General (148)
工资代扣代缴(PAYG Withholding)和经营所得税分缴(PAYG Instalment)
工资代扣代缴税(PAYG Withholding)和经营所得税分缴(PAYG Instalment)因为他们都有“ PAYG”的用语,所以比较容易混淆,他们有什么区别呢?客户通常会问类似的问题。今天的文章,我们将详细解答这个问题。 工资代扣代缴税(PAYG Withholding)和经营所得税分缴(PAYG Instalment)链接
Early Access to Your Superannuation
In terms of superannuation withdraw, you can only have early access to your super in very limited circumstances.This article will be focus on below two circumstances, which are COVID-19 early release of superannuation and departing Australia superannuation payment (DASP). Early Access to Your Superannuation Link
Instant asset write-off for eligible businesses
Under the instant asset write-off, eligible businesses can claim an immediate deduction for the business portion of the cost of an asset in the year the asset is first used or installed ready for use.Instant asset write-off can be used for:· multiple assets if the cost of each individual asset is less than the relevant threshold· new and second-hand assets.It cannot be used for assets that are excluded from the simplified depreciation rules.The instant asset write-off eligibility criteria and threshold have changed over time. This depends on when the asset was purchased, first used, or installed ready for use. Instant asset write-off for eligible businesses link
即时消减WRITE-OFF符合条件的企业资产
在即时消减WRITE-OFF资产的情况下,符合条件的企业可以要求在资产首次使用或已准备就绪可使用的当年立即从资产成本中消减与生意相关的资产。即时资产消减可用于:•多个资产(如果每个单独资产的成本低于相关门槛)•新旧资产。它不适用于简化折旧规则之外的资产。即时资产消减的资格标准和门槛随时间而变化。这取决于何时购买,首次使用或安装资产以供使用的时间。 即时消减WRITE-OFF 符合条件的企业资产链接