General (148)
董事识别号码(“ID”)申请
on 2021-12-28 01:37:01
by
Claire Chang
Posted in
General
什么是董事ID？ 董事识别号码（董事 ID）是您将永远保留的唯一标识符。这将有助于防止使用虚假或欺诈的董事身份。 董事 ID 是一个 15 位数的标识符，提供给已在澳大利亚商业登记处验证其身份的董事（或打算成为董事的人）。 董事ID： • 以 036 开头，这是国际标准 ISO 3166 下澳大利亚的 3 位国家代码 • 以一个 11 位数字和一个用于错误检测的“校验”数字结尾。 • 董事需要申请自己的董事ID。可以免费申请。 董事将永远只有一个董事 ID。即使他们： • 更换公司 • 不再担任董事 • 更改姓名 • 搬到州际或海外。 为什么需要董事ID？ 股东、员工、债权人、消费者、外部管理人员和监管者都有权知道公司董事的姓名和某些详细信息。 这很重要，因为它将有助于： • 防止使用虚假或欺诈性董事身份 • 使外部管理人员和监管机构更容易追踪董事与公司的长期关系 • 识别并消除董事参与非法活动，例如非法凤凰活动。 非法凤凰活动是指公司被清算、清盘或放弃以避免偿还债务。然后，一家新公司开始在没有债务的情况下继续相同的业务活动。当这个情况发生时： • 员工错失工资、退休金和应享权利 • 供应商或分包商未获付款 • 其他企业处于竞争劣势 • 社区错过了本可用于社区服务的收入。 谁需要董事 ID？ 如果您是以下人员的合格官员，则需要董事 ID： • 根据《2001 年公司法》（公司法）注册的公司、注册的澳大利亚机构或注册的外国公司 • 根据《2006 年公司（土著和托雷斯海峡岛民）法案》（CATSI 法案）注册的土著和托雷斯海峡岛民公司。 合格官员是指被任命为： • 董事 • 以该身份行事的候补董事。 以公司法董事为例，何时必须申请董事 ID 取决于您成为董事的日期。 成为董事的时间/必须申请的时间2021年10月31号之前: 2022年11月20日前 2021年11月1日到2022年4月4日之间: 任命之日起28天内 2022年4月5日开始: 被任命之前 您必须申请自己的董事 ID 以验证您的身份。没有人可以代表您申请。 步骤 1 – 设置 myGovID 您需要具有标准或强身份强度的 myGovID 才能在线申请您的董事 ID。如果您居住在澳大利亚境外并且无法获得具有标准或强身份强度的 myGovID，您将需要使用纸质表格申请并提供您的身份证明文件的认证副本。如果您居住在澳大利亚并且： • 没有 myGovID，您可以下载该应用程序； • 已有myGovID，您可以立即申请您的董事ID。 第 2 步 – 收集您的文件 当您申请董事 ID 时，您需要获得 澳洲税务局（“ATO”）了解的一些关于您的信息： • 您的税号 (TFN) • ATO 持有的您的居住地址 • 来自两个文件的信息以验证您的身份。 您可以用来验证身份的文件示例包括： • ATO记录的银行账户明细 • ATO 评估通知 • 退休金帐户详细信息 • 股息报表 • Centrelink 付款摘要 • PAYG 付款摘要。 请选择以上任意两个文件。 第 3 步 – 完成您的申请 一旦您拥有具有标准或强身份强度的 myGovID，以及验证您身份的信息，您就可以登录并申请您的董事 ID。申请过程应少于 5 分钟。 CHANG会计师事务所是注册会计师协会会员，同时也是税务代理，我们可以协助客户更新ATO的信息，但是董事ID您需要自己申请。如果您，或您的家人或朋友需要我们的服务，请联系我们的团队。 本文仅供参考，不构成我们建议的一部分。如果您需要任何帮助，请联系我们的团队。 Claire Chang, 0497 131 419, claire.chang@changadvisory.com.au, wechat: clairechang26 Michelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au, wechat: michellejc
Export Market Development Grant (EMDG) Reform
on 2021-12-28 01:23:14
by
Claire Chang
Posted in
General
The Australian Trade Commission's export market development grant (EMDG) program helps Australian enterprises increase exports in the international market. These grants encourage Small and medium-sized enterprise (SME) to market and promote their goods and services globally. The reform of EMDG took effect on July 1, 2021, repositioning EMDG from reimbursement plan to grant plan. During the transition period of fiscal year 2021-22, the reimbursement plan and the grant plan will operate simultaneously. If you have eligible expenses for the fiscal year ending June 30, 2021, you can submit a claim from July 1 to November 30, 2021 (February 28, 2022 if you use a participating EMDG consultant). EMDG from 1 July 2021 The EMDG program now provides up front funding certainty, so you know how much money you will receive during your grant agreement (2 or 3 years) so that you can confidently plan your promotions. Types of grants for exporters Small and medium-sized enterprise (SME) exporters can apply for three different grants for eligible promotional activities within 8 years (not necessarily continuously). The grant is divided into three stages, called grades. Each level provides different levels of support for SMEs to develop export markets. The length of these grants reflects the different stages of the exporter's journey. Tier 1: prepare for exit First time exporter 2 years, up to $40000 per fiscal year Tier 2: expansion Expand export promotion activities 3 years, up to $80000 per fiscal year Tier 3: expansion and strategic transformation Expand export promotion activities and make strategic changes, such as targeting new markets or new