月薪比ATO网上计算的多很多,何解?

咳咳。。。。。。不用较真哈。。。我是路过灌水赚金币的。。。。

心绕千千结 发表于 2013-3-1 20:56
心绕千千结 发表于 2013-2-25 20:11
不同意楼上的说法， 你收到多少工资是公司给你的PAYG Summary 按他发 ...

如果只是cheque比如说$100， 而这个员工没有取这100，那bank statement就没有这 100钱的transaction，那你就不能reconcil这100的工资, 所以8月份取钱那这个100才能claim wage paid，那对于这个员工来说上年的工资可以少报100。而PAYG summary也会少者100块，不然公司的bank account 根本不能balance

我也是赚金币哦^^

无语了， 你不会bank rec还没做过呢吧。 那unpresented cheque 这个词应也该听说过。 按你说的我一年工资拿了支票都不存银行你能说我今年没收入？ 或者我今年收入10万， 我今年存5万明年存5万 ATO能给你算2个5万的收入？  别天真了， 你知道这样要少交多少所得税呀。  ATO不用长尾巴都比猴子精。

心绕千千结 发表于 2013-3-3 19:36
无语了， 你不会bank rec还没做过呢吧。 那unpresented cheque 这个词应也该听说过。 按你说的我一年工资拿 ...

别无语啊， 请听我慢慢道来。 不知道你有没有做过tax reconciliation, 你的unpresented cheque 只能当作trade creditor来记录，不能claim成deduction until the cheque has been cleared or claimed. 相同的，如果你没有claim as deduction 这个员工也没有declare as income, 那这样对ATO来说就没有变化。

就好像我卖给你15万的货物，你给我两张7.5万的cheque，我今年去存7.5万，剩下的7.5万我 record as accounts receivable，明年在兑现，这个明年的7.5万就是属于下年的收入。对于你来说，你今年只能claim 7.5w的deduction, 剩下7.5w， 你还是要记录为outstanding trade creditor， 因为你的卖家没有兑现，你就不能apply payment against the bill. 如果他找不到了这张cheque， 你还是可以cancel 的。

还是那句，如果这个员工是在下一年claim的话, 你的unpresented cheque 不能算作今年的deduction，所以你的今年PAYG summary也不能包括这个数目。这个员工今年就可以少报这个数目。

楼主问了如果两个人的工资一样，但是一个是一星期一发，一个是两星期一发，那年终的情况就是我说得这种。 June 最后两周的工资在7月份发的话，还是会被算作下一年的工资收入。


ATO reference: http://www.ato.gov.au/content/00150749.htm

[size=1em] Where a payment is made on or after 1 July, the full amount of the payment will be included in the later year's payment summary. Withholding for the whole amount will be based on the later year's tax rates. Example XYZ Company pays their employees each Thursday. The final payment for the 2007-08 income year will occur on 26 June. The amount that is accrued following this date will be paid to the employees on 3 July and included in the 2008-09 payment summary. Withholding on the whole amount will be at the rates that apply for that year.

汗了， 什么叫Where a payment is made on or after 1 July，你先弄明白。 比如你说的卖东西。 我给你2张支票你能说我没有made payment么？   去问问你老大吧， 他要是敢说unpresented cheque 是trade creditor 他就可以下岗了

XYZ Company pays their employees each Thursday. The final payment for the 2007-08 income year will occur on 26 June. The amount that is accrued following this date will be paid to the employees on 3 July and included in the 2008-09 payment summary. Withholding on the whole amount will be at the rates that apply for that year.

ATO reference: http://www.ato.gov.au/content/00150749.htm

这个example是ATO自己给出来的，最清楚不过了哦

不清楚的话， 这个清楚了吗

[size=1em] Electronic payments When payments are made electronically, the date for payment is either the date stipulated in the electronic transaction or, if no date is stipulated, the date on which the payment is intended to be made into that bank account. Example XYZ Company instructs their bank to pay their employees' salary by EFT on 30 June 2008. The company specifies that the payments should be credited to the employees' bank account on 1 July. As the payment is instructed to be made on 1 July, these payments must be included in the 2008-09 payment summary and withholding on the whole amount will be at the rates that apply for that year.

Cash和accrual是不同的哦

大地飞歌 发表于 2013-2-28 22:54
6月底的工资如果7月才到帐的话算是下个财政年的。

首先， BAS有Cash和Accrual basis，大多数小公司（营 ...

我觉得你说的对，我就用我7月份前最后Payslip上的收入上报的，后来收到PAYG Summary，数字完全一样的。

心绕千千结 发表于 2013-3-4 20:26
汗了， 什么叫Where a payment is made on or after 1 July，你先弄明白。 比如你说的卖东西。 我给你2张支 ...

还真的是没有，你先看清楚ATO的example，你可以出支票，但是的你银行可以没有sufficient fund，如果支票bounce back的话，这个bill还是outstanding，你的unpresent cheque只能用来做expected bank balance, 但是和银行statement 的balance 是不一样的， 而正是这个银行statement的balance来证明你有没有付钱。 所以说taxation 是cash accounting 不是accrual accounting。