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JunThree of the largest private-group reforms in a decade land between July 2027 and July 2028: negative gearing, CGT 30% floor, and the discretionary trust minimum tax. A practitioner’s read for mid-market family groups in Melbourne and Brisbane — and how to use the 2027–2030 rollover window. By Lily Zhang, CPA.
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Dec已发布立法草案，以修订《2001 年公司法》，以加强实质性持有和追踪通知制度，该制度除其他事项外，还管理上市实体的受益所有权披露。 这是根据政府在其 2022 年选举平台中宣布的，它将实施受益所有权公共登记，以显示谁最终拥有或控制澳大利亚的公司和合法工具。增加公司受益所有权信息的可用性旨在阻止使用复杂结构来掩盖税务责任和促进金融犯罪。 该立法草案提议修订《2001 年公司法》以： 邀请有兴趣的各方在 2024 年 12 月 13 日之前提交回复。 参考：财政部网站，“加强上市实体的受益所有权披露”，2024 年 11 月 14 日 ________________________________________________________________________________________________________________ 澳大利亚与库克群岛签署退休金协议 社区慈善机构作为 DGR 运营的指导方针草案 澳大利亚政府与库克群岛签署了一份谅解备忘录（“MOU”），允许两国之间退休储蓄的可携性。 这将使回国退休的库克群岛人以及在库克群岛工作过一段时间的澳大利亚人受益。 该协议解决了现有跨塔斯曼退休储蓄可携性计划的漏洞，该计划阻止库克群岛公民将在澳大利亚赚取的退休金汇回本国，同时也无法根据离境澳大利亚的退休金支付释放累积的退休金。 该计划将允许永久移居库克群岛的人将他们的退休金转移到库克群岛国家退休金基金。 在库克群岛拥有累积退休储蓄的工人将能够在永久移民后将其储蓄转移到澳大利亚。 该谅解备忘录履行了政府在库克群岛 – 澳大利亚奥阿图马纳瓦合作协议中做出的承诺，该协议旨在探索互惠养老金可携性安排。 该计划将在各国实施必要的法律变更和协议后开始实施。 参考：助理财政部长新闻稿，2024 年 11 月 13 日 ________________________________________________________________________________________________________________ 反洗钱法案现已通过参议院修正案 参议院法律和宪法事务立法委员会发布了有关 2024 年反洗钱和反恐融资修正案（“法案”）的报告。该法案现已通过议会两院并等待批准。 编辑：总检察长办公室关于该法案的新闻稿在 10 月版的《声音》中进行了讨论。 委员会建议通过该法案，但须进行以下修订（已全部同意）： 参考：澳大利亚议会网站，《2024 年反洗钱和反恐融资修正案 [条款]》报告，2024 年 11 月 13 日
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DecDraft legislation has been released to amend the Corporations Act 2001 to enhance the substantial holding and tracing notice regimes, which, amongst other things, govern the disclosure of beneficial ownership for listed entities. This is pursuant to the Government’s announcement as part of its 2022 election platform that it would implement a public registry of beneficial ownership to show who ultimately owns or controls companies and legal vehicles in Australia. Increasing the availability of companies’ beneficial ownership information is intended to discourage the use of complex structures to obscure tax liabilities and facilitate financial crimes. The draft legislation proposes to amend the Corporations Act 2001 to: Interested parties are invited to submit responses until 13 December 2024. Ref: Treasury website,[…]
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OctAvoid a Tax Time Shock Individual taxpayers can take the following steps to ensure the correct amount of tax is being set aside throughout the year: Editor: If you would like to discuss or implement any of these steps and strategies in more detail, please feel free to contact our office. Reminder of September Quarter Superannuation Guarantee (‘SG’) Employers are reminded that employee super contributions for the 1 July 2024 to 30 September 2024 quarter must be received by the relevant super funds by 28 October 2024 to avoid being liable for the SG charge. myGovID Changing its Name to myID The digital identity app ‘myGovID’ will soon be changing its name to ‘myID’. While the name is changing, the[…]
