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FebATO 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。
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FebThe 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[…]
04
Feb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。
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JulATO的“主要居所豁免提示” 在纳税人出售其居住过的房产时，需考虑主要居所豁免。在这方面，ATO提供以下提示： 提醒2024年6月季度的养老金担保（SG） 提醒雇主，2024年4月1日至2024年6月30日季度的员工养老金缴款必须在2024年7月28日（星期日）之前收到相关养老金基金，以避免需要支付SG罚款。 医疗保险税豁免数据匹配计划通知 ATO将从Services Australia获取2024年至2026年收入年度的医疗保险豁免声明数据，包括个人的全名、出生日期、居住地址、资格状态和批准的资格详情。 该计划的目标是确保个人正确申报免缴医疗保险税和医疗保险附加税。 家庭信托选举和中间实体选举 家庭信托分配税（FTDT）是一种特殊的47%税率，有时由受托人、董事或合伙人支付。当信托已进行家庭信托选举（FTE）或实体已进行中间实体选举（IEE），并且在选举中指定个人的“家庭组”（如定义）之外进行分配时，适用此税。 当受托人或其他实体进行此类选举时，必须以批准的形式保留原始选举。FTE和IEE可向ATO提交。 涉及选举时，纳税人应每年考虑以下事项： 在进行年度受托人决议时，了解指定个人的家庭组成员是谁非常重要，因为在家庭组之外进行分配将导致47%的FTDT。 ATO可能取消不活跃的ABN ATO定期审查并有时取消不活跃的澳大利亚商业号码（ABNs）。如果纳税人在其纳税申报表中未报告业务活动，或在其他申报或第三方信息中没有业务活动迹象，ATO可能会审查纳税人的ABN。 免税收入组织的新申报义务 拥有有效ABN的非慈善非营利组织（NFPs），包括社区服务组织，需要提交年度NFP自我审查申报表，以通知其所得税豁免资格。 要符合自我评估为所得税豁免的资格，组织的主要目的一定是社区服务目的。任何其他目的必须是附带的、辅助的或次要的。 社区服务目的具有利他主义，这意味着组织必须为他人的福祉和利益而设立和运作，而不是为政治或游说目的。 例如，一个主要为改善社区福利而设立的俱乐部或协会将被视为社区服务组织。然而，如果其主要目的是推进成员的专业利益，则不适用。 纳税人可申请CGT小企业减免 请注意：本出版物中的许多评论具有一般性质，任何有意将信息应用于实际情况的人士应寻求专业建议，以独立验证其解释及信息在其特定情况中的适用性。 如果您需要更多信息，请联系Wiselink会计师事务所
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JunAre you ready for tax time? This might be your last chance to make any tax-deductible purchases before this financial year ends on 30 June. See if there are any tax-deductible items your business needs, or any concessions you can access. Finalise your employees’ Single Touch Payroll (STP) If you have employees, make sure you finalise their 2023–24 STP information by 14 July. This is an important end-of-year obligation and ensures your employees have the right information they need to lodge their income tax return. Remember to finalise all employees you’ve paid in the financial year, even those you haven’t paid for a while, like terminated employees. Check your pay as you go (PAYG) withholding and instalments From 1 July, individual tax rates and thresholds will change. This[…]
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JunThe ATO announces its priorities for Tax Time 2024. As ‘tax time’ approaches, the Australian Taxation Office (ATO) has announced it will be taking a close look at 3 common errors being made by taxpayers: ATO Assistant Commissioner Rob Thomson said the ATO is focused on supporting taxpayers to get their lodgment right the first time. ‘These are the areas that people are most likely to get wrong, and while these mistakes are often genuine, sometimes they are deliberate. Take the time to get your return right.’ Work-related expenses In 2023 more than 8 million people claimed a work-related deduction, and around half of those claimed a deduction related to working from home. Last year, the ATO revised the fixed[…]
04
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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MayHow to apply for super held by the ATO online or by using the paper application form (NAT 74880). Manage your super online You can manage your super using our online services. This includes applying for your ATO-held super money and uploading supporting documents. To use our online services, you need to create a myGov account and link to the ATO. For more information, see Keeping track of your super. Eligibility criteria You can only apply for a payment of your super held by us if you meet at least one of the eligibility criteria outlined in the tables below. If you apply using ATO online services, in most instances we will automatically work out if you are eligible. Depending on[…]
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MayInstructions for foreign investors who need to register an asset or update details about an existing asset. What is an asset An asset can be a: There is no fee payable to register assets. Register a new asset Check the information required to register the relevant asset type. Have the information you need ready to complete the registration in one session, as: Each asset must be registered separately. Log in to Online services for foreign investors. From the home page, select the Asset menu or Register asset quick link. At the Asset page select Add then Register new asset. The asset will have an Asset ID after it is registered. Required information The information you need to provide for each asset type: Property Each registration represents one property. If a property has[…]
03
MayNFPs need to get ready for new return From 1 July 2024, non-charitable not-for-profits (‘NFPs’) with an active Australian Business Number (‘ABN’) (sporting, community and cultural clubs, among other organizations) will be required to lodge a new annual NFP self-review return with the ATO to confirm their income tax exemption status. Non-charitable NFPs that have an active ABN can get ready now by: NFPs can use Online services for business lodgment: When it comes time to lodge, NFPs can use Online services for business which lets organizations manage their reporting at a time that is convenient for them. If an NFP has engaged a registered tax agent, their agent can also lodge on their behalf through Online services for agents.[…]
