31
Jul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。
29
Jul开自管养老金（SMSF）之前，ATO 先设了三道门槛：你有没有资格当受托人、基金用什么结构、以及这只基金算不算「澳洲基金」。第三道最容易被中澳两头跑的人忽略——人回国住久了，基金可能就不再是澳洲基金。本文按 ATO 官方规则讲清受托人资格自查、两种受托人结构、设立 10 步、年度审计的 45 天规则，以及居民身份三条件。作者 Lily Zhang，CPA、注册税务代理。
23
Jul记账的、报 BAS 的、报税的，在澳洲是不同的资格。CPA 不等于能收费替你报税，找错人罚单落在你自己头上。这篇讲清 4 个角色各管哪一段、Payday Super 之后为什么更要分清，以及 30 秒查证资格的方法。
21
JulSole trader or company in 2026? We compare the tax rates, setup and running costs and personal liability, and show which structure actually fits your business, whether you are in Melbourne or Brisbane.
17
JulMost people lodge with just their salary and miss deductions they’re entitled to. Here are the work-from-home, car, tools, self-education and other claims Australians most often forget in 2026 — and the records you need to claim them.
15
Jul第一次收到 ATO 报税提醒，很多留学生都懵：到底要不要报？打工被扣的税能退吗？Medicare 那 2% 能免吗？这篇把留学生第一次报税该弄懂的几件事讲清楚，数字全部标 ATO 官方来源。
14
JulPayday Super started on 1 July 2026. July is the one month where the old quarterly system and the new 7 business day rule run side by side: the June quarter is still due 28 July, and any contribution received on or before that date is applied to the June quarter first. Here is what changed, the ordering rule that catches employers out, how the new super guarantee charge works, and what to check in your payroll this week. By Lily Zhang, CPA.
10
JulRental properties are on the ATO’s radar every tax time. Here is a clear 2026 guide for Melbourne and Brisbane landlords: what you can claim (interest, rates, repairs, depreciation), what you can’t (initial repairs, improvements, travel), and the repairs-versus-improvements line that trips people up.
08
Jul6 月 30 日已过，7 月是收尾旧财年、开启新财年的关键月。墨尔本与布里斯班的华人小生意主与个人纳税人，按顺序做好这 6 件事：别急着报税、赶第四季度 BAS、核对工资与养老金、立好新财年记账习惯、提前规划 2026–27 的税，并在报税前和会计聊一次。
07
JulWorking from home is one of the biggest deductions Australians claim, and one of the easiest to get wrong. The fixed rate rose to 70 cents an hour for 2025-26, but the record behind it is stricter than the old four-week diary. Here is what the method covers, the full-year hours record the ATO now wants, what you can still claim on top, and the three mistakes that get claims cut. By Lily Zhang, CPA.
