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澳洲政府重磅推出第二和第三刺激计划,哪一款政策适合你?

澳洲政府重磅推出第二和第三刺激计划,哪一款政策适合你?

紧随着3月12日政府推出的第一阶段刺激计划,最近两周澳洲政府又连续放大招推出了价值总额接近2000亿澳元的第二和第三阶段的刺激计划。政府为了保住中小生意,为了众多员工不失业,可谓是送出了大把钞票哦。因为不少政策只是暂时的,所以我们赶紧来看一下,哪一款适合你,如果要申请的话也要动作迅速呢。

生意方面

员工保留金

政府承诺对于符合条件的并且留住员工的企业雇主,将对员工工资提供每两周 1500澳元的保留金,此保留金从3月30日开始,持续六个月,第一笔钱将在5月第一周发放。

雇主(包括非牟利机构)需符合下列条件,可获发保留金:

  • 营业额不足10亿澳元的企业,与去年同期(至少一个月)相比,营业额减少30%以上;或
  • 营业额为10亿澳元或更多的企业,与去年同期(至少一个月)相比,营业额减少50%以上;和
  • 该业务不需要缴纳主要的银行税。

员工可以是全职,兼职或临时工,但是对他们的签证却有一定的要求,即澳大利亚公民,永久签证持有者,受保护的特殊类别签证持有者,在澳大利亚连续居住10年或10年以上的不受保护的特殊类别签证持有者,或特殊类别(子类444)签证持有者。因为疫情刚刚被裁掉的员工和重新回聘的员工也可能满足发放条件。

自雇的个体户 (Sole Trader),与去年同期(至少一个月)相比,营业额减少30%以上,也可以获得此补助。

支付给雇主的现金流

在我们之前的文章《澳洲疫情中推出救市刺激计划,中小生意如何从中受益》中提及过政府将对符合条件的企业发放免税的等同于50% 随赚随缴预扣税金额,最低额度为2千澳元,最高额度为2.5万澳元的现金流,目前这个比例已经调整到100%,最低额度已经调整到2万澳元,最高额度也已经调整到10万澳元。符合条件的企业还是局限于年营业额低于5000万的企业(企业可以是在公司,个体户,合伙制或信托下),但是范围却扩展到了非营利组织。

该现金流总共分两笔发放。

从2020年4月28日起,ATO将在企业提交生意活动报表时支付第一笔现金流(1万至5万澳元)。不同类型的企业申报者,支付将在以下生意活动报表申报后给予:

  • 季度申报者-至2020年3月(截至日期为2020年4月28日) 及2020年6月(截至日期为2020年7月28日);
  • 月度申报者- 2020年3月(截至日期:2020年4月21日)、2020年4月(截至日期:2020年5月21日),2020年5月(截至日期:2020年6月21日)和2020年6月(截至日期:2020年7月21日)。

第二笔现金流发放的金额将等同于第一笔现金流发放的金额,对于不同类型的企业申报者,支付将在以下生意活动报表申报后给予:

  • 季度申报者 (每个季度支付第一笔现金流的50%)-至2020年6月(截至日期为2020年7月28日) 及2020年9月(截至日期为2020年10月28日);
  • 月度申报者(每个月支付第一笔现金流的25%)- 2020年6月(截至日期:2020年7月21日)、2020年7月(截至日期:2020年8月21日),2020年8月(截至日期:2020年9月21日) 和2020年9月(截至日期:2020年10月21日)

政府担保无抵押贷款

政府将建立“冠状病毒中小企业保障计划”来支持中小企业获得营运资金,对于合格的银行在新增放贷给中小企业时,他们将出面担保50%的贷款,以提高这些房贷银行的借贷意愿和借贷能力。这项计划将提供400亿澳元的贷款给中小企业。

同时,澳大利亚各银行为支持中小企业现有贷款,宣布可以将还款推迟至多6个月。澳大利亚储备银行(Reserve Bank) 也为各银行提供了900亿澳元定期融资资助(term funding facility),以此降低贷款成本,激励增多对中小企业的贷款。

其他救济政策

政府将临时增加以下门槛:

  • 债权人可以向公司发出法定索偿金额的门槛由2,000元升至20,000元;
  • 债权人可以提起破产程序的最低限额由5,000元升至20,000元;
  • 公司必须在21天内响应法定要求升至6个月。

董事们还将暂时免除在破产期间因交易而产生的任何个人责任。《2001年公司法》也将进行修订,为公司应对由冠状病毒引起的不可预见的事件提供临时和有针对性的救济。

个人方面

求职补助金

政府将实施一项新的临时的求职补助金措施,为失去工作的求职者提供每两周550澳元的补助金,金额是目前求职津贴的两倍。在未来的6个月里,这项补助金将会支付给现有的和新的求职津贴、青年求职者津贴、父母津贴、农业家庭津贴和特殊津贴的接受者。符合条件的受资助者将在现有的津贴基础上每两星期再获得全部的550澳元的冠状病毒补助金。

新冠疫情补助金

在之前2020年3月12日宣布的750澳元第一刺激计划下,政府将进一步再次提供750澳元新冠疫情补助金给抚恤金领取者,退伍军人,个人收入支持计划的受惠者和符合资格的优惠卡持有人。已经获得其他类别的疫情补助金的人士将不可以重复获得该项补助金。

第一笔750澳元的补助金将从2020年3月31日开始,支付给那些在2020年3月12日至2020年4月13日之间的任何时间符合补助金条件的人。

第二笔750澳元的补助金将从2020年7月13日起自动支付给大约500万个人收入支持计划的受惠者和符合资格的优惠卡持有人。

提前提取养老金

凡符合条件的个人将可以从其养老金中分两次提取最高为2万澳元,每次最高额为1万澳元的现金,来帮助他们缓解由疫情带来的暂时的经济压力。第一次提取时间将是2020年4月20日到2020年7月1日之间。第二次提取时间将是从2020年7月1日起,到2020年9月24日截至。

