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July 2019 Tax Due Dates
21 July Lodge and pay June 2019 monthly business activity statement. Lodge and pay quarter 4, 2018–19 PAYG instalment activity statement for head companies of consolidated groups. 28
Big Changes For Insurance In Your Super
New laws for Superannuation come into effect on 1 July 2019. These new laws will directly impact the amount of insurance you currently hold within
June 2019 – Essential Tax Summary
From the ATO Payment summaries no longer required with STP reporting With Single Touch Payroll (STP), many larger employers will have different obligations in respect
June 2019 Tax Due Dates
5 June Lodge tax return for all entities with a lodgment due date of 15 May 2019 if the tax return is not required earlier and
Tax Time: What You Need To Know
A consistent theme this tax time is overclaiming and under reporting. With the Australian Taxation Office (ATO) getting more and more sophisticated in its data
May 2019 Tax Due Dates
15 May Lodge 2018 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible
May 2019 – Essential Tax Summary
The increase and extension of the instant asset write- off is now law – we explore the timing and the anomaly that benefits medium sized
A Labor Government on Tax & Super
Tax on investment property In general, taxpayers are able to deduct from their assessible income any expenses they incur generating or producing that income. An
Cryptocurrency and the ATO
The ATO’s new powerful data matching technology has, to date, been more focussed on financial transactions via financial institutions. That technology is now turning its
2019-2020财年联邦大选预算案 – 节选摘要
个人 低收入个人税收抵免额度(LITO)将会增加 生效日期:2022年7月1日 从2022年7月1日起,政府将把低收入人群的税收抵免额度从之前的$645澳元增加至$700澳元。当个人的税前收入在$37,500至 $45,000澳元之间时,低收入税收抵免额度将以每澳元 $0.05的税率(5%)递减,而不是按照之前的法定计划,在税前收入达到$37,000至$41,000澳元范围时每澳元递减 $0.065 (6.5%) 。当税前收入达到$45,000至$66,667澳币时,低收入税收抵免额度将再以每澳元 $0.15的利率递减 。 企业 企业的即时资产注销额度将增加至 $30,000澳元,并扩大至营业额 $50,000,000澳元以下的企业 生效日期:2019年4月2日下午7时30分(澳大利亚东部标准时间AEDT)至2020年6月30日 企业小额固定资产即使抵扣的额度将由通常的$20,000澳元增加至$30,000澳元,时间从预算案公布之夜开始到2020年6月30日。 然后,有可能在2020年7月1日恢复到原来的$1,000澳元水平。我们说“有可能”,是因为自2015年5月12日以来,这个额度就一直在$20,000澳币或以上。 政府此前曾宣布将小额固定资产即使抵扣的额度从2019年1月29日起提高至$25,000澳元,但这一措施在公布预算案之前尚未立法。然而,政府打算落实已宣布的增幅。 此外,能够获得即时资产注销优惠的企业数量将会增加。目前,只有总营业额低于1千万澳元的企业才有资格获得即时资产注销优惠。从预算案公布之夜开始,总营业额在 5千万澳元以下的企业也将能够获得即时资产注销优惠。 从预算案公布之夜到2020年6月30日开始使用或者已经安装好准备使用的资产,才符合享有这个更高额度的资产注销优惠资格。此前购买的任何资产都不符合这个更高额度的资产注销,但仍可享有此前的 $20,000 澳元或
April 2019 – Essential Tax Summary
From Government Productivity Commission review of remote area concessions The government has requested the Productivity Commission undertake a review of the ongoing operation of a
April 2019 Tax Due Dates
21 April Lodge and pay quarter 3, 2018–19 PAYG instalment activity statement for head companies of consolidated groups. Lodge and pay March 2019 monthly business activity statement. 28
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