ATO“揭穿”非营利组织(NFP)的常见误解 编辑:随着非营利组织(NFP)自我审查申报表的截止日期临近(3月),澳大利亚税务局(ATO)近日发布了一份文件,澄清并纠正了一些常见误区。 误解 1:所有非营利组织都免缴所得税。ATO回应: 这并不正确。一些NFP确实享有所得税豁免,但另一些则需要缴税。 误解 2:NFP的自我审查申报表只有一种提交方式。ATO回应: 实际上有三种方式: 误解 3:任何人都可以在线提交NFP的自我审查申报表。ATO回应: 只有在企业在线服务中被授权的人才可以提交。如果已聘请注册税务代理,也可以由其代表提交。 误解 4:如果不确定组织是否具有慈善性质,就可以不提交申报表。ATO回应: 即使不确定是否属于慈善机构,仍然需要提交自我审查申报表。 纳税人进项税抵扣申请被驳回 澳洲行政复审法庭(ART)近期驳回了一位纳税人关于进项税抵扣的申请,原因是其相关的GST申报(即BAS)均已超出法定四年期限。 该纳税人针对2015年10月1日至2017年3月31日期间的GST申报,均在超过四年后才提交,但仍申请了超过10,000澳元的进项税抵扣。 ATO根据《GST法》的规定不予批准,因为所有申报都不在四年法定期限内。ART支持了ATO的决定,明确表示由于纳税人未能按时提交申报,因此不再享有这些进项税抵扣的权利 ATO上诉失败:UPE并不构成Division 7A下的“贷款” 联邦上诉法院近日驳回了ATO的一项上诉。该上诉针对行政上诉法庭(AAT)此前作出的裁定,即:信托对公司受益人尚未支付的现有权益(UPE)不构成《第7A条款》下的“贷款”。 在本案中,一家信托于2013至2017财年间对一位公司受益人产生了未支付的受益分配(UPE)。ATO将这些未支付的金额视为受益人向信托的“贷款”,进而按“视同分红”处理。 然而,AAT和联邦法院均认定,这种情形不符合“贷款”的定义。法院指出,Division 7A 所指的“贷款”必须包含“偿还义务”,而UPE仅代表“支付义务”,不符合该标准,因此不能被视为贷款。 免责声明:本文仅为一般性信息介绍,非正式税务建议。如需针对具体情况采取行动,请咨询注册税务或法律专业人士。 参考:澳大利亚税务局网站 如果您需要更多信息,请联系信元会计师事务所
ATO “Busts” Common NFP myths Editor: As the Not-Editor: As the Not-for-profit (NFP) self-review return deadline approaches in March, the ATO has recently released a publication to address and debunk several common misconceptions. Myth 1: All NFPs are income tax exempt. ATO response: This is not true. Some NFPs are income tax exempt and some are taxable. Myth 2: There is only one way to lodge the NFP self-review return. ATO response: There are three ways, as follows: Myth 3: Anyone can lodge the NFP self-review return online. ATO response: If lodging via Online services for business, anyone authorised to access the return in Online Services can lodge. If a registered tax agent has been engaged, they can also prepare[…]
作为 2024-25 年预算的一部分,政府宣布了“澳大利亚制造未来”一揽子计划,以支持澳大利亚向净零经济转型。该计划包括两项新的临时税收优惠: 这些措施现已成为法律。 关键矿产生产税收激励计划 CMPTI 为符合条件的公司提供可退还的税收抵免,抵免额相当于在澳大利亚加工某些关键矿物的合格成本的 10%。抵免最长期限为 10 年,即 2027 年 7 月 1 日至 2040 年 6 月 30 日。 CMPTI 由 ATO 和工业、科学和资源部联合管理。 氢气生产税收优惠 HPTI 是符合条件的公司生产的每公斤符合条件的氢气可获得 2 美元的可退还税收抵免。HPTI 适用于 2027 年 7 月 1 日至 2040 年 6 月 30 日收入年度内生产的符合条件的氢气,最长期限为 10 年。 HPTI 由 ATO 和清洁能源监管机构联合管理。
As part of the 2024–25 Budget, the Government announced its Future Made in Australia package to support Australia’s transition to a net zero economy. This package included 2 new, temporary tax incentives: These measures are now law. Critical Minerals Production Tax Incentive The CMPTI provides eligible companies with a refundable tax offset of 10 per cent of the eligible costs of processing certain critical minerals in Australia. The offset will be available for a maximum of 10 years between 1 July 2027 and 30 June 2040. The CMPTI is jointly administered by the ATO and the Department of Industry, Science and Resources. Hydrogen Production Tax Incentive The HPTI is a refundable tax offset of $2 per kilogram of eligible hydrogen produced by eligible companies. The[…]
ATO 的小型企业在线学习平台提供灵活且免费的课程,帮助您积累企业或组织运营各个阶段的知识。非营利组织与小型企业有许多共同的纳税义务,在线学习是一种宝贵的资源,可以帮助您避免常见错误,更好地了解非营利组织的纳税和超级义务。 小型企业必备品可以通过定制的学习路径来支持您的 NFP,在您方便的时候增强您对税收和养老金的了解。学习平台的主要功能包括: 您还可以保存您的进度并在再次准备好时重新返回课程。 NFP 可能会发现有用的一些内容包括: “强化您的小型企业的必备课程”提供超过 20 门短期课程,其中很可能有一门课程适合您的 NFP 需求。