你必须符合下列其中一项或多项条件,才可以提前提取你的养老金:

  • 失业了;或
  • 有资格获得求职津贴、青年求职者津贴、父母津贴、农业家庭津贴和特殊津贴的接受者
  • 2020年1月1日或之后
    • 被解雇了; 或
    • 工作时间减少了20%或更多;或
    • 如果是个体户,你的生意被迫停止或销售额下降超过20%或更多

这些提前提取出来的养老金将不用完任何税,也不会影响政府的抚恤金和退伍军人补助。

降低养老金最低提取要求

政府暂时将2019- 2020年和2020-21年基于账户的养老金和类似产品的最低提款要求降低了50%。这项措施将使持有这些产品的退休人员受益,因为他们不必在当前市场大环境低迷的情况下被迫低价出售投资资产来满足最低提款要求。

2019- 2020年和2020-21年降低前后的比例:

因为上述的均为政府临时推出的政策,具有一定时效性,并且有些政策需要合理的事实和解释去申请,所以企业和个人应该抓紧时间了解自身的情况,争取自己应得的补助来尽量弥补疫情期间所造成的损失,挽救自己的生意和生活。欢迎大家联系我们关于政府相关的政策的解释和策划。

皮特马丁会计师事务所 Pitt Martin 是一家提供税务,会计,生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法,以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 robert@pittmartin.com.au。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心,是一家拥有可以说中文合伙人的会计师事务所。

本文内容仅供参考,不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性,我们在发布时已致力于提供及时、准确的信息,但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

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澳洲疫情中推出救市刺激计划,中小生意如何从中受益

How small and medium business benefit from the Stimulus Package

Hit by the bushfire, Coronavirus (COVID-19) and global economy downturn, the Federal Government has announced a $17.6 billion Stimulus Package on 12 March 2020 to maintain Australians in jobs, keep businesses in business and support the severely-affected industries. The stimulus is temporary, targeted and extensible. So what benefit does small and medium business can receive from this Stimulus Package?  It falls into the four main parts:

  • Pay up to $25,000 to employers to help cash flow.
  • Deliver 50% of the wage assistance to small business for each apprentice and trainee they employ.
  • Increase instant assets write-off threshold to $150,000 (from $30,000 previously).
  • Accelerate investment depreciation of 50%.

Cash payment to employer

Eligible employers who paid PAYG Withholding tax to ATO are entitled to an assistance of 50% of the withhold amount with a maximum of $25,000. Businesses that pay salary and wages but are not required to withhold tax will also receive the minimum payment of $2,000. This will be a TAX-FREE payment.

WHO are eligible

Business with a turnover of less than $50 million that employ staff between 1 January 2020 to 30 June 2020.

WHEN can they receive

Business will automatically receive the payment of 50% through their Business Activity Statement (BAS) or Instalment Activity Statement (IAS) from 28 April with refund to then be paid within 14 days.

Apprentices and trainees wage subsidy

Eligible employers can apply for a wage subsidy of 50% of the apprentice’s or trainee’s wage for up to 9 months starting from 1 January 2020 to 30 September 2020. Business is entitled to up to $21000 wage subsidy for each eligible apprentice or trainee they employ.

WHO are eligible

Small business with less than 20 full-time employees who employ an apprentice or trainee.

WHEN can they receive

Eligible business can start registering for the subsidy from April 2020. Get in touch with Australian Apprenticeship Support Network (AASN) for further information including registration and eligibility. Please be aware the application must be submitted before 31 December 2020.

Increase instant asset write-off threshold

Instant asset write-off threshold has been increased from $30,000 to $150,000 which will become effective from 12 March 2020 to 30 June 2020. It applies to the newly acquired assets and second-hand assets including equipment, tools and motor vehicles etc.

WHO are eligible

Business with aggregated annual turnover of less than $500 million (from $50 million previously).

WHEN can they receive

You will get the instant asset write- off when you lodge your tax return. The proposal applied from 12 March 2020 to 30 June 2020 only for the assets mentioned above.

Accelerating Depreciation Deductions

From 12 March 2020 to 30 June 2021, businesses are able to deduct an additional 50% of the cost of an eligible asset in the year of purchase. It aims to support business investment and economic growth over the short term. No limit on the value of the asset.

WHO are eligible

It applies to the new assets under DIV 40 of the ITA Act 1997 acquired by the business whose aggregated annual turnover of less than $500 million.

Please be aware that the second – hand assets and assets under DIV 43 of the ITA Act 1997 are not included.

WHEN can they receive

The deduction becomes available when you lodge your tax return. Only assets acquired and installed from 12 March 2020 to 30 June 2021 are entitled to the support.

Other assistance

Besides, stimulus payments to households and targeted affected industries:

  • $4.8 billion to provide a one-off $750 tax free stimulus payment to pensioners, veteran, other income support recipients and eligible concession card holders.
  • $1 Billion is used to offer support to those sectors, regions and communities that have been heavily affected by the Coronavirus, including tourism, agriculture and education industry.  This will include the waiver of fees and charges for those who operates business in Commonwealth National Park. It will also include to assist business with identifying alternative export markets or supply chains.
  • Additional money will be put in place to promote domestic tourism development.

