本人上班族大概年薪六万税前，自住房一套（可考虑转为投资房），单身无孩，想做点额外的生意，但是不知道以sole trader还是company的形式比较好退税，（假设前几年投资不赚钱的情况下）。我知道公司退税跟个人是分开的，那sole trader呢？如果一开始投钱没回本，前期投入的前可否退税？以什么形式开始生意比较好？
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投入的是资本，应该不能抵税吧。。。不过生意的loss可以减掉一些税
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you must pass test for claiming loss
income test (turnover at leaset 20000)
profit test
if you use comepany,loss will carry forward.
persoanl abn might offset loss but need pass test
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Your business will pass the profits tests if it has made a profit in three out of the past five years (including the current year).
For the purposes of the profits test, a business activity has a profit when the activity's assessable income is greater than its tax deductions for the income year.
When you calculate the profit, you should exclude any loss from that activity that you have deferred from earlier years.
If a business activity makes a profit for three years running then it will pass the profits test for the next two years, since three out of five consecutive years will be profit years.
Example
Bernice starts a small business activity.
In the first year of operation she makes a small profit, so she doesn't need to consider the four tests.
In the following year she makes a loss. She does not pass any of the four tests. Bernice has to defer her loss.
In the third year she makes a small profit, but she does not pass the profits test because she has only made a profit in two of the past five years. She does not pass any of the other tests. She will be able to offset her deferred loss up to the amount of her business profit. The remainder is deferred to year four.
In the fourth year, Bernice makes another very small profit. Since she has now made a profit in three of the past five years, she passes the profits test. She will be able to offset her deferred loss from year two.
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想问下用sole trader的话，车方面的费用扣除怎么计算，是和个人税一样用那4种方法吗？
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It all depends on your situation and what you will be doing. If your business turnover is getting higher you may start considering trading under a company
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You are right
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正解！！！！！！！！！！！
好多朋友都打算弄个abn，弄个亏本顶掉自己白领收入
可是都没成功
就是因为过不了那个test
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Sole trader 和 company 一样都要做同样的test是吗？ 那我的情况要想上班的工资少交点税的话，是不是弄个投资房比较靠谱？ 这样生意那边就顺其自然正常交税就是了，是这么理解嘛？
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almost right!
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