问过本人的会计师，他说company只是好听，费用比partnership多：
一是养老金，每年按10万利润算，一年会多5000（？大概是，记不太清具体数字）；二是会计师收费也高一些；三是政府管理费高。
他建议用partnership，灵活，下面可以加上我们已经有的sole trade 的ABN。这样目前的生意就不用再和供应商重新签一遍合同。
我的问题是：
1，有朋友已经注册comany快三年了，他说他从没交养老金，有利润给自己发工资就完了，（现在想来是不是他用自己的ABN和公司以contract的名义来的？）不交养老金被罚的情况是因为有人告，税局才查，自己不想给自己交，当然不会去告，税务局不可能查，是不是这样子的呢？还是他比较幸运？会计师允许这样做吗？
2，company 和partnership除了责任大小外（我知道company负有限责任，partnership负无限责任），其他方面的区别在哪里呢？
3，有没有可能我和老公各注册一个ABN，再和company签合同，用contract的形式拿钱，税务上允许吗？这样可以避开交养老金吗？
问题比较多，谢谢！
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坐等
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1. 你朋友的做法不合法。好的会计师是不会给他这么做账的。
2. Company 和 partnership 在你这个case上，会计花费应该差不多，都要做financial statements 和tax return, + individual tax return x 2. 如果想以后卖生意，即使是partnership,financial statements 也是要做的。Company只是每年多两百多的annual review fee.
3. 你sole trader的ABN 不能用于partnership. They are separate entities. 如果成立公司，你和你老公就会是公司的shareholder 和director, Director就已经就是公司的成员了，怎么可以和公司再contract？不明白为什么不愿意给自己交养老金，那也是你的钱哪。
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pship不用担心div7a也不太担心FBT，company的比较复杂。一年12w的话分在每人头上也就6w，不多的，要我就pship了。 而且company建立一个一千，pship没多少费用。
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交了养老金就是和死钱差不多了，又要扣帐户管理费，我以前上班交的养老金在哪里都找不到了，用了ATO的软件也找不到，所以我是很不喜欢交养老金的。现在退休年龄又说要提高到70岁，嘿嘿，那钱就是在，看着也花不动了啊。
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Becuase your super fund is bad
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退休年龄是指你的资格去申请PENSION
不是你的SUPER
SUPER是60岁后可以开始提取
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那如果是自己的公司，就是不给自己交养老金可不可以呢？
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IMPOSSIBLE
HUGE PENALTY FROM ATO
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交养老金多好，才15%的税
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这些建议不太正确
一是养老金，每年按10万利润算，一年会多5000（？大概是，记不太清具体数字）；
利润可以通过各种形式分配到个人身上，主要是分红跟工资，用分红形式的话不涉及养老金。所以养老金不是一定要付。另外即使是通过工资形式分配，也可以根据你的情况留存一部分利润在公司里，那这部分利润也是不用计算养老金的
二是会计师收费也高一些；三是政府管理费高。
会计费用差不多，唯一不同的是公司的年费。这个是两百来块。但不要忘了，公司是有限责任的，任何生意上的债务不会牵涉个人。这两百多块比买保险便宜得多
他建议用partnership，灵活，下面可以加上我们已经有的sole trade 的ABN。这样目前的生意就不用再和供应商重新签一遍合同。
Partnership会有新的ABN，跟个人的ABN是分立的
我的问题是：
1，有朋友已经注册comany快三年了，他说他从没交养老金，有利润给自己发工资就完了，
这是很多小生意的做法，风险很底（现在想来是不是他用自己的ABN和公司以contract的名义来的？）
不交养老金被罚的情况是因为有人告，税局才查，自己不想给自己交，当然不会去告，税务局不可能查，是不是这样子的呢？说的很对，理论上是要交养老金，但实际操作上，政府部门(ATO,Fairwork)会认为不值得追究，因为付款的跟接受款的都是你自己，没有人受到不公平的对待，如果他们查的话反而是会产生成本的。如果担心的话，发分红就好，不是问题
2，company 和partnership除了责任大小外（我知道company负有限责任，partnership负无限责任），其他方面的区别在哪里呢？
合伙制，一个合伙人的责任需要其他合伙人共同承担，所以不单只是自己的责任问题。另外税务上公司也会比较灵活，因为公司可以留存收益，而合伙制必须分配所有利润
3，有没有可能我和老公各注册一个ABN，再和company签合同，用contract的形式拿钱，税务上允许吗？这样可以避开交养老金吗？没有必要这样做，可以发分红就好了
希望你现在清楚一点了
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IN 2011, ATO in box hill gave me call. Regarding super guarantee for the company.
The husband and wife pay wage to themselves but never pay super for two years. Total super payment around 20000 dollar.
Two officer educate the director half day and gave her two options. Pay super today and lodge late payment offset form or carry forward late payment
https://www.ato.gov.au/Business/ ... -late-contribution/
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Small business owners who try to avoid their employee superannuation obligations can now be reported to the Fair Work Ombudsman.
Formerly the Australian Taxation Office was charged with enforcing employer's super obligations. But due to the ATO's workload, the chance of an errant employer being forced to meet their Superannuation Guarantee Contribution obligations was slim.
