看看我们2023年9月的税务发展快照，可能会影响您的业务, investments or superannuation. Please do not hesitate to contact us should you need further advice.
Tax time 2023: lodgment period underway
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, banks, private health insurers, share registries and other institutions has now been pre-filled and is ready to go on either myTax (accessed through myGov) if you’re lodging your own return, 或通过税务门户注册代理, if you’re using those services.
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 working 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.
Due to these and other changes, the ATO reminds that the initial tax estimate you receive from myTax or your registered tax agent may not match the final tax outcome. It’s best to wait for your finalised notice of assessment before making any plans for spending an anticipated tax refund.
简化个人税务居民:政府咨询
在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 Taxation released a report which contained a proposed model for modernising individual residency. The new framework was designed to simplify the tax 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. Apart from the government official test, 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 tax 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. However, 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.
The Federal Government is now soliciting public feedback on the proposed model before making a decision about whether to proceed with the changes.
ATO crackdown on TPAR lodgments
This tax time, ATO正在打击不按时提交应税年度报告(TPAR)的纳税人. It has recently issued more than 16,000 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.
As a reminder, the TPAR applies to businesses in the building and construction industry as well as businesses that provide cleaning, courier and road freight, information technology and security, 提供调查或监察服务，并已就有关服务向承办商付款.
Businesses 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, including non-reporting of income, 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 tax returns. The pre-filled data will give taxpayers transparency about the data that has been provided to the ATO about their business transactions.
小企业奖金扣除:技术投资
Small businesses may be able to get a bonus 20% tax 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, digital media and marketing, e-commerce related goods or services, 以及与网络安全相关的系统或监控服务. The bonus deduction applies to up to $100,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. Also, 扣减的奖金不包括与雇用员工有关的一般业务费用, raising capital, construction of business premises, 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).
Small business energy incentive
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% tax 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.
符合条件的折旧资产包括:
- 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, if not a replacement, 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
- is an energy storage, 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).
In order to claim the bonus deduction, the business must make the expenditure for a taxable 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%, up to a maximum of $20,000 across the bonus period.
"