应计税警报- 2023年10月

看看我们2023年10月可能影响您业务的税务发展快照, 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.

ASIC呼吁贷款机构支持客户

随着生活成本危机和利率上升打击澳门赌场官网家庭, 越来越多的证据表明,许多人正陷入财务压力. It is with this background that the Australian Securities and Investments Commission (ASIC) has issued an open letter to various banks, 信贷机构, 和银行, 呼吁他们确保他们的客户得到适当水平的支持.

ASIC提醒贷款人,根据《澳门赌场官网》第72条, providers must consider varying a customer’s credit contract if they are notified that these credit obligations are unable to be met. 信贷提供者还必须确保有效地从事其牌照授权的信贷活动, 诚实公正. 首先也是最重要的, 履行他们的义务, lenders must proactively communicate to customers about the circumstances in which they can seek hardship assistance and the options that are available.

Hardship options may be temporary (eg deferring a payment) or permanent (eg setting up a payment plan or altering/varying loan repayments). 经济困难的申请通常需要提供经济困难的证明,包括经济困难的原因, 当前澳门官方赌场和其他主要财务支出, 以及当前所能支付的还款水平.

Customers worried that seeking hardship arrangements will permanently affect their future credit scores can rest easy knowing the effects are only temporary. 而某些信贷产品,如贷款或信用卡的困难安排可以出现在信用报告中, 该报告将只显示该安排实施的月份, 或者这种安排是永久性的, 每个月的贷款是不同的, 不包括其他细节,上市将在12个月后删除.

艰苦生活申请在何处获批, 贷款机构应在援助期结束时澳门赌场官网客户, 了解他们最新的财务状况,并考虑是否需要进一步的援助. This includes ensuring that customers understand what happens to any arrears that may exist at the end of the hardship assistance period.

当客户的困难援助被拒绝时, written reasons must be provided along with other options including making a complaint to the Australian Financial Complaints Authority (AFCA) about the decision.

数字推广中包含的订阅:ATO澄清

The ATO has advised that new and ongoing subscription costs can also qualify as eligible expenditure for the purposes of the digital adoption boost. 这在ATO最初发布的措施中没有具体说明.

The additional 20% 税 deduction applies to eligible expenditure incurred by small and medium business entities between 7:30 pm AEDT on 29 March 2022 and 30 June 2023. 这一提振是用于商业支出和折旧资产,上限为100美元,每个澳门官方赌场年度的支出为1万英镑. 合资格的申领人每入息年度最多可获得20,000元的奖金扣除.

在其最新版本中, the ATO states that a good rule of thumb is to consider “if the small business would have incurred the expense if they didn’t operate digitally. 也就是说,如果他们没有寻求在业务运营中采用数字技术的话。”.

使用这个经验法则,ATO确认这些费用是符合条件的:

  • 澳门赌场官网企业数字化的建议;
  • leasing digital equipment; and
  • 非基本建设工程的合格资产的维修和改善.

Whether some expenditure is eligible for the boost will depend on its purpose and its link to digitising the operations of the specific small business. 例如, “如果多功能打印机只用于复印纸质文件,那么它的成本就不符合条件. 但是,如果用于将纸质文件转换为数字使用和存储,则可以索赔。”.

重要的是, the ATO states that new and ongoing subscription costs can also qualify as eligible expenditure if it relates to a 税payer’s digital operations; for example, 为企业持续订阅澳门赌场官网软件平台将符合条件, 还有一种新的数字内容订阅,用于开发网络内容,为业务做广告.

小企业诉讼资金:建议改进

A recent Inspector-General of 税ation and 税ation Ombudsman (IGTO) report has recommended improvements to the small business litigation funding program, 旨在为小企业提供更好的司法和公平.

The original intention of the funding program was to mitigate the disadvantage that small business 税payers face against the ATO, 在通常复杂和昂贵的诉讼中,谁是资源丰富和经验丰富的诉讼当事人.

税payers that are self-represented in the Administrative Appeals Tribunal Small 业务 税ation Division in disputes with the Commissioner of 税ation are generally eligible for litigation funding where the ATO engages external legal representation. 符合条件的小企业纳税人将有合理的费用聘请同等水平的法律代表.

IGTO的报告主要基于两项已完成的争端调查, where 税payers expressed concerns that the ATO had attempted to cap the funding to levels below that necessary to run their matter.

There were also questions as to the ATO’s calculation basis for reimbursements which 税payers were not made aware of when entering these agreements, and the ATO’s “numerous emails to the 税payers’ legal representatives questioning the bills which … detracted from case preparation”.

IGTO指出,如果不采纳其建议的对ATO诉讼资金的改进, 预期会有进一步的争端调查. 与此同时, 在回应, ATO认为自己不再受该计划的原始政策意图的约束, 并继续将报告的调查结果限于所调查的两个案件, 尽管ATO的类似行动和决定受到了向IGTO提出的进一步投诉.

然而, it is understood that the ATO does intend to consult with stakeholders before committing to any improvements and that the IGTO recommendations contained in the report will be considered as a part of this process. 而小企业诉讼项目可能不会马上发生变化, 纳税人的收获是,他们总是可以求助于IGTO, 它提供了一个独立的机构来调查税务局的决定.

SMSF遵从性活动升级

The ATO has ramped up compliance activity in the self managed super fund (SMSF) space 在回应 to an increasing number of funds that have been identified as not complying with superannuation obligations. 2023年, ATO表示,与2022年的澳门官方赌场年度相比,它已经征收了两倍的税款和罚款, 被取消资格的人数增加了两倍.

2023年, ATO的合规行动包括额外征收2900万美元的所得税, 行政和税收不足罚款, 以及SMSF受托人和/或成员的利息, 这是ATO在2022年发出的税收和罚款金额的两倍. 除了, 在2023澳门官方赌场年度,共有753名受托人被取消资格, 这是2022年澳门官方赌场年度被取消资格人数的三倍多.

根据ATO, 实施处罚的最常见原因是基金成员非法提前领取养老金. It reminds SMSF trustees that they have a responsibility to ensure that members have met a condition of release before any funds are released. Trustees should also be aware that some conditions of release have cashing restrictions which restrict the form of benefit (ie lump sum or pension) or the amount of benefit that can be paid.

通常的释放条件包括基金成员已达到保留年龄并退休, or commenced a transition-to-retirement income stream; ceasing an employment arrangement on or after the age of 60; being 65 years old even though they haven’t retired; or having died.

如果不符合一般的释放条件, 在某些特殊情况下,会员是否符合资格要求, 他们至少可以在达到保存年龄之前获得部分退休金. 这些特殊情况包括基金成员:

  • 终止有酬雇佣;
  • 暂时或永久丧失行为能力;
  • 正遭受严重的经济困难;
  • 符合同情理由的条件;
  • has a terminal medical condition; or
  • 参加首次置业超级储蓄计划吗.

除了针对非法提前释放, the ATO has reminded trustees of SMSFs that their fund must be audited every year by a suitably qualified auditor and an annual return must be lodged by the due date. 这种对SMSF合规性的闪电战将一直持续到2024澳门官方赌场年度结束, with the ATO explicitly stating it will take “firm action” against trustees who persistently fail to comply with their obligations and seriously breach the superannuation laws.

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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