According to Business Review Weekly, the SME (Small Medium Enterprise) tax break may stay law beyond January 1. This tax break is an instant asset write-off that allows small businesses to immediately depreciate assets worth less than $6,500. It looks likely to remain as law despite its January 1 deadline after the failure of the […]
Update on SME Tax Break Read More »
财长 Joe Hockey最近宣布了新政府对前工党政府在选举前提出的那些未立的税务法案的处理方法。在92个未立法的税务改革和更新中, 将继续进行的只有18个, 另外有3个将会大幅修改。 以下是政府承诺会继续进行和会取消的重要提案。 其它近期内也会做出决定。 继续进行的提案包括： 在养老基金中，账户余额低于某个数值的失踪会员的账户（‘lost member account’）将会被转交给税务局进行保管，使得其余额不会因各种费用而大大减少。 而这个帐户余额的最低限额将会被提高。 阻止‘洗股’现象（Dividend Washing）。这里指的是找出和填补股票市场的漏洞，从而阻止那些投资者从同一股票中获得两笔股息收入已缴税金（Franking credits）的现象。 逐步淘汰可抵扣税的净医疗费用。 通过第三方的各种财务报告和信息匹配来提高纳税人对纳税义务的遵循度 提高国外居民对资本收益税的预扣税制度的完整和可行性。 管理基金海外投资者预扣税-这是给国外退休金投资澳洲基金提供了保障。 将会被取消的提案包括： 对于投资收入超过10万的养老基金征税 建立一个养老基金管理监督委员会 对自我学习进修的教育费用设立$2000的上限 改革员工汽车福利税- 工党试图减少对税法对雇员汽车福利的优惠，但是这个企图也没有通过众多车行和租赁公司对新政府不断的游说。 (以上只代表本人个人观点并不适用每个人, 有关建议不能作为您行动的依据)
税务常识第28期 – 工党遗留的税收法案 Read More »
Goods & Services Tax has been a major talking point recently in the media with the discussion of potential changes to GST. The Goods and Services Tax in Australia is a value added tax of 10% on most goods and services transactions. GST is levied on most transactions in the production process, but is refunded to
Basics of Goods & Services Tax Read More »
On Tuesday the 3rd of December 2013 at 2.30pm the Reserve Bank of Australia (RBA) announced that the interest rate will remain on hold at 2.5%. This is in line with forecasts from economists and comes at no surprise. According to ABC, in a statement released after the RBA board meeting, Governor Glenn Stevens stated
Interest Rate Announcement Read More »
With the Christmas season quickly approaching and the festivities underway, it’s important to know what the rules are regarding fringe benefits and Christmas parties/presents. According to the ATO, the costs (eg. food and drink) associated with Christmas parties are exempt from FBT (Fringe Benefits Tax) if they are ‘provided on a working day on your
Fringe Benefits Tax and Christmas Read More »
上期我们提到了礼品（包括礼券）与增值税关系，这周我们来分析礼物与收入税(包括员工福利税)的关系。 根据税法，给客户和给员工礼物费用的处理是不一样的。 给员工的礼物费用 一般来说，公司给员工的礼物，例如一束鲜花，一般的礼券或者一晚假日酒店的住宿或是游船旅行等，都会产生员工福利税，但同时这些费用可以在收入税和增值税里进行抵扣。 如果这些礼物的价值是在$300以下，那么如果不是经常发生的话则将不会产生员工福利税。但是礼物是否抵扣主要在于是否是娱乐性质的。税局对此还发表过专门的指示。属于税法中娱乐性质的礼物是那些可以立刻用于娱乐并且不可以长久使用的物品。例如一张电影票或是一晚假日酒店的住宿。这些是不可以在收入税里抵扣。而非娱乐性质的礼物则是可以持续使用的物品，例如一瓶香槟，一台电视或电脑或一件瓷器等，则可以抵扣。 拿上面的例子来说， 鲜花和礼券不属于娱乐性质的礼物，而假日酒店或游船则属于。 给客户的礼物费用 公司给客户的礼物不会产生员工福利税。但是，并不是所有的礼物费用都可以用于抵扣收入税。 首先一个前提条件是这些礼物费用必须能够给公司带来利益。例如公司通过赠送礼物来给客户留下好的印象，以便该客户在未来能够介绍更多的客户给公司等等。在正常的商业交往下，这个条件的满足是不言而喻的。 接下来需要考虑的同样是赠送的礼物是否属于税法中所说的娱乐性质。属于娱乐性质的礼品并不可以用于抵扣收入税。但是相反不属于娱乐性质的礼品则是可以抵扣的。 需要注意的是，这些可以抵扣的礼品并没有价值的限制。 (以上只代表本人个人观点并不适用每个人, 有关建议不能作为您行动的依据)
With more and more of us pushing ourselves to the limit at work every day, it’s important that you take some time out to look after yourself and do what you can to help yourself at work. Forbes have developed a list of 16 Things You Should Do at the Start of Every Work Day
16 Things You Should Do at the Start of Every Work Day Read More »
Recently, there has been a lot of talk surrounding Self-Managed Super Funds (SMSFs) and the benefits around funds of this nature. Before considering a SMSF, it’s important to know what SMSFs are about and if they are right for you. Fortis Accounting Partners provide superannuation services and are here to help you with your SMSF
Are Self-Managed Super Funds Right For You? Read More »
With the growth of social media on the rise, it’s now more important than ever for businesses to take control of their online strategies and take advantage of the world of social media and its endless potential. Just how important is social media? According to the Yellow Social Media Report from May 2013, 45% of
Social Media Effectiveness Read More »
Many Australian’s are becoming increasingly aware about the importance of superannuation and building their safety net for when they retire. With Australian’s now working harder than ever before to build up their superannuation balances, it’s important to know about any vital changes to superannuation by the ATO from both an employer and employee point of
Superannuation Changes in 2013 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!
