本帖最后由 大地飞歌 于 2013-3-8 14:27 编辑
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
|