General (148)
The NDIS Application Steps
on 2021-12-22 05:24:32
by
Claire Chang
Posted in
General
Our recent article regarding to NDIS plan manager got a lot of enquires about the application process from the potential NDIS participants’ families and friends, we wrote this article of the NDIS application steps for your reference and consideration. After registered as NDIS participants, we could assist you for manage your plan without extra charge within your plan, all charges are paid by NDIS and on top of your plan. NDIS- National Disability Insurance Scheme The national disability insurance scheme (NDIS) is an Australian government-funded scheme designed to help eligible Australians with permanent or severe disabilities. This scheme could provide eligible people with disabilities with information and connections to services in their communities such as doctors, sporting clubs, support groups, libraries and schools, as well as information on state and territory government services and assistance for disabled people. How to apply for NDIS? Step 1 Identify whether you are eligible people with disabilities Application Conditions If you meet the following criteria, you could become a participant. People aged 7 to 65 could access the NDIS support This NDIS is only available to - people who live in Australia - Australian citizens - Permanent Visa holders - Protected special category visa holders People who usually need someone’s support due to permanent and major disabilities People who use special equipment due to permanent and major disabilities People who need some supports now to reduce future needs Step 2 provide good evidence of your disability If you meet the application conditions, you need to provide good evidence of your disability. What is considered good evidence of disability? Providing good evidence of disability will support national disability insurance agent (“NDIA”)'s decision on your eligibility for NDIS. The good evidence is: Current or recent This is done by a healthcare professional associated with your primary disabilityIdentify your primary disability Identify the impact of your disability on different aspects of your life Describe previous treatment and results Describe future treatment options and expected outcomes of these treatments. Primary disability refers to the disorder that has the greatest impact on your daily function. Types of disability evidence: Primary disability: Acquired brain injury Autism Cerebral palsy Hearing impairment Intellectual disability, Developmental delay, Global developmental delay, Down syndrome Multiple Sclerosis Psychosocial disability Spinal cord injury Stroke Vision impairment Other Who can provide your disability certificate?You can ask your healthcare professional to provide proof of your disability. Common examples of healthcare professionals include: General practitioner (GP) Paediatrician Orthopaedic surgeon Occupational therapist Speech pathologist (therapist) Neurologist Psychologist Psychiatrist Physiotherapist The attending health professional who provides evidence of your disability should: Be the most appropriate person to provide evidence of your primary disability; and You have been treated for a long time (e.g. at least six months). If you need help collecting evidence, the local area coordinator (LAC) can help you. What evidence do I need from my therapist? This will depend on your primary disability. If you have not received one of the assessments listed on the disability type evidence page, your healthcare professional will need to provide the following evidence: You have or may have a permanent disability, including the following information: Type of disability The date your disability was diagnosed (if any) How long the disability will last Available treatment methods (i.e. drugs, therapy or surgery) Your disability will affect your daily life in the following aspects, including a description of how each aspect is affected: Movement / motor skills communicate Social connections study Self-care Self-management. For some disabilities, you may not need information about how your disability affects you. These disabilities are listed in list A - conditions that may meet the disability requirements. Your healthcare professional