ATO 的小型企业在线学习平台提供灵活且免费的课程,帮助您积累企业或组织运营各个阶段的知识。非营利组织与小型企业有许多共同的纳税义务,在线学习是一种宝贵的资源,可以帮助您避免常见错误,更好地了解非营利组织的纳税和超级义务。 小型企业必备品可以通过定制的学习路径来支持您的 NFP,在您方便的时候增强您对税收和养老金的了解。学习平台的主要功能包括: 您还可以保存您的进度并在再次准备好时重新返回课程。 NFP 可能会发现有用的一些内容包括: “强化您的小型企业的必备课程”提供超过 20 门短期课程,其中很可能有一门课程适合您的 NFP 需求。
The ATO’s small business online learning platform provides flexible and free courses to build knowledge for all stages of operating a business or organisation. NFPs share many tax obligations with small businesses, and the online learning is a valuable resource to help you avoid common mistakes and understand the tax and super obligations of your NFP better. Essentials for your small business can enhance your knowledge of tax and super with a learning path tailored to support your NFP, at a time that is convenient for you. Key features of the learning platform include: You can also save your progress and jump back into a course when you’re ready again. Some content that NFPs might find useful includes: With over 20[…]
如果您雇用员工,以下是全年需要记住的重要日期和义务,为成功做好准备。 退休金担保(新加坡) 附加福利税(FBT) 2025 年 3 月 31 日是 2024-25 年 FBT 年度的结束。有 4 个关键步骤可以确定您的FBT 纳税义务。 预扣税 (PAYG) 税率可能会从 2025 年 7 月 1 日起增加。使用预扣税计算器来计算您需要从员工工资中预扣多少税款。 一键式工资单 (STP) 请于 2025 年 7 月 14 日之前完成 2024-25 年度的 STP 数据。 这可确保您的员工拥有提交所得税申报表所需的正确信息。 如果您有任何密切关注的收款人,您可能只会为这些收款人设置较晚的到期日。请记住在财政年度内完成您已支付工资的所有员工的结算。 您还可以查看我们为雇主提供的一系列资源。 请记住,注册税务代理可以帮助您履行税务和超级义务。
If you employ staff, here are the important dates and obligations to remember throughout the year, to set yourself up for success. Super guarantee (SG) Fringe benefits tax (FBT) 31 March 2025 marks the end of the 2024–25 FBT year. There are 4 key steps to nail your obligations for FBT tax time. Pay as you go (PAYG) withholding Tax rates may increase from 1 July 2025. Use the tax withheld calculator to calculate how much you need to withhold from your employees’ payments. Single touch payroll (STP) Finalize your STP data by 14 July 2025 for the 2024–25 year. This ensures your employees have the right information they need to lodge their income tax returns. If you have any closely held payees, you may have a later due date for[…]
一些潜在的可疑税收计划正在网上进行推广,并在人们最意想不到的时候提供给他们。 我们敦促个人和企业警惕网上(包括社交媒体)宣传的税务计划,这些计划承诺大幅减税或避税。参与其中可能会受到严厉处罚。 我们的网站列出了我们关注的税收欺诈行为的例子。最近,我们发现一个非法税收欺诈行为鼓励人们通过设立所谓的非营利基金会来逃税在新窗口中打开并组织他们的财务,使他们的收入看起来就像是属于它的。 另一项近期计划为潜在投资者提供投资机会,投资一家据称符合早期创新公司资格的初创公司,从而享受相关税收抵免。我们担心投资者不符合这一资格。 此类骗局可能会引诱诚实的人,而这些人并不完全了解自己在做什么。参与其中是有风险的。 发现非法税收计划的发起人并采取行动是我们的避税特别工作组 (TAT) 的首要任务。TAT 行动的最近一个例子是联邦法院对我们调查的研发计划发起人处以 1360 万美元的罚款。 不要落入推广者圈套
Potentially dodgy tax schemes are being promoted online and offered to people when they least expect it. We’re urging individuals and businesses to be wary of tax schemes promoted online (including via social media) promising to significantly reduce or avoid tax. Getting involved can attract heavy penalties. Our website lists examples of tax schemes we are concerned about. Recently, we’ve seen one unlawful tax scheme encouraging people to dodge their taxes by setting up a purported not-for-profit foundationOpens in a new window and organising their finances to look like their income belongs to it. Another recent scheme offers would-be investors the opportunity to invest into a start-up that allegedly qualifies as an early stage innovation company, to benefit from the associated tax offset. We’re concerned investors won’t qualify[…]
离开澳洲后怎么把退休金取出来(DASP):在线申请、纸质表格、授权他人代办三条路径分别怎么办,基金持有与 ATO 持有两种情况用的表格不一样,以及提交前要先跟雇主确认哪一件事。
Three ways to lodge a departing Australia superannuation payment claim: the free DASP online system, which covers both fund-held and ATO-held super; paper forms NAT 7204 and NAT 74880; or authorising someone to claim on your behalf. Includes which form goes where.
If you’re a foreign resident disposing of taxable Australian property (TAP), it’s essential to understand your tax obligations under Australian tax law. The Australian Taxation Office (ATO) closely monitors these transactions, and failure to meet your requirements can lead to scrutiny and potential penalties. Here’s what you need to know: What is Capital Gain Tax Capital Gains Tax (CGT) applies to the profit you make when selling or disposing of assets like property, shares, or cryptocurrency. While it’s called “capital gains tax,” it is not a standalone tax. Instead, CGT is included as part of your overall income tax. In essence, CGT is considered a part of your overall tax calculation. What is Taxable Australian Property (TAP)? TAP includes: If[…]
外国居民出售澳洲房产的资本利得税(CGT):哪些资产算「应税澳大利亚房地产」(TAP)、处置之后要不要申报、资本利得与亏损怎么报,以及 ATO 在这类交易上盯得最紧的环节。




