06
AugIf 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 visa. This guide covers the eligibility conditions, the DASP tax rate table, the six-month rule that moves your money to the ATO, and what to do before you fly.
06
Aug「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。
03
AugRegistering 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 example. By Lily Zhang, CPA, Registered Tax Agent.
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.
