General (148)
Land Tax
on 2021-05-09 11:33:08
by
Claire Chang
Posted in
General
We may have to pay land tax if we own property. If your home is the only property you own for living, you will not pay land tax because it is exempt. For example, in Victorian, we need to pay land tax if the total taxable value of all the Victorian land we own, individually or jointly, as at 31 December, is equal to or exceeds $250,000 for general land tax rates. For land tax surcharge rates, the threshold is $25,000. The rate of tax we pay depends on the total taxable value of all our taxable land. We calculated the land tax for property A and Property B based on holding under different personal names or business structures or holding together under one personal name or one business structure. Land Tax Full Article Link
土地税
on 2021-05-09 11:29:32
by
Claire Chang
Posted in
General
如果我们拥有财产，我们可能需要支付土地税。 如果您的房屋是唯一的自住财产，则您无需支付土地税，因为这个资产享受土地税免税。 例如，在维多利亚州，截至12月31日，我们单独或共同拥有的所有维多利亚州土地的总应税价值等于或超过250,000澳元（按一般土地税率计算），则需要支付土地税。土地税附加费税率，起征点为$ 25,000。我们支付的税率取决于我们所有应税土地的总应税价值。下面案例，我们根据房产A和房产B持有在不同人名或组织架构的情况，或持在有一个人名或一种组织架构情况，来分别计算土地税。土地税全文链接
Casual Employment Information Statement
on 2021-05-02 12:33:17
by
Claire Chang
Posted in
General
Fair Work Act have recently made a changes that small business employers need to give their existing casual employees (employed before 27 March 2021) a copy of the Casual Employment Information Statement (CEIS) as soon as possible after 27 March 2021. For other employers, they have to give their existing casual employees (employed before 27 March 2021) a copy of the CEIS as soon as possible after 27 September 2021. Employers have to give every new casual employee a Casual Employment Information Statement (the CEIS) before, or as soon as possible after, they start their new job. Employers aren't required to give casual employees the CEIS more than once in any 12 month period (for example, if an employer employs a casual employee temporarily at different stages in a 12 month period, they only need to give them the CEIS once). The CEIS has information about: • the definition of a casual employee • when an employer has to offer casual conversion • when an employer doesn’t have to offer casual conversion • when a casual employee can request casual conversion • casual conversion entitlements of casual employees employed by small business employers • the role of the Fair Work Commission to deal with disputes about casual conversion. Employers can give casual employees the CEIS: • in person • by mail • if the employee agrees, by emailing a copy of the CEIS or a link to the CEIS on our website. Who is a casual employee? From 27 March 2021, changes to workplace laws relating to casual employees mean that you are a casual employee if: • you are offered a job • the offer does not include a firm advance commitment that the work will continue indefinitely with an agreed pattern of work • you accept the offer knowing that there is no firm advance commitment and become an employee. This article is for informational purposes only and does not form part of our advice. This article is based on Fairwork’s guideline. We are focus on business clients, if you have any questions during operating a business, please contact our team if you need any assistance.
