看看我们2023年6月可能影响您业务的税务发展快照, 投资或退休金. 请不要犹豫 澳门官方赌场 你需要进一步的建议吗.
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联邦预算更新
2023-2024年及以后的个人税率和抵消
With no announced changes in the Federal Budget to personal 税 rates and offsets for the 2023–2024 income year and beyond, 现在是时候为当前和未来几年做一些税务规划了. 适用于2022-2023和2023-2024澳门官方赌场年度, the rates and income thresholds that have 应用 since the 2021–2022 income year will continue to apply.
已经立法的第三阶段减税将减少32.边际税率从5%提高到30%, 导致45美元之间的一个大税率,000元及200元,000, 同时废除2024-2025澳门官方赌场年度37%的税率. 这些变化(在上届政府下)的最初目的是使个人所得税制度的中间税率与企业税率保持一致.
For the 2022–2023 income year and onwards, only the low income 税 offset (LITO) will apply. The maximum amount of the offset is $700 and will apply to individuals with 税able incomes of less than $37,500. 年澳门官方赌场超过66,667美元的纳税人没有资格获得LITO.
小企业的预算有哪些
小型企业, the government has proposed to temporarily increase the instant asset write-off threshold from 1 July 2023 to 30 June 2024. 往年, 临时全额费用制有效地取代了即时资产冲销制度. This allowed eligible businesses to immediately deduct the business portion of an asset’s cost with no general limit, 虽然对某些资产有特定的成本限制, 比如汽车, 应用.
与临时全额费用结束, 年总营业额低于1000万美元的合格小企业将能够立即扣除成本低于20美元的合格资产的全部成本,在2023年7月1日至2024年6月30日期间首次使用或安装准备使用的10,000个. 20美元,每项资产的限额为000英镑, 因此,小企业可以立即注销多项资产.
政府还宣布了一项针对小企业(总营业额低于1000万美元)的罚款赦免计划。. 该特赦将免除在2023年6月1日至2023年12月31日期间提交的未缴税务报表的未提交(FTL)罚款,这些未缴税款的原始到期日为2019年12月1日至2022年2月29日.
ATO 2023年纳税时间的目标地区
与往年一样,2023年的纳税时间即将到来, the ATO has provided some insights to the areas it will be focusing on consisting of rental property deductions, 与工作相关的费用, 资本利得税. 具体地说, ATO将把目标对准贷款利息支出, 在家工作扣除, and possible capital gains 税 where a main residence is also used for income producing purposes. 总的来说,这个纳税时间, ATO预计收到退款或收到小额退款的个人会减少, 更多的个人可能背负着税收债务.
A recent ATO review indicated that nine out of 10 rental property owners are getting their returns wrong, 因此,这个地区仍然是主要的税收时间目标之一也就不足为奇了. 纳税人常犯的错误包括不申报租金澳门官方赌场, 过分的要求费用, 或者要求改善私有财产. 然而,这个纳税时间,ATO特别关注利息支出.
进一步, ATO提醒纳税人注意最近开始的住宅投资房地产贷款数据匹配计划,该计划涵盖2021-2022年至2025-2026年的澳门官方赌场年度. 各金融机构收取的利息及贷款偿还额等资料,会被用作厘清所提交申报表的差异.
ATO将执行的另一个重点领域是与工作相关的费用. There have been changes to the methods to work out 在家工作扣除 from 1 July 2022. 从那天起, 您可以选择实际成本法或固定费率法, 随着每小时80美分的“捷径”方法不再可行. 使用两种可用方法中的一种, 你需要做适当的记录, 包括在家工作的总时间.
ATO对2023年税收期的最后一个关注领域是CGT. 除了通常的资产处置,如股份, crypto-assets, 管理投资及物业, ATO将调查主要住宅或主要住宅的一部分用于产生澳门官方赌场并随后出售的情况. 这适用于你通过传统方式或通过共享经济(使用Airbnb)出租全部或部分主要住所的情况, Stayz, 等), 或者在家里做生意.
ATO拼车数据匹配计划扩展
继续缩小个人税收差距以修复预算的主题, the ATO has notified the public of the extension of an existing data-matching program on ride-sourcing. The program was previously designed to run from the 2015–2016 to the 2021–2022 financial years, capturing information from individuals engaged in providing ride-sourcing services (through platforms such as Uber); this has now been extended to apply to the 2022–2023 financial year.
It is estimated that records relating to approximately 200,000 individuals will be obtained.
The data obtained will be used to identify and address incorrect reporting of income in terms of income 税 returns and activity statements. It will also be used to identify instances where individuals fail to meet registration or lodgment obligations (eg GST).
除了潜在的合规活动, ATO将利用该计划促进自愿遵守, 了解提供拼车服务的个人和企业的行为和合规概况,并全面了解纳税人的澳门官方赌场.
This particular data-matching program will not be extended beyond the 2022–2023 financial year, 鉴于共享经济报告制度的引入, ,要求各电子分销平台的营办商由2023年7月1日起,无限期向税务局报告身分及付款资料,以作数据核对用途,以供搭车及短期住宿之用, 所有其他须呈报的交易,则由2024年7月1日起生效.
