GST

No GST for Bank charge and insurance @Correcting common GST mistakes in small business

生意用车的最高退GST额以及折旧计算法 大家或许知道，税局规定生意用车退GST是按照最高限额$57,466来计算的. 许多商家购买公用车辆后，在为车辆做退GST申报和折旧计算的时候对这个车辆最高价值限制额$57,466是否是基于包含消费税在内的金额与否表示困惑. 这期我们将为大家解答澳洲税务局对这部分的税收和退税的要求. 税务局规定2015财政年度跟往年一样，申报退税的最高车辆价值限制额仍保持在$57,466，也就是说如果车辆购买的价值超过了$57,466，那么最大的退GST的金额将会被限制在$57,466的十一分之一，即$57,466X (1/11) = $5,224. 至于折旧，我们要看车辆除去GST后的价值是否超过$57,466. 如果超过，只能按$57,466来折旧，如果低于，那么就以低的金额来折旧. 为了方便大家更容易理解，请看以下两个例子： 1. A是一家注册了GST的公司，在2014年7月（2015财年）购买了一辆价值$80,000的车辆. 因为这个车辆的成本高于了2015年的最高车辆价值限制$57,466，所以该公司可以拿到的最大退税金额为$5,224. 然而该车辆的成本因此下降至$74,776（$80,000-$5224 = $74,776），仍超过2015年的最高车辆价值限制额，税务局要求将该车成本调降至为$57,466再进行折旧计算. 2. B是一家注册了GST的公司，在2014年11月（2015财年）购买了一辆价值$60,000的车辆. 因为该车价值仍超过了2015年申报的最高车辆价值限制额$57,466，所以该公司可以拿到的最大退税金额为$5,224. 但该车辆的成本因此下降至$54,776 （$60,000-$5,224=$54,776），低于了申报的最高车辆价值限制$57,466，即该公司使用车辆价值$54,776进行折旧计算. 但是大家要注意，以上的折旧是为了生意抵所得税来计算的. 如果该生意有员工福利税的话，那么计算员工福利税时的折旧要按照高的金额来计算，也就是说，员工得到的福利是比所得税的抵扣要高的，即员工福利税要多交.

http://www.freeoz.org/ibbs/thread-1003782-1-1.html ABC或ACN应该申请了吧，若一年的销售额预计能达到7万以上，在申请ABN的同时就注册GST. 一季度或半年申报一次GST，或退或补，自己不会弄就找会计师做. 若小生意一年营业额不超过5万，就没必要申请注册GST了，到财年末按照一年的销售收入、进货成本、租金、用品等支出，合计一下申报个人收入所得税就可以了. 可能是盈利，也可能是亏损.

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弹花机 5#

楼主| 发表于 28-1-2012 00:11:49 | 只看该作者

谢谢各位回复.

老公的小公司还没有开始.但在开始前想多了解一下.

如果老公开的公司年营业额到不了5万,或者说可能一年什么生意都没有做成,但是小公司运营时可能购置了设备和办公用品,还支出了一些运营的费用如会计费律师费等.那么这些费用都是交了GST的,是否可以申请退回呢?

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妮南 6#

发表于 28-1-2012 11:43:30 | 只看该作者

回复 #5 弹花机 的帖子 假如生意还没有开始，先不要花钱请律师和会计师，可以论坛上咨询比较热心的会计从业者. 开始生意前先注册一个ABN了，这不需要资金，办公地址可以是居住地址. 年销售额不到7万没必要注册GST，否则，税局到时候会寄来报表让你申报，你生意没做成却整天去做报表，还要支付会计师费. 我就曾注册了GST，后来被我填了张表格注销了. 至于生意的盈亏可以反映在你个人的年度纳税申报上.

BAS  export sales (G2), other GST-free sales (G3), capital purchases ( //G10 //) and non-capital purchases ( //G11 //).

一般超过1000的购买 电脑了 就放G10

其他小钱 G11？ 我这样弄得

[]

[]

 = What defines a capital purchase according to australian tax? =

Follow 1 answer //Report Abuse// 



Answers
 Best Answer: A capital purchase is something that basically has a useful life of more than one year. Like a machine that can be used for years as opposed to a consumable part (an expense) which is replaced every year. So you can't just write off the entire cost of a capital purchase as an expense against revenue in a tax year. The cost has to be "depreciated" over a certain number of years to claim as a depreciation, or "decline in value", expense over a certain number of years.

