12 月税务简报

小额进口商品消费税

目前,对于报关价值在1000 澳元以下、进口至澳洲的商品,如供应商未注册或不需注册消费税(GST),则不需缴纳消费税。在2016-17 年联邦财政预算中,政府提出拟对特定供应商取消1000 澳元的低值货物免税政策。针对该项政策,财政部已发布立法征求意见稿及一系列说明材料。

度假屋的相关税务处理

近几年来,澳洲税务局(ATO)加大了对热门度假地出租物业的关注。他们怀疑一些纳税人存在过度申报的现象。因此,ATO 专门发布了针对度假屋税务处理的指南,解释了在以下几种情况下,相关费用应如何分配计算:
该物业实际用于出租;
该物业为私人使用;
该物业以低于市价的租金提供给亲友使用。

ATO 关注重点

ATO 发布的文件中,总结了从法规遵从及审查的角度,容易引起关注的主要行为特征。尽管该文件针对的是年营业额200 万澳元以上的经济团体及净资产500 万澳元以上的个体居民,这对所有私人控股集团都应起到普遍警示作用。

数据匹配程序

ATO 表示数据匹配程序将继续应用在以下领域:
信用卡及借记卡支付,包括商家的名称及联系方式,和交易额度;
来自不同股份登记处的股份交易;年收入在1.2 万以上企业的线上销售数据。

海外注册公司可列为澳洲税务居民

高等法庭已判定四家海外注册的公司为澳洲税务居民。法庭确认,这些公司的董事会不经审查就批准其位于悉尼的会计师所做的决策。鉴于相关决策实际是在澳洲做出的,法庭认为公司的
集中控制与管理权在澳洲,因此应被认定为澳洲税务居民。

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Reshika Kumar

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!