澳洲请教会计大神，Cash Flow Boost算income吗，特别生意

在澳大利亚税务



如题，生意是以family trust来运行的，上个财年拿到了Cash Flow Boost
会计把Cash Flow Boost这部分钱当成trust的income一起distribute出来，这么操作正确吗？

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网上查了一下
https://community.ato.gov.au/t5/ ... reatment/td-p/82494

ATO的人说


Hi @lee1,

Sorry for the delay on this.

You do not need to pay tax on the amount of the cash flow boost as it is non-assessable non-exempt (NANE) income. However, if you distribute the cash flow boost from the business to another entity (for example, making a trust distribution or paying a dividend to shareholders) the normal application of the law to distributions of NANE income will apply.

Thanks, Nate

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关键是NANE income是怎么处理

https://www.ato.gov.au/Forms/Att ... d-investment-trust-(AMIT)-tax-return-instructions-2020/?page=24

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Non-assessable, non-exempt income
Non-assessable, non-exempt income is income you don't pay tax on. It doesn't affect your tax losses.

Non-assessable, non-exempt income includes:

the tax-free component of an employment termination payment (ETP)
genuine redundancy payments and early retirement scheme payments shown as 'Lump sum D' amounts on your income statement
super co-contributions
a payment made on or after 1 January 2020 by a State or Territory for loss of income as a result of you performing volunteer work with a fire service of a State or Territory in the 2019-20 income year
Disaster Recovery Allowance paid directly as a result of the bushfires commencing in Australia in the 2019-20 income year
Ex-gratia disaster income support allowance for special category visa (subclass 444) holders paid directly as a result of the bushfires commencing in Australia in the 2019-20 income year
payments by a State or Territory relating to the 2019-20 bushfires under the Disaster Recovery Funding Arrangements 2018External Link.

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这部分算company income, 但是算公司profit loss不需要加进去，这部分钱就不用交税，但是如果你把这部分钱分到个人手上，个人是交个人所得税的

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还是NANE，个人报税

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我的情况是trust，我也不准备把这笔钱分出来
分出来是肯定要缴税的

网上查了一下，这边比较全
https://community.ato.gov.au/t5/ ... dividual/td-p/99607

The short answer from the ATO phone advice: no need report the cash flow boost on tax return – both Individual and Trust Tax Return as it’s non-assessable income.

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NANE是Non-assessable non-exempt income

既然是non-assessable，那留在trust里面就不需要assess这笔收入了？

ATO的本意是希望生意（公司，Trust）拿这笔钱改善营运，而不是分给个人，所以不拿出来就不需要assess

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family trust的话，可以拿出来给个人，不用再缴一次税。

Accounting方面，可以按income或者capital的方式distribute给受益人，具体要看deed怎么定义income了。

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公司或者unit trust拿出来就不同啦。

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不缺的话 不拿好啦
虽然trust必须分配income 但这个是non assessible

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Deed如果可以定义这些收入不是Income （譬如定义成reserve）,就不用分配。

Accounting的分配方法可以和tax完全不同。
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