ATO relief

On 12 March 2020, ATO also announced a series of administrative relief to further assist business affected by the COVID-19 outbreak. This includes:

  • Defer the payment for debt via tax lodgement such as income tax, activity statement (BAS), instalments activity statement (IAS), FBT and exercise payments by up to four months.
  • Business on a quarterly reporting cycle are able to change their GST cycle to monthly cycle in order to get quicker access to GST refund if they are entitled to.
  • Affected business can adjust their PAYG instalment to ZERO for the April 2020 quarter. They are also entitled to claim a refund for any instalment made for the September 2019 and December 2019 quarters.
  • Where business is affected by COVID-19, ATO will consider remitting interest and penalties applied to tax liabilities incurred on or after 23 January 2020.
  • Affected business are allowed to enter into a low interest payment plan if they have existing and ongoing tax liabilities with ATO.

Please be noted, the ATO relief is not automatic; rather, it needs to be applied for. Pitt Martin Accountants & Tax Advisers are registered tax agent and able to assist you with the application. If you are not sure about the Stimulus Package and want to know more about it. Please get in touch with us on 02 92213345 or connect@pittmartin.com.au.

Disclaimer: This article is not providing a formal advice and may not suit to all scenarios. Please make an appointment with us to discuss.

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澳洲疫情中推出救市刺激计划,中小生意如何从中受益

澳洲疫情中推出救市刺激计划,中小生意如何从中受益

面对近期山火,新冠病毒疫情及全球经济下行压力等多重打击下,澳大利亚联邦政府于3月12日宣布了一项176亿澳元的有针对性的救市刺激计划。该计划的目的是帮助中小企业生存下去,让员工有工作,并将重点支持受影响最严重的行业。政府声明这些措施是临时的、有针对性的和可扩展的。那么,在这次刺激计划征对中小企业的利好政策有哪些呢?具体剖析如下:

  • 为企业提供最高25,000澳元的现金流
  • 为雇佣学徒及在培生的企业提供百分之五十的工资津贴
  • 将资产立即抵扣门槛提高至15万澳元
  • 投资加速折旧50%

支付给雇主的现金流

向澳大利亚税局缴纳员工工资随赚随缴预扣税的符合条件的小企业,可获得随赚随缴预扣税的50%的返税,返税额最高额为2.5万澳元。对于那些支付工资但不需要缴纳随赚随缴预扣税的企业,也有可能获得最低支付额2000澳元。这些返税是不算在所得税中的,所以不用再交任何税。

哪些企业符合条件

在2020年1月1日至2020年6月30日期间雇佣员工的营业额低于5000万澳元的企业。

什么时候可以收到

从2020年4月28日起,符合条件的企业将通过其生意活动报表(BAS)或分期活动报表(PAYG Instalment)系统自动收到随赚随缴预扣税50%的返税,并在该日期之后的14天内支付。

学徒及在培生的工资津贴

从2020年1月1日至2020年9月30日,符合条件的雇主可以申请相当于学徒或在培生工资的50%的工资补贴,为期不超过9个月。企业可以从每名合格学徒那最多获得政府2.1万澳元的工资补贴。

哪些企业符合条件

雇佣不到20名全职员工的小企业,并且雇佣了学徒或在培生。

什么时候可以收到

从2020年4月初开始,符合条件的企业就可以注册领取补贴了。有关如何申请(包括资格标准)的更多信息,请联系澳大利亚学徒支持网络(AASN)。请注意:这项补贴的申请必须在2020年12月31日前递交。

提高资产立即抵扣的门槛

资产立即抵扣门槛将从现在的3万澳元提高到15万澳元。提高的门槛将在2020年3月12日至6月30日期间实施,适用于在此期间企业中使用的新资产或二手资产。这些资产可以是设备,工具,汽车等等。

哪些企业符合条件

年营业额合计不超过5亿澳元的企业 (现在是不超过5,000万澳元)。

什么时候可以收到

资产立即抵扣是通过你的营业税申报时来实现的。请注意只有在2020年3月12日至6月30日期间购买并安装使用的资产才符合上述条件。

投资加速折旧

从2020年3月12日至2021年6月30日,企业可以在购买年度在已经有的折旧系统的基础上再抵扣50%的资产成本。这是为了在短期内支持商业投资和经济增长。对于购买的资产的价值没有上限的要求。

哪些企业符合条件

营业额低于5亿澳元的企业,购买的资产必须是新的折旧资产,并且是可以根据1997年所得税法令第40部分折旧的资产。

请注意:二手资产不符合此计划,1997年所得税法令第43部分折旧的资产也不符合此计划。

什么时候可以收到

折旧通常是通过你的营业税申报时来实现的。请注意只有在2020年3月12日至6月30日期间购买并安装使用的资产才符合上述条件。

其他措施

另外,该刺激计划还包括其他一些旨在支持家庭消费和促进经济的措施:

  • 政府将于2020年3月31日起,向抚恤金领取者,退伍军人,个人收入支持计划的受惠者和符合资格的优惠卡持有人发放750澳元的一次性免税刺激款项。48亿澳元拨款将用于此措施。
  • 做有针对性的区域和社区支持。针对受新型冠状病毒影响特别严重的企业和社区提供支持,例如旅游业、农业和教育行业。这项支持将包括免除在国家公园经营的旅游企业的费用,以及协助寻找新的出口市场和供应链。10亿澳元拨款将用于此措施。
  • 政府还将拨款推动国内旅游业的发展。

税局援助政策

2020年3月12日,澳大利亚税局 (ATO) 宣布了一系列的行政特许,以帮助受新型冠状病毒影响的企业,其中包括:

