17
Apr自养老金基金绑定（super fund stapling）政策实施以来，雇主在为员工缴纳退休金时承担了新的责任。以下是每位雇主都需要了解的三大要点。
24
Jan离开澳洲后怎么把退休金取出来（DASP）：在线申请、纸质表格、授权他人代办三条路径分别怎么办，基金持有与 ATO 持有两种情况用的表格不一样，以及提交前要先跟雇主确认哪一件事。
24
JanThree ways to lodge a departing Australia superannuation payment claim: the free DASP online system, which covers both fund-held and ATO-held super; paper forms NAT 7204 and NAT 74880; or authorising someone to claim on your behalf. Includes which form goes where.
23
JulSG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
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.[…]
03
MayGovernment warns of ‘malicious’ MyGov scammers The Government says the ATO or MyGov will never send an email or text message with a link to sign in to MyGov. The ATO has received a large number of reports of scammers using fake MyGov sites to steal MyGov sign-in details, which can be used to commit tax and refund fraud in other people’s names. These criminals will often use text message or email to lure people into clicking a link using phrases such as ‘You are due to receive an ATO Direct refund’ or ‘You have a new message in your MyGov inbox – click here to view’. The Government has urged Australians to be vigilant regarding scammers who target ATO[…]
02
Apr在澳洲注册公司要准备哪些资料、走哪些步骤、注册完成后还要办什么：公司名称与注册地址的要求、董事与股东资料清单，以及注册之后的 ABN、GST 与年度合规安排。墨尔本与布里斯班双城中文服务。
18
MarFind out how your small business compares to others in your industry. We’ve updated our small business benchmarks for 2021–22. The benchmarks help you compare your business turnover and expenses to other small businesses in the same industry. For example, Deb runs a pizza shop as a sole trader. She’d like to track her business against other pizza shop businesses, and see how she can improve. Deb downloads the ATO app and opens the Business performance check tool. She uses this tool to work out the cost of sales to turnover benchmark for her pizza shop. It’s within the higher end of the range and above the average for pizza shop businesses. Deb works out her main supply costs. She then negotiates a better[…]
12
MarLoans to members continue to be the highest reported contravention of the superannuation laws that the ATO sees in auditor contravention reports. SMSF trustees should remember that they cannot loan money or provide other forms of financial assistance to a member or relative, and if they do, they can incur a penalty of up to $18,780. They may also be disqualified as a trustee. SMSF trustees also cannot loan money to a related party, such as a business, where the value of the loan exceeds 5% of the value of the fund’s total assets, as this is a prohibited ‘in-house asset’ investment.
26
FebEmployers are reminded that, in relation to their SG obligations for the quarter ending 31 December 2023, the due date is 28 January 2024.If the correct amount of SG is not paid by an employer on time, they will be liable to pay the SG charge, which includes a penalty and interest component.The SG rate is 11% for the 2024 income year.Please note: Many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the information’s applicability to their particular circumstances.
