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[其他信息] OVER 最后跟贴：Mark 最后发表：luciahuang	YumeYuki 2012-11-19 21:52	51626	luciahuang 2012-11-20 20:38
[个人所得税] 今天收到 ATO 的 Tax Refund，莫名其妙地多收錢了! 最后跟贴：本帖最后由 cycwong21 于 2012-11-20 18:27 编辑 hc9004 发表于 2012-11-20 14:42 normally income 70K, if the dedution is around 5K , then will come up to 2000 refund on tax for t ... still shouldn't be that much... 最后发表：cycwong21	yw0830 2012-11-16 21:24	252098	cycwong21 2012-11-20 18:26
[个人所得税] 请教海外卖房的钱怎么汇过来最安全，不被ATO骚扰最后跟贴：平头老百姓靠自己移民过来，买房为澳洲政府做贡献，却被ATO弄得紧张得。。。。。。 ato好好把精力放在那些大笔大笔来洗钱的案子上吧最后发表：他乡是故乡 ...2	rhbc73 2012-9-13 22:50	457606	他乡是故乡 2012-11-20 15:27
[其他信息] 请教Gift Card算公司expenses吗？最后跟贴： AOTEA 发表于 2012-11-19 11:23 我也想知道，如果可以算公司开销，那我们家日常开销都去coles 和 woolworths 反正都用gift cards，可以 ... If the expense is private then obviously it is not deductible but if it is a gift to your clients then it is deductible. 最后发表：taxbreak	ninioldba 2012-11-19 09:07	81926	taxbreak 2012-11-20 12:53
[个人所得税] novated car leasing 最后跟贴： simonwang 发表于 2012-11-19 15:15 That's fine, most likely you will have some tax saving. The only exception might be the salary pac ... 谢谢！明天谈下来再看吧！最后发表：peterzhaoau ...2	jessie22 2012-3-17 21:51	395727	peterzhaoau 2012-11-19 20:50
[个人所得税] 分享资源： Grant Thornton的数据适用于2011／12退税及专业人员最后跟贴：One error in their document, can you find out? 最后发表：simonwang	神马浮云 2012-6-21 21:59	41663	simonwang 2012-11-19 12:30
[个人所得税] 请大家推荐好的会计师(投资房方面) - Mel 最后跟贴：I can help you 最后发表：taxbreak	Amy_XY 2012-11-17 18:58	51018	taxbreak 2012-11-19 10:30
[个人所得税] Super - Contribution Tax 最后跟贴：15% contribution tax is payable on "Concessional contributions". These include the 9% Superannuation Guarantee paid your employers, salary sacrifice contributions and personal tax deductible contributions by self-employed, non concessional contribution that is over the annual cap etc. Some contributions are not taxable. There are called Non-concessional Contributions. These include Personal after tax contributions, Spouse contributions and Government Co-contributions. 最后发表：taxbreak	william.wangzy 2012-11-18 21:15	21771	taxbreak 2012-11-19 08:48
[个人所得税] 请问大家有没有31号lodge的etax还没有收到refund的？最后跟贴： sunrongsz 发表于 2012-11-18 11:51 30号的没有收到呢你也是电子的？最后发表：cathyabc	cathyabc 2012-11-16 21:44	101094	cathyabc 2012-11-18 11:03
[个人所得税] 求助，报税，给ATO多交了200刀，可以退回来吗最后跟贴： hsqhugh 发表于 2012-11-17 10:02 我是从ATO下载的表格，amendment,寄过去，不久支票就寄来了。这是个办法，不错不错最后发表：澳洲公民	澳洲公民 2012-11-15 13:04	51107	澳洲公民 2012-11-17 11:34
[个人所得税] 收到ATO　来信最后跟贴：同病相连，我也收到了，2009年从香港HSBC汇来的买房的钱，请高人指点怎么解释过关？谢谢！最后发表：NDF ...2	rainmum 2012-11-12 13:07	555200	NDF 2012-11-16 23:41
[个人所得税] 退税问题 - 有关父母“房租”和房屋开支最后跟贴：学习最后发表：nsm777 ...2	jason121 2012-11-8 12:28	302862	nsm777 2012-11-16 10:24
[个人所得税] 关于PAYG instalments 最后跟贴：不晓得，帮顶~~~ ATO的STATEMENT偶也是经常看得云里雾里的,而且还会根本收不到！！(monkey08) 足迹达人多，应该可以帮到你。最后发表：marilyxu	greed 2012-11-15 08:26	82107	marilyxu 2012-11-16 09:03
[个人所得税] 问个个人税蛮有意思的事情最后跟贴：你那1000 应该是你的 allowance, 原来你WAGE 60000. 加上1000allowance, TAXABLE INCOME 61000 同时， 1000 也是你的deduction, 那么最后你的TAXABLE INCOME 还是60000 请注意， 1000的ALLOWANCE和1000的DEDUCTION都要体现在你的GROUP CERTIFICATE里面。最后发表：hc9004 ...2	ronin_0 2012-10-15 13:47	332891	hc9004 2012-11-15 20:30
[个人所得税] 昨天loge了e-tax,现在很害怕！！！(白担心一场，ATO今天给我打钱了）最后跟贴：严重歪楼啊.到底有没有被ato 追到呀? 最后发表：syd1820 ...2 3 4 5	lostmyway 2012-7-19 12:47	14913769	syd1820 2012-11-15 14:53
[个人所得税] 前2年都被ATO查了, 以后被查的机会大吗最后跟贴：为啥查你？最后发表：kennywww	DWS 2012-11-1 09:49	292622	kennywww 2012-11-15 13:44
[个人所得税] 同问请问吊死如何合理避税？最后跟贴：没有任何其他支出？不吃不喝只在房里睡觉？那敢情是傍上富婆了最后发表：ayuanx	DWS 2012-10-28 18:47	101493	ayuanx 2012-11-15 10:23
[个人所得税] 已经得到assessment letter但是没接到电子转款怎么办？最后跟贴： niunu 发表于 2012-11-14 20:51 看是不是你的银行账户填错了，税局钱打不进去就直接换寄支票给你了 good answer 最后发表：STS-TAX	年轻时代 2012-11-13 22:25	51102	STS-TAX 2012-11-15 08:47
[个人所得税] .. 最后跟贴： fcwr 发表于 2012-11-14 18:12 如果投资放，拿来租金现金收入，也就没什么税收福利了。买现时NG和可以折旧的房子过几年现金流正了就重组一下贷款再买一套咯反正交也是白交不用花在自己的房子里最后发表：owner ...2 3	fcwr 2012-10-28 09:35	635270	owner 2012-11-14 17:17
