应计税警报- 2023年8月

Take a look at our August 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.

ATO机动车辆数据匹配程序扩展

ATO再次扩展了其机动车辆数据匹配计划,以涵盖2022-2023至2024-2025财政年度. 每个财政年度, ATO将从所有8个州和地区的汽车登记处获取有关车辆在适用期间被转移或新注册的信息, 购买价格或市场价值是10美元,000或更多. 有关约1的记录.每个财政年度将获得500万人.

虽然该计划被用来获取有关纳税人买卖机动车辆的情报,因此ATO可以识别不遵守各种税收和超级义务的风险和趋势, the ATO will also be using the data obtained as an indicator of risk. 例如, 机动车辆数据(以及其他数据)将用于识别那些购买了与他们所报告的澳门官方赌场不符的车辆的纳税人.

这些数据的其他用途包括识别可能没有履行商品及服务税义务的纳税人, 炉膛温度, 豪华车税, 燃料计划和所得税.

Using the cents per kilometre method for claiming car expenses

美分每公里法是一个简单的方法来计算你可以扣除多少汽车相关的工作或业务费用. 只有个人, 包括个体户, 或者合伙企业(至少有一个合伙人是个人)可以使用每公里几美分的方法. 所以如果你通过公司或信托来经营你的生意, the business will have to use the actual costs method to claim car and vehicle running expenses.

每公里几美分的费率考虑了你所有的汽车运行费用(包括注册费用), 燃料, 维修和保险)和折旧.

算出你能索赔多少, you simply multiply the total 工作/business kilometres you travelled by the appropriate rate. The rate for the 2022–2023 税 year is 78 c/km, and the rate for the 2023–2024 税 year is 85 c/km.

重要的是, 你不能要求超过5个,每辆车工作/商务公里, per year using this method – if you use your car for more than 5,每年为工作或商务旅行而行驶的公里, you need to use the logbook method to calculate your deductible car expenses.

You don’t need formal written evidence to show exactly how many kilometres you travelled, but if you use the same vehicle for both 工作/business and private use, 你必须能够正确地识别和证明你的工作/业务索赔的百分比. 你不能要求扣除私人使用的费用. You can use a logbook or diary to record private versus 工作/business travel.

Tip: Travelling between your home and your place of 工作/business is considered private use, 除非你的家是你工作的地方, or you operate a home-based business and your trip was for 工作/business purposes.

支付承包商? 为TPAR做好准备

向承包商付款的企业可能需要报告这些付款并提交应税付款年度报告(TPAR)。.

如果你的业务在上一个财政年度(截至2023年6月30日)向提供以下服务的承包商付款,你就需要提交TPAR:

  • 建筑施工;
  • 清洁;
  • 快递和公路货运;
  • information technology (IT); or
  • 安全、调查或监视.

Contractors can include subcontractors, consultants and independent contractors. They can operate as sole traders (individuals), companies, partnerships or trusts.

If reportable services are only part of the services your business provides, 你需要计算出每个财政年度你收到的款项中有多少百分比是用于应税付款报告服务的. 这样做是为了确定是否需要提交TPAR.

This doesn’t apply to building and construction services you provide.

If the total payments you receive for TPR services are 10% or more of your business income, 你必须提交TPAR. If they are less than 10% of your business income, you don’t need to lodge a TPAR.

tpar在每年8月28日到期. 如果你不按时入住,你可能会被罚款. You can help prepare for your TPAR by keeping records of all contractor payments.

If you’ve previously lodged a TPAR but you don’t need to lodge one this year, you can submit a TPAR不提交意见书 让ATO知道.

即时资产核销:您的业务是否符合条件?

记住临时费用, 它允许几乎所有企业(除非年营业额至少为50亿美元)立即冲销符合条件的折旧资产的成本? 现在已经没有了. 使用临时的全额费用, 你必须获取和使用, 或安装准备使用, 在2023年6月30日前成为合资格的折旧业务资产.

The good news for small businesses is that the instant asset write-off is still available.

什么是即时资产冲销?

符合条件的企业可以在折旧资产首次使用或安装准备使用的年度申请立即扣除业务部分的成本.

