英国论文代写:税收法

| 23-11月-2014 | 英国论文代写

论文代写

确定的两个关键方面澳大利亚税务责任的住宅和收入来源。任何纳税人,是一个个人或公司是否居住在澳大利亚,是任何收入应纳税收入来源,或在澳大利亚。如果一个人不是澳大利亚的居民,那么他/她是唯一承担纳税收入来自澳大利亚(麦克伯尼,无日期)。标准,确定一个人是否是一个居民为税收目的而不同于标准的移民和多元文化事务。常驻澳大利亚的公民才有资格免税阈值高达18200美元。澳大利亚没有资格的非免税阈值(Taxpayer.com,2013)。

考虑税收目的的标准是:

澳大利亚人已经住在那里的意图或者已经在澳大利亚生活了超过一半。这并不适用于海外如果人有房子,如果无意的人住在澳大利亚(麦克伯尼,无日期)。

税务会计是基于财政年度,从7月1日到第二年的6月30日。收入收到业务通常指的是业务收入在一个两步的过程;如果纳税人声称他/她是带着一个业务中获得的收入,和他们不赚来的其他活动。业务的收入是1997年应税ITAA年代6下。在这一部分中,从非业务活动不是应税收入。

论文代写

The two key aspects that determine the liability to Australian tax are residence and source of income. Any taxpayer, whether is an individual or a company residing in Australia, is liable to pay taxes on any income that is earned from sources which are either in or out of Australia. If a person is not a resident of Australia, then he/she is only liable to pay taxes on income earned from Australian sources (McBurney, n.d.). The criterion that determines whether a person is a resident for tax purposes is different from the criteria used by the Department of Immigration and Multicultural Affairs. Resident Australian citizens are eligible tax-free threshold of up to $18,200. The non-residents of Australia do not have the eligibility of tax-free threshold (Taxpayer.com, 2013).

The criteria that are considered for tax purposes are:

The person has come to Australia with the intention of living there or the person has been in living in Australia for more than half of the year. This does not apply if the person has a house overseas and if the person has no intention to live in Australia (McBurney, n.d.).

Tax accounting is based on the financial year that is from 1 July to 30 June of the next year. Income received from business is generally characterized as income from business in a two-step process; if the taxpayer states that he/she is carrying a business and the income is earned from that and they are not earned from other activities. The income earned on a business is taxable under s 6-5 of ITAA 1997. Under this section, the income earned from non-business activities is not taxable.

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