个人名义吧。
个人有CGT折扣，公司没有，有small business CGT concession 但是 LZ可能不适用。
用trustee 公司买，等于说这个地在trust里面，trust的loss是不能分给个人的。
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What structure is appropriate for the project depends on your tax position and also objectives.
If the property is held on capital account (to build, rent it out, and sale in the future), then it will be taxed on any profits on sale of the property. For CGT purposes, if the property is owned by you personally, the 50% general discount will be available where the property is held for investment purposes. Whilst if the company owns the property, there will be no 50% general discount available to the company on sale of investment property.
On the other hand, if the property is held on revenue account (to build, and sale), the profits will be taxed as ordinary income. If the company owns the property, it would only be taxed at 30% whilst if the property is owned by you personally, you may be subject to tax at 49% on the profits.
You will need to perform some calculations under different scenarios to assess who should own the property. One of the common structures for property developments is a unit trust. If one of the unit holders is a non-resident, the trustee is to be assessed and is liable to pay tax under s.98 (3). In respect of the individual non-resident beneficiaries, the rate of tax for the year ending 30 June 2016 was:
Taxable income Tax on this income
$0 – $80,000 32.5c for each $1
$80,001 – $180,000 $26,000+ 37c for each $1 over $80,000
$180,001 and over $63,000 + 47c for each $1 over $180,000
If the property is held on revenue account, you would most likely be carrying on an enterprise for GST purposes. This means you are required to register for GST.
You should seek specialist advice.
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要更多的信息才能准确判断:
地产投资是什么类型的投资? 买房出租?还是开发再销售?
你朋友是什么身份,什么收入情况?
这些都会影响你的决定.
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找专业人士咨询吧
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感觉三楼是专业人士
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