背景:
2009年 4月 注册ABN (sole trader)
12月 注册Trading name
2009年 10月-2010年6月 分批买入了$44,000元的货物含GST$4,000
售出了一半,剩余一半库存。
2010年 7月1日注册GST
7月到现在买入了$11,000元的货物含GST$1,000
现在有几个问题想大家帮忙解答一下:
1. 买入货物的GST能不能Claim?
2. 上一个财政年度的货物成本是$2,2000还是$20,000?
3. 这一个财政年度的open stock 是$2,2000还是$20,000?
4. 这个季度BAS 的 Non-Capital Purchases 是$11,000 、$22,000 还是 $55,000?
谢谢
[ 本帖最后由 yykent 于 2010-10-15 01:01 编辑 ]
评论
1. 只能CLAIM 2010年7月1号后购货里所含的GST 。
2. purchase $44K, closing stock $22k, and cost of good sold is $22k.
3. $22k.
4. $11k.
如果楼主要CLAIM 上个财年购货里所含的GST ,可以向ATO 联系申请 back date GST registration to Oct 2009. 但那样,楼主就有多个季度的BAS 要申报了。
评论
谢谢。
我看到有这样的条文,不知道能不能适用呢?
SPECIAL RULES FOR CLAIMING GST CREDITS
Pre‑establishment costs
A special GST rule allows you to claim GST credits for the GST included in the price of some purchases you make before your company came into existence. The rule covers costs such as set‑up fees, business registration, trading stock and business premises.
For this rule to apply, the:
* purchase must be for the purpose either of bringing the company into existence or carrying on the business after the company comes into existence
* company must come into existence and be registered no more than six months after the purchase
* purchaser must become a member, officer or employee of the company
* company must have fully reimbursed the purchaser for the cost of the purchase
* purchase must not be used to make input taxed sales or for private purposes
* company must not be entitled to a GST credit for the purchase, if it later purchases the thing from the purchaser
* purchaser must not be able to claim a GST credit for the purchase.
评论
不适用。
那个特殊条文是针对“COMPANY” 的。跟SOLE TRADER 一点关系都没有。
对于中国人来说,做生意和开公司往往混为一谈。而在澳洲,COMPANY 和 SOLE TRADER 是两种完全不同的生意模式,有不同的报税规定,要区分清楚。
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