13
Aug
Your Tax Return Is Lodged. Did Anyone Plan the Year That Already Started?
Compliance reports the year that closed. Planning shapes the one that started on 1 July, and six weeks of it are already gone. A worked example on the instant asset write-off, a 10-point check you can score yourself, the point in the year each conversation should happen, and…
11
Aug
国内汇钱过来要交税吗：先分清「汇款」和「收入」，再看你是不是澳洲税务居民
「爸妈从国内汇了一笔钱过来，我要交税吗？」多数情况下不用，但前提跟金额和笔数都无关。本文按 ATO 官方规则讲清三件事：为什么一笔汇款本身不是收入、亲属赠与的例外条款写在哪里、以及真正决定申报范围的四项税务居民判定测试。另附临时签证持有人的单独规则、四类必须申报的海外收益、四个反复出现的误解，以及钱到账当天就该留好的记录清单。
6
Aug
Claiming Your Super When You Leave Australia: The 35% and 65% DASP Tax Rates, and the Six-Month Deadline
If you worked in Australia on a temporary visa, there is super sitting in a fund with your name on it. You can claim it after you leave, but the ATO withholds 35% or 65% of the taxable component, and which rate applies depends on whether you ever held a working holiday maker…
6
Aug
自管养老金的钱什么时候能拿出来：年龄到了只是一半，另一半 ATO 叫「释放条件」
「满 60 岁就能取自管养老金了吧？」通常还不行。ATO 把这件事拆成两半：到了保留年龄，并且满足一个「释放条件」，两半都成立，钱才能合法离开基金。本文按 ATO 官方规则讲清保留年龄表、四条释放条件、ATO 对「退休」的两档定义、一次性提取与养老金流的差别、60 岁及以上的预扣税率，以及提前取钱在成员端与受托人端各自的后果。
3
Aug
Registered a New Company in Australia? Your First-Year Tax and ASIC Calendar (2026–27)
Registering a company takes a day; the deadlines run for years. Director ID, the $75,000 GST line, STP and 12% super within 7 business days of payday, quarterly BAS, the ASIC annual review and your first company tax return, laid out as one first-year calendar with a worked…
31
Jul
在澳洲换会计师：手续其实只有五步，但有一步 ATO 规定只能你自己做
想换会计但怕麻烦？三个最常见的顾虑都有明确答案：换所不需要现任会计点头（TPB：TASA 2009 无此要求），前任也不能未经你同意把资料转走。真正卡人的是 ATO 的代理提名——有 ABN 的实体必须走 myID + RAM + 企业在线服务五步，而 ATO 明文规定「你的代理不能替你完成提名」。本文含五步操作、28 天有效期与延长规则、个人与个体户的例外，以及交接时该向前任要的 9 项资料。作者 Lily Zhang，CPA、注册税务代理。
