Take a look at our October 2023 snapshot of 税 developments that may affect your business, 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.
With the cost of living crisis and increase in interest rates hitting Australian households, 越来越多的证据表明，许多人正陷入财务压力. 正是在这种背景下，澳门赌场官网证券和投资委员会(ASIC)向多家银行发出了一封公开信, 信贷机构, 和银行, calling on them to ensure that their customers have the appropriate level of support.
ASIC has reminded lenders that under s 72 of the National Credit Code, 如果供应商被告知这些信用义务无法履行，他们必须考虑更改客户的信用合同. Credit providers must also ensure that credit activities authorised by their licence are engaged in efficiently, 诚实公正. 首先也是最重要的, 履行他们的义务, 贷款人必须主动与客户沟通，了解他们可以寻求困难援助的情况以及可用的选择.
困难选择可能是暂时的(例如推迟付款)或永久的(例如制定付款计划或更改/改变贷款偿还)。. Applications for financial hardship will usually be required to provide proof of hardship including reasons for the hardship, 当前澳门官方赌场和其他主要财务支出, as well as the level of repayments that can be afforded at the current time.
担心寻求困难安排将永久影响其未来信用评分的客户可以放心，因为这种影响只是暂时的. While hardship arrangements for certain credit products such as loans or credit cards can appear in credit reports, 该报告将只显示该安排实施的月份, 或者这种安排是永久性的, 每个月的贷款是不同的, no other details are included and the listing will be deleted after 12 months.
艰苦生活申请在何处获批, lenders should contact customers as the period of assistance comes to an end, to understand their most up-to-date financial circumstance and consider whether further assistance is required. 这包括确保客户了解在困难援助期结束时可能存在的任何欠款会发生什么.
额外的20%税收减免适用于中小型企业实体在2022年3月29日晚7:30至2023年6月30日AEDT期间发生的符合条件的支出. The boost is for business expenses and depreciating assets and is capped at $100,每个澳门官方赌场年度的支出为1万英镑. Eligible claimants can receive a maximum bonus deduction of $20,000 per income year.
在其最新版本中, ATO指出，一个好的经验法则是考虑“如果小企业没有数字化运营，他们是否会产生费用。. That is, if they hadn’t sought to adopt digital technologies in the running of their business”.
Using this rule of thumb, the ATO confirms that these costs are eligible:
- leasing digital equipment; and
- repairs and improvements to eligible assets that aren’t capital works.
至于某些开支是否合资格获提振，则须视乎开支的用途，以及该开支是否与有关小型企业的运作数码化有关. 例如, “the cost of a multifunction printer would not be eligible if it were intended to only make copies of paper documents. 然而, it would be claimable if being used to convert paper documents for digital use and storage”.
重要的是, the ATO states that new and ongoing subscription costs can also qualify as eligible expenditure if it relates to a 税payer’s digital operations; for example, an ongoing subscription to an 澳门赌场官网 software platform for the business would qualify, as would a new subscription for digital content that is used in developing web content to advertise the business.
最近，税务监察长和税务申诉专员(IGTO)的一份报告建议改进小企业诉讼资助计划, aimed at delivering better access to justice and fairness for small businesses.
The original intention of the funding program was to mitigate the disadvantage that small business 税payers face against the ATO, which is a well-resourced and experienced litigant in proceedings which are often complex and costly.
在与税务专员的争议中，在行政上诉法庭小企业税务部门自行代理的纳税人通常有资格获得ATO聘请外部法律代理的诉讼资金. Eligible small business 税payers will have reasonable costs of engaging an equivalent level of legal representation covered.
The report from the IGTO was mainly based on two completed dispute investigations, 纳税人表达了他们的担忧，即ATO试图将资金限制在运作他们事务所需的水平以下.
The IGTO notes that without the adoption of its suggested improvements to litigation funding by the ATO, 预期会有进一步的争端调查. 与此同时, 在回应, the ATO considers itself to be no longer bound by the original policy intent of the program, and has continued to confine the findings of the report to the two cases investigated, notwithstanding similar ATO actions and decisions that have been subject to further complaints to the IGTO.
然而, 据了解，ATO确实打算在承诺任何改进之前与利益相关者协商，报告中包含的IGTO建议将被视为这一过程的一部分. While changes may not be forthcoming for the small business litigation program, 纳税人的收获是，他们总是可以求助于IGTO, 它提供了一个独立的机构来调查税务局的决定.
ATO已经加强了自我管理超级基金(SMSF)领域的合规活动，以应对越来越多的基金被确定为不遵守养老金义务. 2023年, the ATO says it has issued double the amount of 税 and penalties when compared with the 2022 income year, 被取消资格的人数增加了两倍.
2023年, ATO compliance actions included issuing an additional $29 million in income 税 liabilities, 行政和税收不足罚款, 以及SMSF受托人和/或成员的利息, which is double the amount of 税 and penalties the ATO issued in 2022. 除了, 在2023澳门官方赌场年度，共有753名受托人被取消资格, and that is more than triple the amount of disqualifications in the 2022 income year.
根据ATO, the most common reason for applying penalties was the illegal early access of super benefits by fund members. 它提醒SMSF受托人，他们有责任确保成员在任何资金释放之前满足释放条件. 受托人亦应留意，某些豁免条款有兑现限制，从而限制福利的形式(即一次过付款或退休金)或可支付的福利金额.
Common conditions of release include the fund member having reached preservation age and retired, or commenced a transition-to-retirement income stream; ceasing an employment arrangement on or after the age of 60; being 65 years old even though they haven’t retired; or having died.
如果不符合一般的释放条件, where a member meets eligibility requirements under certain special circumstances, they are able to have at least part of their super benefits released before reaching preservation age. 这些特殊情况包括基金成员:
- has a terminal medical condition; or
除了针对非法提前释放, ATO提醒smsf受托人，他们的基金必须每年由合格的审计师进行审计，并且必须在截止日期之前提交年度申报表. This blitz on the SMSF compliance is set to continue all through until the end of the 2024 income year, ATO明确表示，它将对那些持续不履行义务、严重违反养老金法的受托人采取“坚决行动”.