撒了。。。

fabulous

LENNY_DONG 发表于 2013-3-15 20:45
连你都懂，这个CA我就不说撒了。。。

我还是不懂啊，那账面上的那些资产怎么处理？店卖了，那些资产就没有了啊？要怎么做journal把这些消掉？

LENNY_DONG

fabulous 发表于 2013-3-15 21:48
我还是不懂啊，那账面上的那些资产怎么处理？店卖了，那些资产就没有了啊？要怎么做journal把这些消掉？ ...

那些剩余价值REVERSE 去SALE OF BUSINESS就可以了