有个问题请教，可能有点笨，我自己有个company，里面有点钱，自己是唯一director和shareholder。可以把钱转到自己的offset里面去吗？是不是要做个loan agreement才行？
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要当工资发给自己才可以
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说的是除了发工资之外的钱。
我感觉道理上这样是不行的，就是想确认一下是否有明确规定呢。
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Dividend
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当然，loan agree 也可以。但要准备好文件，每年给你公司付利息并且要在七年内还清。
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谢谢猫。我要直接把钱转了，谁来找我麻烦？
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你公司要做帐啊。balance sheet里就可以看出你拿钱了。
当然只要ATO不查，随便你怎么弄。但ato要查起来，你就麻烦啦
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利率怎么算？
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市场利率，不然市场利率和实际利率的差要交fbt
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这个问题问得非常好！
我的感觉：
在equity还是正数的情况下，随便往外转，财务上叫owner‘s drawing.
equity已经为零的情况下，就要做Loan Agreement了，要找律师开，而且按ATO指定利息，付给公司。
请税务高手出来指正。
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Equity是正数的情况下，只能以dividend或者salary 的形式从公司拿钱。这部分钱视同股东的收入，所以是要交税滴。
如果不想个人名义多税，就loan agreement,给公司付利息。但公司利息也要上税就是了。
另外，利率的确是市场利率。
哎，好歹我也耐心解释啦。洒点浮云吧！哈哈
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这是DIV 7A的问题。如果shareholder loan 年底出现借方数，ATO规定视同于shareholder 向公司借款，解决方法有签借款协议，支付利息，发放unfranked DIVIDEND 等，其实只要6月30日之前还款，7月1日再借出来就没事了
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EQUITY正负和发放股利有关，还要结合当期收益来看，和工资无关，和SHAREHOLDER LOAN 及 division 7A 也无关
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这个好像不对吧？
Equity都是Owner投入进去的钱。 已经交过税的，应该是可以随时从公司抽回投资的，不需要交税。 是叫Owners Drawing。
只有在Equity为负数的情况下，才算找公司借钱吧？
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弄个loan agreement，当年借钱，如果在财年结束前还，免息
这样每年年头借，年尾还，然后下一年再借
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哎，只能说，看来你不是做accounting滴。。。。。
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事实上，这种做法是经不起ato audit的。
Ato有说，如果你还钱后不久从公司又withdraw了similar amount的钱，就不能算成repayment。
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I would say, it is not 100% right
http://www.ato.gov.au/Business/D ... default=&page=8
I might be wrong
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Distributable surplus
The purpose of Division 7A is to punish companies for making disguised distributions of profit to shareholders and their associates (especially family members). The distribution of profit ordinarily results in the profit being taxed at company level, and then franked for the tax paid at company level, before being taxed at the marginal tax rate to the individual.
Because Division 7A is targeted at disguised distributions of profit, it only deems payments to be dividends to the extent that the private company’s distributable surplus exceeds or equals the company’s total deemed dividends for that income year. The distributable surplus is in effect the profit of the company that could be distributed that income year.
Effect of the Taxation Determination
There are rules to ensure that the company’s distributable surplus accurately represents what the company has to distribute. The distributable surplus is the amount by which the company’s assets, according to the company’s accounting records, exceed the sum of:
•the present legal obligations of the company to other persons;
•provisions made for depreciation, long service leave, annual leave, amortisation of intellectual property and trademarks, and other provisions described under regulation.
Taxation Determination TD 2012/10, finalised on 6 June 2012, emphasises that “distributable surplus” is not to be confused with “book profits”. Note that only the sum of the company’s assets is ascertained according to the company’s books. The obligations and provisions are ascertained objectively.
“Present legal obligations” includes tax amounts. TD 2012/10 focused on when tax amounts can be included as present legal obligations. In short, the Commissioner determined that:
•a company which has to pay PAYG instalments for that income year, but which has not actually paid some of an instalment as of the end of that income year, can treat the whole unpaid instalments as a “present legal obligation”;
•a company which lodges an income tax return, and therefore is deemed to be assessed on the amount disclosed therein on the day of lodgment, is taken to have a “present legal obligation” from the last day of the relevant income year, even if lodgment does not occur until thereafter; and
•if the Commissioner issues the company with an amended assessment under which the company has to pay an amount, that amount will again be taken to be a “present legal obligation” in the year being assessed, not the year when the amended assessment was received.
These principles make it a lot clearer what tax amounts can be used to reduce the company’s distributable surplus. As can be seen, they are generally quite favourable to the target company. Division 7A penalties may also apply to company directors who were in charge when the offence was committed.
Example: Amended assessment
A certain company, X Co, decides that it wants to pass a large amount of profit to its shareholder, Y. X Co has received $100,000 in income. Therefore, X Co pays Y $100,000 on 13 September 2007.
However, in its income tax return for 2008 year, X Co only reports income of $50,000. It pays $15,000 in income tax.
In 2011 year, the Commissioner audits X Co. He notices the payment to Y and deems the payment to be a dividend. He also issues an amended assessment to X Co for the unreported extra $50,000. X Co becomes liable to an extra $15,000 in tax.
In calculating the deemed dividend paid to Y, X Co’s amended assessment is included when reducing its distributable surplus for 2008 year, even though the amended assessment was only issued in 2011 year. Therefore, the full $30,000 tax that X Co should have paid in 2008 year is used to reduce X Co’s distributable surplus.
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我的确不是学会计的。
错在啥地方? 那应该是咋样的？ 说说清楚呗。
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不一定是Distribute Surplus啊?
我是这么理解的，举个栗子吧：
办一个公司，Owner先期投入了100W（这是Equity）。
Owner (假设是100%股权)，可以随时撤资，不需要交所得税（因为投入的100W本来就是叫过税的税后财产）。
也就是说，在Equity变为零之前，把钱拿出来，都不用交所得税。
但到Equity变成零了，你就不能再撤资了。
所以，这就是利润分配，就像上面说的，可以用工资、分红，但是都要交所得税，
这些钱，公司是可以借给Owner的，有一定手续要办，而且个人要付公司利息。
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