一些潜在的可疑税收计划正在网上进行推广,并在人们最意想不到的时候提供给他们。 我们敦促个人和企业警惕网上(包括社交媒体)宣传的税务计划,这些计划承诺大幅减税或避税。参与其中可能会受到严厉处罚。 我们的网站列出了我们关注的税收欺诈行为的例子。最近,我们发现一个非法税收欺诈行为鼓励人们通过设立所谓的非营利基金会来逃税在新窗口中打开并组织他们的财务,使他们的收入看起来就像是属于它的。 另一项近期计划为潜在投资者提供投资机会,投资一家据称符合早期创新公司资格的初创公司,从而享受相关税收抵免。我们担心投资者不符合这一资格。 此类骗局可能会引诱诚实的人,而这些人并不完全了解自己在做什么。参与其中是有风险的。 发现非法税收计划的发起人并采取行动是我们的避税特别工作组 (TAT) 的首要任务。TAT 行动的最近一个例子是联邦法院对我们调查的研发计划发起人处以 1360 万美元的罚款。 不要落入推广者圈套
Potentially dodgy tax schemes are being promoted online and offered to people when they least expect it. We’re urging individuals and businesses to be wary of tax schemes promoted online (including via social media) promising to significantly reduce or avoid tax. Getting involved can attract heavy penalties. Our website lists examples of tax schemes we are concerned about. Recently, we’ve seen one unlawful tax scheme encouraging people to dodge their taxes by setting up a purported not-for-profit foundationOpens in a new window and organising their finances to look like their income belongs to it. Another recent scheme offers would-be investors the opportunity to invest into a start-up that allegedly qualifies as an early stage innovation company, to benefit from the associated tax offset. We’re concerned investors won’t qualify[…]
Rate Indexation Excise duty rates on tobacco goods increase in March and September each year under the law, based on average weekly ordinary time earnings (AWOTE). The AWOTE indexation factor for rates on and from 1 September 2024 is 1.018. In addition to ordinary indexation, tobacco excise and excise-equivalent customs duty will increase by an additional 5% per year for three years starting 1 September 2023. There will also be an alignment of the tax treatment of tobacco products subject to the per kilogram excise and excise-equivalent customs duty (such as roll-your-own tobacco) with the manufactured per-stick rate, by progressively lowering the ‘equivalisation weight’ from 0.7 to 0.6 grams. These progressive decreases will occur on 1 September each year from[…]
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[…]
NFPs 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.[…]
Government 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[…]
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。






