澳洲税务问题简答 by CA

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税务问题简答 by CA - Closed by Admin. Please put up a topic with your questions. I will answer to that
Business & Personal Tax

[ 本帖最后由 taxbreak 于 2012-6-13 09:33 编辑 ]

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ATO's Approach re tax return reviews:

Our approach to managing income tax returns held for integrity checks

We have a responsibility to government and the community to make sure that everyone pays the correct amount of tax under the law. We conduct programs each year where selected returns are reviewed before issuing the assessment. Tax returns that are held for review and action before release include returns identified as containing 'high risk' refund claims.

We are now using specialist technology to help identify and review tax returns that may contain missing or incorrect information. Claims outside normal occupation or industry ranges will result in a thorough review of all aspects of an individual's tax affairs before a refund is issued. We understand that the time taken to process the income tax returns held for integrity checks has an impact on some of you.

While registered tax agents lodge 71% of individual returns, less than half of the returns held for integrity checks were prepared by tax agents. With more than 21,000 tax agents preparing returns, this overall is a positive reflection of the quality of work done by you. Returns prepared by tax agents, are significantly less likely to be reviewed, than self-prepared returns.

Most affected tax agents had only one or two returns held for review, however we are concerned with a small group of tax agents who had significant numbers of held returns; half of the tax agent prepared held returns, were lodged by just 1,200 tax agents.

Why have delays occurred?

Last year, we checked around 29,000 returns and found more than 20,000 refunds were incorrect or fraudulent. This year, we expected to review about 30,000 returns to remove any incorrect or fraudulent claims before refunds were issued.

Since 1 July 2011, 106,000 tax returns with refund claims totalling $447 million have been held. This has meant that the processing of some tax returns has taken longer than anticipated and resulted in delays in receiving an expected refund.

To date, our reviews have resulted in amendments to 80% of held returns. These results support the necessity to review these types of claims.

What we are doing

We value your ongoing feedback about our processes, and it assisted us to improve our approach and allocate additional resources to this work.

We undertake to contact tax agents with held returns by the end of May 2012, with more information about the returns we hold. We may send a review letter, make phone contact, and/or finalise the case. Where multiple returns lodged by you have been held we may visit or phone to address the issues collectively.

We will continue to:

§  provide updates to professional associations regarding our progress and listen to the concerns they raise on behalf of tax agents

§  improve our practices to more efficiently review held returns in a timely manner

§  communicate our processes and progress.

Why claims are disallowed

Our review process may require the substantiation of the claim made at specific income tax labels. Our letter refers to information that is available on our website www.ato.gov.au, that lists the appropriate documents to support different claims. Where the claim is not fully supported through appropriate documentation, substantiation, or explanation, it is disallowed.

If adjustments are made, the notice of assessment will issue, detailing the adjustments and penalties imposed, where relevant. As this process involved a review, rather than an audit, the notice of assessment will be the only correspondence issued that shows the adjustments made.

If you want an oral explanation of the decision, phone us on 13 72 86 Fast Key Code 3 2 between 8.00am and 6.00pm, Monday to Friday.

More information

Refer to our website www.ato.gov.au:

§  Where's my refund? by searching '1440', for details of new approaches and reasons why returns are held. We will continue to update this page with details of our progress.

§  Income tax return integrity supporting documentation by searching '00292524', which provides information about what is required to substantiate a claim at a specific label.

Erin Holland
Deputy Commissioner of Taxation

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2012 Tax Instructions is now available:
http://www.ato.gov.au/content/00320492.htm
http://www.ato.gov.au/content/00320499.htm

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请教：怎样报税较划算，以个人名义or以solo trader公司名义？（希望在合法的前提下合理避税。）

几年前作为solo trader注册了一公司，但实际没有用过（即没有以此公司名义赚钱），而是以个人名义有些收入。
请问：报税时以solo trader公司名义报会不会（比以个人名义）更划算？比如可以抵扣一些办事费用（象电费，油费，公司物品折旧费什么的）？
如果是，一般可以抵扣的费用有哪些？
如果不是这样，是不是得赶紧注销公司？空挂一公司在名下又不用会不会惹麻烦？
谢谢！

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Hi there. Sole Trader and Company are two different concepts in tax terms.
The term sole trader is used to describe someone who is running a business under his/her personal name.
On the other hand companies are separate legal entities that are created under the corporations act and are administrated by the Australian Securities and Investments Committee, which is also known as ASIC.
The sole trader and company structure both have their pros and cons. E.g. a sole trader structure is less costly to maintain and easier to understand while as a company structure would cost more to keep it running but gives you a better flexibility to optimise tax. It also provides other benefits like ease of transferring ownership, limited liability and so forth. Which structure is more suitable for you depends on your individual circumstances.
In theory what you can claim as tax deductions are very similar under the two structures. When an expense is related to income producing activity it is deductible under the tax act. Practically however how to establish the nexus between the expense and the income producing activity is subject to a great deal of judgement from time to time and there are different rules applied in different circumstances.  If you can give me more details about your business. I will tell you more.

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只用Sole trader 进的货而没有交易，
所有的交易在company里进行，
想开sole trader 的gst ,claim gst back,
Company 暂时不开gst,因为收入不到7万5.
这种情况可以吗？
谢谢啊！！

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不可以 公司是独立法人 如果个人进货而公司卖货 中间货从个人到公司应算作一笔交易 可以有不同处理方法 例如把货算作个人在公司的contribution这样没有GST 或者算作是个人卖给公司的 这样的话GST 应该分别计算 你没有必要这样做 没什么实际的好处

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谢谢，另外我的公司今年没有开gst,那么PAYG withholding 要开吗，如果要开，可否给个link.多谢！

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GST and PAYG W are separate issues. If you need to withhold tax from salary you need to register for PAYGW. Your accountant can do it on the Tax Agents portal or you can try to ring the ATO to organise that.

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父母不是PR,ATO 会管父母的银行账号里的interest(银行自动10%deduction of interest）吗
我也会存一些钱给我妈，这样也会影响吗
多谢

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The interest is deemed taxed if TFN withholding tax was taken out. As far as I know the top margainal rate 46.5% applies.

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他说的大概是overseas账户
银行对这种账户自动扣10%利息税

如果利息比较多，还用在纳税吗？
毕竟账户owner是海外人士
没有tfn的

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对的，我想问的是海外人士的银行账号  deposit  和interest ATO 会管吗，没有TFN

[ 本帖最后由 onix 于 2012-6-7 18:26 编辑 ]

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请问一下，父母是pr，在中国有一点退休金，如果我想报dependent tax offset，可以不报父母的这些退休金吗？税局查到的机会大吗？另外父母的退休金要不要报税？但是在中国已经交过税的。

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请问，在学校教书的话，有哪些work related expense 可以报？

买书，买电脑，出去开会的花销，这些可以吗？还有什么别的吗？

O(∩_∩)O谢谢~~
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