News
October Essential Tax Update – Company Tax Rate Rules; CGT Discount for Affordable Housing; Phoenix Activity & Superannuation Guarantee Changes.
The biggest news this month is the announcement that retrospective changes will be made to the company tax rate rules. Presumably as a result
What you need to tell the ATO about your Self-Managed Superannuation Fund
The 1 July 2017 superannuation reforms introduced a new reporting regime for funds. Funds now need to advise the ATO of key events within the
Director’s fees: What and How To Pay Them
The issue of Director’s fees often comes up – should we pay directors, how to pay, and if we do pay fees how should they
ATO: When Is Interest And Penalty Tax Applied?
The market rate of interest imposed on any tax default committed under various taxation and revenue laws administered by Revenue NSW will change on 1
ASIC Targets Small Companies In Audit Crackdown
ASIC is in the midst of a concerted campaign targeting private companies that have outgrown the reporting exemptions. ASIC requires companies to prepare and lodge
September Essential Tax Update – Small Business Tax Offset; HELP & TSL Reporting for Non-Residents; Tax Issues for Trusts & Increase in Medicare Levy
Still waiting….. While the ATO has released a number of guides over the last month, we are still waiting on the ATO to clarify its
Who Receives Your Superannuation When You Die?
It is a common misunderstanding that when you die, your superannuation will automatically form part of your estate, to be distributed according to whatever you
ATO Flags Big Intervention On Superannuation Guarantee Non-Compliance
PLEASE NOTE: This Superannuation Guarantee article by was written by Katarina Taurian and was originally published in SMSFAdvisor on August 29. If you are interested in sharing, please do
September Tax Due Dates
This September sees a smaller number of tax due dates regarding dealings with the Australian Taxation Office than usual; although you may find that these relate to you
The Tax Commissioner’s Hit List
Every so often the Australian Taxation Office (ATO) sends a ‘shot across the bow’ warning taxpayers where their gaze is focussed. Last month in a
August Essential Tax Update – Work Related Expenses; Ride-sourcing; Passive Investment Companies; Superannuation Guarantee & Limits on Deductions for Rental Properties
The ATO and Treasury have been busy this month. Treasury has released draft legislation for a number of the housing related measures announced in the
税务局将严打保障养老金(SG)违规行为
澳洲税务局在本财务年度中，将大力执行与支付保障养老金（Super Guarantee）相关的规定。 他们在新的报告中预测，养老金短缺净值约达$28.5亿。该净值计算方式为应付之保障养老金，减去实际被付出的养老金数目。 澳洲税务局报导，目前对保障养老金条例有一个较高的自觉遵守率；约有95%的保障养老金支付是在没有被定期监督的情况下完成的。但税务局副局长 James O’Halloran 也告诫所有自管养老金顾问，税局有充分的证据显示有必要显着提高保障养老金条例的遵守率。 税局数据更指出，公司积欠雇员保障养老金的净值总额，从2009/2010年的3.8%增加到2014/2015年度的5.2%。另外，澳洲税务局每年大约会收到约2万份针对公司未支付养老金的申诉报告，其中雇主不擅现金流管理、记帐状况不良以及无力支付养老金等状况频频发生。 O’Halloran 也表明，澳洲政府税务局将针对保障养老金采取积极措施，在本财年内将增加三分之一的个案监督审理，包括评估和审计。违反相关法规的雇主须缴交罚款。 「我们已经确定会对某些送审的案件诉诸罚款。在征收罚款时，我们通常会对第三债务人或向公司董事提出罚款通知。」 罚款金额最高可达到每位雇员未依法获得的保障金总额的2倍以上，当中可能包括衍生的利息。 如果您想了解税务局的保障养老金强制措施，会对您或者您的企业带来哪些影响，欢迎随时与Fortis会计团队联系。请拨打02 9267 0108，或是透过邮件与我们联系：info@exemplary-financial.flywheelsites.com。
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