Free products, hosted dinners and affiliate payouts can be taxable. The ATO’s new creator guide and draft ruling TR 2026/D2 (comments close 27 November) explain when posting becomes a business, and what to do about it.
旺季加人前先看三件事:打工度假者要先向 ATO 注册,雇主才能按 15% 扣税,否则按 30%;18 岁以下员工某周超过 30 小时,那一周要交 super;新员工第一笔 super 有 20 个工作日。
31 October fell on a Saturday, so self-lodgers have until 11:59 pm on Monday 2 November 2026. Joining a tax agent’s list did not move: that cut-off was 31 October. Which date applies to you, and what a late return costs.
维州对 28 晚以下的短租收 7.5% 短住税。平台订单由平台交,私下接的单要房东自己注册,2026 年的订单 2027 年 1 月 30 日前申报。自住房短租免短住税,所得税和卖房时的 CGT 仍受影响。
28 October is 28 days after the first Payday Super quarter ended. It is not a payment deadline, but it is where the ATO separates medium risk from high risk. What counts as fixed, what a late payment costs, and a check to run this week.
第一季度 BAS 原始到期日是 10 月 28 日。自己线上申报的可能晚两周到 11 月 11 日,注册代理申报的日期是 11 月 25 日。谁拿不到延期、换会计的第一期要注意什么、晚了 ATO 收多少,一次讲清。
The ATO will now take credit cards until 30 June 2027, not 30 November. Which BAS you can still pay by card, what to do with a payment plan linked to a card, and how to use the extra eight months.
Party, gift or cash bonus: each is taxed differently. The $300 minor benefit test, why a hamper stays deductible but tickets don’t, and the 12% super now due on a Christmas bonus under Payday Super.
Sold an apartment overseas while an Australian tax resident? The gain goes in your 2025-26 return, usually starting from the market value on the day you became a resident, with each amount converted on its own date.
ATO 原定 11 月 30 日后停收信用卡,10 月 9 日延至 2027 年 6 月 30 日。第四季度 BAS(7 月 28 日到期)起不能直接刷卡;付款计划绑了信用卡的,要在 6 月 30 日后的第一期扣款前改掉。









