应计税警报- 2023年9月

看看我们2023年9月的税务发展快照,可能会影响您的业务, 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.


ATO已经为没有复杂财务事务的纳税人提交报税表开了绿灯. 它说它从雇主那里收集的信息, 银行, 私人健康保险公司, share registries and other institutions has now been pre-filled and is ready to go on either my税 (accessed through myGov) if you’re lodging your own return, 或通过税务门户注册代理, 如果你正在使用这些服务.

ATO指出,诸如出租物业的澳门官方赌场, 政府支付, 出售投资所得的资本收益, or other income from “side hustles” – in particular sharing economy platforms and any cash received for 工作 performed – can’t be pre-filled, 所以需要手动输入. 目前有多个ATO数据匹配程序在运行, 例如,在住宅物业和乘车外包领域, 因此,在今年的第一时间就做好澳门官方赌场报告是很重要的.

You should also be aware of some changes this year which may negatively affect the amount of refund you receive, 在某些情况下可能会导致应付税款. 其中包括停止中低澳门官方赌场所得税抵扣(LMITO)。, and the replacement of the “shortcut” method for calculating 工作ing from home (WFH) with the revised fix rate method, 你在家工作的每小时可以报销67美分,而不是80美分.

由于这些和其他的变化, the ATO reminds that the initial 税 estimate you receive from my税 or your registered 税 agent may not match the final 税 outcome. It’s best to wait for your finalised notice of assessment before making any plans for spending an anticipated 税 refund.


澳门赌场官网个人税务居民的复杂问题上,可能正在发生变化. In 2019, the Board of 税ation released a report which contained a proposed model for modernising individual residency. The new frame工作 was designed to simplify the 税 system and reduce compliance costs for individuals and employers.

该模型采用一次试验和二次试验两步方法. 除了政府的官方测试, 这将取代英联邦的养老金测试, 主要的“明线”测试将是为期183天的测试, in which a person who is physically present in Australia for 183 days or more in any income year would be considered an Australian 税 resident.

One of the secondary tests proposed would require an individual to be physically present in Australia for a minimum of 45 days in an income year before commencing residency, 或者在终止居住前的澳门官方赌场年度中最多45天. 然而, 由于各种全球因素(例如COVID-19大流行), the government is seeking views on whether this 45-day threshold is still appropriate and whether there are any circumstances where days spent in Australia should be disregarded for this threshold.

除了45天的门槛, 建议的二次检验包括因子检验, 主要关注个人与澳门赌场官网之间的四种具体澳门赌场官网. Any individual whose circumstances meet any of the four factors will be deemed to have a stronger connection to Australian than someone who does not.

The Federal Government is now soliciting public feedback on the proposed model before making a decision about whether to proceed with the changes.


这个纳税时间, ATO正在打击不按时提交应税年度报告(TPAR)的纳税人. 它最近发行了超过16张,000 penalties for businesses who failed to lodge their TPARs for previous years despite receiving multiple reminders. 未提交的平均罚款约为1 110美元.

TIP: The deadline to lodge TPARs was 28 August 2023; businesses that have not yet lodged should do so as soon as possible.

提醒一下, the TPAR applies to businesses in the building and construction industry as well as businesses that provide cleaning, 快递及公路货运, 资讯科技及保安, 提供调查或监察服务,并已就有关服务向承办商付款.

业务es that may have received a reminder from the ATO to lodge a TPAR but do not actually need to lodge still need to submit a TPAR non-lodgment advice form to avoid an unnecessary follow-up. 该表格允许实体通知ATO有关多年的情况, 并告知他们今后不需要住宿.

大约4000亿美元支付给了近1亿美元.在上一个财政年度,TPAR系统报告了100万承包商. 税务局使用获得的信息来检查危险信号, 包括未申报澳门官方赌场, 没有提交报税表或活动报表, 虚报商品及服务税或滥用银行编号.

The ATO will also include information reported in the TPAR in its pre-filling service to help contractors get their income right in their 税 returns. The pre-filled data will give 税payers transparency about the data that has been provided to the ATO about their business transactions.


Small businesses may be able to get a bonus 20% 税 deduction for any business expenses and depreciating assets used to improve their digital operations. 这包括数字启用项目,如计算机软件和硬件, 数字媒体与营销, 与电子商务相关的商品或服务, 以及与网络安全相关的系统或监控服务. 奖金扣除额最高可达100美元,在每个有关期间所招致的合资格开支中,拨出5,000元, 奖金扣减额最高可达20元,每一澳门官方赌场年度或指定期间为000元. 这种奖金扣除适用于所有符合小企业实体定义的实体.

任何私人使用的支出部分都不符合扣减奖金的条件. 也, 扣减的奖金不包括与雇用员工有关的一般业务费用, 筹集资金, 营业场所建设, 以及企业销售的商品和服务的成本. 培训和教育费用也不包括在内, as they are specifically covered under the skills and training boost measure (which provides a separate 20% bonus deduction).


The Federal Government has released plans to introduce a small business energy incentive to help small and medium businesses electrify and save on their energy bills. 该建议一直处于谘询阶段,直至七月底, but once implemented it may see businesses with an aggregated annual turnover of less than $50 million gain access to a bonus 20% 税 deduction for the cost of eligible depreciating assets that support electrification and more efficient use of energy. 预计将适用于2023-2024澳门官方赌场年度.


  • uses electricity and there is a new reasonably comparable asset that uses a fossil fuel available in the market – for example, a electric reverse cycle air-conditioner in place of a gas heater may considered to be a eligible depreciating asset;
  • 使用电力,比它所取代的资产更节能, 如果不是替代品, a new reasonably comparable asset available in the market – an asset that uses electricity may be eligible for the bonus deduction even if there is no comparable asset available on the market which uses a fossil fuel, 在这种情况下,资产的能源效率将决定其资格. Otherwise the energy rating label could be used the compare energy efficiency; or
  • 是能量储存, demand management or efficiency-improving asset – an asset may be eligible for the bonus deduction if it enables the storage of electricity, 或者储存由可再生能源(如电池)产生的能量。. Assets can also qualify if they allow energy to be used at a different time (eg time-shifting devices) or are used in monitoring energy use (eg data-logging devices).

为了申请扣减奖金, the business must make the expenditure for a 税able purpose; therefore, 如果资产混合了私人和商业用途,则需要分摊成本.

如果小企业和资产都符合资格要求, 奖金扣除金额为合格总成本的20%, 最多不超过20美元,奖金期间奖金总额为5000美元.

请与当地居民澳门赌场官网 Accru 顾问 如果您想了解更多有关这些税收发展如何影响您的信息. 我们还提供一系列的  帮助您满足税务要求的服务.

Accru是一个屡获殊荣的独立拥有的澳门官方赌场网络. 我们帮助企业成长, 在管理财务风险和合规的同时,为其所有者茁壮成长并创造财富.
建立一个成功的公司? 想把你的业务国际化? 更好地管理你的现金流? 买房? 还是需要审计?
  • 该字段用于验证目的,应该保持不变.