INSIGHTS

Businesses now have more time to request amendments to tax returns for income years st arting on or after 1 July, 2024. Businesses with...

What is Public CBC reporting Public country-by-country (CBC) reporting is a regime (the regime) that requires certain large multinational...

The super guarantee (SG) rate will increase to 12% on 1 July 2025. The 12% rate will need to be applied for all salary and wages paid to...

TD 2024/3 sets out the amounts that the Commissioner considers are reasonable (reasonable amounts) for the substantiation exception in...

On 3 June 2025, the Fair Work Commission has announced a 3.5% increase to: the National Minimum Wage minimum pay rates under awards . The...

最近，ATO发布TD2025/2，确定根据《1986年 fringe benefits tax assessment act 1986》（Cth）第31G条下，ATO认为在澳大利亚境内及境外离家补贴员工可接受的食品和饮料费用开支的合理金额。符合该上限的离家补贴不需要缴纳FB...

在澳洲税法和审计的实务中，经常涉及一个问题，就是资产在哪个时点达到待用资产状态（assets "held ready for use"). 最近，澳大利亚行政复议庭的 VSVS and FCT 判例有助于此分析。该案是原告人败诉，税局胜诉。 No.1 VSVS v.s...

You’re generally entitled to claim a GST credit for the GST included in the vehicle price, provided you have a tax invoice, and: you use...

在一宗由联邦法院发回行政上诉 tribunal（现为行政复核 tribunal（ART））重新审理的案件中，ART裁定，一名个人纳税人根据普通概念（ordinary concepts)并非澳大利亚居民，但根据住所(domicile)测试（即住所位于澳大利亚的个人，除非税务专...

Learn about tax governance when transferring your business or wealth to family members. Transferring control of your business or wealth...

Have you purchased or are you purchasing a business asset this financial year? The instant asset write-off limit is $20,000 for the...

澳大利亚联邦法院于2024年11月29日的判决， 对那些经常收到来自海外存款进入澳大利亚的个人有很高的参考价值 ， 该收入是否属于赠与性质的资本转移。 该案件是《Cheung v FC of T 2024 ATC ¶20-935》，即 《张姓纳税人 告 澳洲税局...

Some people use a natural person to be the trustee of their family trust. It is legal and cost saving. In addition, some natural person...

GSTR 2019/1 provides good examples and advises regarding this. "Example 8 – subcontracted maintenance services 44. Gooseneck Machinery, a...

Some franchisors may overlook their annual obligations for the audit. In Australia, a Disclosure Document for franchisee or propspective...

Australia has complex audit requirements. Below is a short reference but not serve as a formal advice to any specific circumstance....