[公司所得税] 吐槽一下clayton一家退税agent，去了保证你后悔死最后跟贴： work4bills 发表于 2012-11-13 20:03 严重同意 most of time is but not always 最后发表：STS-TAX ...2 3	neale 2012-10-24 16:11	677149	STS-TAX 2012-11-14 10:04
[公司所得税] Trust账户内的client 款项算当年income么？最后跟贴：本帖最后由 taxbreak 于 2012-11-14 09:17 编辑请教一下，从行业角度，Client's Trust account内的钱不算是“收入”。因为按照法规，需要业务完成，客人同意后转出。但是客人需要预先支付deposit 进trust。客人同意后从trust 转进operation account（或其他账户）correct 请问：Client's trust account 内的钱算sales/ turnover or income么？the cash is an asset and you also create a liability against it 请问ATO对应的说明在哪里？谢谢！This is General accounting principle. From tax point of view you have not "derived" income from the transaction. You are holding the money on your clients' behalf 还有一个问题：客人提前支付的deposit 包括其他第三方费用，比如search，报告等等。这些实质是从trust 直接代客人支付给第三方的。通常要求第三方开的是客人名字的收据。这些能故意算成sales么？（比如要求第三方开成给我们的收据）（还是说就必须算成sales；然后支出为cost）Depends on how the accountant treat it for accounting purposes but for tax it would be the same either way. Do you want to report more income for Visas? 最后发表：taxbreak	年轻时代 2012-11-13 22:32	11221	taxbreak 2012-11-14 09:16
[个人所得税] 想不通的古怪，请教会计达人最后跟贴： mysimsyd 发表于 2012-11-13 13:19 简单，楼主就说你做不了，但别人可能能做，叫他们找别人不就行了似乎成功地推掉了。就是留了个尾巴。。。如果三个月之后不回头找我，才能肯定最后发表：Linda-奔跑中	Linda-奔跑中 2012-11-8 19:59	151522	Linda-奔跑中 2012-11-13 20:12
[个人所得税] 为什么买了私人医保还是被charge medicare levy了呢最后跟贴：很多客户都被混淆去买了私人保险。。。。汗最后发表：STS-TAX	恢恢 2012-11-12 17:27	81555	STS-TAX 2012-11-13 18:42
[个人所得税] 吐槽一下ATO 去年查了今年还查！最后跟贴：我们也直接给了没查最后发表：irenejicn	上书房行走 2012-11-13 11:43	121719	irenejicn 2012-11-13 13:23
[个人所得税] 请问关于primary production. 最后跟贴：You must have reported the business income in the wrong column in your 2012 tax return. 最后发表：taxbreak	angrybird 2012-11-12 18:57	11139	taxbreak 2012-11-13 13:00
[个人所得税] 请教大家有关投资房退税最后跟贴：学习最后发表：wcsydney2000	timajia 2012-9-4 21:30	211957	wcsydney2000 2012-11-12 20:05
[个人所得税] Novated lease报税时T1一栏Deduction的问题最后跟贴：本来车子的running cost都算税前了已经帮你省税了最后发表：xm2w	新生活主张 2012-10-31 00:51	111580	xm2w 2012-11-10 16:00
[个人所得税] 税号被盗问题最后跟贴：看来是我想多了最后发表：宝贝丫头	宝贝丫头 2012-11-9 00:13	164444	宝贝丫头 2012-11-9 21:07
[其他信息] 关于salary sacrifice买车避税的详细问题最后跟贴：想太多没用，你就打横想，用税前的工资买车。最后发表：henda	ewanka 2012-10-28 18:42	163127	henda 2012-11-9 16:03
[个人所得税] Adjust FY2011 TAX, POSSIBLE??? 最后跟贴：Medicare Levy Surcharge: http://www.ato.gov.au/individual ... amp;page=13&H13 最后发表：cycwong21 ...2	everyday 2012-11-7 22:06	453502	cycwong21 2012-11-9 12:05
[个人所得税] 边远地区，配偶tax offset的问题最后跟贴：Since your wife has good income, she could claim zone tax offset at her own tax return. If your wife is at refund situation, and yours is at payable situation, then you claim your wife zone tax offset at your tax return to reduce your tax payable. http://www.ato.gov.au/individual ... 172.htm&page=14 http://www.ato.gov.au/individual ... =/content/46068.htm 最后发表：cycwong21	ewanka 2012-10-31 00:45	71303	cycwong21 2012-11-9 11:56
[个人所得税] 关于旅行费用FBT的问题最后跟贴：Your employer pays or reimburses you the cost mentioned above, you can't claim any deduction. Your employer also will not reimburse you any private component of a travel. Regarding the business travel followed by private holiday, the accommodation is pro rata. Hwoever, the airfare is case by case, it could be entirely cover by the employer or split. Anyway, you have answered your question: 单位给我报销了一半. 一半的用途是为了工作，一半是私人. So no deduction. 最后发表：simonwang	ewanka 2012-10-29 00:03	91369	simonwang 2012-11-9 11:44
[个人所得税] novated lease 和车辆费用最后跟贴：Do not risk. 最后发表：simonwang	Henrychen 2012-10-31 19:24	61606	simonwang 2012-11-9 11:37
[其他信息] 大额钱在银行走个形势，会引起税局注意吗最后跟贴：银行对一万以上的汇款都会想ATO report的，ATO有个庞大的反洗钱，反逃税的系统，系统用的人工智能技术，通过你账户的流水帐分析得出你是否洗钱或逃税。最后发表：bowensyd	lyang97 2012-11-7 16:31	253163	bowensyd 2012-11-8 22:20
[个人所得税] 今早受到ATO的短消息，通知我的退税delay了。最后跟贴：还没去做退税，最后发表：alook ...2	土豆花生 2012-10-30 09:58	403697	alook 2012-11-8 13:23