customers 3 years, up to $150000 per fiscal year Grants to representative offices Assistance to industry institutions and alliances (representative institutions) has been extended to train members who are just beginning to export to prepare for export. The representative office will continue to receive financial assistance for promotional activities on behalf of its members in the international market, with grants up to three years and up to US $150000 per financial year. Who is eligible? You need a turnover of less than $20 million in fiscal year 2020-21 You must be an Australian within the meaning of the EMDG rules, You must have an Australian business number. Eligible products EMDG grant funds must be used for promotional activities to market eligible products in foreign countries, or for training activities to develop skills in marketing for this purpose. To be an eligible product, your product(s) must be of substantially Australian origin and be: goods services events intellectual property or know-how software. Eligible expenses The EMDG grant is provided for expenses in one or more of the following categories: maintaining a representative in a foreign country short trips to a foreign country engaging a consultant to undertake research or promotional activities short trips within Australia foreign buyer visits soliciting for business in a foreign country providing free samples producing and providing promotional and advertising material intellectual property rights if you are a Tier 1 applicant, obtaining export readiness training. Checklist to apply Evidence that you are eligible for the EMDG grant and that you are Australian (please note that you must have an ABN) Evidence that your product meets the conditions, including that it is mainly from Australia Your marketing planning Your 2020-21 balance sheet and income statement to prove that your turnover is less than $20 million. Process for receiving grants From July 1, 2021, the EMDG program will become an eligibility-based grant program. You apply for a grant for promotional activities starting from July 1, 2021. After all applications have been evaluated, the Australian Trade Commission will provide each eligible applicant with a grant agreement covering the entire grant period of that level (unless the ceiling of 8 financial years or the total grant ceiling of $770,000 is exceeded). You have signed a grant agreement with the Australian Trade Commission. Then, you carry out promotional activities as agreed in the grant agreement. You request milestone payments under your grant agreement. Your grant agreement will specify when milestone payments will be made and what you need to do to receive them. Application period For eligible expenses incurred from July 1, 2021, you can claim a grant under the EMDG program. The grant application is open at 9 a.m. EST on August 16 and ends at 5 p.m. EST on November 30, 2021. The application period in the first year is 3.5 months, and a new simplified application process is adopted. This will give applicants time to learn about the new plan. The Australian Trade Commission will review this process upon completion and make adjustments for future rounds as needed. The time of payment is determined by your grant agreement. Before we make milestone payment, you need to provide us with the milestone report specified in your grant agreement. Upon receipt of all applications, the Australian Trade Commission will calculate the allocation of funds available for