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CHANG会计师事务所专栏经常有客户咨询是否建立家庭信托规避个人所得税，有的客户是由雇主代扣代缴所得税。不是所有的人都适合建立家庭信托来规避税务问题，每个人的情况都不相同。今天，我们就相关的主题给大家分享一点信息。 什么是家庭信托? 家族信托是一种用于持有资产或经营家族企业的常见类型的信托。家庭信托是一种身际自由支配信托，是指由某人在其有生之年设立，用以管理某些资产或投资，并支持受益人，例如家庭成员。 信托的好处，为何大家想建立信托？ 1.资产保护 家族信托是保护资产免于破产或企业倒闭的流行结构。因为信托的资产属于受托人，而不是单个受益人，所以通常不能将其用于支付单个受益人的债权人（除非资产被用来向信托提供资金以对抗债权人）。它们也可用于保护家庭财产免遭未来婚姻破裂的影响。如果发生家事法财产和解，与个人直接拥有的资产相比，家庭信托中拥有的资产被排除在财产和解中的可能性更高 （这部分内容请咨询您的律师）。在家族信托中持有资产也可以帮助避免对遗嘱的质疑，因为在家族信托中持有的任何资产都不会构成已故遗产的一部分。2.保护弱势家庭成员 家庭信托可以保护脆弱的受益人，如果他们以自己的名义控制资产，他们可能会做出不明智的支出决定。挥霍无度的孩子或有赌博成瘾的孩子可以获得收入，但无法获得可以迅速花费的巨额资金。 3.任意性信托灵活性 家庭信托也属于任意性信托，信托文件本身并不确定受益人可得享受的信托利益，而授权受托人根据实际情况加以分配。 4.合理避税 高收入人士可将收入进行分割，并自由分配给低收入的家庭成员，如目前上大学的成年子女，以达到降低赋税的目的。 如一对年收入18万澳元的夫妻，男方年收入18万澳元，女方为家庭主妇无收入，这意味着在2020-2021财政年度，男方需要每年交$51,667澳元的税。但如果此夫妇建立了家庭信托，即可将18万澳元收入均分给夫妇二人，那就意味着需要交付的税为39,434澳元，比建立家庭信托前节省了12,233澳元。 此外，家庭信托收入分配方式可发生改变。因此，如果受益人中上大学的孩子已毕业、并有高收入，那么，此受益人的份额可转让给其他刚上大学的兄弟/姊妹、或已退休的祖父/母等。 5.资产转移 信托持有的资产由信托任命人（Appointer）转移给其他受益人时，不需要转移头衔，也就意味着不用考虑资本增值税（Capital Gain Tax）。 6.便于管理 信托基金的管理人（Trustee） 有权决定家庭信托基金的资产和利润的分配。家庭信托没有出资和取款的限制，也没有严格规定信托可以持有的资产类型。家庭信托全文链接
A sole trader who is also a non-casual employee of another business cannot receive JobKeeper payments. If a person is an eligible sole trader and also a long-term casual employee of another business, he or she can choose to either let the employer claim the JobKeeper payments on his or her behalf or claim as a sole trader but not both. If the sole trader has non long-term casual job, he or she could only claim Jobkeeper payment under their ABN. Therefore, to distinguish casual employee and non-casual employee is important. The difference between casual employees and non-casual employees (full-time, part-time and fixed-term employees)A casual employee does not have a firm commitment in advance from an employer about how long they will be employed for, or the days (or hours) they will work. A casual employee also does not commit to all work an employer might offer. For example, an employee who works to a roster that could change each week and can refuse or swap shifts is casual.A casual employee:has no guaranteed hours of workusually works irregular hoursdoesn't get paid sick or annual leavecan end employment without notice, unless notice is required by a registered agreement, award or employment contract.Full-time and part-time employees have ongoing employment (or a fixed-term contract) and can expect to work regular hours each week. They are entitled to paid sick leave and annual leave. Full-time and part-time employees must give or receive notice to end the employment.A long-term casual employee for JobKeeper purposes：From 3 August 2020, a long-term casual employee is basically a casual employee employed on a regular and systematic basis for the period 2 July 2019 to 1 July 2020 . This is likely to satisfy, if they had a recurring work schedule or maintained a reasonable expectation of ongoing work. If the employees are long-term casual employees, their employers could claim for the jobkeeper payment for them. A pattern or roster of hours may be a strong indication of regular and systematic employment. It is not necessary to have worked the same days and hours over each pay