General (148)
The simplest and cheapest business structure - Sole Trader
We often receive queries in terms of how to set up a sole trader business structure. Sole trader is an individual running a business. It is the simplest and cheapest business structure. If you operate your business as a sole trader, you are the only owner and you control and manage the business. You are legally responsible for all aspects of the business. Debts and losses can't be shared with other individuals.You can employ workers in your business, but you can’t employ yourself. As a sole trader, you are responsible for paying your worker's super. You're also responsible for your own super and may choose to pay it into a fund for yourself to help save for your retirement. The simplest and cheapest business structure - Sole Trader Link
最简单、最便宜的业务结构-个体经营者
很多企业家认为只有公司才可以经营企业,然而在澳洲也有类似于中国大陆个体工商户的组织形式,即个体经营者。个体经营者是经营企业的个人。这是最简单,最便宜的业务结构。如果您以个体经营者结构经营业务,则您是唯一所有者,您可以控制和管理业务。您对业务的各个方面负有法律责任。债务和损失不能与其他人分担。您可以在企业中雇用员工,但不能雇用自己。作为唯一运营者,您有责任支付员工的养老保险金。您还应该负责支付自己的养老保险金,以备您退休后使用。最简单、最便宜的业务结构 - 个体经营者链接
Small Business using your Company Money or Assets
We quite often receive queries from company owners in terms of when and how they can use their company money or assets once business generated profit. If you are a director or shareholder of a company that operates a small business, this article will help you understand when you can take money out of your company or use its assets. Key points: • Your company is a separate legal entity from you as a director or shareholder. • The money the business earns, and its assets do not belong to you, they belong to the company. • If you take money out of the business or use its money or assets for yourself or your family, it needs to be reported and you must keep appropriate records.Small business using your Company Money or Assets Link
小企业主如何使用公司的资金和资产
公司所有者通常会问我们,在他们的公司产生任何利润后,他们将如何才可以合法的使用公司的资金或资产。如果您是经营小型生意的公司董事或股东,本文可以帮助您了解何时可以从公司中取出资金或使用其资产。 关键点: •您的公司是独立于您的董事或股东的法人实体。 •企业赚取的金钱及其资产不属于您,而是属于公司。 •如果您从企业中取出资金或将其资金或资产用于自己或家人,则需要进行报告,并且必须保留适当的记录。小企业主如何使用公司的资金和资产链接
Single Touch Payroll (STP)
Single Touch Payroll (STP), is a new way of reporting tax and superannuation information to ATO. Each time pay salary to your employee you need also sending their salary information to ATO along with pay as you go (PAYG) withholding tax and superannuation information through a STP enabled software or solution. The amount submitted should be year-to-date figure. When and how you report depends on what type of employer you are: • Small employers with 19 or less employees – STP reporting started from 1 July 2019. • Large employers with 20 or more employees – you should already be reporting through STP for a while. Although STP implementation already kicked in for a while, there are quite a few small businesses still do not know what is STP and how to use it properly until now. During COVID-19 period, a lot of small business have some difficulties to apply and receive government grants this is due to lack of records to support for their employee payroll system. Although some of them may have manual records, whereas this many not be accepted by ATO. Single Touch Payroll (STP) Link