all eligible applications. After the assessment, if you are eligible, you will receive a grant agreement that will tell you the amount of your grant. Your obligation is to match at least the dollar value of the grant you receive. Chang Accounting Advisory Pty Ltd, we are CPA practice and EMGD consultant, we could help our clients to apply for EMDG. If you or your families or friends need our services, please feel free to contact our team for any assistance. This article is for informational purposes only and does not form part of our advice. This article is based on NDIS guideline. Please contact our team if you need any assistance. Claire Chang, 0497 131 419, claire.chang@changadvisory.com.au, wechat: clairechang26 Michelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au, wechat: michellejc
出口市场发展补助金 (EMDG)改革
on 2021-12-28 01:08:57
by
Claire Chang
Posted in
General
澳大利亚贸易委员会的出口市场发展补助金 (EMDG) 计划帮助澳大利亚企业增加在国际市场上的出口。这些补助鼓励中小企业 (SME) 在全球营销和推广其商品和服务。 EMDG 改革于 2021 年 7 月 1 日生效，将 EMDG 从报销计划重新定位为补助计划。在 2021-22 财政年度的过渡期内，报销计划和补助计划将同时运行。如果您在 2021 年 6 月 30 日结束的财政年度有符合条件的费用，您可以在 2021 年 7 月 1 日至 11 月 30 日（如果您使用参与的 EMDG 顾问，则为 2022 年 2 月 28 日）提交申请。 2021 年 7 月 1 日起的 EMDG EMDG 计划现在提供前期资金确定性，让您知道在您的补助协议（2 或 3 年）期间您将获得多少资金，以便您可以自信地计划您的促销活动。 出口商的赠款类型 中小型企业 (SME) 出口商可以在 8 年内（不一定连续）为符合条件的促销活动申请三种不同的补助金。补助金分为三个阶段，称为等级。各级为中小企业开拓出口市场提供不同层次的支持。这些赠款的时间长短反映了出口商发展旅程的不同阶段。 第 1 层：准备出口阶段 首次出口商 2年，每财年最高$40,000澳币 第 2 层：扩展 扩大出口促进活动 3年，每财年最高$80,000澳币 第3层：扩张和战略转型 扩大出口促进活动，进行战略性变革，例如瞄准新市场或新客户 3年，每财年最高$150,000澳币 对代表处的补助 扩大对行业机构和联盟（代表机构）的帮助，培训刚开始出口的会员做好出口准备。代表处将继续代表其成员在国际市场上接受促销活动的财政援助，补助最长可达三年，每个财政年度最高可达 $150,000 澳币。 谁有资格? 您需要在 2020-21 财年的营业额低于 2,000 万澳币 您必须是 EMDG规则意义上的澳大利亚人， 您必须有一个澳大利亚商业号码。 合格产品 EMDG 捐赠资金必须用于在国外销售符合条件产品的促销活动，或用于为此目的开发营销技能的培训活动。 要成为合格产品，您的产品必须主要来自澳大利亚，并且是： 货物 服务 事件 知识产权或专有技术 软件 符合条件的费用 EMDG 补助金用于支付以下一项或多项费用： 维持在国外的代理 国外短途旅行 聘请顾问进行研究或推广活动 澳洲境内短途旅行 国外买家参观 在国外招揽生意 提供免费样品 制作和提供宣传和广告材料 知识产权 如果您是 Tier 1 申请人，获得出口准备培训。 申请清单 证明您有资格获得 EMDG 补助并且您是澳大利亚人（请注意，您必须拥有 ABN） 证明您的产品符合条件的证据，包括产品主要来自澳大利亚 您的营销计划 您的 2020-21 年资产负债表和损益表，以证明您的营业额低于 2,000 万澳币。 领取补助金的流程 从 2021 年 7 月 1 日起，EMDG 计划将成为一项基于资格的资助计划。 您申请自 2021 年 7 月 1 日起的促销活动补助金。 在对所有申请进行评估后，澳大利亚贸易委员会将向每个符合条件的申请人提供一份涵盖该级别整个补助期的补助协议（除非超过 8 个财政年度的上限或 770,000 澳币的总赠款上限）。 您已与澳大利亚贸易委员会签署了补助协议。然后，您按照补助协议中的约定开展促销活动。 您根据您的补助协议请求分期付款。 您的补助协议将指定何时支付分期付款以及您需要做什么才能收到这些款项。 申请期 对于自 2021 年 7 月 1 日起发生的符合条件的费用，您可以根据 EMDG 计划申请补助金。补助申请于东部标准时间EST 8 月 16 日上午 9 点开放， 2021 年 11 月 30 日 东部标准时间EST从下午 5 点结束。第一年的申请周期为 3.5 个月，采用新的简化申请流程。这将使申请人有时间了解新计划。澳大利亚贸易委员会将在完成后审查这一过程，并根据需要为未来的申请做出调整。付款时间由您的补助协议决定。在我们进行分期付款之前，您需要向我们提供您的补助协议中指定的分期付款报告。收到所有申请后，澳大利亚贸易委员会将计算所有符合条件的申请可用的资金分配。评估后，如果您符合资格，您将收到一份补助协议，其中会告诉您补助的金额。您的义务是至少匹配您收到的补助的澳币价值。 CHANG会计师事务所是注册会计师协会会员，同时也是EMGD的注册顾问，我们可以协助客户申请出口市场发展补助金。如果您，或您的家人或朋友需要我们的服务，请联系我们的团队。 本文仅供参考，不构成我们建议的一部分。如果您需要任何帮助，请联系我们的团队。 Claire Chang, 0497 131 419, claire.chang@changadvisory.com.au, wechat: clairechang26 Michelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au, wechat: michellejc
Vacant residential land tax
on 2021-12-28 00:56:53
by
Claire Chang
Posted in
General
