大家好 本人打算马上去澳洲远程给现在的雇主继续干活 所以想要讨教下关于税的问题 希望合法的基础上能合理的回避一些税 谢谢
希望懂行以及会计朋友可以指点一下 让我有个大概的概念 方便我可以和这里的老板谈远程工作的事宜
翻阅了之前的一些帖子
1) PSI的问题，我看了官网对PSI的定义，好像受雇于海外雇主不适用？
If you are an employee only earning salary or wages
(that is, working for an employer and not under an
Australian business number) do not read any further –
this information does not apply to you.
2) 收入大概在10w+澳元的话 是成立Trust么（减半GST？）
3) Trust也是30%的盈利税么？然后个人收入再交个税么？这样不是会很多么？
4) 不受制于PSI，可以雇佣家庭成员么？
5) 可以做小开销的减税？
谢谢 大家元宵快乐
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你读懂了第一条什么意思么？
第一条的意思是说，如果你仅仅为一位雇主工作，且你没有ABN,PSI不适用于你 ー 你就是个挣工资的雇员。
GST减半哪里听来的？
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Assume that you are Australian resident for tax purposes and you are now considering setting up a trust and working for your current overseas employer on a contract basis, rather than as an employee.
GST
If your employer is a non-resident company based overseas, and does not carry on a business of its own in Australia, then the supply of your services to the non-resident is GST-free. Accordingly, you (or your trust) are not required to register for GST.
PSI
It really comes down to whether you (or your trust) are deriving the income from your personal services. If you (or your trust) derive income mainly from your personal efforts and skills then it is very likely that the income would be classified as ‘personal services income’ (PSI) in the hands of the trust. One exception to this is where you can argue that the income is earned from a business structure rather than your personal skills and efforts.
On the other hand, if the income of the trust is derived from your personal services then the next step is to confirm whether any of the personal services business (PSB) tests are passed. In this case it may be possible for the trust to pass a number of tests including the results test, unrelated clients test or business premises test. It would ultimately depend on the facts.
If the trust passes any of the PSB tests then the PSI attribution rules would not apply and the trust should have some additional flexibility in terms of claiming deductions. For example, it should be possible to claim a deduction for reasonable amounts paid to your spouse or relatives for administrative work.
However, note that even if the trust is carrying on a PSB, the ATO has strict expectations when it comes to distributing profits that result from the personal services of an individual. The ATO has indicated that it may seek to apply Part IVA if a trust that derives income from the personal services of an individual splits that income with other entities (eg, family members or related entities). However, as long as any remaining profit in the trust is distributed to you at the end of each year then it is very unlikely the ATO would seek to apply Part IVA.
If the trust does not pass any of the PSB tests then the PSI attribution rules would apply to tax you on the net PSI derived each year (less salary and wages paid promptly). Also, it would not generally be possible to deduct wages paid to an associate for non-principal work.
Tax Rates
Normally, any of the income the trust earns is distributed to its beneficiaries by the trustee of the trust before the end of each year therefore the trust is not liable to pay income tax (unless the income/capital is distributed to either non-residents or minors, or accumulates net trust income, then trustee will be assessed).
The beneficiaries must declare that share of net trust income on their individual income tax returns and pay tax on their marginal rate.
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非常感谢你的解答 给我好好上了一课！太感谢你了
还有个问题不知道能否给估计一下 谢谢
如果PSB通过的话 大概10w+的收入 加我太太作为秘书的话 实际到手的钱大概在百分之多少？
PSI的话这点收入到手大概多少百分比
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你给雇主干活，我实在看不出怎么可以是PSB。
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如果是IT工作的话 我分包开发 我太太分包客服 这样算么？
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