can provide evidence by: Fill in NDIS supporting evidence form; or Fill in NDIS psychosocial disability evidence form (preferred for primary psychosocial disability); or Section 2 of the access request form; or Provide an existing report, assessment or letter showing the impact of your disability. If you need to consult your primary health care specialist additionally to prepare evidence of your disability, the primary health care specialist may file a claim through Medicare. In special cases, if you do not have any existing assessments, NDIA staff can complete a general standardized functional assessment (such as WHODAS or PEDI-CAT) with you or your authorized representative. Chang Accounting Advisory Pty Ltd, we are CPA practice and NDIS registered plan manager, we could help NDIS participants to manage their funds. 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
国家残疾保险计划(NDIS)申请步骤
on 2021-12-22 05:11:09
by
Claire Chang
Posted in
General
我们最近关于国家残疾保险计划方案经理的文章，得到了很多潜在符合条件参与者亲属关于申请的询问，我们特此准备了此片关于申请步骤的文章供大家参考。符合条件的注册参与者可以寻求我们的协助，我们可以协助您管理您的NDIS资金，所有的管理费用都是额外由国家残疾保险计划提供。 国家残疾保险计划（”NDIS”） 国家残疾保险计划（NDIS）是澳大利亚政府资助的计划，旨在帮助有永久或严重残疾的符合计划资格的澳大利亚人。这项计划可以为符合条件的残疾人提供信息和社区服务的联系，如医生、体育俱乐部、支持团体、图书馆和学校，以及州和地区政府为残疾人提供服务和援助的信息。 如何申请NDIS？ 第一步 确定您是否是满足条件的残障人士 申请条件 如果您符合以下标准，您可以成为参与者。 7至65岁的人可以获得NDIS的支持 本NDIS仅适用于 居住在澳大利亚的人 澳大利亚公民 永久签证持有人 受保护的特殊类别签证持有人 因永久性和严重残疾而通常需要他人支持的人 因永久性和严重残疾而使用特殊设备的人 现在需要一些支持以减少未来支持需求的人第二步 提供充足的证据证明残疾 如果你符合申请条件，你需要提供你充足的证据证明残疾。 什么是残疾的充足的证据？ 提供良好的残疾证明将支持国家残疾保险代理机构（“NDIA”）关于您是否符合NDIS资格的决定。好的证据是： 当前或最近 这是由与您的主要残疾相关的医疗专业人员完成的 确定您的主要残疾 确定残疾对生活不同方面的影响 描述以前的治疗和结果 描述未来的治疗方案和这些治疗的预期结果。 主要残疾是指对日常功能影响最大的疾病。 残疾证据的类型： 主要残疾： 后天性脑损伤 自闭症 脑瘫 听力障碍 智力残疾、发育迟缓、全面发育迟缓。唐氏综合症 多发性硬化症 心理社会残疾 脊髓损伤 中风 视力障碍 其他 谁能提供您的伤残证明？ 您可以要求您的医疗保健专业人员提供您的残疾证明。 医疗专业人员的常见示例包括： 全科医生（GP） 儿科医生 整形外科医生 职业治疗师 言语病理学家（治疗师） 神经学家 心理学家精神病医生 物理治疗师 提供您残疾证据的主治健康专业人员应： 成为提供您的主要残疾证据的最合适的人；和 您已经接受了很长时间的治疗（例如，至少六个月）。 如果您需要帮助收集证据，当地地区协调员（LAC）可以帮助您。 我需要我的治疗师提供什么证据？ 这将取决于您的主要残疾。如果您尚未收到“残疾类型证据”页面上列出的任何评估，您的医疗保健专业人员将需要提供以下证据： 您有或可能有永久性残疾，包括以下信息： 残疾类型 您的残疾诊断日期（如有） 残疾会持续多久 可用的治疗方法（即药物、疗法或手术） 您的残疾将在以下方面影响您的日常生活，包括对每个方面如何受到影响的描述： 运动/运动技能 沟通 社会关系 学习 自我照顾 自我管理。 对于某些残疾，您可能不需要有关您的残疾如何影响您的信息。这些残疾列在清单A——可能满足残疾要求的条件中。 您的医疗专业人员可以通过以下方式提供证据： 填写NDIS支持证据表；或 填写NDIS心理社会残疾证据表（主要心理社会残疾优先）；或 访问请求表第2节；或 提供一份现有报告、评估或信函，说明您的残疾影响。 如果您需要额外咨询您的初级保健专家以准备您的残疾证据，初级保健专家可以通过医疗保险（“Medicare”）提出索赔。 在特殊情况下，如果您没有任何现有评估，NDIA工作人员可以与您或您的授权代表一起完成一般标准化功能评估（如WHODAS或PEDI-CAT）。 CHANG会计师事务所是注册会计师协会会员，同时也是NDIS的注册方案经理，我们可以协助NDIS参与者管理其资金。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。本文基于国家残疾保险计划（”NDIS”）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
Tax treatment of Cryptocurrency
on 2021-12-22 05:05:06
by
Claire Chang
Posted in
General
What is Cryptocurrency? Cryptocurrency is a kind of digital currency that uses cryptography to trade. There are more than 1000 kinds of cryptocurrencies that can be traded online. For example, bitcoin is the most primitive and the most popular cryptocurrency. Cryptocurrency is based on the mechanism of decentralization and does not rely on the banking and financial system of centralized supervision system. When cryptocurrency is controlled by a decentralized mechanism, each cryptocurrency applies blockchain technology to record in the financial transaction database. Even though cryptocurrency is obviously different from traditional fiat money, it can be bought and sold just like other assets, and it can also trade the price trend of different cryptocurrencies through spread contracts. Tax treatment of cryptocurrency - such as Bitcoin 1. Use cryptocurrency for transactions When you dispose of your cryptocurrency to a third party, there may be a capital gain tax (CGT) event. Therefore, cryptocurrency is a CGT asset. Disposal of cryptocurrency occurs when you sell or gift cryptocurrency, trade or exchange different types of cryptocurrencies, transfer cryptocurrency to traditional fiat currency such as Australian dollars, or use cryptocurrency to exchange goods or services. If you obtain capital gain from disposing of cryptocurrency, some or all of the gains may be taxable. Certain capital gains or losses on the disposal of cryptocurrency as an asset for personal use are ignored. If the disposal of cryptocurrency is part of the business you operate, the profit you make on the disposal will be assessed as ordinary income rather than capital gains. When you have different types of cryptocurrencies, every cryptocurrency is an independent CGT asset. When trading or exchanging one cryptocurrency with another, the market value of the cryptocurrency you receive needs to be denominated in Australian dollars. 