Vacant residential land tax The vacant residential land tax (also known as vacant residential property tax or vacancy tax) is the residential property tax in the inner and middle suburbs of Melbourne, which is vacant for more than six months a year. This is a Victorian tax, different from the land tax, absentee owners' surcharge and foreign resident owners federal vacancy fee. The vacant residential land tax is assessed by calendar year (1 January to 31 December) and the six months of occupancy do not need to be continuous. This annual tax is set at 1% of the capital improved value (CIV) of taxable land. For example, if a vacant home has a CIV of $800,000, the tax will be $8,000. The CIV of a property is a value of the land, buildings and any other capital improvements made to the property as determined by the general valuation process. It is displayed on the council rates notice for the property. Please note 2021 vacant residential land tax has been waived as part of the Victorian Government's coronavirus relief measures but you must still notify state revenue office (“SRO”) if your eligible Melbourne residential property was vacant for more than six months in 2020. Why does the government levy this tax? The owners of vacant properties have effectively withdrawn the supply of habitable properties from the market, thus increasing the pressure on prices and rents. The Vacant Residential Land Tax aims to encourage these owners to buy or rent their properties, so as to make effective use of the existing housing stock in Melbourne. The tax will apply to the inner city and central areas of Melbourne, where the problem of housing affordability is the most urgent. Considering that there are some legal reasons for the vacancy of real estate, some practical exemptions will apply. The tax framework will be negotiated with property groups and communities. Exemptions from vacant residential land tax Are there any exemptions? Homes that are exempt from land tax are also exempt from vacant residential land tax. Considering that there are some legal reasons for the vacancy of real estate, some practical exemptions will apply. These include: Vacation homes (houses owned by businesses or trusts are usually not eligible for this exemption), Urban apartments / residences / units for work purposes (residences owned by enterprises or trusts are usually not eligible for this exemption), Property transfer in the previous year, New residential property. When can holiday homes be tax-free? The holiday home exemption applies to properties occupied by owners for at least four weeks in a calendar year. This exemption is subject to the following conditions: The owner must have different main residences in Australia during the calendar year. The Commissioner of State Revenue must be convinced that the property is a real vacation house. Owners can only apply for exemption of one vacation house in a calendar year. Houses owned by companies, associations or organizations do not meet this exemption. When can residential properties used for work purposes be exempted? This exemption applies to properties owned and inhabited by persons who remain in Melbourne's inner and middle urban areas for work purposes but whose principal residence is elsewhere in Australia. This exemption applies to properties that stay for at least 140 days a year for access to the owner's workplace. This exemption is exempt from the following conditions: The owner must have different main residences in Australia in that year. The workplace must be in one of the 16 designated local council areas. Houses owned by companies, associations or organizations do not meet this exemption. How to apply for exemption? Owners of exempted houses must use online portal to apply for exemption. Step 1: Do you need make a notification You only need to notify the government about a property that was vacant for more than six months in a calendar year if it is in one of the following