16

Aug

实务更新(2024.8)

ATO对正确申报租赁物业扣除的建议 纳税人在对其租赁物业进行工作时,应考虑以下因素来确定费用的申报: 在线销售数据匹配计划的通知 2024财年的小企业能源激励 提示:如果您进行了可能符合此额外扣除条件的购买,请务必告知我们。 良好记录保存的重要性 ATO提醒纳税人,记录工作相关费用的证据对于证明扣除项的申报至关重要,特别需要注意以下几点: 自管养老金(SMSFs)从相关方收购资产 SMSFs不能从“相关方”(如成员或其配偶或亲属)处收购资产,除非按市场价值收购,并且所收购资产同时属于以下类型: 如果资产以低于市场价值的价格收购,则市场价值与实际支付金额之间的差额不会被视为贡献。相反,由该资产产生的收入将被视为“非独立交易收入”,并按最高边际税率征税。 联邦法院推翻AAT的税收居民决定 请注意:本出版物中的许多评论具有一般性质,任何打算将信息应用于实际情况的人都应寻求专业建议,以独立验证其解释和信息对其特定情况的适用性。

16

Aug

Practice  Update ( 8 / 2024 )

ATO’s tips for correctly claiming deductions for rental properties Taxpayers who have work done on their rental property should consider the following factors in determining claims for expenses. Notice of online selling data-matching program Small business energy incentive available for the 2024 income year Importance of good record keeping when claiming work-related expenses The ATO is advising taxpayers that having records to substantiate claims is essential to prove deductions can be claimed, having regard to the following in particular: SMSFs acquiring assets from related parties SMSFs cannot acquire an asset from a ‘related party’ (such as a member or their spouse or relative) unless it is acquired at market value and is: If the asset is acquired at less than market value, the[…]