The ATO’s small business online learning platform provides flexible and free courses to build knowledge for all stages of operating a business or organisation. NFPs share many tax obligations with small businesses, and the online learning is a valuable resource to help you avoid common mistakes and understand the tax and super obligations of your NFP better. Essentials for your small business can enhance your knowledge of tax and super with a learning path tailored to support your NFP, at a time that is convenient for you. Key features of the learning platform include: You can also save your progress and jump back into a course when you’re ready again. Some content that NFPs might find useful includes: With over 20[…]
如果您雇用员工,以下是全年需要记住的重要日期和义务,为成功做好准备。 退休金担保(新加坡) 附加福利税(FBT) 2025 年 3 月 31 日是 2024-25 年 FBT 年度的结束。有 4 个关键步骤可以确定您的FBT 纳税义务。 预扣税 (PAYG) 税率可能会从 2025 年 7 月 1 日起增加。使用预扣税计算器来计算您需要从员工工资中预扣多少税款。 一键式工资单 (STP) 请于 2025 年 7 月 14 日之前完成 2024-25 年度的 STP 数据。 这可确保您的员工拥有提交所得税申报表所需的正确信息。 如果您有任何密切关注的收款人,您可能只会为这些收款人设置较晚的到期日。请记住在财政年度内完成您已支付工资的所有员工的结算。 您还可以查看我们为雇主提供的一系列资源。 请记住,注册税务代理可以帮助您履行税务和超级义务。
If you employ staff, here are the important dates and obligations to remember throughout the year, to set yourself up for success. Super guarantee (SG) Fringe benefits tax (FBT) 31 March 2025 marks the end of the 2024–25 FBT year. There are 4 key steps to nail your obligations for FBT tax time. Pay as you go (PAYG) withholding Tax rates may increase from 1 July 2025. Use the tax withheld calculator to calculate how much you need to withhold from your employees’ payments. Single touch payroll (STP) Finalize your STP data by 14 July 2025 for the 2024–25 year. This ensures your employees have the right information they need to lodge their income tax returns. If you have any closely held payees, you may have a later due date for[…]
一些潜在的可疑税收计划正在网上进行推广,并在人们最意想不到的时候提供给他们。 我们敦促个人和企业警惕网上(包括社交媒体)宣传的税务计划,这些计划承诺大幅减税或避税。参与其中可能会受到严厉处罚。 我们的网站列出了我们关注的税收欺诈行为的例子。最近,我们发现一个非法税收欺诈行为鼓励人们通过设立所谓的非营利基金会来逃税在新窗口中打开并组织他们的财务,使他们的收入看起来就像是属于它的。 另一项近期计划为潜在投资者提供投资机会,投资一家据称符合早期创新公司资格的初创公司,从而享受相关税收抵免。我们担心投资者不符合这一资格。 此类骗局可能会引诱诚实的人,而这些人并不完全了解自己在做什么。参与其中是有风险的。 发现非法税收计划的发起人并采取行动是我们的避税特别工作组 (TAT) 的首要任务。TAT 行动的最近一个例子是联邦法院对我们调查的研发计划发起人处以 1360 万美元的罚款。 不要落入推广者圈套
Potentially dodgy tax schemes are being promoted online and offered to people when they least expect it. We’re urging individuals and businesses to be wary of tax schemes promoted online (including via social media) promising to significantly reduce or avoid tax. Getting involved can attract heavy penalties. Our website lists examples of tax schemes we are concerned about. Recently, we’ve seen one unlawful tax scheme encouraging people to dodge their taxes by setting up a purported not-for-profit foundationOpens in a new window and organising their finances to look like their income belongs to it. Another recent scheme offers would-be investors the opportunity to invest into a start-up that allegedly qualifies as an early stage innovation company, to benefit from the associated tax offset. We’re concerned investors won’t qualify[…]