[个人所得税] tax amendment的风险高吗最后跟贴： oz2009 发表于 2012-11-7 20:13 有一部分是国内发票冲的，还是怕查。国内发票有了如果能提供付款证明比如说信用卡单银行单的就十拿九稳了如果是国内路边买的收据我劝你就别报了不是说一定不会接受但是风险就高了而且也不是自己应得的最后发表：taxbreak	oz2009 2012-11-7 19:44	91540	taxbreak 2012-11-7 20:18
[其他信息] MID-YEAR ECONOMIC AND FISCAL OUTLOOK 最后跟贴：本帖最后由 3IX37 于 2012-11-7 18:02 编辑 For whoever likes to see a big picture, here is a bit bed time reading. Mid-year economic and fiscal outlook for 2012/13 CCH Summary (Extract) on 22 October 2012 The government has released Mid-year Economic and Fiscal Outlook 2012-13 (MYEFO), with the budget returning to surplus this financial year as scheduled, despite worsening global conditions cutting almost $22b from tax receipts, including a write-down of $4b in 2012/13 alone. As part of MYEFO, the government has discussed some measures relating to tax and superannuation as follows. ACNC — removal of ASIC fee From 1 July 2013, the annual review fee that is currently charged by ASIC for corporations that are registered with the Australian Charities and Not-for-profits Commission (ACNC) will be removed. This fee is being removed as ASIC will no longer need to perform annual reviews in respect of entities registered with the ACNC. The ACNC will now be assuming oversight of these entities. Baby Bonus — reduce to $3,000 for second and subsequent children From 1 July 2013, the Baby Bonus payment for second and subsequent children will be reduced to $3,000. In addition, eligible families will remain able to claim Family Tax Benefit Part A and/or Part B, as well as the Child Care Rebate and the new Schoolkids Bonus, to assist them with the costs of raising their child. CGT Extensions to the taxation relief to facilitate Stronger Super Merging superannuation funds will be given greater flexibility by making the following changes to the taxation relief to support Stronger Super: backdating the taxation relief for mergers to apply from 1 October 2011 extending the relief to all revenue assets regardless of the net position of the entity removing the 12-month rule which prevents certain losses from being transferred, and ensuring that members transferred under MySuper retain the right to claim a personal tax deduction in the new fund. See also the Minister for Financial Services and Superannuation media release of 3 August 2012. Loss relief for the Military Superannuation Benefits Fund Loss relief will be provided to the trustee of the Military Superannuation Benefits Fund to allow the transfer, on or before 1 July 2012, of realised tax losses to the ARIA Investments Trust. This measure facilitates the government’s previous decision to consolidate the trustee arrangements of the Commonwealth’s main civilian and military superannuation schemes. Commonwealth penalty unit to increase To reflect inflation, the value of all Commonwealth penalty units is proposed to increase from $110 to $170, with effect from up to one month after the amending legislation receives royal assent. The amending Bill (Crimes Legislation Amendment (Serious Drugs, Identity Crime and Other Measures) Bill 2012) has been introduced to parliament. Court fees — increase Fees charged by the Family Court, the Federal Court, the Federal Magistrates Court and the High Court will be increased. This measure builds on the 2012/13 Budget measure. See also the Attorney-General’s media release of 10 September 2012. FBT Reform of living-away-from-home allowances and benefits The start date of the reforms to living-away-from-home (LAFH) allowances and benefits, announced in the 2011-12 Mid-Year Economic and Fiscal Outlook (MYEFO) and the 2012/13 Budget, has been deferred from 1 July 2012 to 1 October 2012. See also the Assistant Treasurer’s media release on 28 June 2012. Removal of concessional treatment of “in-house” fringe benefits if accessed through a salary sacrifice arrangement