假如我今年在一个公司上班，FULL TIME的工资收入是10万。 同时我的sole trade ABN运营的小生意今年支出5万，收入1万，
那么这个年度我的 应报税的收入是多少？
是 10万 + 1万 - 5万 = 6万 ？ （ 想过去应该没那么简单 ）
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10万
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LZ的算法感觉对的啊
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没毛病，但你要怎么跟ATO解释这亏损4万的原因，估计会被各种audit
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If you're a sole trader or an individual partner in a partnership, and you meet at least one of the non-commercial losses requirements, you can offset your business losses against other assessable income (such as salary or investment income) in the same income year.
The non-commercial business loss requirements are:
your business is a primary production business or a professional arts business and you make less than $40,000 from other sources (excluding net capital gains) in an income year
your individual income is less than $250,000 (disregarding any assessable amount that you may have released through the First Home Super Saver Scheme) and either
your assessable business income is at least $20,000 in the income year
your business has produced a profit in three out of the past five years (including the current year)
your business uses, or has an interest in, real property worth at least $500,000, and that property is used on a continuing basis in a business activity (this excludes your private residence and adjacent land)
your business uses certain other assets (excluding motor vehicles) worth at least $100,000 on a continuing basis.
you have been granted a Commissioner's discretion allowing you to offset the loss.
When calculating a business loss for the current year, make sure you have accurately calculated the expenses you have incurred before you confirm a loss. Check that:
your expenses are related to your business activity
you have correctly apportioned your expenses between business and private use
you haven't claimed any private expenses
you have correctly claimed your expenses and haven't accidentally overstated them.
If you don't meet any of the non-commercial business loss requirements, you can defer the loss or carry it forward to future years.'
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有很多条件，比如生意之前5年有三年盈利等
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and either
your assessable business income is at least $20,000 in the income year
your business has produced a profit in three out of the past five years (including the current year)
应该是 同时满足 ABN 收入2万 并且 3年盈利。。。
不然的话，3年每年盈利100块钱，也是符合要求
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长见识了，还真的不是完全不可以抵扣ABN损失呢
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肯定是有各种先决条件啊。。。
不然所有PAYG的人都用弄个ABN来点loss好了。。。
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想多了，如果可以我马上注册·一个ABN，然后买辆BMW退税。
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sole trade should be ok
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http://www.ato.gov.au/businesse ... l-losses/four-tests
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If you meet the income requirement and pass any one or more of the four tests, you can offset your business losses against your other income in the relevant year. The four tests are:
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楼上有正解。
见ATO-Non-commercial losses，写得比较好理解。
首先是不行，然后用ATO的1，2，3，4等等来证明行，如果ATO的1，2，3，4进行不下去，就回到首先，就是不行。
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楼上说的对，non commercial loss参考一下
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这个语法我看的有点晕
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这不是应该分开算的么？还能混起来啊？
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哈哈，假装是general ability的题
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都亏损了还发什么工资
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就算可以抵扣，买车也是走折旧，不可能一年都抵扣了。
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