municipal council areas: Banyule, Bayside, Boroondara, Darebin, Glen Eira, Hobsons Bay, Manningham, Maribyrnong, Melbourne, Monash, Moonee Valley, Moreland, Port Phillip, Stonnington, Whitehorse, Yarra Houses under construction or renovation The house will not be considered vacant for two years from the date of issuance of the building or renovation building permit. In some cases, the director of the State Administration of taxation may extend this period. You are not required to notify the government of such property. If you have been notified before If you have been notified in the previous year and your situation has not changed, no follow-up notification is required. Subsequent notification is required only if: The previously notified property is vacant. The previously notified property is vacant and occupied. Previously notified property is eligible for exemption. The assets were acquired two years before the assessment year. Step 2: Before you make a notification Identify whether you are eligible for exemption In some cases, houses vacant for more than six months in a calendar year can be exempted from tax. Owners of exempted houses must use online portal to apply for exemption. Identify whether you are an existing customer You can save your time by pre populating your details in the portal with existing customer information. To do this, you will need your state revenue department customer number and one of the following: The appraisal number in the land tax appraisal notice. The assessment number in the land tax assessment notice for vacant residential buildings. Reference number of the previous vacant residential land tax notice. The correspondence number in the letter about vacant residential land tax. If you have received letter about vacant residential land tax, but have not received the evaluation, you can use the communication number on the letter to fill in the property information in advance. Specify contact The portal allows you to decide who receives vacant residential land tax assessment notices and other tax related letters. You can choose to send the letter to the landowner or authorized representative, such as an accountant or lawyer. If you want to send a letter to an authorized representative, you need to provide their full name and contact information, including e-mail, mailing address and telephone number. Step3: Make a notification The portal allows you to inform SRO about multiple properties in one submission. However, if you own a property under multiple ownership structures, you need to submit it separately for each ownership structure. For example: If you need to inform SRO of the three properties you share with your partner, you can let us know all three properties in one submission. If you own a property with a partner and you own a property yourself, you need to log in to the portal twice and submit it separately for each item. If you need to notify SRO about the property you own and the property owned by the company or trust, you need to log in to the portal twice and submit it separately. Step 4: Update your contact details After notification, you can use the online portal to update your contact information or change the way you receive assessment notifications (e-mail or mail). To do this, you need to verify your identity on the welcome page by providing your state revenue department customer number and one of the following: The appraisal number in the land tax appraisal notice. The assessment number in