period.An individual may have been employed on a regular and systematic basis where there was a pattern of work with hours regularly offered and accepted.Relevant factors which may indicate that an individual was not employed on a regular and systematic basis include:the employer was unable to offer suitable work to the individual for substantial periods of time;the individual made themselves unavailable for work over a substantial period of time;the individual was only offered, and/or only accepted, work irregularly or occasionally.Whether casual employment is on a “regular and systematic basis” depends on the circumstances of each case. This article is based on Fair Work for types of employees and ATO’s guidance for Jobkeeper payment related topics. It is for informational purposes only and does not form part of our advice. Please contact our team if you need any assistance. Claire Chang, 0497 131 419, claire.chang@changadvisory.com.auMichelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au
Chang Accounting Advisory Column 不同员工的雇佣形式对Jobkeeper补助的影响05/01/2020一个个体经营者，若同时也是另一个企业的非临时雇员，则其不能收到JobKeeper补助。若一个人是符合资格的个体经营者，同时又是另一企业的长期临时雇员，则其可以选择让雇主代其申领JobKeeper补助，或作为个体经营者申领，但不能两者兼而有之。若个体经营者有非长期的临时工作，则其只能在他们的ABN下申请JobKeeper补助。因此，区分临时工和非临时工是很重要的。临时工与非临时工(全职、兼职、固定期限)的区别临时员工不会事先从雇主那里得到关于他们将被雇佣多长时间，或他们将工作几天(或几个小时)的明确承诺。临时雇员也不会承诺承担雇主可能提供的所有工作。例如，一个员工的工作登记表可以每周改变，拒绝或调换班次也是随意的。临时员工:工作时间没有保证通常工作时间不规律没有带薪病假或年假可以不经通知而终止雇佣，除非注册的协议、奖励（Award）或雇佣合同要求提前通知。全职和兼职员工都有长期雇佣关系(或固定期限合同)，预计每周工作时间固定。他们有权享受带薪病假和年假。全职和兼职员工必须发出或收到提前的通知以终止雇佣关系。符合JobKeeper补助的长期临时雇员从2020年8月3日起，长期临时员工基本上是在2019年7月2日至2020年7月1日期间有规律地、系统地聘用的临时员工。如果他们有一个重复的工作计划或对正在进行的工作保持合理的预计，这可能是满足要求。如果员工是长期临时工，雇主可以为其申请JobKeeper补助。一种工作模式或工作时间表可能是有规律和有系统就业的强烈迹象。没有必要在每个工资结算期工作相同的天数和小时。当一个工作时间的模式是有规律地提供和接受的，一个人可能是在一个定期和系统的基础上被雇用的。可能表明一个人没有被定期和系统地雇用的相关因素包括: 在相当长的一段时间内，雇主无法为个人提供合适的工作这个人在相当长的一段时间内无法工作这个人只是不定期或偶尔地被提供或接受工作。临时雇佣是否是“有规律和有系统地”进行，视乎每宗个案的情况而定。 本文基于Fire Work对不同雇员的解释，ATO对JobKeeper补助金的相关指导。它仅用于提供信息，并不构成我们建议的一部分。如果您需要任何帮助，请与我们的团队联系。 声明：本文属于CHANG会计师事务所。这篇文章不构成我们的专业建议。请做任何决定前联系相关专业人士。如果需要转载，请务必事先联系我们团队，否则将追究法律责任。如果您需要任何协助，请与我们的团队联系。Claire Chang, 0497 131 419, claire.chang@changadvisory.com.au, wechat: clairechang26Michelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au, wechat: michellejc
Catering and entertainment for clients and employees is a great way to network and build business. This can happen in a variety of situations with many different employees and their colleagues. Under Australian Tax Office (ATO) rules, there may be deduction on the staff amenities, if providing refreshments which is less elaborate to enable the employee to complete the working day in comfort on business premises.However, if providing entertainment in the form of food, drink, or recreation; or providing accommodation or travel associated with such entertainment; or paying or reimbursing expenses incurred in connection with obtaining above items, then, it becomes the provision of entertainment and fringe benefits tax is required.Staff Amenities and Entertainment full article link
为客户和员工提供餐饮和娱乐是建立联系和开展业务的一种绝佳的方式, 也是非常常见的方式。根据澳大利亚税务局（ATO）的规定，如果提供的茶点不那么精致，使员工能够在舒适的商务场所完成日常工作，则可能以员工的便利设施进行税前费用抵扣。但是，如果以食物，饮料或娱乐形式提供娱乐；或提供与此类娱乐活动相关的住宿或旅行；支付与报销与获得上述物品有关的费用，则成为提供娱乐和附带福利税的必要条件。 员工福利和娱乐全文链接