Avoid a Tax Time Shock Individual taxpayers can take the following steps to ensure the correct amount of tax is being set aside throughout the year: Editor: If you would like to discuss or implement any of these steps and strategies in more detail, please feel free to contact our office. Reminder of September Quarter Superannuation Guarantee […]
How the Serious Financial Crime Taskforce is acting against electronic sales suppression tools. On this page Businesses Illegally Using ESSTs The Serious Financial Crime Taskforce (SFCT) is aware of businesses using electronic sales suppression tools (ESSTs) to underreport their taxable income. With the increased use of digital technologies and online interactions, we are seeing: It has been[…]
Read the latest information about our 2024 Public Groups findings reports. We’re continuing to provide transparency with the latest release of our findings reports. This year, our Public Groups findings reports provide insight into large market risks, our programs of work, and engagement with large public and multinational companies. Each report has a separate focus and dataset,[…]
Encourage your clients to check if they have any lost super to claim. The latest data reveals that since 2021, we’ve reunited or paid out almost $6.4 billion in ATO-held super. However, there is still almost $17.8 billion in lost super waiting for people to claim. If your clients have ever changed their name, job, or super[…]
When to make a voluntary disclosure As an Australian Prudential Regulation Authority (APRA) fund, you should contact ATO as early as possible if: How to make a voluntary disclosure You should lodge a voluntary disclosure request by accessing the Super Enquiry Service (SES) for APRA funds. They’ll work with you to resolve reporting errors to help you[…]
About the Phoenix Taskforce The Phoenix Taskforce was established in 2014 to detect, deter and disrupt illegal phoenixing. We provide education and advice on how businesses can protect themselves and not break the law. We also work with specific industries and supply chains to close off opportunities. Phoenix Taskforce agencies share information and use sophisticated data-matching tools[…]
Overview of general anti-avoidance rules This information is relevant to you if both of the following apply: The PSI rules were introduced to prevent the diverting, alienating, or splitting of income with other individuals or entities in an attempt to pay less tax. The general anti-avoidance rules (GAAR) may still apply if you are a PSB and the[…]
The Australian Taxation Office (ATO) is giving taxpayers simple steps to help avoid an unexpected tax bill next tax time. Assistant Commissioner Rob Thomson said there are many reasons that a taxpayer may end up with a bill at tax time. “There are a number of factors that impact your tax assessment. In simple terms, if you[…]
澳大利亚税务局(ATO)为纳税人提供了一些简单的步骤,以帮助他们在下个报税季避免意外的税单。 助理专员Rob Thomson表示,纳税人可能在报税时收到税单的原因有很多。 “有很多因素会影响您的税务评估。简单来说,如果您没有收到退税或税单,说明您全年缴纳了正确金额的税。如果收到税单,可能意味着您缴纳的税不够——原因可能有很多种。”Thomson先生说道。 现在您可以采取以下简单步骤,确保全年预留足够的税款: “记住,如果您有多个收入来源,您可能会因为总收入提升而进入不同的税率或学习贷款还款等级,导致收到税单。”Thomson先生说道。 更多关于如何为多个收入来源缴税或为何会收到税单的信息,可以在ATO官网找到。 “在您今年报税前,我们建议您核对信息是否正确——如果需要更新学习或培训支持贷款等信息,可以在报税时一并处理。”Thomson先生补充道。 “如果您在报税后收到税单,重要的是不要忽视它,但大多数税单并不是一收到就必须支付的。” “许多人误以为税务债务的利率低于典型的房贷利率。实际上并非如此。”Thomson先生说道。 对于面临财务困难或经济困境的纳税人,请尽早联系ATO或注册税务专业人士,讨论可用的支持选项,包括分期付款计划。 请注意:本文中的许多评论是一般性的,任何有意将其应用于实际情况的人士应寻求专业意见,以独立验证信息的解释及其适用于特定情况的适用性。
您的社交俱乐部可能不符合所得税免税资格,并且需要作为应税的非营利组织 (NFP) 进行申报。 作为非营利组织 (NFP) 并不会自动免除缴纳所得税的义务。社交俱乐部或协会通常不符合以下要求的所得税免税资格: 如果您的社交俱乐部或协会的主要目的是为会员提供社交和娱乐设施或活动,让他们追求共同的兴趣,那么您的组织将被视为应税的。 如果您的社交俱乐部或协会应税,您需要每年提交所得税申报表,或向澳大利亚税务局 (ATO) 通知不提交申报的原因。您可以在 应税NFP组织 中了解需要提交的内容。 示例:退休人员社交俱乐部 智趣俱乐部 是一个有限担保的NFP公司,成立目的是为其会员(必须是退休专业人士)提升智力和文化兴趣。俱乐部每月举办一次会员晚宴,讨论智力和文化话题,并促进社交联系。此外,俱乐部还定期举办品酒晚会并为会员组织假期旅行。 俱乐部的主要目的是为退休专业人士提供一个社交平台,以追求他们的共同兴趣。 俱乐部并非为社区服务目的而设立。它不具有促进、提供或进行活动、设施或项目的利他主义目的,亦不为因青年、年龄、残疾、贫困或社会经济状况而有特殊需要的社区成员提供福利。因此,俱乐部不符合免税资格。 了解更多信息,请访问 社区服务组织。 提交2023-24 NFP自我审核申报表 如果您的社交俱乐部应税,并且您收到了一封要求提交NFP自我审核申报表的信件,请于2025年3月31日前提交申报表,以通知澳大利亚税务局您的应税状态。 最简单的方式是拨打自助服务电话13 72 26并: 您将收到一封确认信,列出您为满足年度所得税申报义务需采取的下一步措施。 请注意:本文中的许多评论是一般性的,任何有意将其应用于实际情况的人士应寻求专业意见,以独立验证信息的解释及其适用于特定情况的适用性。