  • 允许受影响的企业由于生意活动报表(BAS) (包括分期活动报表) ,个人所得税,员工福利税和和消费税所产生的苛税延迟长达4个月的缴纳期限;
  • 允许受影响的企业在季度报告周期中选择每月的消费税申报,以便更快地获得任何消费税退税;
  • 允许受影响的企业改报2020年4月这个季度随赚随缴的分期付款为零。将随赚随缴的分期付款改报为零的企业还可以要求退还2019年9月和2019年12月季度的已缴的随赚随缴分期付款;
  • 允许受影响企业申请免除2020年1月23日或之后在已经应税债务上所产生的利息和罚款;
  • 允许对受影响的企业对其现有和正在进行的应税债务支付计划征收低利率。

注意,税局援助政策不是自动的,纳税人必须向税局申请,并且符合相关符合条件。皮特马丁会计师事务所是澳洲注册的税务代理,可以代理以上税局援助政策的申请,有需要的企业和有关政府此次刺激计划相关的税务策划咨询,都可以同我们联系。

皮特马丁会计师事务所 Pitt Martin 是一家提供税务,会计,生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法,以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 robert@pittmartin.com.au。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心,是一家拥有可以说中文合伙人的会计师事务所。

本文内容仅供参考,不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性,我们在发布时已致力于提供及时、准确的信息,但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。



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澳洲山火税局和其他部门的援助总结

澳洲山火受灾,税局和其他部门的援助总结

在刚刚过去的几个月,澳大利亚有超过1000万公顷土地被山火所吞噬,成千上万的家园被毁,众多野生动物受到濒临灭绝的威胁,整个国家将背负数十亿的高额经济损失。这对许多人来说,今年夏天要恢复正常生活还有很长的路要走。我们在此总结了一些受山火影响的人们所能得到的税局(ATO)和其他部门的援助,希望对他们有所帮助。

我们可以帮助您

如果您受到山火的影响,需要向政府申请一些补偿和援助。我们愿意无偿协助这些申请。当然,我们还可以同澳大利亚税务局(ATO)沟通,帮助您参加他们的税务援助计划。

税收减免

在指定的地区(见受影响的邮政编码列表),大约有350万家企业、个人和自管养老金(SMSF)已获得以下ATO的特别优惠和救济:

  • 部分合规项目截至日期自动延期至2020年5月28日,比如:提交和支付BAS、收入所得税、SMSF和FBT。

注意延迟不适用于以下情况:

  1. 员工养老金支付和提交
  2. 比较大的PAYG 雇主 (但是他们仍然可以向税局递交延期申请,只是税局会酌情批复)
  • 快速追踪到期退款
  • 税收债务上缴将推迟到2020年5月28日。
  1. 受影响的纳税人须申请特例照顾。ATO表示,如果申请人正处在困境的话,他们将“考虑免除个人和企业的所得税和员工福利税债务。”
  2. 纳税人在受影响地区,由山火开始以来所累积的利息及罚款将获豁免
  • 所得税分期预缴可以调整为零,而不会有罚款

如果您不在已识别的邮政编码中,但受到了丛林大火的影响,您仍然有可能获得援助。我们可以免费代表您同ATO协商。

对个人和家庭的援助

澳大利亚社会福利机构有机动部队可以协助受火灾影响地区的家庭。并且,这些地区的人们还可以获得一些经济援助和其他形式的救济:

灾后恢复金

灾后恢复金是联邦政府提供给那些严重受伤、失去直系亲属、失去家园或严重损坏、或失去重大财产(或损坏)的人的免税款项:

  • 每位合格成人1000澳元,并且
  • 16岁以下的未成年人每位400澳元。
  • 另外400澳元用于帮助符合条件的儿童支付教育费用。

如果您是受山火影响的儿童2019年6月30日之后的主要照顾者,这些付款是自动的。

收入损失:灾难恢复津贴

如果您在受森林火灾影响的地区工作,是一个超过16岁的澳大利亚居民,没有收到政府津贴,并且由于火灾而失去了收入,您可以申请灾难恢复津贴。津贴提供长达13周的收入资助 (相等于新起点(Newstart)或青年津贴 (Youth Allowance) 的上限) 。

符合申请的要求是您必须证明您的收入低于有关的收入门槛才可以申请该津贴。虽然这些款项通常是要征税的,但是政府已经宣布计划引入立法,使其免税。

心理健康支持

通过初级卫生网络,提供多达10次免费支持性会谈。此外,凡是通过合格的家庭医生、心理医生、职业治疗师和社会工作者(您将不需要家庭医生转诊来获得这些服务)进行心理治疗的,澳大利亚公共医疗系统将偿还10次相关治疗费用。

电话、网络和能源

许多电信运营商为受火灾影响的用户提供支持套餐,包括免费转接电话、延长账单支付时间、在极端困难的情况下免除账单,以及免费的预付充值。详情请联系您的运营商。

许多能源供应商也提供支持,比如停扣账户。

对企业的援助

遭受直接或间接经济损失的受火灾影响地区的企业可申请:

  • 高达5万澳元的恢复补助(免税)
  • 为符合条件的遭受了重大的资产损失和收入损失的小企业(包括农民、渔民和护林员)和非盈利组织提供高达50万澳元的优惠贷款。贷款期限最长为10年,用于修复或更换受损资产和营运资金。

另外,还有一系列的州政府补助

对志愿消防员的支持

新南威尔士州和昆士兰州的志愿消防员可能有资格获得每天最高300澳元的补助,补助上限为6000澳元。这些补助不需要对经济状况进行评估,而且是免税的。这笔款项是由州政府代管的由联邦政府拨款的(详见新南威尔士州志愿消防员补助昆士兰州志愿者补偿套餐)。

如果您在公共部门工作,您现在可以在正常年假的基础上享受额外20天的带薪紧急服务,在前线工作。

诸多电信运营商也提供支持给志愿消防员和州政府紧急服务志愿者。比如,Optus和Telstra,为这些志愿者免去去年12月到今年1月份的电话单费用。

如果您受到火灾影响并且需要申请税局和政府其他部门的援助,欢迎与我们联系。

皮特马丁会计师事务所 Pitt Martin 是一家提供税务,会计,生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法,以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 robert@pittmartin.com.au。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心,是一家拥有可以说中文合伙人的会计师事务所。

本文内容仅供参考,不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性,我们在发布时已致力于提供及时、准确的信息,但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。



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澳洲山火税局和其他部门的援助总结

ATO and other authorities’ support for bushfire victims

In the past few months, more than 10 million hectares of land has been burned by the devastating Australian bushfire, thousands of homes have been destroyed and millions of animals were dead. The country is suffering billions of dollars’ loss during the bushfire season. Returning life to normal is a long way to go for most of us. Therefore, we summarize some assistance available offered by the ATO and other agencies to those impacted by the recent bushfire.

