Take a look at our July 2023 snapshot of 税 developments that may affect your business, 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.
本次纳税时间的主要税务考虑事项
新的财政年度即将来临, 现在是时候整理和准备纳税申报表号码和记录了，这里有一些关键的考虑事项.
在家工作扣除
要求在家工作时薪80美分的捷径已不再适用，该措施在2019冠状病毒病大流行期间暂时实施，并于2022年6月30日结束.
而不是, 您现在可以使用修订后的固定税率方法申请扣除额, 每小时67美分, as long as you incur deductible expenses while genuinely carrying out 工作 from home, 并保留适当的记录, 比如你的工作时间表和开支收据.
如果你在家工作不符合这些条件, you won’t be able to rely on the fixed-rate method and will need to calculate and apportion the actual expenses. You can also simply choose the actual expenses method if it suits your situation better.
固定费率包括与工作相关的费用，如电费/煤气费, 文具, 你的移动/固定电话和互联网. If you use the fixed-rate method you can’t also claim additional deductions for any of these categories. 家具和设备的折旧(如你买了一张桌子), computer and printer for 工作) may be calculated separately (and in addition) to the fixed rate.
出租物业和度假屋
The ATO has flagged rental properties and holiday homes as an area of particular focus for this 30 June.
It’s important to remember that the ATO receives information from sources like sharing economy platforms, 租赁债券机构和州及地区税务当局，使其能够发现少报澳门官方赌场和不适当的扣除索赔.
临时全额费用
自2020年以来，根据临时全额费用减免可获得的符合条件的折旧业务资产成本的即时扣除已经结束. 进入租界, your business must have already used the depreciating asset prior to 30 June 2023.
2023年7月1日起, 对于资产成本低于20美元的小型企业实体(总营业额低于1000万美元)，将只适用于立即扣除,000.
公司税主体的亏损结转
扣除退休金缴款
For an employer to be entitled to a deduction for superannuation contributions, 基金必须在6月30日或之前收到供款. 社保缴费比例提高到10%.从2022年7月1日起，雇员正常时间澳门官方赌场的5%.
希望申请扣减个人供款的个人，必须在个人报税当日及下一个所得税年度的6月30日之前，向基金提交申请扣减的意向通知，并得到基金的确认.
对税务诈骗保持警惕
税 time scams typically involve the impersonation of the ATO to obtain personal information or solicit unlawful payment. 骗税者常用的骗术包括:
- posing as the ATO on social media and offering to help individuals with 税 and super questions, which require the individuals to hand over personal information such as 税 file numbers, 出生日期, 的名字, 地址等;
- luring unsuspecting individuals with an offer of a fake 税 refund in return for the provision of personal information;
- 通过电话发起对话, 社交媒体私信, 电子邮件和短信, attempting to keep the individual engaged for as long as possible through various means including threats and intimidation, 主动提供帮助等等, 收集个人信息或索取报酬.
Many scammers will use spoofing technology to show a real ATO or Australian phone number in the caller ID or call log. 事实上，ATO的真实呼叫将显示为无来电显示. ATO也不会坚持与第三方进行电话会议, 甚至不是你自己的税务代理人或执法人员.
在短信和电子邮件方面, 税务局绝对不会透过这些渠道，向阁下发出未经索取的讯息，要求阁下退回个人识别资料. 它也不会发送链接或附件供您打开或下载.
如果你认为你可能是一个骗局的受害者, 你应该澳门赌场官网你的银行或金融机构, 向当地警方正式报告, and report the scam through either the ATO’s phone hotline or its specific scams 电子邮件 address.
Tip: The ATO now has a dedicated team that monitors queries and assists 税payers who have fallen victim to scammers. You can look up and use the ATO’s phone numbers and other contact details on the official ATO website, www.ato.政府.au.
小型企业报税特赦:提醒
ATO提醒符合条件的小企业纳税人利用最近在2023-2024年联邦预算中宣布的申报罚款大赦计划. 这项特赦适用于所得税申报表的纳税义务, business activity statements or 炉膛温度 returns that were originally due between 1 December 2019 and 28 February 2022. 与应税付款报告(TPAR)系统相关的退休金义务和处罚不包括在该计划的一部分. 大赦期为2023年6月1日至2023年12月31日.
