看看我们2023年12月可能影响您业务的税务发展快照, 投资或退休金. 请不要犹豫 澳门官方赌场 你需要进一步的建议吗.
澳门赌场官网证券投资委员会(ASIC)发布新预警清单，为可疑投资“机会”提供指导
作为政府打击投资诈骗战略的一部分, ASIC and the Australian Competition and Consumer Commission (ACCC) – through the newly formed National Anti-Scam Centre – have published an investor alert list which may help consumers to identify whether entities they are considering investing with could be fraudulent, 经营诈骗或未经许可的. 虽然这个列表并不详尽, 因为每天都有新的骗局出现, 减少对消费者的伤害, 经济上和非经济上, 肯定是积极的一步吗.
根据国家反诈骗中心的说法, 在2023年7月1日开始运作, 澳门赌场官网人报告了创纪录的3美元.去年因诈骗损失了10亿美元. The Centre is already making inroads by highlighting the most harmful scams and making it easier for Australians to report scammers, 它将在未来三年内建立自己的能力, 致力于建立一个新系统，以改善政府和私营部门之间的诈骗数据共享.
新的投资者警告名单取代了ASIC之前发布的“你不应该交易的公司”名单, and has the advantage of including both domestic and international entities that regulators are concerned about. These concerns largely relate to entities operating and offering services to Australians without appropriate licenses, 豁免, 授权或许可. 警报列表还包括运行模拟骗局的实体, 虚假地声称与合法的、通常是知名的企业有澳门赌场官网.
ASIC建议在移交任何投资资金之前进行以下检查:
提示:您可以在以下网址查阅投资者提醒列表 http://moneysmart.gov.au/check-and-report-scams/investor-alert-list.
ATO暂停了“债务暂缓”宣传活动
如果你的小企业有欠ATO的税款，到目前为止还没有收到一封信, 请记住，你可能仍然有债务被搁置.
Many small business debts were put on hold entirely by the ATO (meaning debt amounts were not deducted from 税 refunds or credits) during the COVID-19 pandemic’s rapidly changing business conditions, 目的是给这些企业一个恢复和重建的机会. 澳门赌场官网国家审计署(Australian National 审计 Office)审查了这种做法，发现它与法律不符, 然后ATO收到了明确的法律建议, 小企业有权获得的任何信贷或退款必须用于偿还(抵消)其税收债务. 这个动作通常是自动的, and should apply even where the ATO is not actively pursuing the debt (such as was the case during the height of the pandemic).
因为法律要求抵消, small businesses with debts on hold may now find that any credits or refunds from lodged 税 returns or BASs may be less than expected, 甚至可能降为零. 抵消后, 任何与你的业务债务有关的应付余额将继续被搁置，直到它被全额支付.
你不需要主动去做任何与抵消债务有关的事情, and you 将 only need to contact the ATO if you’d like to make payments towards your debt on hold or make a request for the ATO not to offset.
Tip: There are very limited circumstances where the ATO has the discretion not to offset a debt and to instead issue a refund. 澳门官方赌场以了解更多信息.
查询债务是否存在的最简单方法是通过ATO的在线服务. 您可能需要下载一个文件，其中包含适用帐户上的所有交易以进行检查, 因为待定债务不会在账户上显示为未偿余额(因为它们处于“待定”状态)。.
It’s important to be aware that debts on hold can be reactivated at any time where the ATO believes that there’s capacity for your business to pay. 如果发生这种情况，通常会以书面形式通知您. 重新激活的债务 将 在ATO网上服务的相关账户上显示为未结余.
While the ATO acknowledges that its approach to communicating about debts on hold caused “unnecessary distress”, 特别是对那些几年前就欠下债务的纳税人, it has verified that all debts exist and that all 税payers were previously informed when the debt was originally incurred through their notice of assessment.
简化工资单报告和STP第二阶段:雇主注意
而单触式工资第二阶段(STP第二阶段)于2022年1月1日开始, 许多数字服务提供商都有一个适当的延迟，使他们能够随着时间的推移过渡他们的客户. STP第2期, 企业通过工资单软件直接向ATO报告某些信息, 如:
STP第二阶段不改变雇主需要通过STP报告的付款, 但它确实改变了这些金额的报告方式.