What we can help with

If you are affected by the bushfire and need assistance and support from the government. We are here to help you out FOR FREE. Of course, we can also reach out to ATO on your behalf to seek some tax relief.  

Tax relief

If you live in one of the identified impacted postcodes, around 3.5 million enterprises, individuals and SMSF have received the relief and support which are listed below:

  • Automatically deferred income tax, activity statement, SMSF, and FBT lodgement, and associated payments until 28 May 2020 
    • Defer does not apply to:
      1. Super Guarantee Contribution and Lodgements
      2. Large PAYG withholders (although they can apply for relief, it will be assessed by the ATO on a case by case basis)
  • Fast tracking of refund due
  • Tax payable can be deferred to 28th May 2020
    • Impacted taxpayers can apply for special consideration. The ATO announced that if the applicant is under the ongoing difficult condition, they might be released from income tax and fringe benefit tax debts.
    • Remit penalties or interest charged during the time you have been affected by the bushfire.
  • PAYG instalment can be adjusted to nil without any penalty

If you are not in one of the identified postcode but have been suffered from the bushfires, you might also be entitled to the relief. We can work with the ATO on your behalf.

Individual and families support

Australian social welfare agencies have mobile units to assist with families in the affected areas. People in the affected areas can also receive economic assistance and other forms of relief:

Disaster Recovery Payment

Disaster recovery payment is a tax free Federal Government payment for those who are seriously injured, have lost their immediate family member, have lost their home and had a significant asset loss during the bushfire period:

  • $1000 for each eligible adult and
  • $400 for children under age of 16
  • Additional $400 of educational expense for the eligible children. These payments are automatic if you are the primary carer of a child affected by the bushfire after 30 June 2019.

Loss of Income: Disaster recovery allowance

You are entitled to apply for the government allowance, if you are an Australian resident over 16 years old who works in a bushfire affected area and have lost your income but haven’t received the Government allowance. The allowance provides the income support for up to 13 weeks (equivalent to the maximum Newstart or Youth Allowance).

To be eligible for this allowance, you are required to prove your income is below the relevant income threshold. Although these payments are normally taxable, the government has announced to put it in law and make it tax-free.

Mental health support

Provide up to 10 free support session through primary health networks. In addition, Medicare rebate for 10 psychological therapy session will be granted if you are treated by the eligible GPs, psychologists, occupational therapists and social workers. (you are not required to have a GP referral for these services)

Phone, internet and energy

Many telecommunication providers offer support package including free call diversion, extended payment period, bill waivers under the extreme hardship, to bushfire victims. Please get in touch with your provider for more information.

Many of the energy providers are also offering support such as freezing accounts.

Support for business

Businesses who are directly or indirectly affected by the bushfire are entitled to :

  • Up to $50,000 recovery grant (tax free)
  • Offer a concessional loan of up to $50,000 to the eligible small businesses (including farmers, fishers and foresters) and non-for-profit organizations who suffered a significant asset and monetary loss during the bushfire period. The loan period can be extended to up to 10 years with the intension to repair and replace damaged assets and working capital.

Besides, a series of State Government Grants are also available.

Support for volunteer firefighters

Volunteer firefighters in NSW and QSL may be entitled to the allowance up to $300 per day with a cap of $6,000.  These kinds of allowance will not to be tested and they are tax-free. The payment is initiated by Federal Government and administered by the State Government (please refer to NSW Volunteer Firefighter Payment and QLD Volunteer Compensation Package for more information).

If you are in public sector, you are entitled to an extra 20 days paid emergency service leave to work on the front lines on the top of your normal annual leave.

Many telecommunication providers offer support to volunteer firefighter and SES (State Emergency Service) volunteers. Optus and Telstra, for instance, waive the payment for them from Dec 2019 to Jan 2020. 

If you are one of the bushfire victims and intending to apply and get assistance from the government, you are more than welcome to reach out to  Pitt Martin on 0292213345 or connect@pittmartin.com.au.

Disclaimer: This article is not providing a formal advice and may not suit to all scenarios. Please make an appointment with us to discuss.

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Superannuation Guarantee Amnesty

Superannuation Guarantee Amnesty

The Government has restored the Superannuation Guarantee (SG) amnesty aiming to provide employers who have fallen behind with their SG obligations the one-off opportunity to “self-correct”. However, this time those continually fail to take any action will be heavily penalised.

The announcement of the Amnesty is proposed to have immediate effect from May, commencing on 24 May 2018 and ending on 23 May 2019. The original amnesty failed to go through Parliament as many claims that the Amnesty is unnecessary to the recalcitrant employers. 

Since the original announcement, the ATO reports that over 7000 employers have come forward to voluntarily disclose historical unpaid super. The government has estimated that around $2.85 billion in SG payments is currently owed in late or went unpaid.

When is the Amnesty effective?

