看看我们2023年7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.
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, here are some key considerations for this 税 time now that it is time to collate and prepare 税 return numbers and records.
在家工作扣除
The shortcut method of claiming a rate of 80 cents per hour 工作ed from home is no longer available – the measure was temporarily introduced during the COVID-19 pandemic and ended on 30 June 2022.
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, 只要你在真正在家工作的同时承担了可扣除的费用, 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, 你将不能依靠固定利率的方法，将需要计算和分摊实际费用. 你也可以简单地选择实际支出法，如果它更适合你的情况.
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. 如果你使用固定税率法，你就不能为这些类别申请额外的扣除额. 家具和设备的折旧(如你买了一张桌子), 计算机和打印机的工作)可以单独计算(和额外)固定的利率.
出租物业和度假屋
ATO已将租赁物业和度假屋列为6月30日特别关注的领域.
重要的是要记住，ATO从共享经济平台等来源接收信息, rental bond agencies and state and territory revenue authorities that enables it to detect under-reporting of income and inappropriate deduction claims.
临时全额费用
The immediate deduction for the cost of eligible depreciating business assets that has been available under the temporary full expensing concession since 2020 has come to an end. 进入租界, 您的企业必须在2023年6月30日之前已经使用了折旧资产.
2023年7月1日起, an immediate deduction will only be available to small business entities (with aggregated turnover less than $10 million) for assets costing less than $20,000.
公司税主体的亏损结转
在满足某些规则的前提下, corporate 税 entities may be entitled to claim a refundable 税 offset by carrying back a 税 loss arising in the 2022–2023 income year to one or more of the four previous income years (that is, 早在2018-2019年).
扣除退休金缴款
让雇主有权扣除退休金缴款, 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%.
Individuals wishing to claim a deduction for personal contributions must provide their fund with a notice of intention to claim a deduction and have that acknowledged by the fund before the earlier of the day the individual’s 税 return is lodged and 30 June of the next income 税 year.
对税务诈骗保持警惕
联邦政府警告说，在我们进入2023年纳税期之际，骗子会瞄准澳门赌场官网人. 到目前为止，今年收到的诈骗报告数量已超过19起,843和假冒诈骗正变得越来越普遍. 这些诈骗通常包括通过短信主动澳门赌场官网, 电子邮件, 或者在社交媒体上提供退款或帮助解决税务问题. ATO建议不要与任何未经请求的接触接触, ending any conversations as soon as possible and independently looking up the ATO’s number to initiate contact in order to verify any communication is genuine.
税务诈骗通常涉及冒充ATO获取个人信息或索取非法付款. 骗税者常用的骗术包括:
- 在社交媒体上冒充ATO，并提出帮助个人解决税务和超级问题, 哪些要求个人提交个人信息，如税号, 出生日期, 的名字, 地址等;
- 以虚假退税引诱毫无戒心的个人提供个人信息;
- 通过电话发起对话, 社交媒体私信, 电子邮件和短信, 试图通过包括威胁和恐吓在内的各种手段使个人尽可能长时间地参与, 主动提供帮助等等, 收集个人信息或索取报酬.
许多骗子会使用欺骗技术在来电显示或通话记录中显示真实的ATO或澳门赌场官网电话号码. 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, the ATO will never send an unsolicited message asking you to return personal identifying information through these channels. 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, 并通过ATO的电话热线或其特定的诈骗电子邮件地址报告骗局.
提示:ATO现在有一个专门的团队来监控查询并帮助那些成为骗子受害者的纳税人. 您可以在ATO的官方网站上查找和使用ATO的电话号码和其他澳门赌场官网方式, www.ato.政府.au.
小型企业报税特赦:提醒
The ATO has reminded eligible small business 税payers to take advantage of the lodgement penalty amnesty program announced in the recent 2023–2024 Federal Budget. 这项特赦适用于所得税申报表的纳税义务, 原应在2019年12月1日至2022年2月28日之间到期的业务活动报表或炉膛温度报表. 退休金 obligations and penalties associated with the 税able payments reporting (TPAR) system are not included as a part of the program. 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, 你的小企业在最初的申报到期时的年营业额必须少于1000万美元, 并在特赦期内提交相关过期的表格和申报表.
在宽免期内，你的合资格企业在何处递交有关逾期的表格及申报表, any associated failure to lodge (FTL) penalties will be proactively remitted – you won’t need to separately request a remission.
虽然超光速的处罚会被免除, the ATO emphasises that no other administrative penalties or general interest charge (GIC) amounts will be remitted as a part of the amnesty. So, 有现有债务或因迟交而累积新债务的企业，仍可对这些债务申请GIC.
The ATO is also encourages businesses outside of the amnesty to lodge any overdue forms or returns to avoid being classified as “not being actively engaged with the 税 system”, 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, ATO将考虑独特的情况，并可能逐案减免处罚.
对于因纳税活动而产生债务的企业，ATO有一系列的支持选择, 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
正如去年所预示的那样，“先买后付”(BNPL)市场将很快面临更多监管. Assistant Treasurer Stephen Jones recently announced that the 政府ernment will be moving forward to bring BNPL within the Credit Act’s application to apply a tailored version of the responsible lending obligations to BNPL products.
2022年末, 联邦政府发表了一份咨询文件，就监管BNPL市场的方案征求意见. 该文件概述了三种日益严格的监管BNPL市场的选择, 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, and the Assistant Treasurer has announced that the 政府ernment will moving forward with law changes to bring in limited BNPL regulation under the Credit Act, applying a tailored version of the responsible lending obligations to BNPL products so that BNPL providers must hold an Australia credit licence or be a representative of a licensee with a requirement to comply with most general obligations, 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, 提供者将被要求评估信贷是否不适合个人, 并且在没有消费者明确指示的情况下，禁止提高消费者的支出限额. 对未付款或逾期付款的收费设定收费上限, 加上额外的警告和披露要求. Merchants who offer BNPL products to consumers would not be required to be an authorised credit representative of the BNPL provider.
The 政府ernment will be consulting with the industry and consumer groups in the coming months to bed down the details of the potential legislation. 立法草案预计将于今年晚些时候公布以征求意见, 最终的法案预计将于今年年底提交议会.
最低养老金支付金额的变化
从他们的养老金中提取账户养老金的退休人员需要意识到50%的减少
the minimum pension drawdown rate for superannuation and annuities which applied for previous years will no longer apply from 1 July 2023.
这一临时措施是上届联邦政府为应对COVID-19大流行采取的措施之一, 哪些对养老金和养老金/年金余额产生了负面影响.
以个人名义持有的超级账户支付的大部分澳门官方赌场都是基于账户的养老金. 这些养恤金必须达到最低标准, including not being able to increase the capital supporting the pension using contributions or rollover amounts once the pension has commenced, 并且每年至少支付一次最低金额.
在一般情况下, minimum payments need to be made at least once a year and are determined by the age of the beneficiary and the value of the account balance as at 1 July each year. 例如, people aged between 65 and 74 will need to apply a 5% standard percentage factor to 工作 out the minimum pension amount for 2023–2024.
而最低年付款是强制性的, 没有年度付款上限, except for transition to retirement pensions which have a maximum annual payment limit of 10% of the account balance at the start of each financial year. 这意味着退休人员可以领取超过最低养老金支付额的养老金, 考虑到目前的生活成本压力，哪一种可能特别受欢迎.
小贴士:随着生活成本的日益上涨, 你可能会发现你的退休金安排不再适合你的生活方式. 立即澳门官方赌场，我们可以根据您的情况帮助您制定最佳策略.
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