INSIGHTS

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FBT。 TD2025/2是指Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing 1 April 2025。 该规定从2025年4月1日起执行。 No.1 出差澳洲境内员工离家补贴标准 自2025年4月1日起开始的FBT年度内

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 FCT 该案的涉案资产在任何时候均未被纳税人用于其主要生意业务。 然而，纳税人主张，自2011年1月1日起，其已将该等资产“准备用于”主要业务的经营。 该主张基于以下理由：纳税人希望将该资产用于其主要业务，且该资产的性质使其本可用于该业务，但由于其兄弟的反对行为阻止了他以期望的方式使用该资产。因此，他持有该资产系出于用于其主营业务的意图，但因不可抗力因素，未能实现该目的。 No.2 判决 澳大利亚行政复议庭表示，不太清楚的是，该被动资产（passive asset)在何时转变为可用于主营业务的资产(an active asset held ready for use in a business))。 例如，如果一处出租房产(rental property)被改造成民宿(guest.

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 a motor vehicle solely in carrying on your business you're registered for GST. You must include the amount you paid for the motor vehicle at label G10 (capital purchases) on your activity statement. Claiming GST credits – vehicle used partially for business If you use a motor vehicle partly in carrying on your business, you’re generally enti

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，除非税务专员满意该人的永久居所位于澳大利亚境外）符合澳大利亚居民身份（Quy and FCT）。 在首次 tribunal 裁决中，行政上诉 tribunal 裁定，纳税人在相关课税年度根据普通概念为所得税目的的居民，同时根据住所测试亦为居民（Quy and FCT）。 纳税人向联邦法院提起上诉，洛根法官（Logan J）准许上诉，既涉及居所(domicile)测试，也涉及普通居民(ordinary resident)测试，并认为该事项应发回 tribunal 根据法律作出裁决（Quy v FCT）。 在发回重审后，关于住所测试，上诉审裁庭指出，判断一个人是否在澳大利亚境外有永久居所(permanent place of abode)的问题，超出了其能否证明自己在另一地居住、工作和社交（

Learn about tax governance when transferring your business or wealth to family members. Transferring control of your business or wealth to family members may involve restructuring your business operations, such as: changes to share structure changes to the trustee and appointor of a trust or changes to beneficiaries changes to partnership structures, or transferring assets to family members via the creation of trusts or other new entities. All these events have legal and tax

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 2024年》。 今天 Uncle Jack 与大伙分享一下该税务案例。 No.1 《张姓纳税人 告 澳洲税局 2024年》一案判决 2005年至2015年的十一年期间，纳税人从太平洋岛国瓦努阿图的银行账户中获得了累计约195万澳元的利息，约3300万澳元的分99笔存入澳大利亚银行账户的存款收入，共计约3475万澳元。 ATO 认为需要对纳税人补征应纳税所得税共计3475万澳元，包括利息收入和存款收入。见下图。 纳税人不服，最后告至澳大利亚联邦法院，并于近期取得了法院判决。 No.2 案情 纳税人的姐姐和家族在瓦努阿图拥有成功的超市业务。 在2000年退休前往澳大利亚前，纳税人担任该超市的总经理。 该案的要点是，根据一般概念，从瓦努阿图存入澳大利亚给纳税人的利息和存款是否构成纳税人的应税收入，该

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 might be both the trustee and the beneficiary of their own family trust. Yet, it would have a better idea to use a shell company as your trustee. Why? There is no law that prohibits a trustee from acting as a beneficiary of its own family trust. However, it is not recommended that you, as a natural person, act as a trustee and a beneficiary

GSTR 2019/1 provides good examples and advises regarding this. "Example 8 – subcontracted maintenance services 44. Gooseneck Machinery, a non-resident, subcontracts a maintenance service in Australia to an Australian company, Little Duck Repairs Pty Ltd. Little Duck Repairs Pty Ltd provides maintenance services in Australia to one of Gooseneck Machinery’s customers. The supply of maintenance services by Gooseneck Machinery to its customer is a supply of services done in Austr

Some franchisors may overlook their annual obligations for the audit. In Australia, a Disclosure Document for franchisee or propspective franchisee is required under the Franchising Code of Conduct, Competition and Consumer (Industry Codes-Franchising) Regulation 2014. Section 21 in the Annexure 1 -- Disclosure document for franchisee or prospective franchisee of the Franchising Code of Conduct details the audit requirements. We extract the whole section 21 below for your c

Australia has complex audit requirements. Below is a short reference but not serve as a formal advice to any specific circumstance. Scenario 1: A small entity which consolidated into its Australian parent company. As a rule of thumb, small proprietary companies controlled (no matter 100% or not, no matter it is part of a large group or not) by foreign companies for all or part of the financial year where a parent company (which must be an Australian company or a registered f