The legislation to give effect to the Amnesty was introduced into Parliament on 24 May 2018, and if enacted, will apply retrospectively and end six months from the date it receives royal assent. During this six-month time frame, employers are required to voluntarily disclose underpaid or unpaid SG payment.

The Amnesty applies to disclosures of previously undeclared SG shortfall amount up to until March 2018 quarter.

How do employers qualify under the Amnesty?

To be eligible for the Amnesty, an employer must voluntarily disclose SG shortfall amounts. Employers are obligated to pay all that is owing to their employees. Alternatively, employers can set up a payment plan with ATO if your company is not able to pay off the full shortfall SG amount. Defaulting on a payment plan will expose the employer no longer qualify under the SG Amnesty.

Should bear in mind that the Amnesty only applies to voluntarily disclosure. The ATO are, in the meantime, continuing its compliance activities against employers during the Amnesty period. Employers will face full amount penalties if they are subsequently caught by paying late or not paying any unpaid superannuation in full. The Amnesty does not apply to the amounts that have been identified by ATO as unpaid SG shortfall or where the employer is subject to an ATO audit.

What do employers pay under the amnesty?

Normally, if employers fail to meet their obligation on time, they are liable to pay the SG charge (SGC) imposed in relation to this SG gap and lodge a Superannuation Guarantee Statement. The SGC cannot be waived even if you pay the outstanding SG soon after the deadline.

No Amnesty Under Amnesty
The SG Charge is made up of The charge is made up of
SG shortfall amounts (this amount might be higher than if it paid on time) SG shortfall amounts
Interests on those amounts (currently 10%) Interest on those amounts (currently 10%)
An administration fee of $20 per employee, per quarter No administration fees
Penalties of up to 200 percent of the SGC payable (minimum 100% for quarters covered by the Amnesty) No penalties
General interest charged if the SGC or penalties are not paid by the due date General interest charged if the SGC or penalties are not paid by the due date
SGC amount is non tax deductible SGC amount is tax deductible

Under the quarterly superannuation guarantee, the interest charged is calculated on the employer’s quarterly shortfall amount from the first day of the relevant quarter to the date when the SGC would be payable (not from the date when the SG was overdue)

Under the Amnesty, employers who voluntarily disclose previously undeclared SG shortfalls are entitled to claim a tax deduction for these “catch-up” payments made in the Amnesty period.

If employers are late in making superannuation payments to their employees, special provisions in legislation applies to automatically protect employees from inadvertently breaching concessional contribution gap limits if the unpaid SG amount is paid to the Commissioner and then transferred to the employee’s superannuation fund. Where employers pay the superannuation directly to the affected employee’s superannuation fund(s), employees then would need to apply to the Commissioner requesting the exercise of discretion to either disregard the concessional contributions or carry them forward to the following year.

What happens if you don’t take advantage?

If an employer doesn’t take advantage of the Amnesty and are caught down the track, they are liable for the harshness fines, equal to double the amount of the SGC, i.e.200 percent of the SGC payable The Commissioner may remit all or part of the additional SGC payable by an employer. The legislation gives the power to the Amnesty to impose significantly higher penalties on employers who are not willing to voluntarily deal with SG gap by removing the ATO’s capacity to reduce the penalties below 100%. In fact, the Commissioner loses power for leniency even in cases where an employer has made a genuine mistake.

What to from here?

Even if you don’t think you have an outstanding obligation in relation to superannuation, it is wise to undertake an audit of your payroll in order to ensure your superannuation payable is calculated correctly and employees’ pay rates are in line with their entitlements under law and legislation.

If your business has engaged any contractors during the Amnesty period, reviews should be properly undertaken to ensure they are classified as employees under the SG provision even if two parties have reached the consensus that they should be treated as contractors. In other words, you cannot contract out of SG obligations.

If a problem is revealed, you can correct it without excessive penalties applying under the Amnesty. If you are uncertain about what Awards and pay rates apply to employees, there’s a pay calculator available on the FairWork Ombudsman’s website or you can contact them online or call them on 131394.

If you have not previously fulfilled your obligation in relation to superannuation and has the entitlement to the Amnesty, you should start working on this issue or get in touch with Pitt Martin on 0292213345 or connect@pittmartin.com.au.

Disclaimer: This article is not providing a formal advice and may not suit to all scenarios. Please make an appointment with us to discuss.

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自住房增值税豁免的取消 - 非税务居民最后的机会

自住房增值税豁免的取消 – 非税务居民最后的机会

之前我们在”赶快行动吧 – 澳洲海外人士自住房增值税豁免政策的取消”的一篇文章中介绍过澳大利亚政府在2017 – 18年预算中提出的海外人士(非税务居民)自住房增值税豁免政策的取消,该项新规已于去年圣诞前夕正式在议会通过生效,并按原方案回溯到2017年5月9日起实施。除非有特殊情况,否则非税务居民在澳大利亚出售房产时将不能再申请自住房增值税豁免。新法律将会影响到主要居住在澳大利亚或海外的非税务居民(包括澳大利亚的公民和永居)。

我们知道在此之前,居民、非居民和临时居民均可享受自住房增值税豁免待遇。

新规下

新法律将非税务居民排除在自住房增值税豁免之外,并从2017年5月9日起生效。而且,新法律不管你是否曾经一段时间是澳大利亚税务居民,也不会因为你曾经是澳大利亚税务居民而按照时间的比例给与部分豁免,一切豁免取决于你售卖自住房时的税务居民身份。

如上述,如果你在出售自住房时是澳大利亚的税务居民,那么你可能可以获得自住房增值税的豁免,即使你在该套自住房所有权期间的部分或大部分时间是非税务居民。例如,一位移居海外的人士大多数时间生活在海外(成为了非税务居民),但是保留了他在澳大利亚的自住房,在他计划出售该自住房前,他可以选择返回澳大利亚并且再次成为税务居民,这样他就很有可能可以享受自住房增值税的豁免。

