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Self-Managed Super Funds – Managing Your Investments
Once you have established your Self-Managed Super Fund (SMSF), you really need to consider how to manage your funds investment. This is one of your
Record Keeping For Small Business Owners
On top of running the business efficiently on a day to day basis, it’s also very important for small business owners to keep accurate and
A tax deduction many investors are missing out on
A depreciation report is a depreciation schedule that is prepared for your property by a qualified quantity surveyor. You can claim depreciation on your investment
Government Superannuation Contributions
Many individuals may not know it but they are eligible for Government superannuation contributions. If you’re a low-to-middle income earner, the Government can help boost
New SMSF Penalties
Starting from July 1 2014, Self-Manager Super Fund (SMSF) trustees will have to step up their game with the Australian Taxation Office soon to be
ATO Offshore Crackdown
The Australian Taxation Office (ATO) is strongly recommending taxpayers with offshore assets to declare their interest before the ATO embarks on a global mission to
Common Fringe Benefits Tax (FBT) Issues
The Fringe Benefits Tax year is now here which runs from 1st of April to 31st of March. Any taxes applicable are due in May.
Deductions for Businesses
When running a business, most expenses you incur in running your business can be claimed as deductions to reduce your assessable income. The rules however
Self-Managed Super Funds and Living Overseas
There is often some confusion around Self-Managed Super Funds (SMSFs) and living abroad and the tax implications that may come from this. In order for
Superannuation & Young Workers
If you’re starting work for the first time, or your children are getting their first jobs, it’s very important to know all about superannuation. Young
Starting A New Business – What Registrations You Need
Now that you’ve read our previous blog on accounting tips for starting new businesses, it’s time to look more closely at exactly what registrations you
税务常识第31期 -澳洲居民纳税人系列 (1)
在是否属于澳洲居民纳税人这一观点上，总是有很多可以争论的地方。税务局也不是总能给出正确结论，通过正常的渠道纳税人也可以要求它对自己的结论修改。以下的案例就是一个很好的证明。 纳税人是爱尔兰公民，持澳大利亚工作假期签证于2011年6月30日来澳，并与2012年6月29日 离开。离境前他作为澳洲居民纳税人递交了2012财年税收表。但是税务局不认为在2012 财年 他是澳洲税务居民，因此修改了他的税表。澳洲非税务居民澳洲收入税较高。 纳税人提出反对，但税局认为反对无效。纳税人只好向行政审裁法庭申请对税局的决定进行复审。 就在法庭接受审理此案前夕，税局通知法庭，经过进一步考虑，虽然对纳税人在海外有长年居住的住所这一点不满意，他们认为纳税人反对有效。换而言之，承认纳税人可以在2012年作为澳洲居民纳税人交税。法庭同意了税局的决定。 但纳税人似乎一定要弄个水落石出，他认为税局同意他的反对有效，并没有澄清争议的问题。 他想知道是什么原因税局认为他是澳洲居民纳税人，而不是只给一个答案。只有通过法庭听证会才能把税局如果裁定的原因弄清楚。他同时列举了下面几条相关法律的原则，认为税局应该从这些原则来阐明他们的决定： 税法关于澳洲居民居住的定义，以及签证相关的相关性，临时就业的相关性，家庭关系的相关性，休闲或临时的相关性等等； 税法关于对澳洲居民183天的测试； 以及税局网站以及相关条例等等的适用性等等。 很遗憾法庭认为这将是一种浪费资源的举动。 由于澳洲税法并没有对居民测试由硬性规定，而是就事论事。我们认为即使法庭作出决定也只是针对其个人当年的情况，即使对他以后也没什么参考作用。 有人问一个人可不可以在一个税务年度又是税务居民有是非居民呢？请看下星期文章。 (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)
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