应计税警报- 2024年4月

看看我们2024年4月的税务发展快照,可能会影响您的业务, 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.

修订后的第三阶段减税政策现已成为法律

随着修订后的第三阶段减税法案成为法律, it’s a good time to understand how these changes will affect you and how to plan your 税es for the future more effectively. 新的税率将从2024年7月1日起实施. 

澳门官方赌场年度, 一个人挣67美元,600 annually (the median income from the latest Australian Bureau of Statistics data) will be expected to pay around $12,所得税437美元. 随着2024-2025澳门官方赌场年度的新税率的出台, 假设他们挣的钱一样多, 他们将支付11美元,068美元的所得税——节省了大约1美元的税款,全年369英镑, 或者每周26美元左右. 

一个人挣98美元,176 annually (the average income from the latest average weekly ordinary time earnings data) will have an income 税 bill of around $22,2023-2024澳门官方赌场年度为374. 然而, 这将降至20美元,新税率于2024-2025年度生效时,为240英镑, 从而节省了大约2美元的税款,全年133英镑, 或者每周41美元. 

类似的, 一个人挣180美元,000人有望节省3美元的税款,全年729英镑, or $71 per week; they will pay income 税 of $51,2023-2024年为667美元,相比之下为47美元,938 in 2024–2025. 

These revised 税 cuts were introduced as a cost-of-living relief measure by the government to put more money back in the pockets of Australian 工作ers so they can deal with recent skyrocketing inflation. By also giving a proportional 税 cut to 工作ing holiday makers and foreign residents the government is banking on more spending from that segment which will boost the economy overall. 

与修订后的所得税削减有关, 政府还提高了符合条件的单身人士的低澳门官方赌场医疗保险征税门槛, 家庭, 老年人和养老金领取者申请当年的澳门官方赌场, 这意味着更多的低澳门官方赌场者可以避免支付2%的医疗保险税, 或将缴付减收的征款.

澳门赌场官网自我教育费用扣除的复习

随着各种职业的国际会议的回归, 可扣除的费用,如住宿, 与自学相关的伙食费和学费将再次在纳税时发挥作用. 一般, 与工作相关的自学费用,如果能提高技能和知识,就可以免税, 或者导致与当前创收工作相关的澳门官方赌场增加, 申索扣除的人. 

Self-education expenses include the costs of courses at an education institution (whether leading to a formal qualification or not), 由专业机构或行业机构提供的课程, 参加与工作相关的会议或研讨会, 自主学习和游学(无论是在澳门赌场官网境内还是海外). 

Self-education expenses are 税-deductible if your income-earning activities are based on the exercise of a skill, 或者一些特定的知识, and self-education enables you to maintain or improve that skill or knowledge; and/or the self-education objectively leads to, 或可能导致, an increase in your income from your income-earning activities in the future (eg through a real opportunity of promotion, 或有资格获得更高的薪级或奖金).

You cannot deduct self-education expenses if the education is undertaken or designed to obtain employment, 获得新工作, 或者开展一项新的赚钱活动(无论是在公司还是在目前的工作中)。.

A deduction is also not available if you weren’t undertaking income-earning activities to derive assessable income (either by employment, 在你产生自我教育费用的时候进行商业或其他方式). 另外, you can’t claim a deduction for any government assistance you receive in the form of rebatable benefits (eg Youth Allowance, Austudy, ABSTUDY).

自我教育费用只能部分扣除, you need to apportion the amounts spent and claim only the part that relates to an income-earning purpose.

税务局审查更新的租约

ATO将在2024年再次运行更新租约的数据匹配计划, 涵盖2023-2024至2025-2026澳门官方赌场年度. 该计划于2021年首次启动,收集2018-2019澳门官方赌场年度的数据.

更新后的租赁数据将从各个车队和租赁集团收集, 包括麦克米兰莎士比亚集团, Smartgroup公司, SG舰队集团, Eclipx集团, LeasePlan, 丰田车队管理, LeasePLUS和澳力士澳门赌场官网.

从供应商收集的数据将包括一系列承租人/雇员身份识别细节, 雇主识别细节和租赁交易细节, 估计大约有240人,每个财政年度将有000人受到最新数据匹配计划的影响. The program will allow the ATO to identify and address 税 risks such as employers claiming GST credits incorrectly for paying the GST on the purchase of  vehicle, 与炉膛温度合规相关的风险, 员工错误地申请与机动车相关的税收减免. 

The ATO also uses data from this type of program to provide tailored advice and guidance through online messaging prompts when people are completing their 税 return, and for targeted prompter campaigns to identify any 税payers with novated leases who have claimed 工作-related expenses on their 税 returns.

为扩大政府带薪育儿假支付额外费用

The Treasurer has announced that the Federal Government will pay superannuation on paid parental leave from 1 July 2025. 其目的是退休金将由ATO管理, 这意味着雇主将不必代表政府处理这些付款. 此措施的进一步详情, 包括成本, 将在2024年5月公布的联邦预算中公布.

The Treasurer has said that this reform builds on the government’s 工作 to “modernise” paid parental leave and expand the payment to cover a full six months by 2026. The expansion to Australia’s Paid Parental Leave Scheme will give 家庭 an additional six weeks of paid parental leave in total: an extra two weeks of leave (for 22 weeks total) from 1 July 2024, 从2025年7月起增至24周,从2026年7月起增至26周.

Employers will continue to be involved in the administration of payments if an employee elects to take eight or more weeks of their entitlement consecutively. 对于任何较短的期限,澳门赌场官网服务局将直接支付个人费用.

小企业退休金结算所和SMSF银行账户验证

To safeguard retirement savings held in self managed superannuation funds (SMSFs) from fraud and misconduct, ATO正在推出新的安全功能. One new feature consists of checking for a match between an employee’s SMSF bank account details and the SMSF record when electronic payments are made via the Small 业务 退休金 Clearing House (SBSCH). 哪里存在不匹配, 在错误解决之前,SBSCH不能接受向员工的SMSF付款. 

SBSCH是免费的, online superannuation payments service (part of ATO Online Services) that small businesses can use to pay their super contributions in one transaction. 它的设计是为了简化代表员工缴纳养老金的过程, 员工人数不超过19人的小企业也可以使用, 或年总营业额少于1000万美元的企业. This service helps reduce the time and paper工作 associated with making super contributions for multiple employees across different super funds.

新的安全特性, 2024年3月15日起, 会否核对雇员的公积金账户资料是否与他们的公积金记录相符. 哪里存在不匹配, 或者员工没有列出他们的银行账户详细信息, 雇主将在SBSCH付款指示上收到“无效的超级基金银行详细信息”错误. 根据ATO, 发生错误的地方, 在问题解决之前,SBSCH不能接受向员工的SMSF付款. 

一旦分歧得到解决, employers will be able to update the employee’s SMSF bank details in SBSCH and submit payment instructions. 避免其他员工的延误, 然而, the ATO notes that SBSCH payment instructions can still be submitted for employees with valid super fund details ahead of resolution of any individual discrepancy. 

This security feature is just one of many that the ATO has been rolling out recently to safeguard retirement savings in SMSFs. 例如, the ATO now sends rollover alerts to members of SMSFs when a super fund uses the SMSF verification service to verify a fund’s details with the intention to roll super benefits into an SMSF. 这可以提醒smsf成员注意未经授权的滚动,以便他们可以采取行动阻止它. 

请与当地居民澳门赌场官网 Accru 顾问 如果您想了解更多有关这些税收发展如何影响您的信息. 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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