澳洲求助 PTY公司如何合理避税?

在澳大利亚税务



公司成立半年多 以前是sole trader
现在是PTY公司 2个Director
因为现在公司的钱不能随便拿出来分。。。所以我们准备和我们的会计商量怎么能拿出钱 并且能合理避税

特地在找会计之前 求助一下的大虾们

会计在电话中说 可以买company car，或者lease 更好
请问还有没有其他更好的方法
谢谢大家！！！

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Company tax rate is still 30%, individual tax rate varies, the top marginal rate is effectively 46.5% (including medicare levy)
This gives people with high income a lot of incentive to retain PTY company profit in the company and find a way to distribute to individual after tax.  Specially now under new s254T Corp Act 2001, company can distribute its profit to its shareholder as long as there is a net asset and solvent, which means a company can distribute profit to its shareholder even when there is no profit. And a distribution can be money or properties. s.6(1) ITAA 1936.

So in what forms can a company distribute?

1) to a emplyee, Wages and Fringe benefits, (any properties, loans and expenses reimbursements, etc)
2) to a Shareholder, Dividends and loans

In relation to the above-mentioned distributions, tax legislation has its own integrity provisions to prevent tax avoidence from happening . Like,
> section 44 ITAA 1936 contends distributions in either form of morney or property from a company to its shareholder are taxable as a dividend for shareholder.
> On the other hand, there is imputation system protect shareholders from double taxation, and
> For any un-repaid loans to a shareholder, Division 7A deems them as an un-frankable dividend, which is taxable at shareholder's hand. (you will lost the imputation credits company paid)
> for other benefits company provides to its employees (like car expenses, Lease benefits), there is a FBT (fringe benefit tax, which imposes 46.5% tax, the the top individual marginal tax rate, to the company.
> others like Value shifting regime, Capital account tainting rules, franking credit streaming rules and Part IVA anit-avoidance regime, etc. (i am not going to get in too much detail here)

> Furthermore, you also need to consider whether your company is PSI (personal service income) entity. There are deduction restrictions for PSI entities, if the required tests are not satisfied.

As you can see, the tax legislation is really sophisticated here in AU. and your business structure is just too simple to need a comprehensive tax planning.

For a company, you also need to meet ASIC requirements to lodge its Special purpose financial report with them and make a solvent declaration, maintain a company constitution and register, having a general meeting annually, keep all meeting minutes and resolution memos. (these are all Corporation Act requirements)
No mention there is GST compliance requirement. quarterly or annually BAS statement.

It is true, as a small business entity, you are eligible for SBE concession. But comparing to this benefits, i think your cost and burden over-weighs.  

For a small scale of business like yours, setting up a company might not be the most practical and economical exercise unless you are expecting it is getting bigger very soon. Accountants always want your business, once you set up a company, you need their services to meet all these legal compliance requirements. All these service will cost you $1,000 at least, which is really reasonable, as they need to go through all the transactions and make sure your company complies all the provisions mentioned above.  and there is an ASIC fees too. and trust me you don't want to get a lawyer involved to prepare your company constitution, which you might not have a choice, and it is costly.

As a sole trader, you won't have so many legal compliance requirements. and you can offset your business loss to your other income, as long as the required business tests are satisfied. For company all loss need to be carried forward for future year.

But company does give you a veil, so your person assets will not be liable to your business.

I hope this will help you to make an informed decision.


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Thanks a lot, really a lot of information...........


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This is just a tip of ice berg.

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给亲人发工资，30000以下一般都能通过个人退税退回来。

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马克

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mark

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Wage is an expenses necessarily incurred for carrying on a business. it is deductible under s.8-1.  this is general rule. However, when there is a conflict between a general rule and a specific rule, the specific rule prevails.

In your question, there is a factual uncertainty, which does not clarify whether the business is a PSI or not, and whether PSI tests are met. and what type of work performed by the associate.

For PSI business, the specific rule Div85 ITAA1997 prevents wages made to associates from being deductible when the work done is a non-principal work.

Furthermore, by paying a wage 30K, the business also need to meet the obligation of paying super guarantee, and withholding tax.



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楼主的那种情况，payroll tax显然不可能出现，不用把问题复杂化吧。
养老金也是付给自己的，而且不挣钱的主妇，还可以gov co－contribution。
到是需要注意的是centerlink的一些福利是否会受影响。

mobile accountant对客户来说，风险大于收益，除非是熟人。

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withholding tax和养老金当然都要付，30000才上多少税？都说了个人退税都能退回来。

PSI的问题，只要楼主的公司不是给一家公司打工就可以避免，每必要把简单的问题复杂化。

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我觉得做小生意的都不用易，而且家人也会参与经营，做饭照顾孩子也算贡献，最烦的就是拿发条来说事。
ATO问的话就说做货单和简单的记账，withholding tax和super都上，ATO还能和SME较真不成。

我的一个鬼子客户给老婆小三发工资避税，也没看我老板说不行的。




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降到445了，30000就是抛砖引玉。

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學習

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I was just about to say where you get the $30k from.

and by the way, are you sure about the super co-contribution? what is the eligibility requirements for gov co-contribution? and what is the definition for voluntary self contribution?



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is the 80% test the end of PSI tests? are you sure about that? what about the other tests?

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首先要搞清楚company做的是什么. 要搞清楚公司是否过PSI. 如果不过PSI 调整收入的灵活性方面有很大限制. 就只能考虑其他方法了. 过的话做起来当然就很方便

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我不想给楼主增加额外的负担，回复的内容抛砖引玉，根据楼主的情况进行了合适的假设。

此回复，只针对你问的问题。

先做The results test，我估计楼主公司的情况直接就能pass，根本不涉及PSI，就更扯不出80% Rule。

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Result test 是PSI 的第一个test 过的话就不做20/80. 但是这都是PSI的范畴
看看你的CLP 应该很清楚的

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好像还是要分开算的，个人打工的部分要算为Psi

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可以分钱啊，
以前不是abn吗，
那么现在还abn，
director给公司开tax invoice分钱，
最后director自己abn报税，
钱不能死在公司账户里啊~

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学习， 不过有些绕。


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You actually are right.

PSI is only one assumption, and that is the one assumption can't be overlooked. And if the result tests are satisfied, PSI rule does not apply. And the 80% test and other tests only need to be satisfied once result test is failed. However, the result test is actually an alll-test as there are 3 tests for the result test, and they need to be all satisfied to pass the result test.
Not all, but there are a quite amount of people would fail one of those 3 tests and be kept in PSI regime. (ATO has all those tests for some reasons) :)

At the end of the day,  you are right that LZ would be much better off if PSI does not apply. and This would really depends on all the facts. :)

Cheers & thanks for your response :)

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乱出招。 Director 不能以ABN 形式给自己的公司出invoice 的。  -- 一个非会计对小白的警告
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