急求关于abn的问题

suzuki

最近准备自己作点买卖，所以要申请abn，但有个问题希望大家帮忙看看
1.如果申请了，但是生意还没做，用不用交税或给钱
2.申请要缴多少钱
多谢

1不用
2 不用
什么都不用

多谢楼上，好人有好报

suzuki 发表于 2011-6-15 20:35
多谢楼上，好人有好报

补充下2楼
如果你的abn归于合伙人性质
则必须每年递交一次tax return
如果是个人所有
就可以免了

1116474 发表于 2011-6-19 00:13
really? what if partnership doesn't doing any business during the year? Still need to lodge a tax re ...

Despite there being no profit and by nature, nothing distribution to you and your partner, lodgement of the partnership tax return means you have made a declaration of the tax status of the business.

As per ATO's requirements, partnerships need to lodge an annual partnership tax return. A partnership tax return is not necessary if:

the partnership was a subsidiary member of a consolidated group for the full income year

ATO approved an application for exemption from lodging a partnership tax return

The partnership's only income was rent, interest or dividends derived jointly (or in common) and it was not carrying on a business.

In the latter instance, each partner shows their share of the rent, interest or dividends and the associated expenses at the appropriate items on their individual tax return.

1116474 发表于 2011-6-20 17:31
"it was not carrying on a business" applies my question. Thanks

If your case is a partnership that does not have to lodge a tax return, you should either:

contact ATO to provide an update regarding your business

advise ATO through the Tax Agent Portal that the partnership does not need to lodge if you have an accountant