第2阶段:避免常见错误
通过使用支持STP的软件解决方案,雇主可以将退休金和税务信息直接发送给ATO. STP第二阶段现已全面展开,于2022年1月1日开始. It requires more detail on the amounts reported through STP; for example, 工资牺牲金额必须单独申报. 在STP第二阶段,ATO还直接从超级基金接收信息. 当雇主向雇员的选择基金或违约基金支付退休金时, 基金将把这些信息发送给ATO,以便与雇主提供的STP信息相匹配,以确保支付正确的权利.
The ATO has now identified common STP Phase 2 mistakes to avoid for employers currently entering into the system.
澳门赌场官网支付代码, the ATO has noticed that some employers have failed to set up the codes correctly and to ensure that payments including allowances, 带薪假期及加班费分别列明. Another issue the ATO has noticed is employers selecting “not reportable” or “do not report to the ATO” incorrectly. 一般, 支付给雇员的所有金额都应报告, “不报告”或“不向ATO报告”选项只适用于低于ATO合理金额门槛的旅行津贴, 加班伙食津贴低于税务局的合理报销金额, 税后扣除(单独确定的除外).
在财政年度中途过渡到STP第二阶段的雇主需要确保维持年初至今报告的连续性,除非使用替换工资单号的方法. This varies with the different software solutions used; some will transition to the amounts automatically, 而其他人可能需要手动输入YTD金额. The ATO suggests comparing the first STP Phase 2 report with the last STP Phase 1 report to assist in maintaining the correct figures.
随着纳税时间的临近, the ATO also emphasises the importance of having the correct employee information such as names, 税号和出生日期过渡到STP第二阶段. Employers also need to report accurate information about their employees’ employment basis (eg full-time, (兼职或临时)每次运行工资表时.
具体地说, 税务局发现了一个常见的问题,即雇主在雇员的雇佣关系结束时遗漏了离职日期和离职原因. 在一般情况下, 如果有与终止雇佣有关的付款(如终止雇佣金),雇主应报告雇员的离职日期和原因, 未休假终止, 把金额). This information will flow through to Services Australia and help streamline interactions with the employee.
STP第2期, employers are also required to report a country code when payments are made to employees who derive foreign employment income, 你是来澳门赌场官网工作的外派人员还是打工度假的人. 国家是指个人的祖国, 根据澳门官方赌场的类型而不同. The ATO has noticed employers using the code “na” to denote “not applicable” in these instances; however, “na”已被指定为纳米比亚的国家代码,除非雇员在纳米比亚海外工作或来自纳米比亚,否则不应使用.
维多利亚州将逐步取消商业及工业物业税
维多利亚州政府宣布,从2024年7月1日起,商业和工业物业的转让税(以前称为“印花税”)将逐步取消. 而不是, an annual 1% 税 on the unimproved value of such property (the annual property 税) will be introduced. 这是作为2023年5月23日发布的国家预算的一部分宣布的.
简而言之, under the Victorian measures the first time a parcel of commercial or industrial land is transferred after 1 July 2024, 受让方仍需支付转让税, :
- as a lump sum; or
- 为期10年,按年分期付款并计息.
财产转让十年后, 每年征收房产税, 将该属性锁定到新系统中(显然), 不论转让税是以一次过缴付还是以每年分期缴付). This means subsequent transfers of that property will not trigger a transfer duty liability, 而是要缴纳每年的房产税.
The annual property 税 will not impact industrial and commercial property acquired before 1 July 2024, but only once such property is transferred (and therefore permanently entered into the new regime).
雇主必须在支付工资的同时支付养老金
政府宣布,从2026年7月1日起, employers will be required to pay their employees’ super at the same time as their salary and wages (ie payday super). 三年的交货时间是给企业的, 超级基金, payroll providers and other parts of the superannuation system sufficient time to prepare for the change.
据ATO估计,在2019-2020年,约为3美元.40亿美元的养老金未付. 而追讨未付养老金的责任目前在员工身上, this is made all the more difficult by the employer only having to show the amount of super they are liable to pay, 不是实际支付的金额. 目前, 雇主只需要每季度为符合条件的雇员支付养老金, meaning that many employees realise far too late that they have not been paid the correct amount of super.
The government hopes that the simple payday super change will make it easier for employees to keep track of their super payments, 让声名狼藉的雇主更难利用这一漏洞.
财政部长吉姆·查尔默斯(Jim Chalmers)议员指出,更频繁的养老金支付将使雇主的工资管理更顺畅,减少他们账簿上的负债, 同时也使员工受益. It is projected that a 25-year-old median income earner currently receiving their super quarterly and wages fortnightly could be around $6,000 or 1.有了这个小变化,退休后的澳门官方赌场提高了5%.
应当指出,与这些措施有关的立法尚未公布, 更不用说通过议会了. 因此, 这些措施尚未成为法律, 但考虑到公告后广泛的政治支持, it is likely that these proposals will be introduced as soon as various consultation concludes.