That's a universal concept, not unique to Australian tax law. To find the actual definition to quote in your homework, you'll need to get better acquainted with your study materials, case law and tax legislation.    Top 10 common GST mistakes in BAS reports See full article: http://myob.com.au/blog/top-10-common-gst-mistakes-in-bas-reports/#ixzz3ZQJ6pR5u <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> ===<span style="background-color: #ffffff; color: #660099; font-family: arial,sans-serif; font-size: 18px; text-decoration: none;">[|Capital purchase - MYOB Community] === <span style="background-color: #ffffff; color: #545454; display: block; font-family: arial,sans-serif; font-size: small;"> community.myob.com/t5/Tax-and-Business.../**Capital**-**purchase**/.../17717...

Apr 27, 2013 - 4 posts When you // purchase // something and you would like. ... the // immediate write off // for// capital // items was assetscosting // $1000 // or less ... If you are not part of the // SBE //system then only assets under // $300 // can be // written off // immediately. <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"><span style="background-color: #ffffff; color: #545454; display: block; font-family: arial,sans-serif; font-size: small;"> Immediate deduction (for certain non-business depreciating assets costing $300 or less) <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> = [|[个人所得税]] [|work-related computer expense怎么退税]  [|[复制链接]]   = ||
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=**For Individuals**= [] =<span style="background-color: #ffffff; font-family: Swiss721BT-Roman,Arial,sans-serif,'DejaVu Sans'; font-size: 1.5em;">Tools, equipment and other assets = <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">If you buy tools, equipment or other assets to help earn your income, you can claim a deduction for some or all of the cost. The amount you can claim depends on the amount of time you use them for work purposes. For example, if you bought a power tool or a computer which you use half for work purposes and half for private purposes, you can claim only half the cost or decline in value. The type of deduction you claim depends on the cost of the asset: <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">Examples of tools, equipment or assets: <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">You can also claim the work-related cost of repairing and insuring your tools and equipment and any interest on money you borrowed to purchase these items. If you use items for both personal and work-related purposes, make sure you keep records, such as a diary, so that, if requested, you can show how you estimated the amount of private use and work-related use. <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"><span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">Should you Expense or Depreciate Purchases and Assets on Your Business Income Taxes? <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> 关于SBE, STS, Low value Pool depreciation: <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> [] <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;">SBE Small business Enterprise <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;">Simplified depreciation rules <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;">如果是Samll Business which turn over rate <=$2millon <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;">公司购买的inhouse desktop: <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;">小于$1000 直接write off <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;">大于$1000 放low value pool里, 第一年折旧18.75%, 第二年折旧37.5% <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;">非small business turn over >$2millon 安实际expected life 折旧. <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> []
 * <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">For items that don't form part of a set and cost $300 or less, or form part of a set that together cost $300 or less, you can claim a deduction for their cost.
 * <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">For items that cost more than $300, or that form part of a set that together cost more than $300, you can claim a deduction for their decline in value
 * <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">calculators
 * <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">computers and software
 * <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">desks, chairs and lamps
 * <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">filing cabinets and bookshelves
 * <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">hand tools or power tools
 * <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">protective items, such as hard hats, safety glasses, sunscreens and sunglasses
 * <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">professional libraries
 * <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">safety equipment
 * <span style="background-color: #ffffff; font-family: Arial,sans-serif,'DejaVu Sans'; font-size: 14px;">technical instruments.

新足迹 标题: partnership的折旧 [打印本页]

作者: alfredbird 时间: 2008-9-24 08:36:05 标题: partnership的折旧 关于上个财政年度partnership的一个折旧上的问题，我是这么理解和处理的，不知道对不对：

1、任何小于$300的项目都可以作为expense，而不用作为asset；

2、大于300但是小于1000的东西对于small business而言，使也可以作为expense处理呢？还是需要作为asset申报，但是可以在第一年里面直接折旧全额？

作者: 丹儿 时间: 2008-9-24 08:47:54 1, 恩，可以不作为资产，当年deduct.

