应计税警报- 2023年9月

Take a look at our September 2023 snapshot of 税 developments that may affect your business, 投资或退休金. 请不要犹豫 澳门官方赌场 你需要进一步的建议吗.

2023纳税期:申报期正在进行中

The ATO has given the green light for 税payers with uncomplicated financial affairs to lodge their returns. It says that the information it collects from employers, 银行, 私人健康保险公司, 股票登记和其他机构现在已经预先填好了,如果你提交自己的申报表,可以在my税(通过myGov访问)上进行, or through 税 portals of registered agents, 如果你正在使用这些服务.

The ATO notes that income such as amounts from rental properties, 政府支付, capital gains from the sale of investments, 或者其他“副业”的澳门官方赌场——特别是共享经济平台和完成工作所获得的任何现金——也不能预先填写, 所以需要手动输入. There are multiple current ATO data-matching programs running, for example in the areas of residential property and ride-sourcing, so it’s important to get your income reporting right the first time this year.

你也应该注意今年的一些变化,这些变化可能会对你收到的退款金额产生负面影响, and in some cases may result in 税 amounts payable. These include the cessation of the low and middle income 税 offset (LMITO), 以及用修正的固定率法取代计算在家工作(WFH)的“捷径”方法, which allows claiming 67 cents per hour instead of 80 cents for each hour you 工作 from home.

由于这些和其他的变化, ATO提醒您,您从my税或您的注册税务代理处收到的初步税收估计可能与最终税收结果不符. 在制定任何计划之前,最好等待你的最终评估通知,然后再花费预期的退税.

Simplifying individual 税 residency: government consultation

Movement may be afoot on the complex issue of individual 税 residency in Australia. In 2019, 税务委员会发布了一份报告,其中包含了一个个人居住现代化的拟议模型. 新框架旨在简化税收制度,降低个人和雇主的合规成本.

The model proposed uses a two-step approach of primary tests and secondary tests. 除了政府的官方测试, which would replace the Commonwealth superannuation test, the main primary “bright line” test will be the 183-day test, 在任何澳门官方赌场年度中在澳门赌场官网实际居住183天或以上的人将被视为澳门赌场官网纳税居民.

拟议的第二项测试之一是要求个人在开始居住之前,在一个澳门官方赌场年度内至少在澳门赌场官网居住45天, or a maximum of 45 days in an income year before ceasing residency. 然而, due to various global factors (eg the COVID-19 pandemic), 政府正在就这个45天的门槛是否仍然合适,以及是否在任何情况下,在澳门赌场官网度过的天数应该被忽略,以达到这个门槛征求意见.

除了45天的门槛, the proposed secondary test includes the factor test, which focuses on four specific types of connection an individual may have to Australia. 任何符合上述四个条件的人都将被认为与澳门赌场官网有着更紧密的澳门赌场官网.

联邦政府目前正在征求公众对拟议模式的反馈意见,然后再决定是否继续进行改革.

税务局打击报税税申报

这个纳税时间, the ATO is cracking down on 税payers not lodging their 税able payments annual report (TPAR) on time. 它最近发行了超过16张,在过去数年,虽然多次收到催告,但仍未能提交报税表的商户,则会被罚款10,000元. The average penalty for non-lodgment was approximately $1,110.

TIP: The deadline to lodge TPARs was 28 August 2023; businesses that have not yet lodged should do so as soon as possible.

提醒一下, TPAR适用于建筑行业以及提供清洁服务的企业, 快递及公路货运, 资讯科技及保安, investigation or surveillance services and have paid contractors in relation to those services.

可能已收到税务局提醒提交报税表但实际上并不需要提交报税表的企业,仍然需要提交一份未提交报税表通知表格,以避免不必要的跟进. The form allows entities to notify the ATO about multiple years, as well as to advise that they will not need to lodge in the future.

Around $400 billion in payments made to almost 1.1 million contractors were reported in the TPAR system in the last financial year. The ATO uses the information obtained to check for red flags, 包括未申报澳门官方赌场, non-lodgment of 税 returns or activity statements, overclaiming of GST credits or misusing of ABNs.

ATO还将在预填写服务中包括TPAR中报告的信息,以帮助承包商在纳税申报表中正确获取澳门官方赌场. 预先填写的数据将使纳税人对提供给ATO的有关其业务交易的数据具有透明度.

Small business bonus deduction: technology investment

小型企业可以获得20%的税收减免,用于改善其数字运营的任何业务费用和折旧资产. This includes digital enabling items such as computer software and hardware, 数字媒体与营销, 与电子商务相关的商品或服务, and systems or monitoring services related to cyber security. 奖金扣除额最高可达100美元,000 of eligible expenditure incurred in each relevant period, with a maximum bonus deduction amount of $20,000 per income year or specified time period. This bonus deduction is available to all entities that meet the definition of a small business entity.

Any private-use portion of expenditure is not eligible for the bonus deduction. 也, the bonus deduction does not cover general operating costs related to employing staff, 筹集资金, 营业场所建设, and the cost of goods and services the business sells. Training and education costs are also excluded, 因为他们是在技能和培训提升措施(提供单独的20%奖金扣除)下特别涵盖的.

小型企业能源激励

联邦政府公布了一项计划,旨在引入一项小型企业能源激励措施,以帮助中小型企业实现电气化,并节省能源费用. The proposal was in the consultation stage until late July, 但一旦实施,年总营业额低于5,000万美元的企业可能会获得20%的税收减免,用于支持电气化和更有效利用能源的符合条件的折旧资产成本. It is projected to apply for the 2023–2024 income year.

Eligible depreciating assets would include any asset that:

  • 使用电力,并且有一种新的合理可比较的资产,使用市场上可获得的化石燃料-例如, 取代燃气加热器的电动逆循环空调可被视为合资格折旧资产;
  • uses electricity and is more energy efficient than the asset it is replacing or, 如果不是替代品, 市场上可获得的一种新的合理可比资产-即使市场上没有可获得的使用化石燃料的可比资产,使用电力的资产也可能有资格获得奖金扣除, in which case the energy efficiency of the asset will determine its eligibility. Otherwise the energy rating label could be used the compare energy efficiency; or
  • 是能量储存, 需求管理或提高效率的资产-如果资产能够存储电力,则可能有资格获得奖金扣除, or the storage of energy that is generated from a renewable source (eg batteries). 如果资产允许在不同时间使用能源(如时移设备)或用于监测能源使用(如数据记录设备),则资产也可以合格。.

为了申请扣减奖金, the business must make the expenditure for a 税able purpose; therefore, costs will need to be apportioned if the asset has a mix of private and business use.

If both the small business and the asset meets eligibility requirements, the amount of bonus deduction is 20% of the total eligible cost, 最多不超过20美元,奖金期间奖金总额为5000美元.

请与当地居民澳门赌场官网 Accru 顾问 if you would like to know more about how these 税 developments affect you. 我们还提供一系列的  services to help you meet 税 requirements.

作者简介
默认作者形象"
Accru澳门赌场官网
Accru is an award-winning net工作 of independently owned 澳门赌场官网 firms. 我们帮助企业成长, thrive and generate wealth for their owners while managing financial risk and compliance.
澳门赌场官网
建立一个成功的公司? 想把你的业务国际化? 更好地管理你的现金流? 买房? 还是需要审计?
在你附近找一个acru办公室
  • This field is for validation purposes and should be left unchanged.