02

Apr

如何在澳洲注册公司?如何在澳洲做生意?

如何在澳洲注册公司? 在澳洲注册注册公司,有着很多优势。 澳洲注册公司需要准备什么? 如需注册澳洲公司,请准备以下资料 澳大利亚公司注册与管理机构  注册澳大利亚公司必须要向澳大利亚证券投资委员会(Australian Security & Investment Commission,简称ASIC)进行申请。申请成功后,注册公司会自动获得一个澳大利亚公司号Australian Company Number,简称ACN。获得ACN后还要继续向澳洲税务局申请澳大利亚商业号码Australian Business Number,简称ABN,以及申请消费税GST申报后才算完成公司注册的全部程序。 注册澳大利亚商业号码ABN,消费税GST申报所需材料  注册澳大利亚公司号ACN和澳大利亚商业号码ABN需要的时间  澳大利亚证券投资委员会ASIC联系方式:http://www.asic.gov.au/澳大利亚商业注册机构Australian Business Register联系方式: http://www.abr.gov.au/澳大利亚税务局联系方式: http://www.ato.gov.au/ 如何注册公司建立自己的生意 ?如何在澳洲注册公司? 澳洲注册公司收费? 在澳洲成立及经营任何商务,均须在商业登记局(AUSTRALIAN SECURITIES COMMISSION)登记。除了少数外,澳洲的商业机构可分作三大类。 普通商业登记俗称无限公司,其成立过程十分简单,申请登记者先选择一个商号名称(Business Name),然后到商业登记局领取及填写一张很简单的表格,并付登记费75澳元便可,如你选择的名称不与任何现有商号冲突,商业登记局便于三周内发出商业登记牌照。如所选择的商号已被他人取用,则须另行选择其它名字。这种商业登记即可独资,也可多数股东合股,适宜小型生意采用。 私人有限公司须按照各省的公司法组合,其成立方法十分复杂,需请会计师、律师或专门代客成立公司的机构代办,政府收费和代理费用由1500澳元至2,000澳元以上不等。私人有限公司须有股东及董事二名以上,其最特出的要点是“有限债务”权,公司在成立后有自己的独立身份,与股东的个人资产,在一般情况下并无关联。私人有限公司在澳洲是无须审计的,相当适宜中小型机构。澳洲的公司均以这种体系成立。普通商业登记也可以是私人有限公司下属分部。 澳洲生意税务项目类型  除了入息税之外,附带在商业上的税务项目较多,最普遍者为以下数项: 营业税是货品转手时抽取的附加税。抽税点通常是在转卖结终用户时抽。营业税率较高,可达百分之二十以上。进口税因货而异,可高达百分之一百以上。其它税项数目较少,对营业影响不大。澳大利亚企业的所得税率为30%,无免税。合伙企业和投资公司无需交纳收入所得税。除上述之外,还有1.5%的医疗保险,低收入者和靠退休金生活的人们部分税金可作抵冲。在澳洲拥有一个合法的生意,不担可使自己有合法的收入,还可以使你的许多必须的费用变成合法的可退税及减税消费,特别是家庭式生意,如果你的住宅既为办公地址,则房租水电,汽油费等至少部分都可作为合法的生意消费。 在澳大利亚建立生意的两种方式  一种是购买一个生意,另一种是自己建立一个生意。 购买一个生意即既将原生意主的商店,货物,进货渠道,租约,用户群一起购买下来。这对新移民来说是一个最简洁的生意投资方式,但购买一个生意最少要花月利润十倍以上的价格。购买生意首先观察其地理位置及用户群,是否有同行竞争。将生意建在流量大的商场内,或交通不很方便但居民相对富裕的地区都是很好的主意(澳洲本地人除了每周一次到大商场购物外,其余时间更喜欢就近购买零散物品,即使其价格高50%也不计较)。在购买前最好请会计师为你核算一下原生意主提供的资料,看是否有利润合适。请律师为你参考出主意,办理购买手续,以免购买生意后留下一大滩后遗症。自己建立一个生意远比购买一个生意省钱得多。在澳大利亚如果你不是做进出口或大生意,又有一些不大的收入,并希望这些收入合法化则你必须注册澳大利亚生意-而不必注册为有限公司。注册生意要求申请人在十八岁以上,居住在澳大利亚。自创生意大慨有以下步骤:考察你所想做的生意的位置和用户群,是否有同行竞争。除非在人口特别密集地带,否则尽力不做重复的生意。减价的竞争累己累人又没有效益。咨询当地政府是否允许你在所计划的地点建你所要建的生意。核算所建生意的费用、设备投资、货物投资、至少三个月的房屋压金、装修及广告牌,如果你的生意需要执照牌的话这是一笔不小的费用,生意保险等。如资金不够,是否找到贷款机构。在澳大利亚基金、银行等都提供生意贷款。如果需要的活也可请个会计师为你核算一下。注册生意及生意税号(ABN)、申请牌照(如需要的话)、注册公司(如需要的话)、产权商标注册(如需要的话)。在进出口业务方面,以自然人的形式和以法人形式从事进出口业务也有许多不同,主要在于:以法人形式的,将持有公司代码,在进口货物报关时可以申请延迟交纳消费税(GST),待货物销售后再补交消费税;以自然人形式的,在进口货物报关时必须如数交纳消费税。在澳大利亚,以自然人形式从事进出口业务的情况较少。 注册公司从事进出口业务,需要办理的手续  合理避税的方法,澳洲留学生注册公司需要pr吗? 此外,运行有限公司的人一般要每个季度提交BAS(商业活动报告),缴纳GST增值税。请和你的会计师定期准时安排GST。 澳洲留学生注册公司不需要pr。近来有一些留学生朋友合伙购买一些小生意,比如网吧,连锁清洁生意等,这样的模式投资小,回报高,比单纯打工要强一些。