2，还是作为asset，用depreciation来扣税. small business可以用simpler capital allowances rules concession. 可以当期全部折旧掉，如果资产价值1000以下.

个人理解，仅供参考.

作者: anitallyy 时间: 2008-9-24 19:20:11 1. 我的观点是需要当作asset, 然后再在本年一次性written off

Dr Assets $200

Cr Cash/payable $ 200 Dr Depreciation $200

Cr Accu Depre $200 和你的观点没有本质区别. 2.在300 到1000的assets可以放到low value pool 里面， 第一年折旧18.75%（diminishing value），以后每年37.50%. 如果生意turnover在2million以下，可以选择small business concession(以前叫STS). $1000以下的直接一次性written off.

作者: leo727 时间: 2008-9-24 22:44:52 3楼Is more appropriate accounting treatment

作者: oldrrr 时间: 2008-10-1 21:52:26 如果再SBE的话，<1000直接开个expenses account 叫minor value capital items直接expense掉

作者: 做人得讲究 时间: 2008-10-1 21:54:05 学习中

作者: bbqbbq 时间: 2009-10-28 14:58:02 超过1000的如何折旧呢

作者: swesley 时间: 2009-10-30 00:30:31 是SBE的话，超过1000的可以放在general pool(expected life<25yrs)里面，第一年15%之后30%,或者long life pool(expected life>25yrs)，首年5%，之后2.5%，用POOL的话会比较不麻烦. 如果不是SBE的话，要按照实际上的expected life来折旧，可以选择Prime value或者diminishing value，expeced life可以自己估计（只要是reasonable)或者用ATO提供的表格（比较推荐，不会出问题）

作者: bbqbbq 时间: 2009-10-30 22:18:37 明白了，可是我已经把错的发给税务局了. 哎明年能按正确的来么？

作者: swesley 时间: 2009-11-5 21:35:03 LS的可以试一下AMEND，打电话区ATO问问就好，ATO的服务态度还是蛮好的，呵呵

作者: shuangchao 时间: 2009-11-7 21:58:17 原帖由 swesley 于 2009-11-5 22:35 发表

LS的可以试一下AMEND，打电话区ATO问问就好，ATO的服务态度还是蛮好的，呵呵

agree, you can find a amendment form on the ATO website, or contact any tax agent to amend it for you.

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 * || [[image:https://www.oursteps.com.au/bbs/data/attachment/common/cf/132050tcxhav1tm6n1q21v.png width="480" height="60" align="center" link="@http://preg.forexct.com.au/aserving/4/1/blg/Seminar_Au4/index.html?campaign=oursteps?SerialId=1101201"]] ||

<span style="color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;"> [|返回列表]  <span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;"> || <span style="display: block; font-family: arial,helvetica,sans-serif; text-align: center;"><span class="xg1" style="background-color: rgba(255,255,255,0);">查看: <span class="xi1" style="background-color: rgba(255,255,255,0);">749 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span class="xg1" style="background-color: rgba(255,255,255,0);">回复: <span class="xi1" style="background-color: rgba(255,255,255,0);">7 || <span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif; text-decoration: none;"> =<span style="color: #000000; font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|[小生意]] [|收到Instalment Activity Statement，怎么取消掉?] <span class="xw0 xs1 xg1" style="background-color: rgba(255,255,255,0);"> [|[复制链接]]  = <span style="background-color: #fffcf6; color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;">||

<span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">草鞋族 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 发表于 2011-6-8 15:53:25 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|倒序浏览] <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">此文章由 melbluer 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 melbluer 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">本人刚注册一个公司，准备开始小生意 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">收到了ATO的Instalment Activity Statement，但我现在还没有雇员工， <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">不是只季度报BAS就可以了吗？为什么每月还要报IAS？ <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">可以取消掉嘛？谢谢解答！ ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">melbluer
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">melbluer
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|加好友]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|打招呼]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|发消息] || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">电梯直达 [[image:https://www.oursteps.co/bbs/comiis_mfcs/fj_btn.png caption="跳转到指定楼层"]]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|1#] **

