费事各位会计大虾们帮助解答一下对于GST的一两个问题

999paul

配景：
2009年        4月   注册ABN （sole trader）
                十二月 注册Trading name
2009年 10月-2010年6月 分批买入了$44,000元的货物含GST$4,000
售出了一半，残余一半库存。
2010年 7月1日注册GST
       7月到当初买入了$十一,000元的货物含GST$1,000

当初有几个问题想大家帮助解答一下：
1.        买入货物的GST能不克不及Claim？
2.        上一个财政年度的货物本钱是$2,2000仍是$20,000?
3.        这一个财政年度的open stock 是$2,2000仍是$20,000?
4.      这个季度BAS 的 Non-Capital Purchases 是$十一,000 、$22,000 仍是 $55,000？

谢谢

[ 本帖最初由 yykent 于 2010-10-15 01:01 编纂 ]

booo_booo

1. 只能CLAIM 2010年7月1号后购货里所含的GST 。
2. purchase $44K, closing stock $22k,  and cost of good sold is $22k.
3. $22k.
4. $十一k.
假如楼次要CLAIM 上个财年购货里所含的GST ，能够向ATO 分割请求 back date GST registration to Oct 2009. 但那样，楼主就有多个季度的BAS 要申报了。

iiiloveyoou

谢谢。
我看到有这样的条文，不知道能不克不及合用呢？
SPECIAL RULES FOR CLAIMING GST CREDITS
Pre‑establishment costs
A special GST rule allows you to claim GST credits for the GST included in the price of some purchases you make before your company came into existence. The rule covers costs such as set‑up fees, business registration, trading stock and business premises.
For this rule to apply, the:
* purchase must be for the purpose either of bringing the company into existence or carrying on the business after the company comes into existence
* company must come into existence and be registered no more than six months after the purchase
* purchaser must become a member, officer or employee of the company
* company must have fully reimbursed the purchaser for the cost of the purchase
* purchase must not be used to make input taxed sales or for private purposes
* company must not be entitled to a GST credit for the purchase, if it later purchases the thing from the purchaser
* purchaser must not be able to claim a GST credit for the purchase.

sola

不合用。
阿谁特殊条文是针对“COMPANY” 的。跟SOLE TRADER 一点瓜葛都没有。
关于中国人来讲，做生意和开公司往往一概而论。而在澳洲，COMPANY 和 SOLE TRADER 是两种彻底不同的生意模式，有不同的报税规则，要区别分明。