任何使用简化折旧规则的小企业都可以要求立即冲销资产. A small business is a business with an aggregated annual turnover of less than $10 million.

即时资产冲销适用于成本低于规定阈值的符合条件的折旧资产(这些资产称为低成本资产).

For 2023–2024, the low-cost asset threshold will be $20,000. 为了充分利用这20美元,000年阈值, 您需要获得资产并首先使用它, 或安装它准备使用, 2023年7月1日至2024年6月30日.

20美元,000阈值适用于每项资产, 因此,小企业可以立即注销多项资产. 在某些情况下, the instant asset write-off also applies to additional expenditure incurred on a low-cost asset.

加密资产商品及服务税指南的发展

The ATO has recently issued new GST guidance specifically relevant to crypto assets.

商品及服务税, ATO认为数字货币是一种利用密码学和分布式账本技术进行安全交易的加密资产. 澳门赌场官网税务局不包括忠诚积分, 在游戏中令牌, 不可替代令牌(nft), stablecoins, 以及首次代币发行(ico)(如果它们属于证券或衍生品).

数字货币作为支付方式

If receiving digital currency as payment for a 税able supply, the GST amount must be reported in Australian dollars on the business activity statement. 不要忘记:税务发票应包括以澳元计算的消费税或提供足够的信息以准确计算.

When using digital currency for purchases and claiming GST credits, be sure to report the GST amount in Australian dollars on your business activity statement. Remember, your 税 invoice is key and must providing the necessary information.

买卖数字货币

Identifying the location of your trading partners can be difficult. 值得庆幸的是, the ATO accepts using the location of the digital currency exchange as a reliable indicator.

当你与澳门赌场官网居民进行贸易时, it falls under the category of input-税ed financial supply. 你不需要为这些用品支付商品及服务税.

When your trades extend beyond Australian borders or involve foreign digital currency exchanges, GST退居次要地位. Trading with non-residents qualifies as a GST-free supply, freeing you from GST obligations.

被警告! While GST-free supplies spare you from paying GST, there’s a vital checkpoint to remember. 如果你提供数字货币, carry on an enterprise and exceed the GST annual turnover threshold (generally $75,000), 你必须注册消费税.

注意SMSF计划:购买住宅物业

ATO警告纳税人不要通过他们的自我管理退休金基金(SMSF)加入一个计划,该计划声称允许个人使用他们的养老金购买房产.

这类计划通常涉及将成员的退休金从现有基金转到新的或现有的SMSF, which then invests in a property trust for a fixed period and rate of return, 与其他投资者共同出资. 然而, 然后,来自财产信托的资金以贷款的形式从第三方借给个人,以帮助购买以财产抵押担保的房地产.

取决于方案的类型, the money on-lent to the individual may be used for all or part of the deposit, 购买价格的余款, 与购买有关的费用, or even to help consolidate a member’s personal debts to enable them to secure a home loan. 计划发起人通常会向基金收取高额费用,并建立SMSF和房地产投资, as well as organising the purchase of the property (in some cases house and land packages).

ATO指出,这些安排是在真正的SMSF投资的幌子下建立和推广的,附带的好处是
helping individuals purchase a home, but they are not in fact legitimate investments. 他们经常违反一个或多个超级法律,为成员提供当前的福利,同时也以不符合唯一目的测试的方式建立.

提示:“唯一目的测试”是指SMSF的唯一目的是为成员提供退休福利, 如果成员在退休前去世,也可以发给家属.

The ATO will apply a “look through” approach when considering this type of scheme. That means if an SMSF’s fund money is used to help purchase a property for a member, whether it be indirectly through the SMSF’s investment in other entities, it will be treated as an illegal early access of super benefits by the member. 用于帮助购买房产的金额将包括在成员的可评税澳门官方赌场中,并按其边际税率征税, 税收不足罚款也可能适用.

那些可能被狡猾的营销或促销者说服,无意中加入这些计划的人,被敦促与ATO澳门赌场官网,自愿披露, 会考虑哪些因素.

请与当地居民澳门赌场官网 Accru 顾问 if you would like to know more about how these 税 developments affect you. 我们还提供一系列的  帮助您满足税务要求的服务.

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