<span style="background-color: #fffcf6; color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;"> || <span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">布鞋族 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 发表于 2011-6-8 15:57:59 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">此文章由 威化饼 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 威化饼 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">ias和员工没有关系，是交你自己的税 ||
 * || [[image:https://www.oursteps.co/bbs/comiis_mfcs/oshr.png caption="分享" link="https://www.oursteps.co/bbs/home.php?mod=spacecp&ac=share&type=thread&id=356385"]][[image:https://www.oursteps.co/bbs/comiis_mfcs/fav.gif caption="收藏" link="https://www.oursteps.co/bbs/home.php?mod=spacecp&ac=favorite&type=thread&id=356385"]] ||
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">威化饼
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">威化饼
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|加好友]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|打招呼]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|发消息] || **<span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|2#] **

<span style="background-color: #fffcf6; color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;"> || <span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">草鞋族 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 发表于 2011-6-8 16:15:07 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者]
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">melbluer
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">melbluer
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">melbluer
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|加好友]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|打招呼]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|发消息] || **<span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|3#] **

<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">回复 威化饼 2# 帖子
<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">此文章由 melbluer 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 melbluer 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">但IAS上写的是我公司的名称，还有ABN啊

<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">那应该是报我公司员工的工资预付税吧！

<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">什么是“交你自己的税”？？？求解答，谢谢？ ||

<span style="background-color: #fffcf6; color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;"> || <span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">布鞋族 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 发表于 2011-6-8 16:26:13 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者]
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">aco20ma
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">aco20ma
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">aco20ma
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|加好友]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|打招呼]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|发消息] || **<span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|4#] **

<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">回复 melbluer 3# 帖子
<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">此文章由 aco20ma 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 aco20ma 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">ATO 默认你开公司就有员工，你就得交PAYG WITHHELD TAX，你可以打电话给ATO说明一下你的情况. ||

<span style="background-color: #fffcf6; color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;"> || <span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">木屐族 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 发表于 2011-6-8 16:31:58 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">此文章由 小熊猫 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 小熊猫 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || > <span style="font-family: arial,helvetica,sans-serif;">原帖由 //melbluer// 于 2011-6-8 16:15 发表
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">小熊猫
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">小熊猫
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">小熊猫
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|加好友]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|打招呼]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|发消息] || **<span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|5#] **

> <span style="font-family: arial,helvetica,sans-serif;">但IAS上写的是我公司的名称，还有ABN啊

> <span style="font-family: arial,helvetica,sans-serif;">那应该是报我公司员工的工资预付税吧！

> <span style="font-family: arial,helvetica,sans-serif;">什么是“交你自己的税”？？？求解答，谢谢？

<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">你自己每年不是有收入么，这个ias就相当于你给你自己交的payg ||

<span style="background-color: #fffcf6; color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;"> || <span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">草鞋族 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 发表于 2011-6-8 16:40:55 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">此文章由 melbluer 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 melbluer 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || > <span style="font-family: arial,helvetica,sans-serif;">原帖由 //小熊猫// 于 2011-6-8 16:31 发表
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">melbluer
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">melbluer
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">melbluer
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|加好友]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|打招呼]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|发消息] || **<span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|6#] **

> <span style="font-family: arial,helvetica,sans-serif;">你自己每年不是有收入么，这个ias就相当于你给你自己交的payg

<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">那也不对啊，首先这个公司刚成立，没有收入，我自己也没从这个公司领取工资，我不必交工资预付税.

<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">就算我有其他工作，那就应该是我的雇主去交我的工资预付税，我也不必自己去交，只要6月30号以后报个人税就可以了. ||

<span style="background-color: #fffcf6; color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;"> || <span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">木屐族 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 发表于 2011-6-8 16:49:04 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">此文章由 小熊猫 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 小熊猫 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || > <span style="font-family: arial,helvetica,sans-serif;">原帖由 //melbluer// 于 2011-6-8 16:40 发表
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">小熊猫
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">小熊猫
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">小熊猫
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|加好友]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|打招呼]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|发消息] || **<span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|7#] **

> <span style="font-family: arial,helvetica,sans-serif;">那也不对啊，首先这个公司刚成立，没有收入，我自己也没从这个公司领取工资，我不必交工资预付税.

> <span style="font-family: arial,helvetica,sans-serif;">就算我有其他工作，那就应该是我的雇主去交我的工资预付税，我也不必自己去交，只要6月30号以后报个人税就可以了.

