高德會計稅務代理 <==> CA, CPA & Registered Tax Agent

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Tax Tip 7:

澳大利亚小生意

根据你的商业类型，你可能必须登记以下税务：
消费税
在澳洲，消费税（GST）是以10%的税率征收在大部分商品和服务上，由注册企业在供应链的每个环节征收。
在下列情况下你必须登记注册消费税：
[list=disc][li]你正在经商，或拥有一家企业，并且你目前或预计的年营业额为$75,000或以上[/li][li]你提供出租汽车服务[/li][li]你打算申领燃油税抵免额。[/li]
如果你的年营业额低于$75,000，你仍然可以选择登记注册GST。一旦注册，你可以申报索回你为商业购买商品和服务的开支的GST。
随赚随缴预扣税款
根据澳洲的税务法，你必须从你支付给别人的某些类型的款项中预扣税款，例如，你支付给雇员的薪金或工资。这就称作随赚随缴（PAYG）预扣税款。你把预扣的款项交给税务局。
如果你作如下支付，你需要为PAYG预扣税款作登记注册：
[list=disc][li]支付给雇员、公司董事及公司负责人[/li][li]根据劳工招聘协议支付[/li][li]根据自愿协议支付[/li][li]支付给没有提供ABN的供应商[/li][li]根据个人服务收入规定要求你向税务局支付款项。[/li]

员工福利税
作为雇主，如果你提供员工福利给雇员你就必须向税务局缴纳员工福利税（FBT）。
员工福利一般是提供给雇员和/或他们的家人的非现金福利。
包括：
[list=disc][li]私人使用公司车或其他公司设备[/li][li]工作之外可以穿着的衣物[/li][li]支付私人医疗保险[/li][li]低息贷款，娱乐或物品。[/li]

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Tax  Tip 8:

澳大利亚小生意

递交你的商业运作表
一般情况下，企业使用运作表申报和支付税款，包括GST和PAYG。
如果你登记注册了GST，你将会收到一份商业运作表（BAS）。一般来说，你需要在每个季度递交你的BAS。
如果你没有登记注册GST，必须填写一份在企业运营的第一年或第二年时我们寄发给你的分期缴税运作表。
你填写并递交运作表及按期支付任何所欠的款项是很重要的，期限显示在运作表上。

如果你聘有雇员，请履行你的纳税义务
当他们开始工作时，你应该要求你的雇员填写一份税务档案号码声明。
一旦你雇有雇员，你必须从支付给他们的款额中扣减准确的税额并缴纳给税务局。这个过程称为预扣税款并且通过随赚随缴（PAYG）预扣税款系统完成。 在你从雇员的薪金中预扣税款之前你必须在税务局登记注册。
从雇员的薪金中预扣的税款取决于他们获得的薪金数额以及他们在TFN声明上向你提供的资讯。
一般情况下，你在递交商业运作表（BAS）时，以每个季度为基础，向税务局报告并支付预扣的税款。
你也必须向每位雇员提供一份关于在财政年度中从他们身上所预扣的税款的年度支付总结表。你必须在财政年度（7月1日至6月30日）末的两星期内向你的雇员提供这些支付总结表。
在6月30日财政年度结束之后，你还必须向税务局提供一份关于你从你的雇员身上预扣的税款总额的年度报告。

退休公积金
澳洲的法律要求雇主为年龄介乎18至70岁，每月薪金为$450或以上的雇员提供退休公积金供款。你需要支付的数额相当于一位合资格雇员的基本工资或薪金的9%，但是，如果你愿意，你可以支付更多。
如果你在每个季度末的28天内（见下表）没有支付足够的供款，你必须递交一份Superannuation
guarantee charge statement，并向税务局支付额外的供款和费用。这是一个更昂贵的选择方案，因为包含了不可作为税务扣减的利息和收费。

如果你的工人是独立合约工
如果你雇用独立合约工，他们可能需要支付自己的PAYG分期税款，或者，你们可以签订一份自愿协议从他们身上预扣税款。更多关于雇员和独立合约工的区别，请浏览www.ato.gov.au . 并查阅雇员合约工判断工具。

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Tax Tip 9:

澳大利亚小生意

营业费用扣减
如果你支付了与你的营业有关的开支，你可以把这笔开支当作税务扣减进行申报，这意味着你支付更少税款。
有两条基本规定。第一，你必须真正支付或承诺支付这笔开支，第二，这笔开支必须与你的营业有关。
你可能可以申报的扣减包括： [list=disc][li]营业场所的租金或租约 [/li][li]厂房和设备的租用或租约 [/li][li]工具 雇员开支 [/li][li]贷款利息 [/li][li]汽车开支 [/li][li]维修 [/li][li]电话开支 [/li][li]银行费用和收费 [/li][li]交通和运输，以及 电力和能源。 [/li]

记录保存
欠佳的记录保存是小生意失败的主要原因之一。良好的记录有助于你： [list=disc][li]知道你的生意运作如何 [/li][li]知道你的生意与银行、债权人和潜在客户的关系如何，以及 好好利用你的会计师。[/li][li]你必须保存业务记录为期最少五年。这些记录包括： [/li][li]出售收据、收银机带、信用卡单据、存款薄和银行结单 [/li][li]采购记录，包括开支支付、小额现金采购收据、支票存根以及汽车开支的行车里程簿 [/li][li]GST记录，如，税务发票、调整说明单，以及其他任何记录了估计或GST计算的文件 [/li][li]工资和薪金支付以及退休公积金供款的记录，以及 [/li][li]有关你准备如下文件的记录；  [/li][li]所得税申报表   [/li][li]FBT申报表   [/li][li]BAS，以及 退休公积金保证金供款。 [/li]
记录可以记于纸上或电子记录（在电脑上），并且必须是英文，或者可以轻易转为英语的形式。

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Tax Tip 10:

Salary sacrificing

You've probably heard someone talking about 'salary sacrifice' at your family barbeque. But what does it actually mean? If you earn more than $37,000, salary sacrifice can be a good way to grow your super. It involves giving up some of your take-home pay and putting it into your super fund instead. You will save tax and boost your super.
Salary sacrificing is when you and your employer agree to redirect a portion of your pay as a contribution to super. By 'sacrificing' some of your pre-tax salary and putting it into your super fund, you get taxed at the special rate of 15%. That's why it's also known as 'concessional contributions' because there are tax concessions with these types of contributions. This suits higher income earners.
If you are on a high income you might be best off contributing more to super through salary sacrifice arrangements with your employer. There is a limit on how much you can put into super each year by salary sacrifice. You can contribute up to $25,000, including your employer's 9% super guarantee contribution. This is called the concessional contributions cap. Be aware that this was changed at 1 July 2012. In previous years if you were 50 or over you could contribute up to $50,000, now all individuals are capped at $25,000.

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Tax Tip 11:

Deductions for work-related self-education to be capped

The Australian Government has announced in a media release it would introduce a $2000 cap on tax deduction claims for work-related self-education expenses per person from 1 July 2014.
The announcement was made "as part of a package of reforms to make a down-payment on the National Plan for School Improvement". The Treasurer says "the majority of those with self-education expenses will not be affected by this change". He said the government "will consult closely with employees and employers to better target this concession while still supporting essential training".
The government has not yet issues a consultation paper in relation to this announcement.

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Tax Tip 12:
关于每个人都应该关心的Superannuation的概述


Super Guide for your 20s 30s and 40s



If you are under the age of 50, you are subject to a lower contributions cap when making concessional (before-tax) contributions. In addition, anyone under the age of 50 cannot access super benefits except in limited special circumstances, such as, suffering severe financial hardship or permanent disability.


Super Guide for your 50s

Superannuation is designed to finance your retirement so the Government has special rules about when you can access your super benefits, and the tax that applies to super benefits. Generally speaking, you cannot access super benefits before the age of 55. If you fall into one of the exceptions that enable you to access super benefits under the age of 55, then you can expect to pay a higher rate tax on those super benefits than if you waited until your turned 55, or waited until you turned 60.    If you are aged 50 or over, you are subject to a special contributions caps when making concessional (before-tax) contributions. Anyone in the 50-plus age group needs to be aware that as you get older, aged-based super rules come into effect. For example, you must satisfy a work test if you intend to make contributions after the age of 65, and you can’t make any super contributions once you turn 75.Turning 55 can be significant in the super world because it is the minimum age for accessing super benefits (assuming you have retired and born before a certain date). If you are 55-plus, you can also access your super when you haven’t retired if you choose to start a transition-to-retirement-pension (TRIP). Although super benefits are not generally tax-free between the ages of 55 and 60, you can still take advantage of a tax-free threshold when taking a superannuation lump sum, and a 15% tax offset when taking a superannuation income stream (pension).