the land tax assessment notice for vacant residential buildings. Reference number of the previous vacant residential land tax notice. The correspondence number in the letter about vacant residential land tax. Chang Accounting Advisory Pty Ltd, we are CPA practice and registered tax agent, we could assist our clients about vacant residential land tax. If you or your families or friends need our services, please feel free to contact our team for any assistance. This article is for informational purposes only and does not form part of our advice. This article is based on SRO’s vacant residential land tax guidance. Please contact our team if you need any assistance. Claire Chang, 0497 131 419, claire.chang@changadvisory.com.au, wechat: clairechang26 Michelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au, wechat: michellejc
空置住宅土地税
on 2021-12-28 00:42:51
by
Claire Chang
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空置住宅土地税 空置住宅土地税（也称为空置住宅物业税或空置税）是墨尔本内郊和中郊的居民住宅物业税，每年空置超过六个月。这是维多利亚的税，不同于土地税、缺席业主附加费和外国住宅业主的联邦空置费。 空置住宅土地税按日历年（1 月 1 日至 12 月 31 日）评估，并且六个月的占用期不需要连续。 该年度税额为应税土地资本改良价值 (CIV) 的 1%。例如，如果空置房屋的 CIV 为 800,000 澳元，则税收为 8,000 澳元。 物业的 CIV 是由一般估值程序确定的土地、建筑物和对该物业进行的任何其他资本改良的价值。它显示在该物业的市政费率通知上。 请注意，作为维多利亚州政府冠状病毒救济措施的一部分，2021 年空置住宅土地税已被免除，但如果您符合条件的墨尔本住宅物业在 2020 年空置超过六个月，您仍必须通知州财政局（“SRO”）。 政府为何要征收这税项？ 空置物业的业主实际上从市场上撤出了可居住物业的供应，从而增加了价格和租金的压力。空置住宅土地税旨在鼓励这些业主购买或租赁其物业，以便有效利用墨尔本现有的住房存量。该税将适用于墨尔本市中心和中部地区，那里的住房负担能力问题最为紧迫。考虑到房地产空置有一些法律原因，将适用一些实际豁免。税收框架将与房地产集团和社区协商。 免征空置住宅土地税 有豁免吗？ 免征土地税的房屋也免征空置住宅土地税。 考虑到房地产空置有一些法律原因，将适用一些实际豁免。这包括： 度假屋（企业或信托机构拥有的房屋通常不符合此豁免条件）， 用于工作目的的城市公寓/住宅/单位（企业或信托拥有的住宅通常不符合此豁免条件）， 上一年度的财产转让， 新住宅物业。 度假屋什么时候可以免税？ 度假屋豁免适用于业主在一个日历年内居住至少四周的物业。此豁免须符合以下条件： 业主在日历年内必须在澳大利亚拥有不同的主要住所。 州财政局特派员必须确信该房产是真正的度假屋。 业主只能在一个日历年内申请豁免一个度假屋。公司、协会或组织拥有的房屋不符合这一豁免。 何时可豁免用作工作用途的住宅物业？ 这项豁免适用于居住在墨尔本市中心和中部城市地区，但主要居住地在澳大利亚其他地方的人拥有和居住的财产。该豁免适用于每年至少停留140天以进入业主工作场所的财产。 此豁免不受以下条件的限制： 业主当年必须在澳大利亚拥有不同的主要住所。 工作场所必须位于16个指定的地方市政区域之一。 公司、协会或组织拥有的房屋不符合这一豁免。 如何申请豁免？ 豁免房屋的业主必须使用在线门户网站申请豁免。 步骤1：你需要发出通知吗 您只需向政府通报一个日历年内空置超过六个月的房产，如果该房产位于以下市政局区域之一：Banyule, Bayside, Boroondara, Darebin, Glen Eira, Hobsons Bay, Manningham, Maribyrnong, Melbourne, Monash, Moonee Valley, Moreland, Port Phillip, Stonnington, Whitehorse, Yarra。 正在建造或翻新的房屋 自颁发建筑或翻新建筑许可证之日起两年内，该房屋将不被视为空置。在某些情况下，州税务总局局长可以延长这一期限。您无需将此类财产通知政府。 如果您以前收到过通知 如果您在上一年收到通知，并且您的情况没有改变，则无需后续通知。只有在下列情况下才需要后续通知： 先前通知的物业是空置的。 先前通知的财产是空置和占用的。 事先通知的财产有资格获得豁免。 这些资产是在评估年度前两年收购的。 步骤2：在发出通知之前确定您是否有资格获得豁免 在某些情况下，一个日历年内空置超过六个月的房屋可以免税。豁免房屋的业主必须使用在线门户网站申请豁免。 确定您是否是现有客户 通过使用现有客户信息在门户中预先填充详细信息，您可以节省时间。为此，您需要您的州财政局客户编号和以下信息之一： 土地税评估通知中的评估编号。 空置住宅楼地税评估通知中的评估编号。 先前空置住宅土地税通知的参考编号。 关于空置住宅土地税的信函中的通信号码。 如果您已收到关于空置住宅土地税的信函，但尚未收到评估，您可以使用信函上的通讯号码提前填写物业信息。 指定联系人 该门户允许您决定谁会收到空置住宅土地税评估通知和其他税务相关信函。您可以选择将信函发送给土地所有者或授权代表，如会计师或律师。如果你想给授权代表写信，你需要提供他们的全名和联系方式，包括电子邮件、邮寄地址和电话号码。 步骤3：发出通知 门户允许您在一次提交中通知州财政局有关多个属性的信息。但是，如果您拥有多个所有权结构下的财产，则需要为每个所有权结构分别提交该财产。例如： 如果您需要告知我们您与配偶共享的三处房产，您可以在一次提交中告知我们所有三处房产。 如果您与配偶拥有一处房产，并且您自己也拥有一处房产，则需要登录门户两次，并分别为每个项目提交房产信息。 如果您需要通知州财政局您拥有的财产以及公司或信托公司拥有的财产，您需要登录门户两次并分别提交。 步骤4：更新您的联系方式 通知后，您可以使用在线门户更新联系信息或更改接收评估通知（电子邮件或电子邮件）的方式。为此，您需要在欢迎页面上通过提供您的州财政局客户号码和以下其中一项来验证您的身份： 土地税评估通知中的评估编号。 空置住宅楼地税评估通知中的评估编号。 先前空置住宅土地税通知的参考编号。 关于空置住宅土地税的信函中的通信号码。 CHANG会计师事务所是注册会计师协会会员，同时也是注册税务代理，我们可以协助客户处理空置房住宅土地税的事宜。如果您，或您的家人或朋友需要我们的服务，请联系我们的团队。 本文仅供参考，不构成我们建议的一部分。本文基于州财政局关于空置住宅土地税的指南。如果您需要任何帮助，请联系我们的团队。 Claire Chang, 0497 131 419, claire.chang@changadvisory.com.au, wechat: clairechang26 Michelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au, wechat: michellejc