请教个人收入税

fordiy

原本是通过Job Agent 每周发工资的，现在要转回自己的老板来发工资，老板要我提供ABN，然后由我自己交税、交super。这样由于有了有薪年假，年薪就低了很多。

请问这样自己交税，所交的税额和通过Job Agent所交的税额会相差多远？自己提供ABN类似根老板做生意，交的税率是否会高点呢？

这样自己交税是每月收到工资后去交还是在财年末递了报税表才交？

最后请问转长工后，新酬低了，但只是多了些有薪年假。这样到底是那种划算？

astina

没有具体数字，很难说明

税率是一样的，因为交的税种是一样的，都是income tax

休

提供ABN,你就变成一个不需交gst的小生意人,你要自己买Super,WorkCover,若果是个labor工,有什么三长二短,后果很严重的.

Diamond

fordiy  在 2005-6-29 11:10 PM 发表:

原本是通过Job Agent 每周发工资的，现在要转回自己的老板来发工资，老板要我提供ABN，然后由我自己交税、交super。这样由于有了有薪年假，年薪就低了很多。

请问这样自己交税，所交的税额和通过Job Agent所交 ...

1. If you provide ABN, you can select to pay GST or not (annual income below $50,000.00). If you pay GST, it means you need to give your boss receipt when you receive the payment as 'salary' from your boss. But you can deduct your 'expenditure' to lower your 'taxable income'. If you do not pay GST, it is similar to 'employee' without super and other benefits. Normally, there is a trade-off. Tax-rate is the same as you are not a company.

2. Normally if it is your first year, using ABN, the income tax will be paid at the end of the financial year as ATO has no idea what is your income. After the first year, they will ask you pay 'withholding income tax' if your income exceeds the threshhold. It is like a payment in advance. I am not too sure of the threshhold. Then you will have 'normal tax return' like employees.

3. If you are using ABN, the relationship between you and your boos is 'sub-contractor'. Generally, there will be no annual leave or other benefits. But it depends on your negotiation power.

The above ideas are subject to others' corrections.

溪霓冬雪

Diamond  在 2005-6-30 09:47 AM 发表:

1. If you provide ABN, you can select to pay GST or not (annual income below $50,000.00). If you pay GST, it means you need to give your boss receipt when you receive the payment as 'salary' from y ...

哈哈，会计高手又多了一个，请问这位筒子，哪里高就呢？

休

Diamond  在 2005-6-30 09:47 AM 发表:

2. Normally if it is your first year, using ABN, the income tax will be paid at the end of the financial year as ATO has no idea what is your income. After the first year, they will ask you pay 'withholding income tax' if your income exceeds the threshhold. It is like a payment in advance. I am not too sure of the threshhold. Then you will have 'normal tax return' like employees.

是这样计算的:
明年的taxablle income 等于今年的加上10%,算出应交税,根椐实际数目,决定是每季交或一次付清.

rdcwayx

难道自己和公司直接签合同（用自己的ABN), 工资可以高些吗？(因为少缴中介费了？）

如果年薪却低了，那么就是公司赚了。这样的话，还不如让中介操作呢。

fordiy

1、首先我是否应该选择GST，annual income below $50,000.00是没含super还是包括在内？
2、公司要我每月出invoice给他们，那我是否应该每月拿到薪金后去交税，还是存起来，预留到年末再交？
3、具体有哪些成本支出可以抵税？是否应该每样开支都要保留好receipt？租屋生活这些日常开支可以抵税吗？
4、自己买super有没有规定每月存入时间，是否可买可不买？

Diamond  在 2005-6-30 09:47 AM 发表:

1. If you provide ABN, you can select to pay GST or not (annual income below $50,000.00). If you pay GST, it means you need to give your boss receipt when you receive the payment as 'salary' from y ...

Diamond

溪霓冬雪  在 2005-6-30 09:55 AM 发表:

哈哈，会计高手又多了一个，请问这位筒子，哪里高就呢？

I am not an accountant. The reason that I have a rough idea is that the relationship bewteen my boss and I is 'sub-contractor'. I've used ABN for nearly three years.

I am happy to know you and other members in the forum!

Diamond

fordiy  在 2005-6-30 01:37 PM 发表:

1、首先我是否应该选择GST，annual income below $50,000.00是没含super还是包括在内？
2、公司要我每月出invoice给他们，那我是否应该每月拿到薪金后去交税，还是存起来，预留到年末再交？
3、具体有哪些成本支 ...

