澳洲进货1w，只卖掉5k，算亏损么？

在澳大利亚税务



如果这时我工作还有7w的收入，是不是只用按6w5交税？

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5千算存货，不算亏损

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哦，   那如果我店里面卖的是食品，而且已经过期了的话，那算亏损了吧？

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WRITE OFF PURCHASE...算费用，好比亏损了

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“好比亏损了”？ 不懂， 你的意思是算亏损吧？
还有就是ATO能信我么？

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你要是真实的，你就不心虚，为何要担心ATO信不信呢？

而且食物坏掉可以从你买货记录上查到这批货何时生产的，何时应该过期了

如果你STOCK 存货就记录的妥妥的

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你WO 库存.不如看看如何调节IC来的好.

库存是TRACKIABLE and VERFIABLE的.

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IC 是什么东西？

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你觉得楼主进1万的货的。。。有这么详细的记录么。。。

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Does not matter how much you purchase, it is business person reposibility to record the stock clearly

Personally, The small amount is easy to record rather than hugh amount

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Its stock, but if its expired,  u can write it off, the amount written off can be treated loss in p/l means reduce your taxable income.
But you need to verify why you write off the stocks

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个人理解,工作个税和生意完全分开的

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Yes, your closing stock can be valued at the lower of cost, replacement, or net realisable value. You can use different methods for different stock items. Since you are saying that the stock are expired, then the net realisable value is zero. Hence you made a  business loss for the year

No, you can't deduct the losses from your business acticity to your wages because the non- commercial losses provisions unless you pass one of the four tests.





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关于你的第二点，特别是那4个tests，有个链接么？ 谢谢！

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The tax office website is down at the monent, you just google "ATO Non commercial losess"


Here are some information about the 4 tests for non-commcerial losses:

1. Assessable income test (section 35-30).

1.1. If the business activity generated at least $20,000 of assessable income in the year, the loss is deductible against other income

‘Assessable income’ includes both ordinary income and statutory income (e.g., capital gains) from the activity. If the business was carried on for less than the whole year, you can calculate a reasonable estimate of the amount that would have been the assessable income if the activity was carried out for the full year (refer TR 2001/14).


2. Profits test (section 35-35).

2.1. If the business activity made a profit in at least 3 of the past 5 income years (including the current year), the loss is deductible against other income

The business will have made a profit if its assessable income is greater than its tax deductions (excluding deferred losses from prior years) for the income year. It is still possible to pass this test even if the business has been carried on for less than 5 years (e.g., if there are profits in 3 out of 4 years).


3. Real property test (section 35-40).

3.1. If the value of any real property (owned or leased land and buildings) used in the business activity on a continuing basis was at least $500,000 at the end of the income year, the loss is deductible against other income.

Use the higher of the market value and reduced cost base of the property at the end of the year (unless the business ceased during the year). Do not include the value of the portion of a dwelling or adjacent land that is:

                  mainly used for private purposes, or
                  used in another business activity that is not similar.

4. Other assets test (section 35-45).

4.1. If the value of other assets used in the business on a continuing basis was at least $100,000 at the end of the income year, the loss is deductible against other income ).



You also need to confirm that the sum of the following is less than $250,000:

1.taxable income for the income year (excluding the loss from the relevant business activity);
2. reportable fringe benefits total for that year;
3. reportable superannuation contributions for that year; and
4. total net investment losses for that year, e.g., rental property losses.


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进来学习~~~

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学习了

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是的，就算是亏损了，你的loss was deferred
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