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Tax Tip 13: 关于每个人都应该关心的Superannuation的概述

Super Guide for your 60s
If you are under the age of 65, you can make superannuation contributions whether you are working or not. If you’re planning to make non-concessional (after-tax) contributions,special rules apply if you are aged 63 or 64. If you’re in your 60s, milestone ages to consider include 60 (tax-free super), and turning 65 (work test for making contributions, unlimited access to super benefits, pension payment factors).

When you turn 65, the rules for accessing super are relaxed. The rules for making super contributions however, become stricter. If you’re 65-plus, you must satisfy a work test if you want to make super contributions.

When you turn 70, your employer no longer has to make Superannuation Guarantee contributions on your behalf (although this rule is set to change from July 2013). When you turn 75, you can no longer make super contributions. When taking a pension, different   pension payment factors apply depending on your age. Note that the Age Pension age is currently 65 but gradually increasing to
age 67.

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Tax Tip 14: Changes to the tax-free threshold for low-income earners

From 1 July 2012, the tax-free threshold increased to $18,200, and the low-income tax offset reduced to $445.

A low-income earner's effective tax-free threshold is now $20,542.

If your taxable income is under the tax-free threshold, there are reasons why you may still need to lodge an income tax return. The most common reason
would be that you have had pay as you go (PAYG) withheld from payments received during the year.

You can use the 2012-13 Do I need to lodge calculator, which will be available in July, to help determine if lodgment is required.

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Tax Tip 15: Building and construction industry businesses – Taxable payments annual report is due soon Is your business in the building and construction industry and do you pay contractors for building and construction services? You need to report these payments to the ATO on a Taxable payments annual report. Your annual report is due Sunday 21 July. In this first year if you lodge your activity statements quarterly, you can lodge the new report by Friday 28 July. Now is the time to make sure your business is ready to prepare and lodge the annual report on time. The quickest, easiest and most secure way to lodge your report is online. For more details, including other options for lodging your report, please contact us.

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2013 Tax Return Time has started now !

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Tax Tip 16 -- Tax time 2013


We are continuing to work with you and your professional association representatives to make sure the support and information you need during this busy period is easily available.
During Tax Time 2012, we saw a reduction in the proportion of returns containing errors relating to the completion of client details, which unnecessarily delay the finalisation of your clients’ returns. For our part, we will try to provide you with the information and tips you need to help this downward trend to continue this year.
2013 Key Changes:
There have been a number of significant changes to tax products, tax return forms, instruction guides and requirements for Tax Time 2013:

[li]an increase to the tax-free threshold[/li][li]income test labels must be completed[/li][li]changes to dependant tax offsets[/li][li]changes to the private health insurance rebate[/li][li]Australian bank account details are required when refunds are expected for individuals[/li][li]simpler reporting for company, trust and partnership tax returns.[/li]

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Tax Tip 17 -- Residency and income

To understand their tax situation, your must first work out whether
you are an Australian resident for tax purposes. Australian residents are
generally taxed on their worldwide income and foreign residents are generally
taxed only on their Australian-sourced income.

Australian residents for tax purposes must declare any foreign income in their
tax return. Foreign income includes:
foreign pensions and annuities
foreign employment income
foreign investment income
foreign business income
capital gains on overseas assets.

Our Are you a resident? tool can help you and your clients.

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Tax Tip 18 -- Getting the company loss carry-back tax offset right



ATO have received a number of Company
tax return 2013 where the loss carry-back tax offset has been claimed
incorrectly. This has caused delays in processing Company tax return 2013.


To prevent further delays, we have made changes to the electronic lodgment
service (ELS). This means you cannot lodge a company return if you claim a loss
carry-back tax offset at item 13 label Z.

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Tax Tip 19 -