I will reply you tomorrow morning in detail.

It is a good thing to dicuss this matter here.

fordiy

Thank you so much

Diamond  在 2005-6-30 06:02 PM 发表:

I will reply you tomorrow morning in detail.

It is a good thing to dicuss this matter here.

fordiy

请问Diamond 什么时候可以回复啊

柯柯

好奇怪啊，如果有ABN你和公司的关系不就是SELF-EMPLYEE了？可是为什么还能有ANUAL LEAVE啊？那其他LEAVE是不是也可以享受呢？如果是这样的话，又比正常的PERMANENT高，但是很多别的开销项目又可以比一般的PERMANENT进行收入抵扣，我觉得比PERMANENT划的来呀！

fordiy

具体怎样划算呢？

提供ABN那些expenses可以抵税，有home office expenses和什么其他吗？
提供ABN后怎样报税才能最优最省？请前人指导啊~

柯柯  在 2005-7-3 04:03 PM 发表:

好奇怪啊，如果有ABN你和公司的关系不就是SELF-EMPLYEE了？可是为什么还能有ANUAL LEAVE啊？那其他LEAVE是不是也可以享受呢？如果是这样的话，又比正常的PERMANENT高，但是很多别的开销项目又可以比一般的PERMANE ...

[ Last edited by fordiy on 2005-7-3 at 11:26 PM ]

astina

建议你向ATO索取Tax Basics for Small Businesses,此类小册子是免费的,打个电话去即可.

Diamond

fordiy  在 2005-7-3 12:47 PM 发表:

请问Diamond 什么时候可以回复啊

Sorry for my late response.

1. Superannuation is not included in $50,000.00. This threshold just refers to your 'annual sales volume (income)'.

2. It depends on whether you select to pay GST or not.
    If you do choose to pay GST, you can select the payment frequency, quarterly or annually. Furthermore, you can select whether you pay an 'estimated, but fixed GST amount' or 'actual GST amount'. I use the quarterly payment of actual GST amount as an example:

    And you will receive the 'Business Activity Statement' every quarterly. And you will fill out two figures--- GST you will pay (according to your income) MINUS GST you can claim (according to your expenditure). You send your payment together with the Statement.

    For the income tax, if your income exceeds certain threshhold, ATO will ask you to pay in advance as withholding tax and they will calculate a figure for you.

    So, each quarter, you pay GST plus fixed income withholding tax. Then at the end of Oct. you can start your 'tax return'. For the first year when you use ABN, the income tax will be paid at the end of the financial year.

3.  Expenditures are various, which should be relevant to your 'business activities'.
     Tickets, Gasoline, Part of the rentals & electricity, Stationery, Gift(if you have the marketing services), professional books and etc.

      You have to use your 'smart heads' to think. Depending on different services you provide, you can have different 'expenditures'.

      Normally, you need to keep all the receipts for 7 years in order for the ATO to audit before destroying them.  Be careful anyway.

      Personally, you do not need an account. Every month, you just need to input your expenditures and the resulting GST. Your boss will give you the GST amount you need to pay. Oh, BTW, you use 'cash receivable or payable'. No need to apply the actual 'accounting principle', which may be very confusing finally.

      Hope I can type Chinese and the ideas may be helpful to you.

astina

感谢钻石回答的这么详尽

溪霓冬雪

人家都说久病成医，这个diamond也是呀，自己做着做着，比偶们学会计的知道得还详细，佩服！

astina

oh, she is not an accountant? PFPF

Diamond

fordiy  在 2005-7-3 11:26 PM 发表:

具体怎样划算呢？

提供ABN那些expenses可以抵税，有home office expenses和什么其他吗？
提供ABN后怎样报税才能最优最省？请前人指导啊~

Actually, the principle is quite simple. The key is to make your taxable income to be low. Especially, if your taxable income is made to 'enter into another taxing category', that is highly desirous as different tax rate will apply.

Diamond

Tks for ASTINA and 溪霓冬雪.