The concessional FBT treatment for in-house fringe benefits will be removed if they are accessed by way of a salary sacrifice arrangement. This measure will apply from 22 October 2012 for salary sacrifice arrangements entered into from its announcement on 22 October 2012, and from 1 April 2014 for salary sacrifice arrangements entered into prior to its announcement on 22 October 2012. GST Reforms to the GST margin scheme The proposed restructure of the margin scheme provisions announced in the 2010/11 Budget will not proceed. Through public consultation it became clear that the restructure was likely to deliver little, if any, benefit. The government will proceed with the minor technical amendment relating to subdivided land. Extending the scope of the technical amendment relating to subdivided land will ensure that taxpayers are able to use the consideration method, the valuation method, or the GST-inclusive market value method, whichever is appropriate, when calculating the margin on a taxable supply of subdivided land. The amendment will apply from the first quarterly tax period after assent, rather than from 1 July 2012 as previously announced. Restrictions on GST refunds — revisions and changed start date Revisions have been made to the 2009/10 Budget measure relating to GST administration. The revisions concern the implementation of a recommendation to amend the GST law to clarify the circumstances in which the restriction on refunds applies to overpayments of GST. The revisions will allow taxpayers to self-assess their entitlement to a GST refund by reference to particular criteria and will ensure that the restriction on refunds also applies to refunds associated with miscalculations of GST payable on a supply. The amendments will apply to tax periods commencing on or after 17 August 2012. See also the Assistant Treasurer’s media release of 17 August 2012. International tax — TIEA countries The list of countries reported in the Taxation Administration Regulations 1976 whose residents are eligible to access a reduced rate of withholding tax on certain distributions from Australian managed investment trusts has been updated, with effect from 1 July 2012. This measure updates the list to include the Cook Islands, Macau, Mauritius and the Republic of Korea. The reduced withholding tax rate is restricted to residents of countries with which Australia has effective exchange of information arrangements and which are listed in the Regulations. MITs Concessional tax treatment for energy efficient buildings A 10% concessional final withholding tax rate will be introduced for fund payments to non-residents in countries that have an exchange of information arrangement with Australia. The concessional tax rate will apply to fund payments from managed investment trusts (MIT) that only invest in newly constructed energy efficient commercial buildings. See also the joint media release of 27 June 2012 issued by the Assistant Treasurer and the Parliamentary Secretary for Climate Change and Energy Efficiency. New tax system — deferral to streamline trust reform The start date of the new tax system for managed investment trusts (MITs) will be deferred by 12 months to 1 July 2014. The deferred start date will coincide with the proposed start date for the broader reform of trust income taxation. This will allow more time to develop the law and for industry to prepare for changes. The government will also amend the tax law to allow MITs and certain other trusts to continue to disregard the trust streaming provisions for the 2012/13 and 2013/14 income years unless they have elected or elect to apply these rules. This will ensure the interim arrangements for MITs continue to apply until the commencement of the new tax system for MITs. See also the Assistant Treasurer’s media release of 