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1、CPA 之 审计 TAXATION 学习笔记作者 : 池骋Part A: The Tax EquationIncome tax = (taxable income * rate) tax offsets这里的 tax offsets 指的是 rebates & credits，而不是 deduction。因为 tax offsets 是直接对税金进行抵减，因此跟 deduction 相比，offsets 更具有价值。Part B: Assessable IncomeAssessable income 包括了 ordinary income 和 statutory income。Figure 2
2、.1 列出了assessable income, ordinary income, statutory income, non-assessable non-exempt income 和 exempt income 之间的关系。Ordinary incomeSection 6-5 对 ordinary income 进行了解释。Section 6-5(4) provides that ordinary income is taken to have been derived by a taxpayer as soon as it is applied or dealt with in any
3、 way on the persons behalf. 这就意味着，即使纳税人将自己的一部分收入无偿转让给其他人，这部分收入还是要上税的。Statutory incomeSubsection (2)对 statutory income 的解释很二百五，即：非 ordinary income，但是属于assessable income 的收入，属于 statutory income。S. 6-25(2) states that the provisions regarding statutory income generally prevail over the rules about ordi
4、nary income.Exempt incomeDivision 11 列出了作为 exempt income 的例子。Section 11-1 指出，属于 ordinary income或者 statutory income 范畴的 exempt income 可以被分成三种类型： Ordinary or statutory income of entities that are exempt no matter what type of ordinary or statutory income they have; Ordinary or statutory income that is
5、 exempt, no matter whose it is; Ordinary or statutory income that is exempt only if it is derived by certain entities.作为 statutory income，如果需要被豁免，则必须有法律上的规定。在判定某一项收入是否获得豁免是非常重要的，因为之后会产生一系列的后果：1) It is not assessable and is therefore tax free;2) It may reduce the deduction allowable fore a tax loss;3
6、) A loss or outgoing incurred in deriving the exempt income is not allowable deduction;4) The disposal of an asset used to produce exempt income does not give rise to a capital gain or loss.Non-assessable non-exempt income例子：1) where income derived during one tax year has to be repaid in a later tax
7、 year; 2) where trading stock is sold outside the ordinary course of business; 3) GST.Ordinary income some common law conceptsOrdinary income 包括三种类型：income from personal services, income from carrying on a business, and income from property。材料列举了一系列的，在案例法下所确认的 ordinary income 的类型。这里面需要注意的是 a person
8、cannot derive income by dealing with her/himself。具体的事例就是一些俱乐部。俱乐部从会员那里所收取的费用不确认为俱乐部的营业收入，因为会员作为俱乐部的所有人之一，这些费用具有资本的性质。而那些由非会员所缴纳的费用，则可以作为收入确认。ResidenceIndividuals对于个人，residency 的确认主要有三种方式，其中最重要的两种分别为：domicile test 和 183-day test。Domicile test 一般用于判定离开澳洲的纳税人，而 183-day test 则用来来到澳洲的纳税人。Companies判断一家公司的
9、 residency，通常有两种方式：1. It is incorporated in Australia; or2. Although not incorporated in Australia it carries on business in Australia and has either: Its central management and control in Australia; or Its voting power controlled by shareholders who are residents of Australia.比较常用的测试方式来自于案例 De Beer
10、s Consolidated Mines Ltd v. Howe 1906：“I regard that as the true rule the real business is carried on where the central management and control actually abides。”需要注意的一点是，一家非澳洲注册的公司，即使它在澳洲有单纯的营业业务（mere trading），我们不能仅凭此判定这家公司是 Australian resident。在判断一家公司的核心管理在何处，法院不但会调查董事们在何处开会，还要考虑公司的日常营运的管理地点。Derivat
11、ion of Income由于所需要缴纳的税金，取决于纳税人在纳税年度所获得的收入。因此，判断收入的时点是非常重要的。即：The issue of when income is derived is therefore crucial for determining when income will be taxed。案例 FC of T v. Thorogood (1927)的判决指出：derived is not necessarily actually received, but ordinarily that is the mode of derivation。Cash or accr
12、uals basis在决定税金的计算基础时，最高法院认为，公司应该采取最能够正确反映收入的方法。In Taxation Ruling TR 98/1, the Commissioner provides guidelines on which method will provide the correct basis on which to determine income。Cash basis:1) if income derived by an employee;2) if income derived in a non-business activity in providing kno
13、wledge or skill.Accrual basis:1) sale of trading stock;2) the use of circulating capital;3) the use of staff & equipment.Installment sales以分期付款方式而发生的销售收入，税法上按照商品销售出去并且已经运送的时点确认收入。由此而产生的利息收入，则分期确认为 assessable income。案例 J. Rowe &. FC of T 71 ATC 4001，法院认为：that the sale price was earned when the goods
14、were sold and delivered regardless of when payment was due。Income from property源自于不动产的收入，一般采用 Cash basis 来确认收入的时点：Income from property, whether it be rent, royalties, interest or some other item, will no have the characteristics of income until it is paid and received。Wage and salary earners钱到手的时候上税
15、，即使你的部分工资是支付你在前一个税务年度所提供的服务。Amounts received in advanceThe income was not taken to be derived until the service or goods had been supplied.Long-term construction contractsTaxation Ruling IT 2450 上规定，有两种方式可以用来作为计算收入：the basic approach 和 the estimated profits method。Redirection of incomeSection 6-5(4)
16、: In working out whether you have derived an amount of ordinary income, and (if so) when you derived it, you are taken to have received the amount as soon as it is applied or dealt with in any way on your behalf or as you direct.Section 6-10(3): If an amount would be statutory income apart from the fact that you have not received it, it becomes statutory income as soon as it is applied or dealt with in an
