应计税警报- 2023年6月

看看我们2023年6月可能影响您业务的税务发展快照, 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.

联邦预算更新

2023-2024年及以后的个人税率和抵消

With no announced changes in the Federal Budget to personal 税 rates and offsets for the 2023–2024 income year and beyond, 现在是时候为当前和未来几年做一些税务规划了. 适用于2022-2023和2023-2024澳门官方赌场年度, the rates and income thresholds that have 应用 since the 2021–2022 income year will continue to apply.

已经立法的第三阶段减税将减少32.边际税率从5%提高到30%, 导致45美元之间的一个大税率,000元及200元,000, 同时废除2024-2025澳门官方赌场年度37%的税率. The original aim of these changes (under the previous government) was to align the middle 税 bracket of the personal income 税 system with corporate 税 rates.

然而, some individuals may find themselves paying more 税 for the 2022–2023 income year due to the end of the low and middle income 税 offset (LMITO). LMITO适用于应税澳门官方赌场低于126,000美元的个人.

For the 2022–2023 income year and onwards, only the low income 税 offset (LITO) will apply. The maximum amount of the offset is $700 and will apply to individuals with 税able incomes of less than $37,500. 年澳门官方赌场超过66,667美元的纳税人没有资格获得LITO.

It should also be noted that the Stage 3 税 cuts not only apply to Australian residents, but also to foreign residents and 工作ing holiday makers from the 2024–2025 income year.

小企业的预算有哪些

小型企业, the government has proposed to temporarily increase the instant asset write-off threshold from 1 July 2023 to 30 June 2024. 往年, 临时全额费用制有效地取代了即时资产冲销制度. This allowed eligible businesses to immediately deduct the business portion of an asset’s cost with no general limit, 虽然对某些资产有特定的成本限制, 比如汽车, 应用.

与临时全额费用结束, eligible small businesses with an aggregated annual turnover of less than $10 million will be able to immediately deduct the full cost of eligible assets costing less than $20,在2023年7月1日至2024年6月30日期间首次使用或安装准备使用的10,000个. 20美元,每项资产的限额为000英镑, 因此,小企业可以立即注销多项资产.

资产价值20美元,000 or more (which cannot be immediately deducted) can continue to be placed into the small business simplified depreciation pool and depreciated at 15% in the first income year and 30% each income year thereafter. 除了, the “lock-out” rule that prevents small businesses from re-entering the simplified depreciation regime for five years if they opt-out will continue to be suspended until 30 June 2024.

The government has also announced a lodgment penalty amnesty program for small businesses (with an aggregate turnover of less than $10 million). The amnesty will remit failure-to-lodge (FTL) penalties for outstanding 税 statements lodged in the period from 1 June 2023 to 31 December 2023 that had original due dates between 1 December 2019 to 29 February 2022.

ATO 2023年纳税时间的目标地区

与往年一样,2023年的纳税时间即将到来, the ATO has provided some insights to the areas it will be focusing on consisting of rental property deductions, 与工作相关的费用, 资本利得税. 具体地说, ATO将把目标对准贷款利息支出, 在家工作扣除, and possible capital gains 税 where a main residence is also used for income producing purposes. 总的来说,这个纳税时间, ATO预计收到退款或收到小额退款的个人会减少, 更多的个人可能背负着税收债务.

A recent ATO review indicated that nine out of 10 rental property owners are getting their returns wrong, 因此,这个地区仍然是主要的税收时间目标之一也就不足为奇了. 纳税人常犯的错误包括不申报租金澳门官方赌场, 过分的要求费用, 或者要求改善私有财产. 然而,这个纳税时间,ATO特别关注利息支出.

进一步, the ATO reminds 税payers of the recent commencement of the residential investment property loan data matching program that spans the income years of 2021–2022 to 2025–2026. Data such as amounts of interest charged and loan repayments from various financial institutions will be used to identify discrepancies in returns lodged.

ATO将执行的另一个重点领域是与工作相关的费用. There have been changes to the methods to 工作 out 在家工作扣除 from 1 July 2022. 从那天起, 您可以选择实际成本法或固定费率法, 随着每小时80美分的“捷径”方法不再可行. 使用两种可用方法中的一种, 你需要做适当的记录, 包括在家工作的总时间.

ATO对2023年税收期的最后一个关注领域是CGT. 除了通常的资产处置,如股份, crypto-assets, 管理投资及物业, the ATO will be looking at situations where a main residence or part of a main residence is used to produce income and is then subsequently sold. This applies where you have rented out all or part of your main residence through traditional means or through the sharing economy (using Airbnb, Stayz, 等), 或者在家里做生意.

ATO拼车数据匹配计划扩展

继续缩小个人税收差距以修复预算的主题, the ATO has notified the public of the extension of an existing data-matching program on ride-sourcing. The program was previously designed to run from the 2015–2016 to the 2021–2022 financial years, capturing information from individuals engaged in providing ride-sourcing services (through platforms such as Uber); this has now been extended to apply to the 2022–2023 financial year.

It is estimated that records relating to approximately 200,000 individuals will be obtained.

The data obtained will be used to identify and address incorrect reporting of income in terms of income 税 returns and activity statements. It will also be used to identify instances where individuals fail to meet registration or lodgment obligations (eg GST).

除了潜在的合规活动, ATO将利用该计划促进自愿遵守, understand behaviours and compliance profiles of individuals and businesses providing ride sourcing services and obtain a holistic view of 税payers’ income.