30 July 2012. Monthly PAYG instalments for large companies Tax instalments for large companies will be better aligned with their income and trading conditions by requiring companies to make Pay As You Go (PAYG) income tax instalments monthly, rather than quarterly. This will also align large companies’ PAYG instalments with their GST payments. This reform will be phased in over three years, with companies moving to monthly PAYG instalments: from 1 January 2014 for companies with a turnover of $1b or more (around 350 companies) from 1 January 2015 for companies with a turnover of $100m or more (around 2,500 companies), and from 1 January 2016 for companies with a turnover of $20m or more (around 10,500 companies). Personal income tax Ensuring similar income tax treatment for beneficiaries of the household assistance package An income tax exemption has been provided for the proportion of the transitional farm family payment (TFFP) provided to recipients in lieu of the clean energy advance. Payments of the clean energy advance to other transfer payment recipients are already exempt from income tax. This measure ensures that TFFP recipients are taxed in a similar manner to other recipients of household income. Exempting Income Support Bonus from income tax The government has exempted from income tax the Income Support Bonus provided to recipients of certain payments and allowances. The Income Support Bonus was announced in the 2012/13 Budget. Exemption of pay and allowances for Operation Riverbank and Palate II personnel The income tax exemption for base pay and allowances paid to Australian Defence Force personnel deployed on Operation Riverbank and Operation Palate II has been extended until 31 December 2013. Overseas forces tax offset for Operation Aslan personnel The overseas forces tax offset has been made available for Australian Defence Force personnel deployed on Operation Aslan. Tax concessions for Australian Defence Force personnel deployed to Libya Income tax concessions have been provided to Australian Defence Force personnel deployed in support of the United Nations Security Council Resolutions 1970 and 1973 to enforce a no-fly-zone in relation to Libya during 2011. Philanthropy — updating DGRs Since the 2012/13 Budget, the following have been approved as deductible gift recipients (DGRs): Australia for UNHCR, from 28 June 2012 Yachad Accelerated Learning Project, from 1 July 2012 to 30 June 2015 The Diamond Jubilee Trust Australia, from 1 November 2012 to 30 June 2015, and Teach for Australia, from 1 January 2013 Private Health Insurance Rebate Indexing the government’s contribution The government’s contribution to private health insurance will be calculated using commercial premiums as at 1 April 2013 and then indexed annually by the lesser of CPI or the actual increase in commercial premiums. In conjunction with this measure, arrangements for the 2013 premium setting round will be streamlined. The measure will take effect from 1 April 2014. Removal of rebate on lifetime health cover loading The Private Health Insurance (PHI) Rebate on the Lifetime Health Cover (LHC) loading component of PHI premiums will be removed. The LHC loading is an additional 2% charge to a person’s PHI premium for every year elapsed after their thirty-first birthday before they take out PHI. LHC loadings are only payable against the hospital component of a person’s PHI premium. The measure will take effect from 1 July 2013. Superannuation Greater certainty in relation to fund managers The government will ensure that superannuation fund members are not disadvantaged where their benefits are rolled over within a fund or between funds in response to the Stronger Super reforms. Currently, the superannuation tax laws provide for a “proportioning rule”, which is an integrity rule designed to