November 2017

ATO Finalises its Position in Relation to SMSF Event-Based Reporting

This article has been taken from the Australian Taxation Office’s website – you can find the original version HERE. If there is anything within this media release that you would like to speak with a knowledgeable and experienced accountant about; please don’t hesitate to get in touch with the team at Fortis Accounting Partners.  You can […]

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Top 10 Tips to Help Rental Property Owners Avoid Common Tax Mistakes

The ATO has recently published the below flyer to assist clients looking towards investing in a rental property. If you would like to speak with a knowledgeable and experienced accountant with regard to rental properties and taxation – please don’t hesitate to get in touch with the team here at Fortis Accounting Partners.  You can

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房产转售 (Property flipping)

澳洲税务局对于各种房产的相关税收发布一份指南。 其中有一部分,针对过去未曾获较大关注的部分提出建议: 房产转售(Property flipping) 这里的房产转售指的是,您有意图翻修购入的房产,而在整修的过程中,您确实将该房产作为自住屋使用;但整修一完成,您就打算将该房产售出。 这就是所谓的房产转售。 许多客户以为只要在持有该房产期间,将其作为自住屋使用,就能享有资产增值税的豁免。 但事实上只有在客户以该房产作为资本项目时,才能享有此豁免权。 意思是对于以重新投入房市为目的而整修的人来说,即使在返修期间作为自住房,澳洲税务局仍会根据您所获取的价差为基础来收税,并无法享有自住屋增值税豁免 (capital gain exemption) 税务局提出以下三种情形,作为一般税务规划的参考: 购置自用房产的个人:当您以长期自住或租用为主要目的购置房产,在持有期间进行房屋整修工程,最后却提早售出该房产,这样的情形下,多数时候能将该销售行为归类在资本项目下, 因此能享有自住屋豁免额或者在资产增值税方面的折扣。 购置投资房的个人:若您以售卖装修后的房产为主要购屋目的,则会被归于资产增值项目,无法享有自住屋豁免或资产增值税折扣。 从事室内装修之企业:若您经常或多次从事房产转售活动,并以类似企业的方式营运,则和上例一样,无法享有自住屋豁免或资产增值税折扣。 仅仅符合「持有房产的某段或全部期间,都将该房产作为自住屋」这项条件,并不足以满足资产增值税的豁免条件。 自住屋豁免只能降低资产增值税,无法为您减低获利项目的税收额度。 如有任何疑问,欢迎致电02 9267 0108或电邮info@exemplary-financial.flywheelsites.com

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黑色经济:政府近期盯上清洁及快递行业

上个月末,政府公布了将对清洁及快递服务公司进行重点审查的细节。 从2018年7月1日起,应税款项申报系统(taxable payment reporting system)将从建筑业扩展到清洁及快递服务行业。这表示这些企业需要向税务局申报他们与合同工在合约中签定的付款项目,包含每个合同工的付费以及整年度的总体付费。 税务局所指的「付款项目」涵盖任何形式的支付方式,包括各种非现金付款及尚待付款之款项。 建筑业从2012-13年度开始,已开始使用这类「进阶申报」。 通过这种方式自主申报方式,仅仅一年间就为澳洲政府额外带来了23亿澳元的所得税以及商品及服务税收入。 什么是清洁及快递服务? 这里提到的「清洁服务」及「快递服务」指的就是一般字面上的意思。 快递服务指的是将商品集中、递送至澳大利亚任何一个地点,并使用卡车、汽车、轿车、面包车、小货车、机车、电机车、脚踏车或其他不需电力的工具来运输货品,也包括徒步运输。 海运、血液供应、乘客运输,则不受此规范影响。 清洁服务指的是在任何结构、车辆、地点、表面、机器或设备上去除各种污垢的服务,包括办公室清洁、马路清扫、游泳池清洁、公园及各种大众设施清洁、大型文化或体育活动后的清洁服务。 若您的企业同时经营多项服务,只要其中有包含清洁或快递服务等,也会受到此政策影响。 您需要做什么? 受到影响的清洁及快递服务公司,其第一份年度报告(2018-19年度)需要在2019年8月29日前提交。 需申报给税务局的信息包括: ABN(若已知) 姓名 地址 支付给合同工的年度费用总额(含税) 付款项目中商品及服务税的总额 若您从合同工收到的付款明细同时包括劳务及商品,不管是单独列出或合并计费,您都必须向税务局申报款项总额。 如果您的企业可能会受到新政策的影响,且您目前还没有相关申报系统可以整合税务局需要的信息,建议您从现在开始及早规划。如有任何疑问,请致电02 9267 0108或电邮info@exemplary-financial.flywheelsites.com

黑色经济:政府近期盯上清洁及快递行业 Read More »

ATO statement regarding the ‘Paradise Papers’

  The International Consortium of Investigative Journalists (ICIJ) is today reporting about information they have in relation to offshore law firm Appleby.  A recent data release by the ICIJ has been named the ‘Paradise Papers’. The ATO has been working closely for several months with our partner agencies here and overseas in anticipation of a

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November Essential Tax Update – Company Tax Rate Rules; Protection of Whistleblowers; Property Flipping; Construction Contracts & GST For Cryptocurrency

Would you like to speak with a knowledgeable and experienced accountant with regard to any of the information in this month’s tax update?  The team at Fortis Accounting Partners is standing by to help clear up anything that you may find worrying or confusing – so please don’t hesitate to get in touch with us

November Essential Tax Update – Company Tax Rate Rules; Protection of Whistleblowers; Property Flipping; Construction Contracts & GST For Cryptocurrency Read More »

The Latest Black Economy targets; Cleaning and Courier Businesses

Would you like to speak with a knowledgeable and experienced accountant with regard to any of the information in this article?  The team at Fortis Accounting Partners is standing by to help clear up anything that you may find worrying or confusing – please don’t hesitate to get in touch with us on 02 9267

The Latest Black Economy targets; Cleaning and Courier Businesses Read More »

Reshika Kumar

Administration Officer

With her kind, caring and approachable nature, Reshika never fails to provide a positive, welcoming experience for our clients, assisting them as they walk in our door or call our office. She understands the power of customer service and is always willing to lend a hand.

With her fun and relaxed personality, Reshika is incredibly creative, especially when it comes to finding solutions for evolving challenges, from financial matters to marketing requirements and beyond. Holding a Masters of Business Administration with a major in Marketing and significant experience in the banking industry, Reshika has a unique combination of skills which makes her a real asset to Fortis.

Reshika is motivated to reach new heights, take risks and develop her career by working alongside Bernadette, our Client Administration Manager, and having the opportunity to learn new things such as new platforms and procedures.

Reshika is passionate about fitness and does not miss an opportunity to take advantage of the gym. Despite Reshika’s relaxed personality it all goes out the door when card or board games are involved!