澳洲持分求教,已有fulltime收入,做小生意的收入如何

在澳大利亚税务




小弟目前有全职工作,打算和老婆一起投资做的小生意。小生意按partnership的收入分摊到我的这部分,是加到我目前的收入一起报税还是分开报?

比如我年薪5万,生意收入5万,扣税的话是按总收入10万来扣,还是生意收入的5万要分开算。如果分开算得话受tax free threshold 影响吗?

生意的收入一定要给你自己交super吗?super的比率是按总收入的9.5%,还是可以自行决定。

评论
Morning,

If it is not personal service business, and your spouse has minimal other income, it is better to set up trust rather than partnership, trust is more expenses than partnership both initial set up and ongoing accounting cost, but compare with partnership, discretionary trust is a lot more flexible on tax savings and effective on asset protection, compare to trust tax savings, the accounting cost on trust is nothing.

Back to the topic, you mentioned partnership.
If partnership, you need to distribute partnership profit income partners, then partners claim it in individual tax return as part of taxable income per individual marginal rate.

For example, your full time income 50K, which will be withheld tax by your employer.
partnership distribution in total is $50K, your share $25K, your spouse $25K (partnership will be 50-50 unless different % made through partnership agreement).

Then your individual taxable income will be 50K+25K = $75K (suppose no expenses or interest income etc considered), of which 50K full time income already paid tax through PAYG, but $25K is not paid tax when first tax year lodgement, when you lodge your tax return, will be tax payable.

The other $25K will be claimed under your spouse individual tax return.

But after individual tax lodgement, ATO will issue advanced tax- called PAYG Instalment, which you may pay quarterly to ATO, the amount is determined by your lodged tax return liability.

It is not forced for self-employed to pay their own super fund.




评论
partnership不算seperate legal entity,没有法人资格,所以ATO不对partnership层面(生意本身)征税

partnership经营利润 按照你们既定比例分成给各个partner 算个人收入

特别注意的是 partnership和company计算利润不同 partner不算员工 发给他们任何资金(salary/super)都算作利润分成:

“If you operate your business as a partnership, the partnership cannot pay you salary or wages as you are a partner, not an employee. Any nominal payment of a salary or wages to a partner is usually a distribution of profit.”

所以回答你的问题

1.是两个收入来源合并报税 享受一个tax free threshold
2. 是否一定要contribute:
"When a business is operated as a sole proprietor, or through a partnership such as yours, self-employed contributions must be made. The problem is that the requirements that must be met to be eligible to make tax-deductible self-employed super contributions are complicated."

Partner super contribution能否deduct:
"If you're a sole trader or a partner in a partnership, you may be able to claim a deduction for your personal super contributions. However, you will not be able to claim a deduction if, during the year, you earned more than 10% of your total income from employment."




评论


我想问一下,这75k是按照一个收入来扣税吗? 比如总收入75k扣20k的税,我50k的工作已经withhold 10k的税,我需要补交10k的税,是这个意思吗?



评论



Yes.

评论



评论

谢谢啦
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 ...