remove individual members’ capacity to reduce their tax liability by manipulating the “taxable” and “tax-free” components of their superannuation benefits. As an integrity rule addressing the behaviour of individual members, the proportioning rule was intended to apply only to transactions that are within the control of the individual members. This measure will ensure that the proportioning rule does not apply to transactions that are beyond the control of individual members. This is expected to provide greater certainty for superannuation funds that are considering entering into superannuation fund mergers and certain transactions in response to Stronger Super. Transfer of lost member accounts to the Tax Office Reforms will be implemented to preserve the value of lost member accounts in the superannuation system, and ensure more of these accounts are reunited with their owners. The following are proposed to take effect from 31 December 2012: the account balance threshold below which inactive accounts, and accounts of uncontactable members, are required to be transferred to Tax Office will be increased from $200 to $2,000, and the period of inactivity before an account of an unidentifiable member is required to be transferred to the Tax Office will be reduced from five years to 12 months. The Tax Office will use its data matching resources to match these lost accounts with members and assist those members to be reunited with their lost superannuation. The government will consult further on additional ways to facilitate this process of reuniting members with their lost accounts. In addition, the government will pay interest at a rate equivalent to CPI inflation from 1 July 2013 on all superannuation accounts reclaimed from the Tax Office. SMSF levy reforms The levy imposed on SMSFs will be reformed, by ensuring the levy is collected from SMSFs in a more timely way, and increasing the levy to ensure the Tax Office’s costs of regulating the sector are fully recovered. Payment of the SMSF levy will be brought forward such that it is levied and collected in the same income year. This will ensure consistency with APRA regulated funds, which pay the Superannuation Supervisory Levy in the same financial year it is levied. The change in the timing of the collection of the SMSF levy will be phased in over the two years 2013/14 and 2014/15. In addition, the SMSF levy will be increased from $191 to $259 pa from 2013/14. Deceased estates The law will be amended to allow the tax exemption for earnings on assets supporting superannuation pensions to continue following the death of a fund member in the pension phase until the deceased member’s benefits have been paid out of the fund. This change will have effect from 1 July 2012. Superannuation Consumer Centre The government will provide $10m over three years as a contribution to a non-government investment fund, the earnings of which will be used to fund the ongoing costs of a new Superannuation Consumer Centre (SCC). The government’s contribution will be contingent on matching funds being provided by industry. The SCC forms part of the government’s response to the Super System Review. The SCC will be a non-profit organisation with a primary focus on superannuation policy research and related consumer advocacy. SuperStream — reduction in Superannuation Supervisory levy The SuperStream component of the Superannuation Supervisory levy being collected from APRA regulated super funds will be reduced. Tax administration — personal liability for corporate fault A number of provisions in the taxation laws that impose a personal liability on individuals involved in the management of a company, for offences committed by the company, will be removed. This measure forms part of a broader project to implement a nationally consistent approach for