General (148)
消费税GST的差价方案Margin Scheme
on 2022-04-20 05:18:21
by
Claire Chang
Posted in
General
Margin Scheme差价方案是一种计算您在出售作为生意运营的房地产业务时必须支付的 GST 的方法。应用差价方案是有条件的。差价方案使 GST 能够以优惠的方式计算。规则取决于首次购买房产的时间。只有当销售应纳税的房产时，您才能应用差价方案。 一般而言，消费税的计算是基于以下两者之间的差异：• 您首次购买该物业时所支付的价格，以及• 该物业的后续销售价格。 您必须有书面协议，说明在房产交割日期之前出售房产使用差价方案。如果您购买的房产适用差价方案，则您不能就价格中包含的 GST 申请 GST 抵免。如果您在购买房产作为业务的一部分时收取了全额 GST，通常您可以要求退还 GST。但是，您不能将差价方案应用于后续的房产销售。使用差价方案的资格如果您的房地产作为生意的一部分出售并且您已注册 GST，您可以使用差价方案来计算您必须支付多少 GST。 如果您使用差价方案，双方必须在房产交割前签署使用差价方案的书面协议。就 GST 而言，结算日期是您购买房产的日期。大多数合同都有一个勾选框，说明销售是否受差价方案的约束。当您无法使用差价方案时• 如果您购买的房产完全应纳税，并且没有使用差价方案• 如果您在出售时未注册或未要求注册 GST• 对于 2005 年 3 月 17 日或之后的销售，如果您- 购买的房产完全应纳税，并且没有使用差价方案；- 从没有资格使用差价方案的人那里继承财产；- 从不符合差价方案条件的 GST 集团的其他成员那里获得财产，并且他们从不属于 GST 集团的实体购买了该房产；- 是 GST 合资企业的参与者，并从通过不合格的销售，从购买该物业的合资经营者处获得该物业。 • 如果您在 2008 年 12 月 9 日或之后出售最初购买或签订购买合同的房产，并且- 您购买房产的实体不符合条件- 物业是作为持续经营的一部分购买的- 物业购买为免 GST 农田- 无偿（没有付款）从一名联营公司购买的物业。 必须是 2005 年 6 月 29 日或之后的书面销售协议在 2005 年 6 月 29 日或之后的销售交割之前，必须有使用差价方案的书面协议。 书面协议没有固定的格式。协议必须：• 由买卖双方签字• 清楚地标明正在出售的房产。 该协议可以包含在销售合同中。如果您在出售时没有书面协议，您可以请求澳洲税务局允许延长获得书面协议的时间。如果各方不同意适用差价方案，澳洲税务局无权酌情决定适用该计划。 2005 年 6 月 29 日之前的书面销售协议如果进行以下任何一项销售，您不需要买卖双方之间的书面协议：• 2005 年 6 月 29 日之前；• 在 2005 年 6 月 29 日或之后，但您在 2005 年 6 月 29 日之前就您出售的财产签订了合同或授予了权利或选择权。 对于 2005 年 6 月 29 日之前进行或订立的销售，如果您在进行销售时未应用差价方案，您可以要求在销售中考虑 GST，就像应用了差价方案一样。 您必须证明：• 您因错误未选择在结算时应用差价方案• 您满足差价方案下的所有其他要求• 购买者没有申请 GST 抵免或购买的递减调整• 您和购买者未就包含 GST 的价格达成一致• 您没有达成协议以避免支付 GST。 计算差价的方法方法取决于购买日期使用您最初购买或持有权益的差价方案出售房产时：• 2000 年 7 月 1 日之后——您必须使用对价法(consideration method)• 2000 年7 月1 日之前——您可以使用估值法(valuation method)或对价法。评估法如果您最初在 2000 年 7 月 1 日之前购买了您的房产，请使用估价方法计算差价。您只能在您持有经批准的估价时使用估价方法。使用估值方法，差价是售价与物业价值之间的差额（通常截至 2000 年 7 月 1 日）。 对价法无论您何时购买要出售的房产，您都可以使用对价法计算在差价下应付的 GST。使用对价法：· 差价是物业的售价与原始购买价格之间的差额，即售价减去购买价格等于差价· 销售价格必须包括销售合同中的任何交割时候的调整· 不包括以下任何一项作为购买价格的一部分- 开发物业的成本- 法律费用- 您购买的任何期权- 印花税- 任何其他相关的采购费用。 Chang Accounting Advisory Pty Ltd，我们是执业注册会计师和税务代理人。 如果您或您的家人或朋友需要我们的服务，请随时联系我们的团队寻求帮助。 本文仅供参考，并不构成我们建议的一部分。本文基于澳洲税务局的指引。我们可以为您提供专业建议并协助您的公司满足您的会计和税务需求，可以成为您的外包财务团队来帮助您的业务发展。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: clairechang26Michelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au, wechat: michellejc
Small Business Ventilation Program
on 2022-04-18 00:04:15
by
Claire Chang
Posted in
General
Program overviewThe $60 million Small Business Ventilation Program will help eligible public-facing small businesses to improve building ventilation in areas accessible to customers and reduce the risk of spreading COVID-19.Improving ventilation helps reduce the spread of COVID-19 and provides customers with the confidence that businesses are doing everything they can to keep them safe.Under the program, two types of support will be available:1. Ventilation Rebate – A $500 rebate for public-facing small businesses to undertake immediate actions such as purchasing equipment or hiring a qualified tradesperson to undertake minor services to improve ventilation in areas accessible to customers.2. Ventilation Grant – Matched grants of $1000 to $5000 to enable public-facing small businesses who employ staff to invest in larger projects such as building works, engaging professional services or equipment to improve ventilation