月薪比ATO网上计算的多很多,何解?

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

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

心绕千千结 发表于 2013-3-8 19:23
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revalua ...

不好意思，做workpaper的时候提供reference对客人负责， 已经养成习惯了。

还有哦，你的received by superfund theory和你之前的“只要公司有给工资支票就可以视为paid, 不管员工received or not"--是有出入的哦。

为什么公司27号给的支票不能算是27号交的？反正可以记录成unpresented cheque嘛。为什么要superfund received 才算呢？

那如果公司27号给员工的工资支票那应该算是哪一天paid？？Anyway, it is all about cash basis 你同意不？

关于Super， 请你好好读读

Due Dates for payment

When acut-off date for payment falls on a Saturday, Sunday or public holiday, you canmake the payment on the next working day after the cut-off date, and if you have made the contribution on such date you will be able to claim it as tax deduction.

ATO reference: http://www.ato.gov.au/businesses/PrintFriendly.aspx?doc=/content/00249857.htm

UPE就是Unpaid present entitlement 所以你想问什么？

还有那个revaluation， ATO已经很明确了你要revalue all SMSFassets at each FY end。 具体操作for unrealisedcapital gain你只要记录在SMSF的income statement上， 不用显示在tax return until the option is exercised and capital gain realised。你懂了么。

有点不明白，为什么会是cash at bank呢， 拿share作例子吧

你付$2000块钱买xx share， 那就是dr xx Share $2000
                                                           Cr Cheque acc $2000

30 June的revaluation的时候   share market value是 2200的话，你就写个jouranl entry to adjust
                                                                                           Dr xx Share $200 (Asset)
                                                                                               Cr Unrealise gain on xx share  $200 （P&L)
这样Cash at bank没有变化，share value on balance sheet 显示出的是market value， 最后tax return的话这$200块钱是不用记在上面的除非你卖它， 你觉得我说得对不