我有一份Full Time的工作,同时还注册了一个ABN作Sole Trader,因为自己的生意刚起步,目前没有什么收入。请问我在生意上的亏损能否用来抵扣我的工资收入?我以前听说生意上的收入必须超过一定的数额,才可以抵扣工资收入,但不知道具体的规定,请这里的专家指教,谢谢。
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承教了,多谢
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这些是从ATO网站上找到的,如果你符合了以下任何一项,就可以用生意上的亏损来抵扣工资收入。否则你的生意亏损只能累积到明年和以后,直至你的生意有利润来抵扣。
You can offset a loss from a business activity against other income if you pass one of the following tests:
--have an assessable income from the activity of at least $20,000
--have produced a profit in three out of the past five years
--use real property or an interest in real property worth at least $500,000 on a continuing basis, or
--use other assets worth at least $100,000 on a continuing basis.
If a business activity does not pass any of these tests, you may still claim a loss if the Commissioner exercises a discretion to allow the loss to be offset against other income.The Commissioner can only exercise the discretion if:
your business activity would have passed one of the four tests except for special circumstances outside your control, or
you have just started your business activity and, because of the nature of the activity, there is a lead time before the activity passes one of the tests, or a profit can be expected.
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"--use real property or an interest in real property worth at least $500,000 on a continuing basis, "
Does it mean that I can only claim the interest upon my investment property when its value exceeds $500,000?
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刚刚提及的都是SOLE TRADER BUSINESS中相关项目,与投资房退税无关。
不用担心。
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