21 February Lodge and pay December 2017 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically. Lodge and pay January 2018 monthly activity statement. 28 February Lodge tax return for non-taxable large/medium entities as per the latest year lodged (except individuals). Payment (if required) for companies and […]
February 2018 – Lodgement Due Dates Read More »
While Christmas is normally a quiet time for tax related activities with the annual shut down of Parliament, the ATO and the courts, there have been some significant developments since the start of December 2017 that have made some changes for all taxpayers. From Government 2017-18 Mini budget clarifies tax initiatives The Government released its
February 2018 Tax Round Up Read More »
1 January 2018 Vacancy fees for foreign acquisitions of residential land – An annual vacancy fee imposed on foreign owners of residential real estate if the property is not occupied or genuinely available on the rental market for at least 183 days in a particular 12 month period. Foreign owners can avoid the fee by living
What’s changing in 2018? Read More »
Proposed legislation would see the ATO pursue criminal charges against Directors who fail to meet their superannuation guarantee (SG) obligations. An analysis by Industry Super Australia submitted to the Economics References Committee into Wage Theft and Superannuation Guarantee Non-compliance, indicates that employers failed to pay an aggregate amount of $5.6 billion in SG contributions in 2013-14.
Directors on ‘hit list’ for not paying employee super Read More »
The Uber Driver GST Surprise As most people are now aware, Uber drivers need to register for Goods and Services Tax by the time they complete their first drive. What many are unaware of however is that the GST registration applies to any other businesses that they run as a sole trader. Take the example
The Uber Driver GST Surprise & ACCC Gets Tough on Credit Card Surcharge Read More »
Opposition Leader Bill Shorten has this year suggested that a 30% tax rate on distributions from family trusts would “make the tax system fairer” – and, according to the ABC; the move could potentially raise $17 billion in revenue over the next 10 years. A report published by The Australia Institute (TIA) earlier in the
Will Your Small Business Be Affected By Changes to the Family Trust Tax Rate? Read More »
在2017-2018年的联邦预算中，政府宣布从2018年7月1日起,就如何征收某些房产交易时的商品及服务税问题，财政局发布相关草案并说明新政的执行细节。 开发商将新的住宅区或空地以含GST商品及服务税的价格售出时，须在下个财务报告（BAS）中，把所含的GST交回给澳洲税务局。但是,政府对房地产行业中不遵守法律的程度表示担忧,尤其是某些开发商,会在提交相关财务报告（BAS）之前关闭清算公司，以避免缴纳商品及服务税。 在新政策下，买家在购买新的住宅或是将成为住宅区的建地时，买家则须直接支付购买价格的1/11给澳洲税务局。通常这笔税款需要在交屋前或最晚在交屋的当时就要支付。在这些条款下，开发商可以对买家已支付的商品及服务税（GST）部分，多除少补地进行申报。 另一個新政的特点是，开发商有责任告知买家何时会适用这些条款，以及交易时会预扣的部分款项来缴给澳洲税务局的这项规定。 若在截止日期前没有发出相关通知，则须缴交罚款。 在近期的外国居民资产增值税预扣规则下，买家有责任在交易时，支付部分款项到澳洲税务局。 这也代表所有与买卖行为相关的律师、房产过户专家、会计师、不动产中介，都需要紧跟买卖双方的交易行为，以确保客户的行为都符合法律规范。
让我们用轻松愉快的视角来看看澳洲复杂的税制吧。 亲爱的圣诞老人, 感谢您给我们机会提供您税务操作方面的建议。 我们很高兴您主动来找我们,因为澳洲政府正在密切关注那些有大量国际交易或操作的企业或个人。 您经营着一个全球性企业,该企业没有任何利润,每年却送出数以百万计，在海外工厂生产的玩具,这个企业在澳大利亚的各行各业中,有显著的品牌价值,但从来没有递交退税申请,也从未在澳大利亚缴过税, 这种情况很容易成为澳洲税务局的调查对象。 我们已经发现一些案例,将其作为一个起点来做进一步的讨论。 这些是: 税务居民或是非税务居民? 我们注意到您在澳洲拥有一个秘密仓储,用来协助分送各区的圣诞节物流。 这个位于澳大利亚的仓储代表您长期在澳洲经营,也意味着该仓储的获利,可能须缴交澳大利亚的营利所得税。 而且因为澳大利亚和北极没有双边税收协议,您可能对两方都需要缴税。 但也可能藉由申请退税,来减少双重税收对您的影响。 我们注意到这种情形不是只有在澳洲才会发生,您在其他国家可能也会面对这样的问题。 只要在某个国家有代理机构,您的企业可能就得遵守当地税法。 您在澳洲各地有数以千计的代理圣诞老人,这些代理人在您的授权下,出现在澳大利亚各大购物中心,履行给上百万名儿童玩具的承诺。 只要在某地拥有授权的代理人,可能就需要支付当地的税收。 这个问题在澳大利亚以外的地方也非常常见,您需要立即获得一些完整的评估报告来应对。 进口商品到澳大利亚 进口到澳大利亚的商品,若价值大于$1,000,就必须缴交商品及服务税。 但从2018年7月1日开始,这个$1,000的征税门坎会被取消,等于是所有进口到澳大利亚的商品都可能要缴交商品及服务税。 差旅费 澳洲税务局越来越关注差旅费税务。 值得注意的是,您要用来申报抵税的费用,只能与澳洲可计税收入相关。 在帐务方面,有充足的的纪录是非常重要的,如此才能在澳洲税务局查账或是审计时,捍卫您自身的权利。 目前澳大利亚税法没有给予税务局长任何权利忽略您的税务责任。 若有上述问题,请尽速与我们联系。
The Australian Taxation Office will close for the festive season from midday Friday 22 December 2017 to 8.00am Tuesday 2 January 2018. If you are planning on working during their office closure period; the ATO recommends that you check their system maintenance page beforehand. This page will be updated with all the details of upcoming maintenance that they have
ATO Annual Closure and Systems Availability Read More »
This December sees couple of relevant due dates regarding tax and your personal/business dealings with the Australian Taxation Office. Please pay careful attention, as forgetting to lodge documents or correspondence when needed can easily result in fines. Please keep in mind that when a due date does fall on a Saturday, Sunday or public holiday – you can
December Tax Due Dates Read More »
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!
