Encourage 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 […]
澳洲烟草消费税税率是怎么调的:每年 3 月与 9 月按平均周普通工时收入(AWOTE)指数化、额外加征安排,以及按重量计税与按支计税之间「等值重量」的过渡调整。含本地制造与进口两种口径。
Reasons 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[…]
报税前要先做什么:怎么判断自己今年需不需要报,要收齐哪些材料(银行账户、收入报表、Centrelink 付款汇总、扣除项收据、配偶收入),以及为什么等预填数据到齐再报更省事。
ATO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。
ATO’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[…]
报税季的企业网络安全:账户与设备怎么防、员工要认得出哪几类骗局、ATO 官方联系方式长什么样(外发短信已不含链接),以及怀疑被冒充时去哪里核实和举报。
With tax time in full swing, it’s crucial to keep your business secure online by implementing systems and processes that help reduce the risk of a cyber event. It’s also essential to plan for what you’ll do if a cyber-attack occurs. Every Australian business, regardless of size, is a target for cyber-attacks. While there are practical steps you can take to enhance your business’s cyber security, it’s vital to make these steps part of your business habits. This includes safeguarding accounts, protecting devices and information, and preparing your staff to identify cyber threats. To help reduce the risk of a cyber breach: The Australian Signals Directorate, through the Australian Cyber Security Centre, is the Australian Government’s leading authority for cyber[…]
SG缴款的下一个季度截止日期是7月28日。然而,由于该日期为周末,养老金基金必须在7月29日(星期一)之前收到您的付款。请记住按时全额支付并支付到正确的基金。 如果您每季度未按时支付SG缴款,则需要支付养老金担保罚款(SGC)。这比SG缴款金额要高,并且您无法将其作为税收扣除。 从7月1日起,SG税率已上调至11.5%,因此确保您在7月1日或之后为符合条件的员工支付的款项反映新的税率。 对于截至6月30日的季度,在7月1日之前支付的款项适用11%的SG税率。 SG税率将在2025年7月逐步增加到12%。 如果您需要帮助计算在7月1日之后需要为员工和符合条件的承包商支付的养老金金额: 参考:ATO网站 如需进一步信息,请联系Wiselink会计师事务所
July 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[…]






