New Contract Role - Advice on Tax

Guys,

I'm currently working in a full time position for a fairly large company in Queensland but I've just been offered a job in WA (living in Brisbane) on a contract basis. The contract will be for a couple of years and may then become permanent.

The contract job pays considerably more than my current one and I was looking at ways to cut the amount of tax I pay. I'm from the UK and have been in a similar position before and used a tax company to set up a limited company in my name (the wife and I were shareholders and were paid dividends, etc.) and it definitely saved me a tidy sum.

So, is there a similar method in Oz? Obviously I will get some proper advice from a Tax Accountant but I was wondering if anyone could point me in the right direction or at least give me a heads up on what expenses I can claim back - travel, accomodation, food, etc.

Comments

  • +1

    The contract will be for a couple of years and may then become permanent

    What type of contract position is it? Fixed term or independent?

    Given it's multi year I'd wager it's fixed term which will mean you're paid and employed in the same way as a permanent employee (normal payroll, employer pays your payroll tax, you get leave entitlements etc) for a fixed period. If that's the case your pay/tax arrangements are no different than they are now - you simply get paid more because your employer is taking less risk by employing your position for a fixed term and thus only has to budget for it for a fixed term.

    Paying a company/trust etc would only be possible if you were an independent contractor and there are a heap of other considerations if that's the case (tax and reporting obligations for one).

    As for what deductions you can claim, it depends entirely on your role/industry. Depending on your industry and employer you may also have access to a Salary Sacrifice scheme which is definitely a perk to look into.

    • I think you may well be right. It's the oil and gas industry and I'll be paid via an agency, I think.

      I'm not really sure what I'll be able to claim back come year end but I'll be forking out quite a bit on flights, taxis, accomodation, food and extra insurances in case of illness/injury. Surely these will be claimable?

      I'll speak to the agent about salary sacrifice.

  • +2

    it depends on what type of work you do. if most of your income is derived from PSI then you are better off staying sole trader with an ABN as opposed to expensive trust/business structures.
    https://www.ato.gov.au/business/income-and-deductions-for-business/working-out-your-assessable-income/personal-services-income-(psi)/

    • 100% this

      The company won't provide any benefit if the PSI rules apply, just admin burden.

    • So, should any tax accountant be able to advise me on the best/correct method to follow based on my circumstances?

      • +1

        Most accountants offer free 30 minutes consultation. Use this to see if they know about FIFO contract worker taxes situations. There are a few firms which offer questionable tax focused services two schemes I know off, becoming a member of a discretionary trust, where the trust is your employer too and makes discretionary distributions to you and your partner based on your earnings less their fees. Other one is Sham employer receiving payments for your services from your agency and then paying you living away from home allowance within the tax free rates. Both these schemes have run fowl with the ATO.
        My advice, tax minimization is okay, but don't cross the line into tax avoidance. It would take time before ATO catches up, but they would.
        All income generated by your personal excersion will be taxed in your hand. Your usual place of work is WA. Only work related expenses incurred after commencing work would be tax deductible. Some people are hired in other locations and commence work in their states and then fly out, in such circumstances maybe the travel to site could be deductible expense as you clock on when you report for your flight.
        I would suggest do your own research, speak to ATO (free advice) and tax advisors before you get into any arrangement.

  • Thanks guys for your input.

  • I assume you have heard of ir35 then. I did this in the uk and got done.

    Like the uk, in Australia if the work you are doing is for one company, then it's personnel services income. Doing a setup like you had in the uk, is tax evasion, and the ato will rip you a new one down the track.

    Paying your wife half your wage is even dodgier.

    If what u want to do is legit, every one would get sacked Friday and come in Monday as a contractor

    • +1

      That's why I am asking the questions mate.

  • +1

    Have a read on some of the cloud accounting tools here in Australia, most of their guides will give you a clear run-down on the self-employed tax: http://www.intuit.com.au/r/self-employed/step-step-tax-guideā€¦

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