澳大利亚税务局(ATO)最近在2025年4月的Practice Upadte中宣布了一系列影响小企业的合规措施和截止日期。这些措施涵盖了从养老金、福利税到商业活动报表(BAS)以及转移余额上限等多个方面。雇主需要立即采取行动,以确保符合这些新的合规要求。 澳大利亚税务局(ATO)2025年小企业关注重点 ATO目前重点关注几个小企业经常不符合合规要求的领域: 此外,ATO还在监控以下问题: 养老金保障提醒——2025年第一季度 2025年第一季度的养老金保障(SG)缴费必须在2025年4月28日(星期一)之前到达员工的养老金基金账户。 未能按时完成缴费将需要支付养老金保障罚款,其中包含罚金和利息。 注意:2025财年的养老金保障率是11.5%。 福利税变更:插电式混合动力车免税政策结束 插电式混合动力电动汽车(PHEV)的福利税免税政策已于2025年3月31日结束。然而,如果满足以下条件,企业仍可适用该免税政策: 此外,从2025年福利税年起,雇主在申报某些福利时,可以使用现有的业务记录代替声明或旅行记录,只要在提交时满足ATO的最低数据要求。 转移余额上限(TBC)调整——自2025年7月1日起生效 从2025年7月1日起,普通转移余额上限(TBC)将从190万澳元提高到200万澳元。这一变化将影响个人可以转入免税退休阶段养老金的金额。 从2025年7月1日起开始领取养老金的人,其个人转移余额上限将为200万澳元。 此次调整还会影响以下内容: 为了帮助澳大利亚税务局(ATO)正确计算个人的转移余额上限,养老金基金被鼓励在2025年7月1日之前尽早报告所有与TBC相关的事件。 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
In the April 2025 Practice Update, the ATO has announced a series of compliance measures and deadlines affecting small businesses. From superannuation and fringe benefits tax to BAS and transfer balance caps, business owners need to act now to remain compliant. ATO’s 2025 Small Business Focus The ATO is currently focusing on several areas where small businesses are often found non-compliant: The ATO is also monitoring: Super Guarantee Reminder – March 2025 Quarter The Superannuation Guarantee (SG) contributions for the March 2025 quarter must be received by employees’ super funds by Monday, 28 April 2025. Failing to meet the deadline means paying the SG charge, which includes penalties and interest.Note: The SG rate for the 2025 financial year is 11.5%.[…]
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。
ATO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
Are 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[…]
The 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[…]
accountant 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[…]
How 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[…]