18

Mar

Use our small business benchmarks to improve your business

Find out how your small business compares to others in your industry. We’ve updated our small business benchmarks for 2021–22. The benchmarks help you compare your business turnover and expenses to other small businesses in the same industry. For example, Deb runs a pizza shop as a sole trader. She’d like to track her business against other pizza shop[…]

12

Mar

ATO warning regarding prohibited SMSF loans

Loans to members continue to be the highest reported contravention of the superannuation laws that the ATO sees in auditor contravention reports. SMSF trustees should remember that they cannot loan money or provide other forms of financial assistance to a member or relative, and if they do, they can incur a penalty of up to $18,780.  They[…]

04

Mar

Avoiding common Division 7A errors

Private company clients who receive payments, benefits or loans from their private companies need to ensure compliance with their additional tax obligations (which are often referred to as their ‘Division 7A’ obligations).There are multiple ways in which business owners may access private company money, such as through salary and wages, dividends, or what are known as complying[…]

26

Feb

Reminder of December 2023 Quarter Superannuation Guarantee (‘SG’)

Employers are reminded that, in relation to their SG obligations for the quarter ending 31 December 2023, the due date is 28 January 2024.If the correct amount of SG is not paid by an employer on time, they will be liable to pay the SG charge, which includes a penalty and interest component.The SG rate is 11%[…]

14

Feb

Claiming deductions in relation to a holiday home

Taxpayers should remember that they can only claim deductions for holiday home expenses to the extent they are incurred for the purpose of gaining or producing rental income.They need to consider the following in determining whether the deductions they wish to claim are valid rental deductions:How many days during the income year did they use or block[…]

07

Feb

ATO’s lodgment penalty amnesty is about to end

The ATO is remitting failure to lodge penalties for eligible small businesses.  Businesses which have not yet taken advantage of the ATO’s lodgment penalty amnesty only have until 31 December 2023 to do so. Businesses must meet the following criteria in order to be eligible for the amnesty: 1. had an annual turnover under $10 million when[…]

24

Jan

SuperMatch annual statement reminder

Reminder for funds their annual statement of compliance is due at the end of February. If you use SuperMatch, your annual statement of compliance is due on Wednesday, 28 February 2024. The statement needs to be made by your fund trustee, or an appropriately qualified senior officer of the fund – for example, a Chief Risk Officer. In[…]

17

Jan

Software royalties – new draft tax ruling

Read about the updated Commissioner’s view on software royalties and how to provide feedback. In response to feedback on our previous draft Ruling, we’ve released a new draft Ruling TR 2024/D1 Income tax: royalties – character of payments in respect of software and intellectual property rights. The new draft Ruling is now open for public comment. It addresses circumstances in[…]