雇主需要注意STP第二阶段的变化需要你的参与. 仔细检查您的工资报告代码，以确保通过STP向ATO提交准确的数据.
您现在将开始看到由ATO预填充的BAS数据.It’s important to cross-check the pre-filled information with your payroll records to prove the correct data has been submitted to the ATO and ensure correct withholdings are remitted. 您识别的任何异常都可能突出显示系统配置中的错误.
当员工离职时，不要忘记这一点, 信息必须在雇主的STP第二阶段报告中提供, 包括离职日期和说明离职原因的正确代码. 终止付款的细节也必须向ATO报告.
2万美元的小企业资产瞬间冲销:注意时机
联邦议会目前正在立法，建议允许扣除20美元,2000美元(原价1美元),000) for the instant asset write-off of depreciating assets acquired by small business entities in the period from 1 July 2023.这些新规则之前由联邦政府在2023年5月的联邦预算中宣布.
从2020年3月开始, 作为2019冠状病毒病大流行带来的税收减免措施的一部分, temporary full expensing of certain depreciation assets allowed many businesses to write off the entire cost of certain assets. 最新的法案建议，从2023年7月1日起, 根据简化折旧规则, 折旧成本低于20美元的资产,000(不包括商品及服务税), 可立即扣除, 该资产在截至2024年6月30日的年度内首次使用或准备使用的地点. Note that depreciating assets that are first used or installed ready for use for a 税able purpose on or after 1 July 2024 将 be subject to the $1,000年阈值.
20美元,000门槛将适用于每项资产, 因此，小企业将能够立即注销多项资产.
The instant asset write-off rules are available to entities that meet the definition of “small business entity” and where the entity carries on a business with an aggregate turnover of less than $10 million. Connected entities to a small business 税payer may also need to be considered to qualify for a deduction under the $20,000英镑的资产立即冲销.
贬值价值20美元的资产,000 or more are allocated to a small business entity general small business pool and can then be deducted at the rates of 15% in the year the asset is allocated to the pool and 30% in subsequent years.
如果一个小型企业实体的一般小型企业池的余额小于20美元,在截至2024年6月30日的澳门官方赌场年度结束时，领取10,000美元, 小型企业实体将能够要求扣除池的全部余额.
JobKeeper评估:财政部报告发布
财政部公布了 独立评估JobKeeper付款最终报告. 该报告考虑了JobKeeper的影响和过程. 该评价评估了JobKeeper在实现其目标方面的有效性, 并记录了从JobKeeper的设计和实现中吸取的经验教训, 为日后的政策回应提供参考.
报告发现，JobKeeper在危机期间提供了确定性，而且它的使用率很高. It provided support to around four million employees – almost one-third of Australia’s pre-pandemic employment population – and around one million businesses. 可靠的估计表明，JobKeeper保留了大约30万到80万个工作岗位.
总共花费88美元.80亿年, JobKeeper是澳门赌场官网历史上最大的财政和劳动力市场干预措施之一. 该计划最初六个月的成本约为700亿美元. 第一个和第二个三个月的延期分别耗资约130亿美元和60亿美元.
报告发现，JobKeeper以令人难以置信的速度实施，并且管理良好. 欺诈的发生率很低, 特别是低于其他ato管理的项目和税收，如现金流促进, 商品及服务税收据及大型企业集团所得税.
然而, 报告说, narrow recipient eligibility and exclusions reduced the effectiveness of JobKeeper and had negative economic consequences.
Exclusions based on employee characteristics such as being a short-term casual or temporary migrant 工作er compromised the efficacy of JobKeeper and “led to worse outcomes”. 特别是, the exclusion of short-term migrants from JobKeeper likely reduced the productive capacity of the Australian economy and constrained recovery in some sectors.
The report states that transparency requirements should be built into policy design to “build public trust and enable appropriate scrutiny of public expenditures”. JobKeeper did not include in its design a public registry or disclosure requirement for entities that received the payment.
JobKeeper是一项针对特殊情况而制定的政策. 虽然在大流行期间是合理的, such a policy should be reserved for a macroeconomic crisis and is not appropriate for industry or region-specific shocks or downturns in Australia, 报告说.
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