24
Sep
Australian Tax Residency When You Work Overseas: What the Quy Case Decided (2026)
Working overseas but kept a home, car or bank account in Australia? On 4 September 2026 the Federal Court upheld a finding that an engineer based in Dubai for five years stayed an Australian tax resident under the domicile test.
19
Sep
Division 293 Tax: The Super Bill That Arrives After You Lodge
Division 293 tax is an extra 15 per cent on super contributions once your income and concessional contributions pass $250,000. It is assessed separately from your return, so the notice lands later, once your fund has reported. The threshold has not moved since 2017-18, and the…
16
Sep
自管养老金余额过 300 万：要不要交看 2027 年 6 月 30 日，交多少看 2026 年 6 月 30 日的估值
Division 296 已成为法律，自 2026 年 7 月 1 日起适用，2026-27 是第一个适用年度：总余额超 300 万澳元的部分收益加征 15%，超 1,000 万的部分再加 10%。第一年只看 2027 年 6 月 30 日当天的余额；而基金可选择把 CGT 资产成本基础重置为 2026 年 6 月 30 日市值，这个选择不可撤销，且那天已经过去。本文讲清门槛、判定规则、估值证据与申报时点。
11
Sep
Trust Minimum Tax 2028: The Election Instead of Restructuring
Treasury released the draft legislation for the 30 per cent minimum tax on discretionary trusts on 3 September 2026, and submissions close on 18 September. The rate and the 1 July 2028 start date were already known. What is new is a third option: a trust in existence at 1 July…
9
Sep
信托分给公司的钱算不算借款：高等法院 6 月 10 日判了不算，但已经签成贷款协议的退不回去
每年 6 月 30 日把信托收入分一部分给自己的公司，钱没真付过去，会计说要么付掉要么签贷款协议。这句话在 2026 年 6 月 10 日之后不再成立：高等法院以 5 比 2 判税务局败诉，认定公司受益人的未付分配权益本身不是 Division 7A 的贷款，ATO 已定撤回 TD 2022/11。但已经按旧口径签成贷款协议的退不回去，本财年最低还款按 8.77% 的基准利率算；Subdivision EA 与第 100A 条也仍然适用。而财政部 9 月 3 日的信托最低税草案意见期 9 月 18 日截止，未付权益的立法将另行推进。
5
Sep
PAYG Instalments 2026-27: What Is Due 28 October, and What 11.51% Interest Changes
You lodged, you paid, and then a letter said you are now in PAYG instalments with the first payment due 28 October 2026. On 4 September the ATO set the October to December general interest charge at 11.51%, the highest since early 2012, and it has not been deductible since 1…