in areas accessible to customers.A business can apply for both a Ventilation Rebate and a Ventilation Grant. The submitted applications can request funds for the same ventilation project, however the funds must not be allocated to the same eligible expenditure item. You should check your eligibility for both before applying.Ventilation Rebate guidelinesBusinesses can apply for a $500 rebate by submitting an application with evidence of eligible expenditure such as receipts and paid invoices. To receive a rebate, purchases of goods and services must be made between 1 January 2022 and 24 June 2022 inclusive. Applications will be assessed for eligibility on a ‘first in’ basis until available funds are allocated. 1 Who is eligible for a rebate? 1.1 This Program is for businesses that operate from a Victorian fixed address commercial premises that is physically open to the public for in-person purchases or use of the business’s products and services. 1.2 The business must: a) hold an active Australian Business Number (ABN) and have held that ABN on and b) from 18 February 2022 c) be registered for Goods and Services Tax (GST) on and from 18 February 2022d) have an annual Victorian payroll below $10 million for the 2020-21 financial year on an ungrouped basis as determined by the State Revenue Office (SRO) e) hold public liability insurance sufficient to cover its operations. 2 Eligible Ventilation Expenditure 2.1 A business must spend $500 or more on eligible expenditure to receive a rebate of $500. 2.2 Expenditure is eligible if it supports the business’ preferred ventilation strategy where: a) it is used on work to improve ventilation and air filtration to reduce the spread of COVID-19 for areas in commercial premises that are physically open to the public; b) the expenditure has been purchased and paid for in full between 1 January 2022 and 24 June 2022 inclusive; and c) the ventilation upgrade will lead to an improvement in one or more of the following types of air ventilation:· Natural ventilation – that brings air from outside through and around an indoor occupied space, or to make airflow improvements to a covered outdoor space used by customers; · Mechanical ventilation – that uses mechanical equipment to increase airflow by replacing or diluting indoor air with outside air; · Augmented ventilation - that uses portable filtration units to catch particles in a filter to increase the clean air delivery rate and reduce the concentration of viral particles in the air.Ventilation Grant guidelinesProgram funds can be used to invest in equipment, undertake building works and/or engage services to improve ventilation and air filtration in areas that are physically open to and accessed by the public. Businesses can request a grant between $1,000 and up to $5,000 under this Program stream to cover 50 per cent of the costs associated with the ventilation project. Who is eligible for a grant? 1. This Program is for employing businesses that operate from a Victorian fixed address commercial premises that is physically open to the public for in-person purchases or use of the business’s products and services. 