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JanIf you’re a foreign resident disposing of taxable Australian property (TAP), it’s essential to understand your tax obligations under Australian tax law. The Australian Taxation Office (ATO) closely monitors these transactions, and failure to meet your requirements can lead to scrutiny and potential penalties. Here’s what you need to know: What is Capital Gain Tax Capital Gains Tax (CGT) applies to the profit you make when selling or disposing of assets like property, shares, or cryptocurrency. While it’s called “capital gains tax,” it is not a standalone tax. Instead, CGT is included as part of your overall income tax. In essence, CGT is considered a part of your overall tax calculation. What is Taxable Australian Property (TAP)? TAP includes: If […]
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Jan如果您是外国居民，正在处置应税的澳大利亚房地产（TAP），那么了解您在澳大利亚税法下的税务义务至关重要。澳大利亚税务局（ATO）密切关注这些交易，未能遵守相关规定可能会引起审查并可能导致处罚。以下是您需要了解的内容： 什么是资本利得税（CGT） 资本利得税（CGT）适用于您在出售或处置资产（如房地产、股票或加密资产）时所获得的利润。尽管被称为“资本利得税”，它并不是独立的税种。相反，CGT是您整体所得税的一部分。本质上，CGT被视为您整体税务计算的一部分。 什么是应税澳大利亚房地产（TAP）？ TAP包括： 如果您出售其中任何一种资产，您必须报告出售所获得的资本利得或亏损，并支付资本利得税（CGT）。 外国居民处置澳大利亚资产的税务指南 外国居民处置TAP时，必须提交税务申报，报告任何资本利得或亏损。这对于遵守澳大利亚税法至关重要。未能正确提交税务申报可能会引起ATO的关注。 在购买外国居民的房地产时，买方可能需要从销售价格中扣除一部分作为外国居民资本利得预扣税（FRCGW）。此款项必须支付给ATO，除非外国居民卖方提供了说明减少税率的变更通知。 ATO密切监控涉及TAP处置的外国居民。如果外国居民： 有关详细信息，请参阅ATO官方网站上关于税务规避计划和分期出售安排的资料（请参考ATO网站上的TA 2008/19和TA 2008/20）。 作为外国居民处置应税的澳大利亚房地产，履行您的资本利得税（CGT）义务至关重要。ATO密切关注一些避免CGT的做法，例如操纵资产估值或进行分期交易。涉及这些做法可能会导致严重后果，包括审计和处罚。为避免麻烦，请确保提交准确的税务申报并遵守预扣要求。如果您不确定自己的税务义务，建议咨询税务专业人士，确保完全合规并减少潜在风险。
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SepHow the Serious Financial Crime Taskforce is acting against electronic sales suppression tools. On this page Businesses Illegally Using ESSTs The Serious Financial Crime Taskforce (SFCT) is aware of businesses using electronic sales suppression tools (ESSTs) to underreport their taxable income. With the increased use of digital technologies and online interactions, we are seeing: It has been illegal to produce, supply, possess, use, or promote ESSTs in Australia since October 2018. Taskforce Warning The SFCT is providing a strong warning to businesses about ESSTs. We understand there are sophisticated networks of operators actively developing and marketing these tools to small business owners. They often package them as an “all-in-one complete business solution” with low commissions, website presence, and an online[…]
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SepRead the latest information about our 2024 Public Groups findings reports. We’re continuing to provide transparency with the latest release of our findings reports. This year, our Public Groups findings reports provide insight into large market risks, our programs of work, and engagement with large public and multinational companies. Each report has a separate focus and dataset, detailing information identified through risk analysis and program activities. For the first time, we’re offering new analysis that highlights trends across all reports and their implications for the Public Group population. Summary of Findings Reportable Tax Position (RTP) Schedule Report The RTP Schedule report provides insights into key corporate tax risks in the large market. It includes aggregated disclosures made by large public[…]
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SepEncourage your clients to check if they have any lost super to claim. The latest data reveals that since 2021, we’ve reunited or paid out almost $6.4 billion in ATO-held super. However, there is still almost $17.8 billion in lost super waiting for people to claim. If your clients have ever changed their name, job, or super fund, they could have lost super. Even finding a small amount of lost super could make a big difference to their final balance at retirement. Finding Lost Super Let your clients know that using ATO online to find lost super is easy and only takes a few minutes. They will need a myGov account linked to the ATO. Once they link their myGov[…]
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Aug税率指数化 根据法律规定，烟草制品的消费税税率每年3月和9月根据平均周普通工时收入（AWOTE）增加。2024年9月1日起适用的AWOTE指数化因子为1.018。 除了常规指数化外，从2023年9月1日起，烟草消费税和同等消费税将每年额外增加5%，为期三年。 此外，将逐步调整按每千克征收消费税和同等消费税的烟草制品（如自卷烟草）与按支征税的成品之间的税收待遇，通过将“等值重量”从0.7克逐步降低至0.6克。 这些逐步减少将从2023年9月1日每年进行一次，新的重量将在2026年9月1日完全生效。相应地，每千克的税额将增加。 在澳大利亚制造 目前，澳大利亚境内没有合法的烟草制造活动。如果有，以下烟草消费税税率将适用。 进口到澳大利亚 当制造的烟草制品进口到澳大利亚时，它们将被征收关税。此关税在产品抵达澳大利亚边境时支付，且相当于以下烟草消费税税率。 烟草消费税税率 以下是当前适用于： 烟草税率 – 烟草、雪茄、香烟和鼻烟 税则项目 描述 单位 2024年3月1日至2024年8月31日的税率 2024年9月1日起的税率 5.1 每支实际烟草含量不超过0.8克的香烟 每支价格（澳元） 1.27816 1.36623 5.5 以下任一情况：非香烟形式 每支实际烟草含量超过0.8克的香烟 每千克烟草含量价格（澳元） 1893.57 2101.89 5.8 混合烟草制品 不适用 按照《6AAC条款》计算的税额 按照《6AAC条款》计算的税额 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。
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AugReasons You Need to Lodge Each income year, you need to assess your personal circumstances to determine if you need to lodge a tax return. You may need to lodge a tax return if: Information You Need to Lodge Before lodging your tax return, be sure to understand what’s new for individuals this tax season. To lodge your tax return, we recommend having all of the following information: Note: If you lodge your tax return online using myTax, most of this information will be pre-filled for you. To lodge online, you will need to link the ATO to your myGov account. Please note: Many of the comments in this publication are general in nature and anyone intending to apply the[…]
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Aug您需要提交申请的原因 (Reasons you need to lodge) 每个收入年度，您都需要评估您的个人情况，以确定是否需要提交纳税申报表。您可能需要提交纳税申报表的原因包括： 您需要提交的信息 (Information you need to lodge) 在您提交之前，请先了解本次纳税季对个人的新变化。 为提交您的纳税申报表，我们建议您准备以下所有信息： 注意: 如果您使用 myTax 在线提交纳税申报表，我们将为您预先填写大部分此类信息。要在线提交，您需要将 ATO 链接到您的 myGov 帐户。
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AugATO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。
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AugATO’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[…]