The reason why the Fair Work Ombudsman is involved with an employer's SGC obligations is due to virtually every modern award including this condition: “an employer must make such superannuation contributions to a superannuation fund for the benefit of an employee as will avoid the employer being required to pay the superannuation guarantee charge under the superannuation legislation with respect to that employee”.
Under the SGC regulations an employer must pay quarterly super contributions for employees by no later than the 28th day of the month following each quarter. When this deadline is not met employers pay a non-tax-deductible SGC amount equal to the superannuation contribution, an interest penalty of 10 per cent a year and an administration fee of $20 for each employee affected.
This means where an employee believes that their employer has not made a super contribution on their behalf, within the deadlines required, they can lodge a complaint with the Fair Work Ombudsman. Whether there are enough Fair Work inspectors to follow up these complaints is a matter for conjecture.
Employers who believe it is worth taking the risk should think again. Included in modern awards is the requirement for pay slips to include the amount of each super contribution made or liable to be made during the pay period and the name of the superannuation fund to receive the contributions.
With employees knowing how much should have been contributed to what super fund, and super funds sending out at least half yearly statements to members, it should not take much for them to work out when their employer is not meeting their obligations.
A further nasty surprise awaits employers that allow employees to make voluntary contributions to superannuation after tax. In addition to the requirement to meet their SGC obligations, paying quarterly superannuation by the due date, employers must also pay the employee voluntary after tax super contributions monthly. This means an employer can be in breach of two award conditions if they are not careful.
A business which attracts the notice of the Fair Work Ombudsman for not paying employees superannuation by the due dates will suffer two sets of penalties.
Although Work Fair inspectors are more interested in helping correct an employer's mistakes, where an employer shows a complete disregard for the award conditions they will be fined. Penalties of up to $6600 for an individual and $33,000 for a corporation can apply to a breach of a term of a modern award or the National Employment Standards.
If all of these penalties weren't enough, an employer can incur further financial pain. A general interest charge is payable when the SGC statement is lodged late. Where an employer makes a false or misleading statement on an SGC statement a penalty of up to 75 per cent of the SGC amount can also be imposed.
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没错的，雇主自己的没有问题。雇员的就一定要按时付。
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会计应该给客户正面积极的答案，你没碰到问题不代表没问题，ATO的人不是个个都是有经验处理审计问题的人。
我的一个客户，每年都给自已发工资交SUPER，但是他每次都是到6月前把一年付的了
ATO寄信给他要罚利息，没得减免。10% 每个季度晚交的都要算。好几页，慢慢算，算好了交给ATO
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无限责任制啊！想清楚了。
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如果不交养老金，将来就没有养老金收入。对于政府来说，就有将来多付救济金的风险。所以政府要强制你交。我的理解对吗？
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当你的收入到一定程度，税比30%还高的话，就去注册公司，其他的都是小问题
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100%按规定办事当然安稳了。我也是这样说的不是吗？
只是我也告诉我的客人他们可以有的选择，和相关的风险。至于怎样做还是他们说了算。
另外，Super是我们经常面对ATO处理的事。抽查从来都没有问题。我不明白你的问题出现在哪里。是不是你没有沟通好？
还有你的客户为什么被ATO批评教育？我们的客户从来不用直接对ATO。所有事情都是我们处理的。
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另外你说的这个例子，即使要交利息，也是这个客户给自己Superfund交的利息，也是自己的钱。Penalty 几乎是没有的。
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I agree the point that clients should not be put to the frontline to the ATO because clients paid you to take care of everything for them, I am confused why Lenny's client are directly dealing with the ATO, are you supposed to speak on behalf of your client? if you are the tax agent for your clients.
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Back to the topic, I am not judging what your accountant suggested, but I did not see any major disadvantages in this case stopping you setting up a company. You may need a bit of forecast because what you can make future may be more than what you are making now, then you don't want to deal with your tax on Marginal tax level any more.
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1.我的发言回应楼主，希望楼主正确看待我所讲的，请不要对号入座
2。我没说清楚信就会引来这么多讨论我真是没想到，信寄给我最后还是要转发给客户商讨对策的。罚10%利息不是钱吗？何况是叠加罚的钱。好吧，我没有太多要说了，客户太有钱了
3. 下面再次声明我讲的东西请不要对号入座。 如果ATO要去客户咖啡馆随机抽查难道你可以去临时充当老板和ATO打交道，从而客户从来不用面对ATO。 一个新客户丢失个人税号，税务中介可以代替个人去问ATO要税号，不需要本人出面税务中介能力被无限放大呀
4.论坛是讨论每个网友的问题，该回答就回答，乘机推销真的没有意思。请不要对号入座，我讲的是给网友看得。
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mark
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Mark
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學習
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税务上到最后都殊途同归，差别不会很大，company和partnership的区别其实主要在legal liability上面，就税务来说，partnership的income最后一定会自动飞给个人，而公司可以把利润先存住再分配，就灵活性上company其实比partnership灵活，而且，你们作为director，可以通过发dividend和director fee的手段来发钱，不一定需要有super的obligation。
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