2. Cryptocurrency in business If your business involves trading in cryptocurrency, stock rules should be applied rather than CGT rules. Cryptocurrency business: profits from the sale of cryptocurrency as exchanging stock in a business belong to ordinary income, and the cost of obtaining the cryptocurrency held as trading stock is deductible. Using cryptocurrency for transaction in business: If you do not operate in cryptocurrency business but use cryptocurrency in business activities, you need to regard cryptocurrency as other assets or goods used in your business. If you receive cryptocurrency exchange for goods or services, you need to include the Australian dollar value of the cryptocurrency as part of your ordinary income. If you purchase goods or services by using cryptocurrency, you are entitled to a deduction based on the market value of the business item acquired. Profit-making business or commercial transactions: If your intention of the investment of the cryptocurrency is to increase in value, any gain you make for disposal would be treated as a capital gain. If you trade with the purpose or intention of making a profit, and the transaction is part of commercial nature, the transaction may generate ordinary income. Wages in cryptocurrency: When the employees have remuneration of cryptocurrency rather than fiat currency, the payment is a fringe benefit. 3. Record keeping of cryptocurrencyIt is important to keep all records for all transactions involving cryptocurrency, whether you are using cryptocurrency as an investment for personal use or in business. You need to keep the following records about your cryptocurrency transactions: Transaction date The market value of the cryptocurrency in Australian dollars at the time of transaction The intention of the transaction and the information of the transaction party The types of records you need to include: Receipts of purchase or sale of cryptocurrency Exchange records Records of agents, accountants, and costs Digital wallet records and passwords Software expense related to tax affairs The tax obligations are easier to calculate when you keep good records, and they can also assist you to manage your cash flow in a business. Chang Accounting Advisory Pty Ltd, we are CPA practice, if you have cryptocurrency transactions, it needs to be included in the tax return, and we could help customers to process tax treatment of cryptocurrency. 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 the Australian Taxation Office (ATO) 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
加密货币的税务处理
on 2021-12-22 04:55:41
by
Claire Chang
Posted in
General
什么是加密货币? 加密货币是一种采用密码学原理进行交易的数字货币，可以在线上交易的加密货币超过1000多种，例如比特币就是最原始以及最流行的加密货币。加密货币基于去中心化的机制，不依赖中心化监管体系的银行金融系统。当加密货币由去中心化机制控制时，每种加密货币都应用区块链技术记录在金融交易数据库中。即便加密货币与传统法定货币明显不同，但它像其他资产一样能够被买卖，还能够通过价差合约来交易不同的加密货币的价格趋势。 加密货币的税务处理 1. 使用加密货币进行交易 当您将加密货币出售给第三方时，可能会发生资本利得税（CGT）事件。因此，加密货币是CGT资产。当您出售或赠送加密货币、交易或交换不同的加密货币、将加密货币转换为传统法定货币（如澳元）或使用加密货币交换商品或服务时，就会发生加密货币的处置。 如果您通过处置加密货币获得资本收益，部分或全部收益可能需要纳税。将加密货币作为个人使用资产处置的某些资本利得或损失被忽略。 如果处置加密货币是您经营业务的一部分，您通过处置获得的利润将被评估为普通收入，而不是资本收益。 当您拥有不同类型的加密货币时，每个加密货币都是一个独立的CGT资产。 交易或交换一种加密货币和另一种加密货币时，您收到的加密货币的市场价值需要以澳元计价 商业中使用的加密货币 如果您的业务涉及加密货币交易，则应采用股票规则而不是CGT规则。 加密货币业务：在企业中出售加密货币作为交换股票的利润属于一般收入，取得作为交易股票持有的加密货币的成本可以扣除。 使用加密货币进行商业交易：如果您不从事加密货币业务，但在商业活动中使用加密货币，则需要将加密货币视为您的业务中使用的其他资产或商品。如果您收到加密货币兑换商品或服务，您需要将加密货币的澳元价值作为普通收入的一部分。如果您使用加密货币购买商品或服务，您有权根据所购业务项目的市场价值进行扣除。 盈利业务或商业交易：如果您对加密货币的投资意图是增值，您为处置而获得的任何收益将被视为资本收益。如果您以盈利为目的或意图进行交易，并且该交易是商业性质的一部分，则该交易可能产生普通收入。 加密货币工资：当雇员有加密货币而不是法定货币的报酬时，这种报酬是一种额外福利。 3. 加密货币的记录保存 无论您是将加密货币用作个人用途的投资还是用于商业用途，保存所有涉及加密货币的交易的所有记录都很重要。 您需要保留有关加密货币交易的以下记录： –交易日期 –交易时加密货币的澳元市值 –交易意图和交易方的信息 需要包括的记录类型：–购买或出售加密货币的收据 –交换记录 –代理人、会计师和成本记录 –数字钱包记录和密码 –与税务相关的软件费用 当你保持良好的记录时，纳税义务更容易计算，它还可以帮助你管理企业的现金流。 CHANG会计师事务所是注册会计师协会会员，如果您有加密货币交易，它需要包括在报税表中，我们可以帮助您处理加密货币的税务。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。本文基于澳洲税务局ATO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