临时就业信息声明
on 2021-05-02 12:28:57
by
Claire Chang
Posted in
General
根据《公平工作法》的最新修改，小型企业雇主需要在2021年3月27日之后尽快向其现有的临时雇员（在2021年3月27日之前受雇）提供一份《临时就业信息声明》（CEIS）。所有其他雇主必须在2021年9月27日之后尽快将CEIS提供给其临时员工（在2021年3月27日之前受雇）。 雇主必须在临时员工开始新工作之前或之后尽快为每位新临时雇员提供一份临时就业信息声明（CEIS）。雇主无需在任何12个月内多次向临时雇员提供CEIS（例如，如果雇主在12个月内的不同阶段临时雇用临时雇员，则只需给他们一次CEIS） 。 CEIS具有以下信息： • 临时工的定义 • 当雇主不得不提供临时转换（casual conversion）时间 • 当雇主不必提供临时转换时间 • 临时员工可以要求临时转换的时间 • 小型企业雇主雇用的临时雇员的临时转换权利 • 公平工作委员会在处理有关临时转换的纠纷中的作用 雇主可以给临时雇员CEIS通过以下方式： • 亲自 • 通过邮寄 • 如果员工同意，请通过电子邮件发送CEIS的副本或通过我们网站上CEIS的链接 谁是临时雇员？ 从2021年3月27日起，与临时雇员相关的工作场所法律的变更意味着您是临时雇员，如果： •您被提供了一个工作 •录取通知书不包含坚定的事先承诺，即工作将以商定的工作方式无限期继续 •您知道没有坚定的事先承诺就接受了要约，并成为员工 本文仅供参考，不构成我们建议的一部分。 本文基于公平工作（Fairwork）的指南。 我们专注于企业客户，如果在生意的运营过程中您需要任何帮助，请与我们的团队联系。
Goods and services tax on Imported Goods
on 2021-05-02 12:09:08
by
Claire Chang
Posted in
General
Goods and services tax (GST) is payable on most goods imported into Australia (taxable importations). GST on a taxable importation is payable by businesses, organizations and private individuals, whether they are registered for GST or not. However, if you are a GST-registered business or organization and you import goods as part of your activities, you may be able to claim a GST credit for any GST you pay on those goods. Paying GST on imported goods The Department of Home Affairs collects GST on taxable importations. The GST payable is 10% of the value of the taxable importation. The value of taxable importation is the sum of: • the customs value of the goods • any customs duty payable • the amount paid or payable to transport the goods to their place of consignment in Australia • the insurance cost for that transport • any wine tax payable Generally, GST is payable before the goods are released by Home Affairs. If you are not registered under the deferred GST scheme then the GST is payable at the same time, at the same place, and in the same manner as you would customs duty (or would be payable if the goods are subject to customs duty). Deferred GST As an importer, the deferred goods and services tax (DGST) scheme allows you to defer payment of goods and services tax (GST) on all taxable imports into Australia. You need to apply from ATO for approval. To be eligible to participate in the deferred GST scheme, you must: • have an Australian business number (ABN) • be registered for GST (you can register for GST and apply for an ABN on the one form if you don't already have an ABN) • lodge your activity statements online and pay electronically • lodge your activity statements monthly (if you are currently lodging quarterly, this will be changed to monthly once we receive and approve your application) • ensure the goods or excise-equivalent goods are for home consumption • if you are a member of a GST group, ensure your nominated representative is registered for the DGST scheme. If you are eligible and want to apply for DGST status, complete the online Application for approval to defer GST on imported goods form (NAT 75136). The application form allows you to check your eligibility before you apply. If you are eligible, continue your application using the same form. If you have recently changed to a monthly BAS reporting cycle, you need to wait one business day before lodging your GST deferral application. Deferred GST obligations If you participate in the deferred GST scheme, you must meet the following requirements: • Lodge and pay your business activity statement (BAS) online using either - Online services for business - Standard Business Reporting (SBR)-enabled software - your registered tax and BAS agent lodging on your behalf using Online services for agents - our online services for individuals and sole traders – using your myGov account. • Lodge on time – if you don't lodge on time, you may be withdrawn from the deferred GST scheme. • Keep up to date with payments – if you default from a payment plan, you may be withdrawn from the deferred GST scheme. Revoking the deferred GST scheme To continue to benefit from deferring your GST, make sure all of your tax obligations are up to date and meet your deferred GST approval requirements. If you don't, you'll no longer be part of the deferred GST scheme. This means: • customs will keep your goods until you pay the GST. • you'll have to register for the scheme again. This article is for informational purposes only and does not form part of our advice. This article is based on ATO’s guideline. We could help you to apply DGST scheme on your behalf. Please contact our team if you need any assistance.