月薪比ATO网上计算的多很多,何解?

s4136370

当然这是好事, 只是想知道原因

虽然我打勾了tax free threshold, 不过就算全免了, 也不能比base salary除以12还高, 不知道怎么回事.

share 是 share, option 是option. option  有put option 和 call option 2种。全解释太麻烦了， 网上可以查到。 只说我说的那个put option,  比如 client write 10 $28 BHP put option @ Aug 12, received $4000
说的是client 以$4000的价格卖给别人10个option， option的内容是option 的买家在2012年8月的倒数第2周的周5（包括） 以前可以以每股$28的价格卖给client 1000 股 BHP shares. (1 option = 100 shares), 你record option 的jnr 是 dr cash at bank, cr option account.  事实上就是卖掉的option 在6月30号没有到期， 而option 的consideration 仍然是$4000 cash on hand.

说清楚点， option 就是你卖给别人的insurance或者你买别人的insurance。 option 规定的是$28哪怕8月份的时候bhp 跌到1分钱如果option 的买家要卖给你，你也得花$28每股从别人那买， 反过来， 如果涨到了$50别人可以不卖给你。

share 买完了是钱货两清， market value 是多少就是多少了。 option 卖掉了你有个cash consideration 还有个obligation to buy 在6月30时候“这事还没完”咋说咋有理。 麻烦

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

那你觉得怎么对就怎么做嘛。 不是凡事查查网页把ato搬出来就对的。你去查查实际操作accumulation fund 的real property 是几年revaluate 一次. 告诉你 3年，  cash at bank 多少年revaluate 一次， 有人revaluate cash的话可以被鄙视到死了。  partner 都要去research 的东西你搬个ato要revalute就以为行了？ 较劲儿没意思，这些问题过两年再讨论吧。

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。

嗯？ 好像不需要很多字也给金币嘛 12345

噢对了， 那么有时间查资料查查SMSF 5％ in house asset吧， 还有。。。算了就这个吧

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

一起學習中

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