应计税警报- 2023年10月

Take a look at our October 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.


With the cost of living crisis and increase in interest rates hitting Australian households, there is growing evidence that many are falling into financial stress. 正是在这种背景下,澳门赌场官网证券和投资委员会(ASIC)向多家银行发出了一封公开信, 信贷机构, 和银行, calling on them to ensure that their customers have the appropriate level of support.

ASIC has reminded lenders that under s 72 of the National Credit Code, 如果供应商被告知这些信用义务无法履行,他们必须考虑更改客户的信用合同. Credit providers must also ensure that credit activities authorised by their licence are engaged in efficiently, 诚实公正. 首先也是最重要的, 履行他们的义务, 贷款人必须主动与客户沟通,了解他们可以寻求困难援助的情况以及可用的选择.

困难选择可能是暂时的(例如推迟付款)或永久的(例如制定付款计划或更改/改变贷款偿还)。. Applications for financial hardship will usually be required to provide proof of hardship including reasons for the hardship, 当前澳门官方赌场和其他主要财务支出, as well as the level of repayments that can be afforded at the current time.

担心寻求困难安排将永久影响其未来信用评分的客户可以放心,因为这种影响只是暂时的. While hardship arrangements for certain credit products such as loans or credit cards can appear in credit reports, 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, no other details are included and the listing will be deleted after 12 months.

艰苦生活申请在何处获批, lenders should contact customers as the period of assistance comes to an end, to understand their most up-to-date financial circumstance and consider whether further assistance is required. 这包括确保客户了解在困难援助期结束时可能存在的任何欠款会发生什么.

当客户的困难援助被拒绝时, 书面理由必须与其他选项一起提供,包括向澳门赌场官网金融投诉管理局(AFCA)投诉该决定.

Subscriptions included in digital adoption boost: ATO clarification

ATO建议,新的和持续的订阅成本也可以作为促进数字采用的合格支出. This was not specified in the ATO’s original release on the measure.

额外的20%税收减免适用于中小型企业实体在2022年3月29日晚7:30至2023年6月30日AEDT期间发生的符合条件的支出. The boost is for business expenses and depreciating assets and is capped at $100,每个澳门官方赌场年度的支出为1万英镑. Eligible claimants can receive a maximum bonus deduction of $20,000 per income year.

在其最新版本中, ATO指出,一个好的经验法则是考虑“如果小企业没有数字化运营,他们是否会产生费用。. That is, if they hadn’t sought to adopt digital technologies in the running of their business”.

Using this rule of thumb, the ATO confirms that these costs are eligible:

  • 澳门赌场官网企业数字化的建议;
  • leasing digital equipment; and
  • repairs and improvements to eligible assets that aren’t capital 工作s.

至于某些开支是否合资格获提振,则须视乎开支的用途,以及该开支是否与有关小型企业的运作数码化有关. 例如, “the cost of a multifunction printer would not be eligible if it were intended to only make copies of paper documents. 然而, it would be claimable if being used to convert paper documents for digital use and storage”.

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, an ongoing subscription to an 澳门赌场官网 software platform for the business would qualify, as would a new subscription for digital content that is used in developing web content to advertise the business.


最近,税务监察长和税务申诉专员(IGTO)的一份报告建议改进小企业诉讼资助计划, aimed at delivering better access to justice and fairness for small businesses.

资助计划的初衷是为了减轻小企业纳税人面对ATO的不利影响, which is a well-resourced and experienced litigant in proceedings which are often complex and costly.

在与税务专员的争议中,在行政上诉法庭小企业税务部门自行代理的纳税人通常有资格获得ATO聘请外部法律代理的诉讼资金. Eligible small business 税payers will have reasonable costs of engaging an equivalent level of legal representation covered.

The report from the IGTO was mainly based on two completed dispute investigations, 纳税人表达了他们的担忧,即ATO试图将资金限制在运作他们事务所需的水平以下.

还有一些问题是,纳税人在签订这些协议时并不知道ATO的报销计算基础, 以及ATO“向纳税人的法律代表发送的大量电子邮件,质疑这些账单……影响了案件准备工作”。.

The IGTO notes that without the adoption of its suggested improvements to litigation funding by the ATO, 预期会有进一步的争端调查. 与此同时, 在回应, the ATO considers itself to be no longer bound by the original policy intent of the program, and has continued to confine the findings of the report to the two cases investigated, notwithstanding similar ATO actions and decisions that have been subject to further complaints to the IGTO.

然而, 据了解,ATO确实打算在承诺任何改进之前与利益相关者协商,报告中包含的IGTO建议将被视为这一过程的一部分. While changes may not be forthcoming for the small business litigation program, the takeaway for 税payers is that they can always turn to the IGTO, which provides an independent body to investigate the ATO’s decisions.


ATO已经加强了自我管理超级基金(SMSF)领域的合规活动,以应对越来越多的基金被确定为不遵守养老金义务. 2023年, the ATO says it has issued double the amount of 税 and penalties when compared with the 2022 income year, 被取消资格的人数增加了两倍.

2023年, ATO compliance actions included issuing an additional $29 million in income 税 liabilities, 行政和税收不足罚款, 以及SMSF受托人和/或成员的利息, which is double the amount of 税 and penalties the ATO issued in 2022. 除了, 在2023澳门官方赌场年度,共有753名受托人被取消资格, and that is more than triple the amount of disqualifications in the 2022 income year.

根据ATO, the most common reason for applying penalties was the illegal early access of super benefits by fund members. 它提醒SMSF受托人,他们有责任确保成员在任何资金释放之前满足释放条件. 受托人亦应留意,某些豁免条款有兑现限制,从而限制福利的形式(即一次过付款或退休金)或可支付的福利金额.

Common conditions of release include the fund member having reached preservation age and retired, 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, where a member meets eligibility requirements under certain special circumstances, they are able to have at least part of their super benefits released before reaching preservation age. 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, ATO提醒smsf受托人,他们的基金必须每年由合格的审计师进行审计,并且必须在截止日期之前提交年度申报表. This blitz on the SMSF compliance is set to continue all through until the end of the 2024 income year, ATO明确表示,它将对那些持续不履行义务、严重违反养老金法的受托人采取“坚决行动”.

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.

Accru is an award-winning net工作 of independently owned 澳门赌场官网 firms. 我们帮助企业成长, thrive and generate wealth for their owners while managing financial risk and compliance.
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