imposing personal liability on individuals for corporate fault, and removing excessive regulatory burdens on company directors. See also the Parliamentary Secretary to the Treasurer’s media release of 14 August 2012 . Tax agent services regime — financial advisers Financial advisers who provide tax advice will be brought into the tax agent services regime, with effect from 1 July 2013. There will be a three-year transitional period to ensure that those in the financial services industry have appropriate time to adapt to the new regulatory requirements. Tax compliance The government will provide $390m to the Tax Office to continue to improve overall compliance with the tax and superannuation system. This will allow the Tax Office to: continue strategic compliance initiatives to ensure Australians continue to pay their fair share of tax and that a level playing field is maintained for small business follow-up on long-term outstanding debts follow-up on lodgments for businesses, with two or more years of outstanding lodgments address the escalation in the promotion and participation in tax avoidance and tax evasion schemes in Australia, and target non-compliance relating to profit from criminal activities and organised crime, ensuring taxation and superannuation obligations are met. Tax laws — miscellaneous amendments Minor amendments will be made to the tax laws to correct technical defects, remove anomalies and address unintended outcomes which have been recently identified throughout the tax legislation. The amendments will address minor technical issues identified throughout the tax laws, including income tax, GST, fuel tax, minerals resource rent tax and petroleum resource rent tax legislation. TOFA Stages 3 & 4 — extending the time for putting in place tax allocation hedging documentation for existing arrangements The transitional provision for Taxation of Financial Arrangements (TOFA) Stages 3 and 4 will be amended to allow taxpayers additional time to comply with certain tax hedging documentation requirements with respect to existing financial arrangements. Taxpayers will be given until the later of 30 June 2011 and “at or soon after the making of a hedging election” to comply with tax hedging documentation requirements relating to the tax allocation of gains and losses. The amendments will apply from the start of the income year in which the TOFA Stages 3 and 4 provisions start to apply to the taxpayer. WET — deferral of the wine producer rebate integrity measure The start date of the 2012/13 Budget measure relating to the wine equalisation tax (WET) has been deferred to the later of 1 December 2012 or the date of assent of the amending legislation. The measure was originally announced to commence on 1 July 2012. See also the Assistant Treasurer’s media release of 29 June 2012. reference: http://www.cch.com.au/au/News/Sh ... ID=38897&Type=F http://www.budget.gov.au/2012-13 ... d/2012-13_MYEFO.pdf 最后发表：3IX37	3IX37 2012-11-7 17:54	01473	3IX37 2012-11-7 17:54
[个人所得税] 关于Taxation Ruling TR 2000/2 最后跟贴： findcaiyzh 发表于 2012-11-7 10:48 看看这样行不行，以投资房方式买新房。假设目前自主房值35w,Redraw和Refinace出来30w。用于买投资房，投资 ... 不行了还是一样，ATO说，你Redraw/Refinance出来的30W在哪里？你说，买了新的房子B 新房子B，前半年在干啥？==〉在投资，利息扣税没问题后半年在干啥？==〉自主了？当然不能扣税事实操作有很多人投机也有人买了新房B，住新房，和税务局说新房B是用来投资的，用老房子的租金向ATO说这是新房的出租收入 ATO正严查此类呢，当然，也有没被查到了 1，撑死胆大的，饿死胆小的 2，出来混，愿赌服输，被查出来别后悔老实人不想多事的话，还是别这么干了最后发表：Poweregg	findcaiyzh 2012-11-2 10:05	81247	Poweregg 2012-11-7 12:51
[个人所得税] 该报tax return还是填non lodge form 最后跟贴： DreamRedMansion 发表于 2012-11-2 12:55 海外收入只有你需要在澳洲报税时才报。多谢，终于搞清楚了好像是不需要报的，只要填non lodgement . 最后发表：sherry597	sherry597 2012-11-1 16:26	41416	sherry597 2012-11-7 12:36
[个人所得税] 利息支出能carry forward到下一年吗？最后跟贴： taxbreak 发表于 2012-11-6 21:08 先抵消当年的收入如果还是亏损的话可以留到明年同意。。可以留到明年。。但是要满足一些条件。。最后发表：lee2267	yayoyi 2012-11-6 13:51	41121	lee2267 2012-11-7 11:49