National Disability Insurance Scheme (NDIS)
on 2021-12-22 04:46:30
by
Claire Chang
Posted in
General
The NDIS can provide all people with disability with information and connections to services in their communities such as doctors, sporting clubs, support groups, libraries and schools, as well as information about what support is provided by each state and territory government. NDIS - What does it mean? National: The NDIS is being introduced progressively across all states and territories. Disability: The NDIS provides support to eligible people with intellectual, physical, sensory, cognitive and psychosocial disability. Early intervention supports can also be provided for eligible people with disability or children with developmental delay. Insurance: The NDIS gives all Australians peace of mind if they, their child or loved one is born with or acquires a permanent and significant disability, they will get the support they need. Scheme: The NDIS is not a welfare system. The NDIS is designed to help people get the support they need so their skills and independence improve over time. Plan management Accountant is also a provider which also known as plan managers, who support people to manage funding in your NDIS plan. Plan management is a type of disability service funded through the National Disability Insurance Scheme (NDIS). Plan management can support participants by: • managing and monitoring a participant’s budget • managing a participant’s NDIS claims and disbursing funds to providers for services delivered • providing regular statements to a participant to show the financial status of their plan including prompt notification of over or under utilization • offering increased choice and control to a participant over plan implementation and utilisation through additional plan financial assistance. Participants can also receive advice from plan management providers about how to best utilise their NDIS plan funding which can assist in building a participant’s financial capacity and knowledge. Plan management services There are two types of services that a plan management provider can provide, including: 1. the financial administration of a participant’s plan, and 2. plan and financial management capacity building supports. Financial Administration Plan management refers to the financial administration of a participant’s NDIS plan on a participant’s behalf. This service will assist a participant by: • managing and monitoring a participant’s budget in accordance with the plan management service agreement for the duration of the NDIS plan • managing the NDIS claims and disbursing funds to providers for delivered services • maintaining records for a participant and producing regular (at least monthly) statements for participants showing the financial status of a participant’s plan, and • providing access as required to a wider range of service providers, including non-registered providers, while ensuring compliance with the price limits contained within the NDIS Price Guide. Capacity building and training Subject to a participant’s individual circumstances, ‘capacity building and training in plan and financial management’ may be included in the plan as a reasonable and necessary funded support. Funding for this support is separate to funding included in a participant’s plan for plan management services and is claimed at an hourly rate. This capacity building and training support focuses on strengthening a participant’s ability to undertake tasks associated with the management of their supports. This includes, but is not limited to: • building a participant’s financial and administration skills to set and monitor budgets, pay providers in line with service agreements, and gain financial organisational skills • enhancing a participant’s ability to direct their own supports including deciding who provides these supports and how they are delivered, and where possible and appropriate, developing a participant’s skills to self-manage their own NDIS plan. Chang Accounting Advisory Pty Ltd, we are CPA practice and NDIS registered plan manager, we could help NDIS participants to manage their funds. 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