News
税务常识第30期-偷税漏税:超出年限税局依然有权修正
很多时候大家认为超过4年税局则不能再查税了。 一般情况下确实如此。 但是近日行政法庭裁决了一宗尽管已超出四年修正年限，但由于故意偷税漏税而对一对夫妻的税收结果进行修正的案件。 背景 案件中的夫妻两人共同经营烟草供应与快餐店的生意。行政法庭表示这对夫妻在2001到2004年对于他们的生意共上报了大约35万元的收入。然而，调查发现从1998到2003年，他们共购买了六处投资房共价值630万元。联邦法庭怀疑他们并没有完全上报所得收入。 通过一系列的调查研究，税局人员对该对夫妻的税收结果进行了修正与罚款。税局人员表示，该对夫妻在2001到2004年的个人报税中总共只上报了31.7万元的收入。 但是，这对夫妻争辩道他们并没有偷税漏税，因此税局并没有权利对已经超出四年年限的税收结果进行修正。他们表示买房的资金是通过银行贷款、亲朋的资助还有一种叫‘Huis’的越南传统贷款方式等而筹得的。 裁决 行政法庭认为，税局所进行的调查研究是正当合理的。法庭并不接纳通过‘Huis’而筹得资金这一说法。另外，联邦法庭还对夫妻通过各种途径筹得资金有所质疑。 最终，由于该对夫妻提供的证据并不可信，并且相信他们知道自己并没有正确的上报收入，行政庭因此认定该对夫妻存在偷税漏税，而不是一般的报税错误。 因此裁定税局人员有权对税收结果进行修正，还可进行有20%上下浮动的75%的行政处罚。 (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)
Super Contribution Limits: What You Need to Know
Although you can put as much money as you like towards your superannuation, there are also limits on how much you can contribute before you
Record Keeping Requirements: SMSFs
As any accounting-minded person would know, recording keeping is essential. This is especially the case if you are a trustee of a Self-Managed Super Fund
Net Medical Expenses
In May 2013, the government announced changes to the net medical expenses tax offset. This offset was based on a % return of net medical
Tax Offsets You Can Claim
Not only can you claim allowable deductions come tax time, you may also be entitled to claim tax offsets. These offsets directly reduce the amount
Women And Superannuation
Superannuation is the latest area of inequality between males and females with women often ending up to tens of thousands of dollars behind their male
Division 293 Tax
The ATO will start issuing Division 293 tax notices of assessment for the 2012-13 financial year to affected individuals from early February 2014. Division 293
Superannuation Concessional Contributions
In December there were changes to how super excess concessional contributions are taxed. Just like with most things, there are caps on the amount you
Proposed Changes to HELP Voluntary Repayment Bonus
The proposed legislation to implement the 2013-14 Budget changes to the HECSHELP program has not been passed by the Senate. As a result, the HECSHELP
Marketing for Accounting Firm as a Sound Strategy
Getting new clients is considered as a lifeblood of any company. This is definitely true with accounting firms like us. It is the reason why
Registering for GST
As previously mentioned in our Basics of GST blog last year, you must register for GST if you run a business or other ‘enterprise’ and
Rise in Self-Managed Super Funds
Recent reports have emerged stating that the pool of money Australian’s use from self-managed super funds (SMSFs) to fund their retirement is set to double
Subscribe to our Newsletter
Stay up to date with our latest news, receive exclusive resources, and more.
Liability limited by a scheme approved under Professional Standards Legislation.