澳洲到底是sole trader 还是partnership 还是company呢

在澳大利亚税务




困惑中。。。。。

开店到底是哪种形式比较好呢 看了坛子里的一些帖子 还是拿不定主意

请各位前辈明教

评论
是什么店呢?预计的营业规模如何?你或你的partner有其他的收入吗?

评论
想要规避一定风险的话,公司好一点,税率稳定在30%, 其他的形式是100%个人责任, 从税务角度讲,公司交过的税还可以作为股息发还给股东

评论
主要还是看你的营业额

评论
多谢各位
是连锁生意 taking50多万吧 夫妻一方经营 一方工作

评论
但是company的报税比较麻烦 注册费、会计成本也比较高 还有公司法的约束。。

评论


have you considered using trust? trust is more popular due to its flexibility in terms of distributing income. with a business that has a turnover of only 500k, the benefit of company's capped 30% tax rate is not significant.

评论
哪位给解释一下trust到底好在哪儿呢? 不懂

同样请教以上各种的区别,本坛无专门介绍的帖子。

评论


trust is ultimately governed by the trust deed, therefore a good accountant will work with the lawyers to draft the best deed tailor to the individual's situation. unfortunately, this is a poor understood area by many accountant, therefore it is not commonly used by alot of the smaller firms.
trust has the ability to stream income, even at a basic level, it can decide on different level of profit to go to its beneficiary every year, based on these beneficiary's other income levels. whereas in a company, it is often difficult to achieve this level of flexibility, even if we do this via dividend, it is limited by the shareholding, if we do it via wages, it often means extra super/workcover payments. in addition, with capital gain realised in the trust, it can enjoy the 50% general capital gain discount just like an individual, where as companies can not.
As i said before, due to the fact that trust is ultimately governed by the trust deed, there will be problems if the accountant who creates the trust for you don't even read the deed. fortunately, most of the generic deed we purchase from good law firms will be able to handle average mum and dad's business. For anyone with specific requirements, speak with a good accountant. unlike companies which is governed by the corp act, trust is government by the deed which can varies greatly depending on the person drafting it.

评论

what if it's a small family of three where I have limited beneficiary for income distribution, would you still recommend a trust structure? thanks.

评论


yes, trust is widely used nowadays for the benefits i described above, it is still worthwhile setting it up for a family of your size, assuming the accounting fee is reasonable and you get the right advise.

评论
trust? 啥是trust 啊?
澳洲生意不是只有三种形式吗 sole trader  \partnership\company ??

评论
嗯,trust是一个好的选择。sole trader的收入就要全部给到一个人,在tax planning上不好做

评论
trust and partnership, which is better under different circumstance

评论
找到解了
Available business structures in Victoria


Sole trader — a single person operating a business personally under their own name or registered business name

Partnership — two or more persons in business together under their own names or a registered business name

Company — a registered legal entity with the right to do business in its own right: the proprietors are the shareholders and usually its directors and employees

Trading Trust — usually a company that operates a business for the benefit of certain beneficiaries

Cooperative — a registered legal entity like a company but there must be at least five shareholders and all shareholders have equal voting rights

Incorporated Association — a registered legal entity usually for recreational, cultural or charitable purposes with at least five members and all profits applied to the purposes of the association.

评论
看来trust是个不错的选择
多谢david
可是partnership呢 有人说夫妻用partnership比较好 一方生意报亏 可以为另一方的工作收入减税

评论
if u want to claim loss must statisfy the four test

most of business will not always satisfy the test that is why do not think loss will help you save tax, u just keep loss(also bcoz new turnover test)

评论
不懂....
trust 和 partnership 有什么区别呢

评论



哥们 那你的意思是company比较合适?

我不是嫌麻烦 我只是想找一个最适合我们最有利的注册登记方式 各种方式的优缺点我都要想到 您说是不是这么个理儿?


“连锁生意50万以上,你还要sole trader? partnership? 除了税务上的问题不说(坛子里那么多学会计的,随便问),别人肯定不会批给你这种连锁生意,门都没有……”

——这句不是很懂 主谓宾分析半天 也没读懂 请明示

评论
.....你确定知道我要买的是个taking50万的二手生意?

