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发表于 25-9-2013 10:43:49
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本帖最后由 MICHELLE07 于 10-1-2014 21:28 编辑
关于培训
同一财年内，一段时间无工作，参加和工作相关的培训，后来找到了工作，培训费能报吗？
一种理解是学习和工作时间无交集，不能退税，另一种理解是如果学习能给收入带来改变，能证明密切相关，就可以。暂无定论。
关于分租自住房
COST SHARING 部分可以从INCOME OFFSET，比如电费分摊，其它还是按正常数字报收入和费用（按比例摊费用）
HOME STAY是 澳洲政府推出的多元文化 的一种，属于 exempt income,必须是注册的, 而不是华文报纸上包吃包住的 “home stay”, 要在AHN（Australian Home stay Network）注册,招海外学生住.
在促进多元文化的大环境下，ATO定义如果同一时间接待一到两个学生，“非经济目的”的HOMESTAY的租金收入是免税的。因为租金支付的金额已经用于支付相应的家庭开支，产生的利润微不足道。
但是目前存在着大量纯粹“经济目的”的HOMESTAY商业租赁协议。ATO正在采用先进的数据匹配检测系统测试这类未申报收入，所以有此打算的朋友应该寻求专业税务意见，以避免高额罚款。
ATO一旦查出未披露的租金收入，一般会对初犯者发一封''please explain''信，而对累犯者或有不良历史记录的做出罚款或法庭诉讼处理。
http://www.smh.com.au/money/tax- ... 20130928-2ul36.html
会计工作者申报和工作相关费用：
CPA会费，后续教育费，参加后续教育的交通费；
去银行的车费（算好里程）；
如果买电脑了，也可以分年抵一部分；
如果有在家工作的时候，可以记录好小时，claim一点running cost；买书或订杂志的费用。
不是严格地要提供 tax invoice, 比如 receipt 也可以， 超过正常工作时间以外，如果做了关于工作的事情， 而这个工作的事情占用了私人的资源， 比如电脑，手机，网络，车票，meal, 书本开销，或者其它方面的开销，都记下来，然后逐一claim.
关于投资房
在available for rent期间，需要中介的广告证明才能申报费用支出（比如利息）。
投资房贷款的redraw 帐户不同于 offset account，钱是不能随便进出，从税务角度，每次进出都要重新核算贷款额度，取出来必须用于投资用途，否则取出来算personal drawing。存入redraw 帐户的钱，会减低用以计算可抵扣利息的贷款额。
关于海外汇款被查
记住最好fax到ato, 如果要寄信也要选择挂号信。因为ato的系统相当落后，信收到后，还要人工录入。接到信一定要在限期内答复。电话答复不算。好好对待28天的解释期，最好不要搞到要objection. 刚开始你不需要急着提供很多材料，因为这样你会被ato牵着走。有时一封信都可以解决问题，有人一封信就击退ato的。
有人被要求提供国内银行的翻译件，但把中文原件给他们，他们也接受了。
If reply after due date (after 28 days), 只能等接到notice of assessment 再lodge objection了。
ato的网站下载objection form, 然后 fax lodge.
补充材料：当时汇款的单子找不到，就提供了汇款人的银行帐户statement和亲属关系证明，澳洲银行帐号的明细单（网银记录打印出来.注:电子文件是被ATO认可的）。如果亲戚把小孩的钱都汇过来代交学费，要证明钱花出去，提供学费缴费通知单）
从贷款帐户Draw money 买股票
贷款利息可以申报投资费用. 投资收入是须申报的收入中的一种(与capital gain 属不同的catogory)，比如利息、红利等，相关的费用可抵减，比如投资成本利息。贷款买股票的利息不能计入股票成本调整将来征CGT的COST BASE，但可以当期作为费用申报。
Claim deduction for the interest on borrowing for purchase of investments against income from the investments.
you need to keep good records of what you borrow and the interest on the amount you borrowed as per bank statements.
The cost base of your asset is the total of:
what your asset cost you
certain incidental costs of buying and selling it – brokerage or agent’s fees, legal fees, stamp duty and investment advisers’ fees (but not investment seminar costs)
the costs of owning the asset, such as interest on monies borrowed to acquire the asset (generally, this will not apply to shares or units because you will usually have claimed or be entitled to claim these costs as tax deductions)
any costs you incurred in establishing, maintaining and defending your ownership of it.
就是说，算股票投资收益的CGT的时候，不应该算进去，但是报收入税的时候可以把这部分利息作为deduction。关键是这部分钱不能和别的混着，否则就不太好claim，就跟投资房一样。
Employee Share Scheme
Eventually pay CGT but subject to ESS, refer to previous post.
https://freeoz.org/ibbs/thread-1082001-1-1.html
Assignment 2 Part B:
Chris purchased land in June 1984 for $280,000. His original intention was to build a tourist attraction on the land close to the main road but he decided against that idea in December 1990 when the land had a market value of $460,000. In November 1995 Chris decided to sell the land and engaged a real estate agent to sell it at a list price of $760,000 but the land did not sell. In May 2007 Chris decided that he would change his plans and develop the land by subdividing it into 50 residential blocks. The market value of the land in May 2007 was $1.4m. He anticipated that he would make a tidy profit by managing the development himself. He managed the whole operation including the subdivision of the land, the installation of utilities and roadways, and the eventual sale of the individual blocks. In the year ended 30 June 2013 he sold all of the blocks of land and received $3.7m in sale proceeds. In accordance with the principle established in the Whitfords Beach Case, what cost should Chris use in order to calculate a profit from the sale of the land?
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发表于 25-9-2013 10:41:35
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