新法律对澳大利亚税务居民没有影响。

同之前预算提出的政策稍有变动的是,新法律延迟了过渡日期,并且添加了例外条款。

2020年6月30日之前的过渡规则

过渡规则适用于那些在老政策下本来可以享受自住房增值税豁免的非税务居民。它允许自2017年5月9日起连续持有澳大利亚自住房,在2020年6月30日或之前出售该自住房的非税务居民享受自住房增值税豁免。因此,如果您在澳大利亚拥有自住房并且身居海外,这也许是您享受自住房增值税豁免的最后机会了。

新法律的例外条款

和很多法律一样,该项新法律也是有例外的。比如,如果您符合老政策的豁免权,并且成为非税务居民的时间不超过6年,那么在某些“生活事件”发生的情况下,新法律的例外条款也许可以帮助您获得豁免。

“生活事件”通常是指:

•您或您的配偶或子女(未满18岁)的去世

•您或您的配偶或子女(未满18岁)的绝症

•婚姻破裂,离婚,或相似的合约导致的资产的重新配置

在以上情况下,非税务居民还是可以享受自住房增值税豁免的。

然而,超过六年,自住房增值税豁免在这种情况下将不再适用。也就是说,如果你是非税务居民超过6年,那么一旦过渡期结束,你或你的受益人就不能获得自住房增值税豁免,除非你在房屋出售前搬回澳大利亚并再次成为税务居民。

澳大利亚税务居民的定义

澳大利亚判断税务居民是比较困难的,因为没有一个具体的量化标准。很多人认为住满183天即可以成为税务居民的想法是错误的。在澳大利亚,判断一个人的税务居民身份,需要通过四个方面的测试:居住地测试,生活圈测试,183天测试,养老金测试。每一个测试都有很多过往案例支持,分析起来往往要综合四个测试,多方面考虑,以此也可能相当复杂。这里就不做详细解释,有疑问的朋友欢迎同我们联系。

皮特马丁会计师事务所 Pitt Martin 是一家提供税务,会计,生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法,以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 robert@pittmartin.com.au。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心,是一家拥有可以说中文合伙人的会计师事务所。

本文内容仅供参考,不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性,我们在发布时已致力于提供及时、准确的信息,但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

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Can the tax office take money out of your account

税局可以从你的银行账户提钱吗?

大家最近可能已经看到了来自“你的知情权(Your Right to Know)”运动的一些广告宣传。该运动黄金时段的广告称,澳大利亚税局(ATO)可以在你不知情的情况下从你的账户中扣款。那么,你知道税局真的有这个权力吗?

税局是澳大利亚最强大的机构之一,拥有非常广泛的权力。在过去几年里,政府同纳税人采取的方法是先合作,确保他们需要缴纳的税款得到支付。但是,如果纳税人不愿意与他们合作, 多次拖欠付款计划,或不采取积极措施解决债务问题,他们将会采取其他行动。此外,在某些情况下,税局也可以主动出击,冻结银行账户等资产,只要他们认为纳税人存在逃债风险。

税局存在的主要目的是帮助联邦政府的征收税款。根据税务监察长今年早些时候的报告,2016-17年度:

  • 88%的欠税是在到期日前支付的
  • 7%(334亿澳元)在到期日后90天内支付
  • 1.3%(61亿澳元)在到期日之后的一年内支付
  • 还有150亿澳元一年后都没有支付

在2016-17财政年度末,无可争议的可征税债务总额为209亿澳元。

以下是税局确保税款得到征收的一些权力:

  • 向第三方发出债权扣押通知 —— 例如银行。对于工薪阶层,税局可以要求你的雇主从你的工资中拿出一部分支付给他们,直到你的税款付清。这通常限制在你工资的30%以内。如果你是一个企业,税局甚至可以进入你商业借贷的信用基金。
  • 董事罚款通知 —— 董事个人可能需要承担其公司未支付的现收现付预缴税债务或员工退休金罚款。政府还希望将这一范围扩大到未支付的GST债务。如果这些债务未支付,税局可以发出董事罚款通知,以启动法律程序(并扣留任何应偿还给董事个人的款项)。
  • 支付养老金指示——如果雇主收到支付养老金指示,任何未支付的养老金必须在规定期限内支付。不遵守此指示属刑事罪行,可能会被判处强制性惩罚及/或入狱监禁。
  • 强制冻结令——例如,冻结你的银行账户。也就是说,在没有通知的情况下,税局可以冻结你的账户,如果需要的话,还可以注销你的账户,特别是他们认为你有其他收入来源。虽然这项冻结令不能由税局发起,但是可以由法院批准。
  • 签发法院传票或执行令,或扣押和出售令。例如,他们可以强迫你出售某些资产来支付你的税款债务。
  • 清算 —— 清算你的公司或使你破产。大多数纳税人不相信税局会采取这么强硬的手段。税局可以在任何争议被裁决之前开始清盘程序。2017年至2018年,税局让470名纳税人破产,并清算了1282家实体。税局会争辩说,在许多情况下,破产是不可避免要发生的,这样可以阻止他们对税局或其他人产生更多的债务。

我们要强调的是,请确保你已经做好了存档工作。如果税局有查询你或怀疑某些事情不对劲,你需要能够做出及时的反应。你花的时间越长,或者不能提供相关证据,只会使调查升级。

通过以上的阐述,税局能在不事先通知你的情况下从你的账户里取钱吗? 答案显而易见,在法庭的支持下,完全可以,甚至他们还可以做得更多。

皮特马丁会计师事务所在处理客户同税局税务纠纷方面有着丰富的经验,如果您有这方面有需求和疑问,欢迎与联系我们。

皮特马丁会计师事务所 Pitt Martin 是一家提供税务,会计,生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法,以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 robert@pittmartin.com.au。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心,是一家拥有可以说中文合伙人的会计师事务所。

本文内容仅供参考,不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性,我们在发布时已致力于提供及时、准确的信息,但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

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Deductions Denial of Vacant Land

Deduction Changes of Vacant Land Affecting Small Property Development

A new law has come into effect through the Parliament last month, denying the deductions for holding expenses associated with vacant land, which currently would be deductible in the ordinary course. The legislation is not only retrospective but also go beyond purely vacant land. Before, the old law allows those who hold vacant land with an intention to build a rental property on it to claim the tax deduction for costs of holding the land such as interest expenses, council rates and other ongoing cost.