Happy to know you here. I hope others do not 'zuo wan lu', as I did before.

astina

mm是走弯路,不是zuo 弯路,嘎嘎

溪霓冬雪

astina  在 2005-7-4 03:20 PM 发表:

mm是走弯路,不是zuo 弯路,嘎嘎

AS JJ眼真尖！

fordiy

但是我仍有很多不明白的地方：
1、如果我要支付GST再加上fixed income withholding tax那岂不是比正常打工要多交税？GST是怎样计算？
2、每年收入除super后如有超过$50,000.00，就要pay GST，那么如果是有49,550的收入再加上在银行产生的利息，刚好超过$50,000.00的话，岂不是要多交税？这$50,000.00是减除成本后的收入net income还是未减除任何开支前的gross income？
3、使用cash receivable or payable是用作什么？而accounting principle又有何用？

盼复！

I'm so grateful for your kindly reply. Thank you again.

[ Last edited by fordiy on 2005-7-4 at 10:41 PM ]

Diamond

fordiy  在 2005-7-4 10:41 PM 发表:

但是我仍有很多不明白的地方：
1、如果我要支付GST再加上fixed income withholding tax那岂不是比正常打工要多交税？GST是怎样计算？
2、每年收入除super后如有超过$50,000.00，就要pay GST，那么如果是有49,55 ...

1. For the normal employee, the employer has deducted the 'estimated withholding income tax' in advance. Then at the end of the financial year, the employee will have the 'tax return'. It is the same principle. The only difference is that you pay your 'withholding income tax' by yourself, together with GST. If your actual tax liability is lower than the paid one, you can get a refund, like employee.

   The attractiveness is that you can 'control' your taxable income, and the employee can not. It is true that you might end up with paying more taxes finally. So, there is a trade-off. You pay GST, but you lower your tax income and increase the payment of GST.

    GST's calculation is simple: total expenditure/11%. Normally, in the ticket, for example, you can find out the 'GST' easily.

2. $50,000.00 is the gross income, if I remember correctly. It needs to be confirmed anyway.

3. Cash receivable or payable means:

   For example, you make the payment of 'rental' in June, but it is for the July period. The payment is regarded as the expenditure of June, instead of July. It is basing on the 'cash inflow/outflow'.  When such discrepancy arises, you should rely on the actual cash 'movements'. Hope you understand. If sth. is wrong, hope the professional accountant make the corrections.

garden_state

好帖子就是要加分!

休

fordiy  在 2005-6-30 01:37 PM 发表:

1、首先我是否应该选择GST，annual income below $50,000.00是没含super还是包括在内？
2、公司要我每月出invoice给他们，那我是否应该每月拿到薪金后去交税，还是存起来，预留到年末再交？
3、具体有哪些成本支出可以抵税？是否应该每样开支都要保留好receipt？租屋生活这些日常开支可以抵税吗？
4、自己买super有没有规定每月存入时间，是否可买可不买？

1;annual turnover of $50,000 or more 必须选择gst,在你的case就是invoice的总和.
2;第一年你不清楚能兼多少,ato更不清楚,因此年尾"秋后算账",第二年ato会给你一个估算,有异议,你也可给一个估算,然后决定你预交税和gst性质.
3;"ersonal services income" allowable deductions 参看ato详细例表假设你的生意是这个性质)
http://www.ato.gov.au/businesses ... ;page=10#P237_17828
4;可买可不买

fordiy

如果刚好从今年7月1日要给ABN雇主，那么现在报税eTax（2004.7.1-2005.6.30）里面问2005会否做Business，应该怎样答？

它里面没有具体指定月份，而是问2005，这个2005时间跨度是否从2005.7.1-2006.6.30？

要提供ABN给雇主，是否就是指做Business呢？

另外明年2005.7.1-2006.6.30报税是否仍然用eTax？还是需要用其他ABN的报税途径？

Diamond

fordiy  在 2005-7-8 11:04 PM 发表:

如果刚好从今年7月1日要给ABN雇主，那么现在报税eTax（2004.7.1-2005.6.30）里面问2005会否做Business，应该怎样答？

它里面没有具体指定月份，而是问2005，这个2005时间跨度是否从2005.7.1-2006.6.30？

要 ...

1. 实话实说. 是第几项有问, 从来没注意过.
2. 是.
3. 对. 即你可以开始选择GST.

Diamond

fordiy  在 2005-7-8 11:04 PM 发表:

如果刚好从今年7月1日要给ABN雇主，那么现在报税eTax（2004.7.1-2005.6.30）里面问2005会否做Business，应该怎样答？

它里面没有具体指定月份，而是问2005，这个2005时间跨度是否从2005.7.1-2006.6.30？

要 ...

用E-TAX多方便,每年只需用去年的存档略做修改. ABN没有其它特殊的TAX RETURN. 但你也可选择寄表回ATO.