This particular data-matching program will not be extended beyond the 2022–2023 financial year, 鉴于共享经济报告制度的引入, which will require operators of various electronic distribution platforms to indefinitely report identification and payment information to the ATO for data-matching purposes from 1 July 2023 for ride-sourcing and short-term accommodation, 所有其他须呈报的交易,则由2024年7月1日起生效.

第2阶段:避免常见错误

Single Touch Payroll (STP) was introduced as a way for employers to send super and 税 information directly to the ATO through the use of STP-enabled software solutions. STP第二阶段现已全面展开,于2022年1月1日开始. It requires more detail on the amounts reported through STP; for example, 工资牺牲金额必须单独申报. 在STP第二阶段,ATO还直接从超级基金接收信息. 当雇主向雇员的选择基金或违约基金支付退休金时, the funds will send this information to the ATO so it can be matched with the STP information from the employers to ensure that the correct entitlements are being paid.

The ATO has now identified common STP Phase 2 mistakes to avoid for employers currently entering into the system.

澳门赌场官网支付代码, the ATO has noticed that some employers have failed to set up the codes correctly and to ensure that payments including allowances, 带薪假期及加班费分别列明. Another issue the ATO has noticed is employers selecting “not reportable” or “do not report to the ATO” incorrectly. 一般, 支付给雇员的所有金额都应报告, and the “not reportable” or “do not report to the ATO” options should only be selected for travel allowances below the ATO’s reasonable amount thresholds, 加班伙食津贴低于税务局的合理报销金额, 税后扣除(单独确定的除外).

Employers that transitioned to STP Phase 2 part-way through the financial year need to ensure that continuity of YTD reporting is maintained unless the replacing payroll IDs method is used. This varies with the different software solutions used; some will transition to the amounts automatically, 而其他人可能需要手动输入YTD金额. The ATO suggests comparing the first STP Phase 2 report with the last STP Phase 1 report to assist in maintaining the correct figures.

随着纳税时间的临近, the ATO also emphasises the importance of having the correct employee information such as names, 税号和出生日期过渡到STP第二阶段. Employers also need to report accurate information about their employees’ employment basis (eg full-time, (兼职或临时)每次运行工资表时.

具体地说, the ATO has identified a common issue where the employer omits the cessation date and reason for leaving when an employee’s employment ends. 在一般情况下, employers should be reporting a cessation date and reason for an employee when there are also payments that are connected to termination (eg employment termination payments, 未休假终止, 把金额). This information will flow through to Services Australia and help streamline interactions with the employee.

STP第2期, employers are also required to report a country code when payments are made to employees who derive foreign employment income, 你是来澳门赌场官网工作的外派人员还是打工度假的人. 国家是指个人的祖国, 根据澳门官方赌场的类型而不同. The ATO has noticed employers using the code “na” to denote “not applicable” in these instances; however, “na” has been assigned as the country code for Namibia and should not be used unless the employee is either 工作ing overseas in Namibia or is from Namibia.

维多利亚州将逐步取消商业及工业物业税

The Victorian Government has announced that transfer duty (formerly “stamp duty”) will be phased out for commercial and industrial properties from 1 July 2024. 而不是, an annual 1% 税 on the unimproved value of such property (the annual property 税) will be introduced. 这是作为2023年5月23日发布的国家预算的一部分宣布的.

简而言之, under the Victorian measures the first time a parcel of commercial or industrial land is transferred after 1 July 2024, 受让方仍需支付转让税, :

  • as a lump sum; or
  • 为期10年,按年分期付款并计息.

财产转让十年后, 每年征收房产税, 将该属性锁定到新系统中(显然), regardless of whether the transfer duty was paid as a lump sum or in annual instalments). This means subsequent transfers of that property will not trigger a transfer duty liability, 而是要缴纳每年的房产税.

The annual property 税 will not impact industrial and commercial property acquired before 1 July 2024, but only once such property is transferred (and therefore permanently entered into the new regime).

雇主必须在支付工资的同时支付养老金

政府宣布,从2026年7月1日起, employers will be required to pay their employees’ super at the same time as their salary and wages (ie payday super). 三年的交货时间是给企业的, 超级基金, payroll providers and other parts of the superannuation system sufficient time to prepare for the change.

据ATO估计,在2019-2020年,约为3美元.40亿美元的养老金未付. 而追讨未付养老金的责任目前在员工身上, this is made all the more difficult by the employer only having to show the amount of super they are liable to pay, 不是实际支付的金额. 目前, 雇主只需要每季度为符合条件的雇员支付养老金, meaning that many employees realise far too late that they have not been paid the correct amount of super.

The government hopes that the simple payday super change will make it easier for employees to keep track of their super payments, 让声名狼藉的雇主更难利用这一漏洞.

Treasurer Jim Chalmers MP has noted that more frequent super payments will make employers’ payroll management smoother with fewer liabilities building up on their books, 同时也使员工受益. It is projected that a 25-year-old median income earner currently receiving their super quarterly and wages fortnightly could be around $6,000 or 1.有了这个小变化,退休后的澳门官方赌场提高了5%.

应当指出,与这些措施有关的立法尚未公布, 更不用说通过议会了. 因此, 这些措施尚未成为法律, 但考虑到公告后广泛的政治支持, it is likely that these proposals will be introduced as soon as various consultation concludes.

请与当地居民澳门赌场官网 Accru 顾问 如果您想了解更多有关这些税收发展如何影响您的信息. 我们还提供一系列的  帮助您满足税务要求的服务.

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