<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">那就报零收入，或者你打电话去问ato，一般刚开始的生意是没有ias的，一般是到第二年才有的. ||

<span style="background-color: #fffcf6; color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;"> || <span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">布鞋族 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 发表于 2011-6-14 14:00:33 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">此文章由 oasisspirit 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 oasisspirit 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">一般刚开始的生意是没有ias的，一般是到第二年才有的.
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">oasisspirit
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">oasisspirit
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">oasisspirit
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|加好友]
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<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">call Tax office on 13 11 42 general busniess line for advisory || <span style="background-color: #fffcf6; color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;">|| <span style="background-color: rgba(255,255,255,0);">GST reporting cycle 可以是monthly, quarterly and annually.

<span style="background-color: rgba(255,255,255,0);">如果GST turnover<$75,000， 可以在申请GST时，elect to report GST annually. 所以LZ要先看一下最初申请GST时的选项，看自己是选了月报，季报，还是年报. LZ如果已经收到 BAS paper， 就要按照上面要求的方式报.

<span style="background-color: rgba(255,255,255,0);">如果想改成annual, 就需要在7月31日重估前面12个月的turnover是否仍然小于75K, 然后向ATO申请更改reporting cycle为annual.

<span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> =<span style="background-color: rgba(255,255,255,0);">新足迹 = <span style="background-color: rgba(255,255,255,0);">**标题:** 报季度小生意GST,是不是有时间要求的?过期就不能再报了 **[|[打印本页]]**

<span style="background-color: rgba(255,255,255,0);">**作者:** wytiger **时间:** 2007-10-24 00:25:35 **标题:** 报季度小生意GST,是不是有时间要求的?过期就不能再报了

<span style="background-color: rgba(255,255,255,0);">比如7-9月的汽车汽油GST,是不是必须在10月份报,否则,这个期间的汽油GST就不能在CLAIM回来了?

<span style="background-color: rgba(255,255,255,0);">**作者:** miss99 **时间:** 2007-10-24 15:49:50

<span style="background-color: rgba(255,255,255,0);">我们会计说本期如果有 错报 下期可以改正

<span style="background-color: rgba(255,255,255,0);">**作者:** 丫玛鱼儿 **时间:** 2007-10-24 18:12:31

<span style="background-color: rgba(255,255,255,0);">没有时间的吧，我都是很迟才报的，我还有个朋友9月要报的拖到第二年1月

<span style="background-color: rgba(255,255,255,0);">**作者:** 明洁 **时间:** 2007-10-27 21:02:06

<span style="background-color: rgba(255,255,255,0);">我的会计师说一般10月底要完成,过期税务局是要罚款的.以前漏报的下个季度可以补报.

<span style="background-color: rgba(255,255,255,0);">[ //本帖最后由 明洁 于 2007-10-27 21:04 编辑// ]

<span style="background-color: rgba(255,255,255,0);">**作者:** wytiger **时间:** 2010-7-28 23:43:21

<span style="background-color: rgba(255,255,255,0);"> 感谢以上热心同学的解答


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Correct GST Error

https://www.ato.gov.au/Business/GST/In-detail/Managing-GST-in-your-business/Reporting,-paying-and-activity-statements/Correcting-GST-errors/#Optionsforcorrectinganerror <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;"> <span style="background-color: rgba(255,255,255,0);">IAS: Instalment Activity Statement
 * <span style="background-color: rgba(255,255,255,0);">此文章由 LouLou 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 LouLou 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0);">BAS: Business Activity Statement

<span style="background-color: rgba(255,255,255,0);">BAS上涉及内容包括GST PAYG WITHHELD & PAYG INSTALMENT <span style="background-color: rgba(255,255,255,0);">IAS上不涉及GST ||


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<span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">铜靴族 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 发表于 2007-12-14 18:15:31 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">此文章由 Tigerpie 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 Tigerpie 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">BAS是针对有GST资格，并且已经注册过GST的企业；IAS是针对不够GST资格，或则没有注册GST的企业. || <span style="color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;">|| <span style="background-color: #ffffff; display: block; font-family: "Helvetica Neue",Helvetica,Arial,sans-serif;">
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