一个小milkbar一年的taking都有20多万了啊 taking50万一定要装b的大猫大狗才能玩吗

我只是想向论坛里的前辈们讨些经验 听人话吃饱饭嘛

我问过会计 银行等专业人士 再问问坛子里如您一样的草根大侠 集思广益嘛

anyway 谢谢你 我这就去city  回见

评论
很用用的信息 好帖别沉了

评论


set up一个trust就要几千?

是否company 价格的低,还能达到同样多的效果。

评论


David 陈 的会计办公的地址在BOX HILL 哪里?

评论
好热烈阿
澳洲中文论坛热点
悉尼部份城铁将封闭一年,华人区受影响!只能乘巴士(组图)
据《逐日电讯报》报导,从明年年中开始,因为从Bankstown和Sydenham的城铁将因Metro South West革新名目而
联邦政客们具有多少房产?
据本月早些时分报导,绿党副首领、参议员Mehreen Faruqi已获准在Port Macquarie联系其房产并建造三栋投资联

税务

税务

名下两套投资房,报税时贷款利息怎么分配

澳大利亚请问大家 名下有两套投资房,买第一套的时候在银行贷的款。买第二套房时,银行把我第一套房做了抵押,然后才又多贷出来更多的钱买了第二套房。所以两套房就一个贷款账户 那么 ...

税务

Land tax surcharge 有人拿到了吗?

澳大利亚这方面信息足记上好少, 大家都是常年不回国长时间软禁状态吗? 最近有自首的吗? 我还没收到账单,表面上很庆幸,心理上却煎熬。 听说躲得过初一躲不过十五,不知道坦白是否从 ...

税务

非税务居民报税,关于interest income 的问题

澳大利亚前几年,当我是税务居民的时候,interest income直接显示,根本不用手动填写。 那一年,我是非税务居民,发现interest income显示为0,而且还有两句看不懂的话出现。所以向大家请教,如图 ...

税务

salary packaging会影响medicare levy surcharge吗

澳大利亚比如年薪9.5万,在公立卫生系统salary packaging 1万,是不是只要8.5万交税,而且8.59万,就是目前medicare levy surcharge需要交的起征点,不是就是MLS也免掉了吗? 还是说这部分salary packaging的 ...

税务

请教自住房增值的capital gain tax 和income tax

澳大利亚大家好,我想请教一下,假如一套自住房升值40万卖出,当年这40万是否是要计入个人所得税计算? 如果是夫妻联名,是否一人要分摊20万的应税额度? 如果卖自住房当年,把这40万作为 ...

税务

夫妻间投资房换占有比例

澳大利亚请教大家:投资房之前租了三年,准备5月拿回来自住。夫妻间变更占有比例,stamp duty先不去管他,因为之前一直是投资房现在更换占有比例,涉及到capital gain/loss. 如果我5月份变更,那 ...

税务

投资房利息值得salary packaging吗

澳大利亚现在的工作可以salary packaging 投资房的利息,没有cap,但是这部分年终就不可以做tax return,值得申请吗 如果做packaging对卖房cgt和我年终退税会有影响吗? 评论 charity org吗? 评论 不是 ...

税务

新手请教公司Lease Car FBT问题请教

澳大利亚公司前几天要求我们填写FTB相关信息 “This email is distributed to all staff of XXX and is in relation to completing a year-end Fringe Benefits Tax (FBT) declaration for each XX vehicle assigned to you as at the 31st of March 2 ...

税务

salary packaging还房贷这样操作可以吗

澳大利亚房贷160万,月供9800,已经还159.99万,就是只有每月2刀的利息,每月还款日提前2天redraw9800到关联账户a, 然后就从a扣钱。保持账户开放。 现在有salary packaging,我把salary packaging钱转到账 ...

税务

请问这种情况需要交cgt吗

澳大利亚第一套房,2014年购入,自购入就一直自住,直到2019年底出租,自己在外独自租房住,照六年法则我应该是能到2025年底前搬入第一套自住,就应该可以免除cgt吧 由于现在一直在外独自租 ...