月薪比ATO网上计算的多很多,何解?

之前都说了付工资和cash或者accrual没关系， 不管你用什么都是要"Paid" 才可以claim

你说的那个例子你看懂了吗？， 26 june 2008是礼拜4， 这天和这天以前paid都算2007/08的收入， 3号又是个礼拜4又是个pay day. 是第二年的， 你不可能说我26号的钱没到账不算2008的收入。

而且你说的那个银行没钱还给支票那叫跳票， 是你的信用问题。 跟发工资这个没关系。

paid 和 received 你弄清楚了吗？ ato的例子说的都是payment有说公司还要去看看员工账号收到钱没有才能算到wages里面吗？

Good point。
看来我们要复习一下大学的知识了哦^^

首先，the Primary principle of taxation 就是决定于你是否derived income而不是你公司发没发，员工收不到钱，他们就不会被tax，不会被tax，就不能include in PAYG summary for that year. 如果公司在星期5发工资， 星期5又是 June 30 20xx, 那员工在星期1才收到，这笔钱就算是下个财政年的。PAYG Summary也应该把这钱寄到下个年度，

Ordinary income is taxed under s 6-5 of the Income Tax Assessment Act 1997 at the time it is ‘derived’. The question, ‘When is income derived?’ is, therefore, generally applicable to all taxpayers. For tax purposes income from salary and wages is derived when you receive the money。

Case law : : Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd (1938) 63 CLR 108. (Carden's Case)
Wage, passive investment and personal services income are ordinarily derived on a receipts basis.

Clause 4.5 - For those deriving employment income (such as salarie sand wages) and property income (such as interest), income was derived when it was received.

Reference: http://lexisnexis.com.au/aus/aca ... ilders/pdf/ch04.pdf

Hope it helps:)

Good Night

你说这些没有用, 我就问你我给你支票了你能说我没付钱么？ 你不存是你的事。

明天打电话给ato问问吧 公司12年5月给的工资支票你到12年8月存， 看看给你算哪年的收入。

服了you了， 不用脑子都能知道是算12年的收入。

paid 和 received 你弄清楚了吗？
算13年的。Unpresented Cheque remains outstanding, money have not deducted from your actual bank account.

Refer to the definition of income.

还有，别下这么快啊，我们除了工资还可以讨论讨论别的税收话题嘛

简单的说，公司估摸着你年收入越高，给你withhold的税的比例就越高。 不用担心，反正最后年终时多退少补呗

我是来赚金币的，完成了每日任务就撤了。 你如果觉得你那么算对的话就那么算吧。 讨论别的话题? 别说我难为你哈。 理论不说了， 说实际操作的， SMSF你做过吧， 13/06/12 client write a BHP $28 put option @ Aug 12，client received $4215, on 30/06/12 the market value for the options $3222. 只问你30/06/12 option account需要revaluation吗？为什么？

SMSF没做过的话， trust 做过吧， UPE of a company 的treatment, 如果我想covert unsecured Div 7A loan to secured 需要怎么做

trust 还不行的话。。。 company吧， company pay wages and super, 我就想知道pay super的rule, 还有啊。。 我如果是你说的那个non cash  accounting, June 2012 的super liability $2000我7月27号寄出去支票， superfund 2天后收到了，banked 29/07/12, 这个superannuation payment要怎么claim...
噢对了， 我的company 有2个division, 1个在qld 一个nsw, 单个出来都不够payroll tax但是和在一起就有了可是qld和nsw的payroll tax rule 还不同的话我怎么办。哎呀，头挺大的。

company 还不行的话个人吧， 个人投资stapled securities, 3个trust stapled together， 从买到卖中间有5次tax deferred distribution. 后来卖了， 我想问问怎么算cost base, 怎么算proceeds allocation

慢慢研究吧。

Tax, Audit for Trust， company， Partnership， individual and SMSF 这些都是我们公司的服务范围, 此外Insolvency也做。还有你提的

问题还真为难我了，太广泛了没有具体的数据和条件，能给你的例子也是灰常灰常多哦。

所以我只能给出很ｇｅｎｅｒａｌ的答案，希望你能看懂而不会误导你。本人只是个小会计，要学的东西很多很多，如果有错误的话还

请指点指点（最好有reference的连接，便于学习嘛），我会虚心请教


For superfund,

Firstly，does the fund’s Investment stragtegy (and trust deed) permits the SMSF to purchase options and the fund has a derivative risk

statement, that is a statement that explains the SMSF’s risk management policies when using derivatives.


If yes, then you must revalue your Option as the ATO requires that all assets held be valued at market value on 30 June each year.

Q2

Are you talking about refinance of the loan?

You can simply refinance it through a registered mortgage broker over your real estate property as the deemed dividend will not be

triggered under subsection 109R(6) & (7), the term of the new loan will be now 25 year less the period already expired on the old loan

Q3

When a cut-off date for payment falls on a Saturday, Sunday or public holiday, you can make the payment on the next working day

after the cut-off date.


SO it's ok to back dated the claim on the 27th of July or the 29th when it deducted from your bank acc, it made no difference to tax,

you even can lodge late payment application if you miss the due date^^

Please read the cash and accrual accounting definition on taxation, it will help you a lot^^


Q4

Need to specify your question as it has so many issues between states when calculating payroll tax, as I am not a payroll admin staff ,

some of the payroll questions may not be answered correctly. If you need ATO payroll hotline number please let me know, I can

provide it for you.  

Here is my brief answer:

Payroll tax is a figure which is calculated on a monthly or quarterly or annual basis, and includes Wages, Allowance, FBT, Director's

Fee and Super, I think you should check both the QLD and NSW government revenue collection departments websites and familiarise

yourself with the calculation method required by each state.

Q5

Please provide the followings information .

What was your tax deferred component percentage?

What percentage of your dividend yield was?

How long had the investor hold the stapled securities for since the first tax deferred distribution was made?

Were there any changes in the dividend and the tax deferred portion of the dividend over the period?

If over the holding period of the stapled securities, the tax deferred dividends reduce the cost base to zero, then tax becomes

assessable on the full amount of future dividends.

Stapled securities can also generate franking credits since stapled securities are a combination trust with a related company and

investors are entitled to franking credits generated through the company.



Hope it helps:)





Good night

一起學習中

reference 我肯定没有， 其实我只是第一个问题有些纠结。 照搬ato别说了。 实际做的话就不对。 你会revaluate cash at bank吗？ option 也一样 client 是 receive cash.. 不过option 又有market value, 个人觉得不需要revaluate 因为option 的market value 是相对于 the other party 说的， client 是cash on hand. 所以我觉得不需要 revaluate.

第二个你可以继续网上找找都应该可以找到 UPE

第三个， super 那个肯定不ok, 是non deductible.  2012 年$2000 include in account but tax adjust - add back to profit, 2013 年， superannuation 要求在每个qtr 之后28天内到账就是received by superfund on 28/07/12 才可以claim.  29号到的， non deductible, 什么都不需要做了.  如果28号前到的是要tax adjust.   reduce from profit
payroll tax 是看head office在哪

最后那个说着太麻烦， 懒得打字忽略吧