公司退税：如何计算assessable 收入

incco

带什么资料：In order to prepare your company tax return we require the following information:


•Copies of all bank statements for the company for the financial year required.
•lease identify on the bank statements the income and expenses paid for the business including your private expenses and loans if any.
•lease also provide us with the out of pocket expenses.
•A copy of the last financial statements and a tax return lodged with the Australian Taxation Office

Income and deductions for small business   
        
计算例子
Example: working out assessable income
Sole trader

Bill is a sole trader. During the income year, he received the following:

Assessable income

Sale of toys (excluding GST)
$110,405

Interest on business bank account
$45

Total assessable business income
$110,450



Other assessable income

Income from rental property
$13,000

Franked dividends
$980

Total assessable income
$124,430



Non-assessable income

Hobby income (home-baked bread)
$1,200

Lotto win
$3,280



When working out his assessable income, Bill does not include the $1,200 from the sale of his home-baked bread or his $3,280 lottery winnings as these amounts are not assessable.

While the $13,000 from his rental property and the $980 from franked dividends are not business income, as a sole trader, Bill must include these amounts in his assessable income on his tax return. However, he records the amounts separately for accounting purposes.

He did not make any capital gains and he is not entitled to any of the special concessions for primary producers or special professionals. Also, he did not earn any income from outside of Australia. Therefore, Bill’s total assessable income is $124,430.

Bill is not taxed on his assessable income, but on his taxable income. This includes all his assessable income, less the deductions he can claim.

Sections within Working out your assessable income
What to include in your assessable income
What not to include in your assessable income
Small business concessions
Trading stock
Separating your business and personal income
Accounting methods
Contractors and consultants

incco

以上是小生意的，下面是公司company 框架下的收入计算例子 [s:5]
Companies
If you operate your business as a company, you must lodge a company tax return showing the company's taxable income and the amount of tax it is liable to pay on that income by:

reducing its assessable income by the deductions it can claim to arrive at its taxable income
multiplying its taxable income by the company tax rate of 30% to work out the tax it is liable to pay.

The company’s income is separate from your personal income.

incco

牙医,电工用sole trader,生意好的餐厅用company,太阳能,隔热层,照明设备的用company,
另外进出口的用company,纯利润X30%就是要收的税,给收入到老板用 credit可以抵回,所以老板
的个人收的并没有被二次课税,实际相当于收一次税,另外还可能把利润留下年(作新本).
如果前年亏的次年可以用当年赢利抵些旧亏.
有些内容要发图详细说,但是能讲多少是多少,下面有表的第一页上半


Company
Company income tax return (NAT 0656)

The company may also have to complete:

Capital allowances schedule (NAT 3424)
Losses schedule (NAT 3425)
Capital gains tax (CGT) schedule (NAT 3423)
Personal services income schedule (NAT 3421)
Schedule 25A (NAT 1125)
Research and development tax concession schedule (NAT 6708)
Company income
By the date we tell the company to lodge its return. Where we haven't told you a date, by 31 October
下面是公司退税表,可以下载

incco

公司直接信息照填，很简单,上半张图


后面是下半张图,最后一次报(关门)才tick,
第二页也几乎不用说明,is payment due,要填“YES”如果该缴税值为正

提问的请跟贴

incco

第三页主表是主表,所以没法用举例发说明,
因为逐步 each step every blank,都要细说也不太可能,
所以,比较合理就是,每处取两个例子,

inc88

附加 CGT schedule 2009表

Capital gains tax (CGT)

Your net capital gain is:

your total capital gains for the year

minus

your total capital losses for the year and any unapplied net capital losses from earlier years

minus

any CGT discount and small business CGT concessions to which you are entitled.

什么时候您要记入CGT,新股东入资是吗,年终他分了些什么呢,当然生意好,公司买资产也算,如何算?
CGT event also happens when:

an asset you own is lost or destroyed (the destruction may be voluntary or involuntary)
shares you own are cancelled, surrendered or redeemed
you enter into an agreement not to work in a particular industry for a set period of time
a trustee makes a non-assessable payment to you from a managed fund or other unit trusts
a company makes a payment (not a dividend) to you as a shareholder
a liquidator or administrator declares that shares or financial instruments you own are worthless
you grant an option to someone to buy an asset that you own
you dispose of a depreciating asset that you used for private purposes, or
you stop being an Australian resident.
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特别留意CGT只抵CGT,不能抵其他:
You cannot deduct a capital loss from your income, but it can be used to reduce any capital gain you made in the same financial year.