才有资格获得特赦, your small business must have had an annual turnover of less than $10 million at the time the original lodgment was due, 并在特赦期内提交相关过期的表格和申报表.
Where your eligible business lodges relevant overdue forms and returns during the amnesty period, 任何相关的未能提交(FTL)罚款将主动免除-您不需要单独申请减免.
虽然超光速的处罚会被免除, ATO强调，没有其他行政处罚或一般利息费用(GIC)金额将作为大赦的一部分被免除. So, businesses with an existing debt or that accrue a new debt through late lodgment may still have GIC applied to those debts.
ATO还鼓励不属于特赦范围的企业提交任何逾期的表格或申报表，以避免被归类为“未积极参与税务系统”。, 哪些是可能导致其他行动的危险信号. 而超光速和其他处罚可能适用于这些企业, the ATO will consider the unique circumstances and may remit penalties on a case-by-case basis.
The ATO has a range of support options available for businesses where debts arise out of their lodgment activity, 包括付款计划, 税收债务的妥协, 或者推迟还款.
“先买后付”行业面临更多监管
As foreshadowed last year, the “buy now pay later” (BNPL) market will soon be facing more regulation. 助理财政部长Stephen Jones最近宣布，政府将推进将BNPL纳入信贷法案的应用范围，为BNPL产品应用量身定制的负责任贷款义务.
2022年末, the Federal Government released a consultation paper seeking views on options to regulate the BNPL market. The paper outlined three increasingly rigorous options for the regulation of the BNPL market, consisting of: strengthening the BNPL industry code plus an affordability test; limited BNPL regulation under the Credit Act; or full regulation under the Credit Act.
谘询已结束, 助理财政部长宣布，政府将推进法律改革，根据《澳门官方赌场》引入有限的BNPL监管, 对BNPL产品适用定制版本的负责任贷款义务，以便BNPL提供商必须持有澳门赌场官网信贷许可证或作为被许可人的代表，并要求遵守大多数一般义务, 包括内部/外部争议解决, 困难的规定, 薪酬安排和营销规则.
根据拟议的修改, providers would be required to assess that credit is not unsuitable for an individual, and would be prohibited from increasing a consumer’s spending limit without explicit instructions from that consumer. Fee caps for charges relating to missed or late payments would be required, 加上额外的警告和披露要求. 向消费者提供BNPL产品的商家不需要成为BNPL提供商的授权信用代表.
未来几个月，政府将与行业和消费者团体协商，敲定潜在立法的细节. Draft legislation is expected to be released for consultation later this year, and the final Bill is expected to be introduced into Parliament by the end of the year.
最低养老金支付金额的变化
Retirees who draw an account-based pension from their super need to be aware that the 50% reduction in
从2023年7月1日起，适用于前几年的养老金和年金的最低养老金提取率将不再适用.
This temporary measure was introduced by the previous Federal Government as part of its response to the COVID-19 pandemic, 哪些对养老金和养老金/年金余额产生了负面影响.
Most income streams paid from a super account held in an individual member’s name are account-based pensions. 这些养恤金必须达到最低标准, 包括在养老金开始发放后，不能使用供款或展期金额来增加支持养老金的资本, 并且每年至少支付一次最低金额.
在一般情况下, 最低付款额须每年至少支付一次，并由受益人的年龄和每年7月1日的帐户余额决定. 例如, 65岁至74岁的人将需要应用5%的标准百分比因子来计算2023-2024年的最低养老金金额.
而最低年付款是强制性的, 没有年度付款上限, 除了过渡到退休养老金外，退休金在每个财政年度开始时的最高年度支付限额为账户余额的10%. This means that retirees can draw a pension above the minimum pension payment amount, which may be especially welcome given the current cost of living pressures.
小贴士:随着生活成本的日益上涨, you may find that your pension arrangement is no longer fit for your lifestyle. 澳门官方赌场 today – we can help you 工作 out the best strategy for your situation.
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