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JulJuly 2024 The next quarterly due date for SG contributions is 28 July. However, as this falls on a weekend, the super fund must receive your payment by Monday 29 July. Remember to make your payment in full, on time and to the right fund. If you don’t pay your SG contributions by the due date each quarter, you’ll need to pay the super guarantee charge. This is more than the SG contribution amount and you can’t claim it as a tax deduction. From 1 July, the SG rate increased to 11.5%, so make sure the payments you make for eligible workers on or after 1 July reflect the new rate. For the quarter ending 30 June, the 11% SG rate applied to payments you made before 1 July. The[…]
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Jun卖房后把钱存进养老金的「缩减规模供款」（downsizer contribution）：谁符合年龄与持有期条件、额度怎么算、为什么它不计入供款上限却会计入转移余额上限，以及申报时点与常见误解。
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JunCheck if and how you can contribute money from the sale of your home into your super fund via a downsizing contribution. accountant Melbourne About downsizer contributions If you are 55 or older, you may be able to contribute up to $300,000 from the proceeds of the sale (or part sale) of your home into your superannuation fund. A downsizer contribution is a non-concessional contribution, but it doesn’t count towards the contribution cap. It will not affect your total superannuation balance until it is re-calculated at the end of the financial year. However, downsizer contributions count towards your transfer balance cap. This cap applies when you move your super savings into retirement phase, and is taken into account in determining eligibility[…]
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Jun功能货币规则（functional currency）：谁可以选择用澳元以外的货币计算应税收入或税务亏损、什么情况下是强制适用，以及选用之后对税务会计与申报口径的实际影响。
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Junaccountant Melbourne Information about functional currency rules, eligibility and the implications for tax accounting and reporting. How to use this guide The electronic version of this document is the only authorised version. Printed copies may be out of date. Read this guide to find out more about the functional currency rules, including: You can use this guide if you are: This guide does not cover income from overseas permanent establishments of resident taxpayers. Functional currency translation rules The functional currency translation rules are an exception to the core foreign currency translation rules. Under the core foreign currency translation rules, amounts in a foreign currency must be translated into Australian dollars (A$). There are also rules about when and at what exchange rate[…]
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May三名昆士兰州妇女因非法试图获取养老金而被判处监禁。 三名昆士兰州妇女因非法试图根据联邦政府的 COVID-19 计划获取养老金而被判处监禁。 两名妇女都承认有罪，2024 年 5 月 28 日，星期二在布里斯班地方法院被判处三年零六个月监禁。第三名妇女也承认有罪，于 4 月被判处五个月监禁。 2020 年 8 月，澳大利亚联邦警察 (AFP) 反欺诈特别工作组 Iris 对这些女性提出指控，此前一项调查显示，该团体提交了几份欺诈性申请，试图提前领取总额为 103,500 澳元的养老金。 这些女性使用 myGov 账户自称是其他养老金基金持有人。调查是在另一支特别工作组发现犯罪行为后开始的。澳大利亚税务局 (ATO) 领导的严重金融犯罪特别工作组 (SFCT) 分析了犯罪行为，并批准将调查列为优先行动。 2020 年 8 月 6 日，在昆士兰警察局、澳大利亚税务局和澳大利亚服务局的支持下，AFP 特别工作组 Iris 调查员在昆士兰东南部的 Morayfield、Worongary、Balmoral、Eagleby 和 Burpengary East 郊区执行了搜查令。 2023 年 1 月，一名 45 岁的 Morayfield 妇女认罪，2024 年 4 月，一名 44 岁的 Worongary 妇女对三项罪行认罪，包括： • 一项涉及使用运输服务的身份信息交易指控，违反 1995 年《联邦刑法》第 372.1A 和 11A.2 条 • 一项涉及开设银行账户的身份信息交易指控，违反 1995 年《联邦刑法》第 372.1 和 11A.2 条 • 一项不诚实地影响联邦公职人员的指控，违反 135.1(7) 条和11A.2 CCA 1995 年联邦刑法典。 他们今天被判处三年零六个月监禁，并立即以两年的良好行为作为保证金释放。 一名 40 岁的 Eagleby 妇女于 2024 年 4 月认罪： • 一项使用运输服务处理身份信息的指控，违反 1995 年联邦刑法典第 372.1A 条和 • 一项处理身份信息的指控，违反 1995 年联邦刑法典第 372.1 条和 11.2A (1)。 她于 2024 年 4 月被判处五个月监禁，并立即以 12 个月的良好行为作为保证金释放。 AFP 指挥官 John Tanti 表示，AFP 将调查任何为了自己的贪婪而试图冒充他人的人。 坦蒂指挥官说：“任何试图利用被盗身份信息从为退休储蓄的辛勤工作的澳大利亚人手中窃取钱财的人都应该三思而行。” “澳大利亚联邦警察将继续追捕和指控那些试图利用被盗或伪造的他人身份信息进行盗窃和诈骗的罪犯。”[…]