When the new law enacted, deductions will be denied mostly for individuals, closely held trusts, and self-managed super funds (SMSFs). It applies retrospectively to costs or outgoings incurred on or after 1 July 2019, regardless of whether the land was held prior to this date. Without the grandfathering provision, the new law is likely to have a significant impact not only on those intending to develop vacant land but also those who have already acquired land for development purpose. This is the same target as previous tax changes that carve out travel claims to visit rental properties and depreciation claims on plant and equipment in some residential rental properties.

The new laws, however, go beyond purely vacant land for residential purpose. Deductions would be denied on land if there is no substantial structure on it. The only problem is that there is no clear definition of “substantial” given by the legislation. The Bill suggests that, for example, a silo or shearer is substantial, but a residential garage is not.

The non-deductible holding costs of vacant land under the measure will be added to the cost base of the asset if the expenses otherwise meet the cost base rules for CGT purposes, which will give relief against any capital gain or loss when the taxpayer ultimately sells the property. Please be aware that the cost of holding capital gains assets purchased before 21 August 1991 cannot be added to the cost base, which means it cannot be used to reduce capital gains or increase capital losses.

Is there any exception to the new law? The answer is YES. Some holding costs that relates to vacant land may continue to be eligible for deductions. For example, land leased to third parties under an arm’s-length arrangement who carries a business activity on the land or land used in a primary production business. However, deductions would be apportioned (at least to some extent) if there are residential premises on the land or being constructed on the land.

In addition, vacant land that is affected by natural disasters or out of control by the owner for a certain period are also exempt from the new law.

There is no denial of any deductions where the person or certain related parties use the land in carrying on a business or where the land is owned by companies, superannuation funds (other than SMSFs), managed investment trusts or certain public trusts.

If you have any tax queries about your ongoing and upcoming property development project, please get in touch with Pitt Martin Accountants & Tax Advisers. We are located at the Sydney CBD. Our contact number is 02 92213345 and email connect@pittmartin.com.au.

Disclaimer: This article is not providing a formal advice and may not suit to all scenarios. Please make an appointment with us to discuss.

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Deductions Denial of Vacant Land

新税法:小型开发土地持有费用不再允许立即抵扣税

上个月,澳大利亚议会通过了一项新法案,禁止纳税人利用持有闲置土地的开销进行抵税。该项修正案不仅具有回溯力,而且还不仅针对纯粹的空地。在新法案颁布之前,如果你购买了闲置的土地,并打算在上面建造出租物业,在税务上,你可能可以抵扣持有土地的所有费用,如贷款利息、地方政府杂费和其他持续持有成本。

新法律主要针对的是小型私人开发项目(个人、私人信托和自管养老金等架构)。由于新法律具有回溯性,不管土地是在2019年7月1日前获得与否,在此日期之后的所有空地持有费用都不可以用来抵税。因为没有祖父条款,修正案不仅会影响那些打算用来开发的空地,还会影响到那些已经在开发的项目。这一变动和之前的两条税收变化相呼应,即禁止前往出租住宅物业的交通费用抵扣和出租住宅物业设备的折旧抵扣。

进一步,新法律不仅针对纯粹的住宅用地。那些没有“实质性”建筑物的土地,持有费用也是不可以抵扣。这里有个问题,立法没有明确界定“实质性”的含义。但是该法案举例说,一个筒仓或剪棚可以说是实质性的,但一个住宅车库却不符合要求。

如果你的空地持有费用在新法律下不允许用来税务抵扣,那么它们通常会被添加到资产成本中,用于资本利得税(CGT)的计算。这意味着,在将来,你变卖该财产时,他们可能会减少任何资本利得收益。注意,在1991年8月21日以前购买的资本利得资产的持有费用是不可以加到成本基数上的, 即不可以用来减少资本利得收益或增加资本利得损失。

新法律会有一些例外吗?答案是有。有些空地的持有费用还是可以用来税务抵扣的,比如按照市场协议租赁给第三方用于商业活动的空置土地,此外,用于从事农业生产的土地通常也不包括在新规中。然而,如果农业用地上有住宅,或正在建设中的住宅,抵扣额仍有可能被取消或至少在一定程度上。

还有,那些由于受到自然灾害或业主无能为力控制的空地和在一段时间内无法用于产生收入的土地也是可以豁免新法律的约束。

如果你(或某些关联方)在该土地上经营生意,或该土地为公司、养老基金(SMSFs除外)、管理投资信托基金或某些公共信托基金所持有,上述修正案同样不适用。

如果您对于正在或即将开发的项目有任何税务问题,欢迎同我们皮特马丁会计师事务所联系。

皮特马丁会计师事务所 Pitt Martin 是一家提供税务,会计,生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法,以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 robert@pittmartin.com.au。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心,是一家拥有可以说中文合伙人的会计师事务所。

本文内容仅供参考,不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性,我们在发布时已致力于提供及时、准确的信息,但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

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