company+tax+return

讨论

https://www.ato.gov.au/Forms/Company-tax-return-instructions-2011/ https://www.ato.gov.au/Forms/Company-tax-return-instructions-2011/

Company return form https://www.ato.gov.au/forms/company-tax-return-2015/

如果是sole trader. 收入是在个人return上申报. 需要做一个business schedule. || Company tax return from ATO https://www.ato.gov.au/Business/Yearly-reports-and-returns/Income-tax-return/Companies/#WhatToReport
 * 你自己干是以sole trader形式吗 还是有独立的商业结构(公司,信托,合伙制)?

GST free http://www.cpaaustralia.com.au/cpd/itbasaf_extract.pdf

Lodging tax return

http://www.taxpayer.com.au/KnowledgeBase/10178/Small-Business-Tax-Super/Lodging_your_annual_income_tax_return

2015 budget https://www.taxpayer.com.au/Media/Budget2015

买卖生意要交税吗？ https://www.oursteps.com.au/bbs/forum.php?mod=viewthread&tid=835065 []

= = https://www.oursteps.com.au/bbs/forum.php?mod=viewthread&tid=815670
 * 请问注册公司和GST怎么注册啊，多谢 ||

https://www.oursteps.com.au/bbs/forum.php?mod=viewthread&tid=780198 此文章由 JohnnySu 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 JohnnySu 所有！转贴必须注明作者、出处和本声明，并保持内容完整 
 * 最近看了个生意，拿到bas和tax return以后两年的sales都是BAS比Tax return上的sales要少10万，bas上都是110万including GST，tax return里是110万sales. 中介说如果是把这些数据以accrual basis的角度看就是不差的. 有没有大神给科普一下啊，多谢啦！！！ ||
 * > envoyzhang 发表于 2013-11-15 10:43 [[image:https://www.oursteps.com.au/bbs/static/image/common/back.gif width="13" height="13" link="@https://www.oursteps.com.au/bbs/forum.php?mod=redirect&goto=findpost&pid=15960402&ptid=780198"]]

> 多谢你的回答！！那么为什么cash和accrual basis能差这么多呢？可以一个用cash一个accrual么？那怎么证明 ...

Income tax 大多使用accural basis accounting, 也就是说收入跟支出的记录时刻点是"发生"的时候 GST 有两种计算方法 cash basis 和 accural basis. 如果生意个体的turnover低于2million 可以选择cash basis. 超过就只能使用accural basis. Cash basis 记录收入跟支出的时刻点是"交付"的时候. 因此两种方法得出的收入跟支出是有不同的. || =What’s the difference between PAYG Withholding & PAYG Income Tax Instalments? =

http://www.e-bas.com.au/bookkeeping-blog/whats-the-difference-between-payg-withholding-payg-income-tax-instalments

https://www.ato.gov.au/Business/Starting-and-running-your-small-business/Income,-deductions-and-concessions/Lodging-tax-returns/ =Lodging tax returns = The net income you receive from carrying on your business is assessable income and you need to declare it correctly:
 * Income as a sole trader - income is treated as your individual income and you show your income on your individual tax return.
 * <span style="background-color: rgba(255,255,255,0);">Income from a partnership - a partnership does not pay tax on its income, but must complete a partnership tax return. Each partner shows their share of the partnership's net income in their individual tax return and pays tax on that share.
 * <span style="background-color: rgba(255,255,255,0);">Income from a trust - a trust is not a separate taxable entity, but the trustee is required to lodge a tax return for the trust. Generally, the trust income is taxable to the beneficiaries who are entitled to receive that income, and the income is shown in their individual tax returns. You may also receive a wage or fees from a trust, which is also shown in your individual tax return.
 * <span style="background-color: rgba(255,255,255,0);">Income from a company - a company is a separate taxable entity and a special tax rate applies. The money the business earns belongs to the company and your company lodges an annual company tax return. You may have received salary, wage, director's fee, dividends or other forms of benefits which you may have to show on your individual tax return.