2. The business must: a) hold an active Australian Business Number (ABN) and have held that ABN on and b) from 18 February 2022 c) be registered with the responsible Federal or State regulatord) be registered for Goods and Services Tax (GST) on and from 18 February 2022e) have an annual Victorian payroll below $10 million for the 2020-21 financial year f) on an ungrouped basis as determined by the State Revenue Office (SRO) g) are registered with WorkSafe Victoriah) hold public liability insurance sufficient to cover its operations. Grant funding and applicant funding 1. Grant funding of up to $5,000 per premises is available for eligible projects under the Program. 2. Applicants can request a grant amount of between $1,000 and up to $5,000 to cover part of the costs of their ventilation project. 3. Grant funds are to cover 50 per cent of the costs associated with the Ventilation Project. This means that for every $1 of grant funding, the applicant must show $1 of expenditure of their own funds.4. For example, if the applicant requests $2,000, they must spend at least $2,000 of their own funds on the project. For this example, this means the total ventilation project budget must be is at least $4,000. If applying for a Ventilation Grant· purchase equipment, undertake works and/or seek professional advice that will improve ventilation which is appropriate for your circumstance and business activities OR· prepare ventilation project proposal if the funds will be spent after 24 June 2022. Evidence of eligible expenditure must be provided by 15 November 2022. An online application must submitted by 24 June 2022. Chang Accounting Advisory Pty Ltd, we are CPA practice and tax agent. 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 guidance from Business Victoria. Please contact our team if you need any assistance.Claire Chang, 0497 131 419, claire.chang@changadvisory.com.au, wechat: clairechang26Michelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au, wechat: michellejc
小型企业通风计划
on 2022-04-17 23:56:43
by
Claire Chang
Posted in
General
计划概述6000 万澳币的小型企业通风计划将帮助符合条件的面向公众的小型企业改善客户可进入区域的建筑通风，并降低传播新冠病毒的风险。 改善通风有助于减少新冠病毒的传播，并使客户相信企业正在尽其所能确保他们的安全。根据该计划，将提供两种类型的支持：1. 通风返还 – 500 澳币的返还，面向公众的小型企业可立即采取行动，例如购买设备或聘请合格的技工进行小型服务，以改善客户可进入区域的通风。2. 通风补助 - 1000 至 5000 澳币的配套补助金，让面向公众的小型企业雇佣员工投资大型项目，例如建筑工程、聘请专业服务或设备，以改善客户可到达区域的通风。 企业可以同时申请通风返还和通风补助。提交的申请可以为同一通风项目申请资金，但不得将资金分配给同一符合条件的支出项目。 在申请之前，您应该检查您是否符合这两个条件。通风返还指南企业可以通过提交包含符合条件的支出证据（例如收据和已付发票）来申请 500 澳币的返还。要获得返还，必须在 2022 年 1 月 1 日至 2022 年 6 月 24 日期间购买商品和服务。 在分配可用资金之前，将在“先入”顺序的基础上评估申请的资格。1 谁有资格获得返还？1.1 本计划适用于在维多利亚州固定地址商业场所经营的企业，该商业场所向公众开放以供亲自购买或使用企业的产品和服务。1.2 企业必须：a) 持有有效的澳大利亚商业号码 (ABN)b) 并持有该 ABN从 2022 年 2 月 18 日起c) 自 2022 年 2 月 18 日起注册商品和服务税 (GST)d) 维州财政局 (SRO) 确定的 2020-21 财年未分组的年度维州发放工资总额低于 1,000 万澳元e) 持有足以覆盖其运营的公共责任保险。2 符合条件的通风费用2.1 企业必须在符合条件的支出上花费 500 澳币或更多才能获得 500 澳币的返还。2.2 如果支出支持企业首选的通风策略，则符合条件，其中：a) 它用于改善通风和空气过滤的工作，以减少新冠病毒在商业场所对公众开放的区域的传播；b) 已于 2022 年 1 月 1 日至 2022 年 6 月 24 日（含）期间购买并全额支付；和c) 通风升级将导致以下一种或多种通风类型的改进：• 自然通风——将空气从室外带入室内空间，或改善客户使用的有盖室外空间的气流；• 机械通风——使用机械设备通过用室外空气代替或稀释室内空气来增加气流；• 增强通风——使用便携式过滤装置捕获过滤器中的颗粒，以提高清洁空气的输送率并降低空气中病毒颗粒的浓度。通风补助指南计划资金可用于投资设备、进行建筑工程和/或提供服务，以改善对公众开放和可供公众使用的区域的通风和空气过滤。企业可以根据该计划流申请 1,000 至 5,000 澳币的补助，以支付与通风项目相关的 50% 的费用。谁有资格获得补助金？1. 本计划适用于雇用在维多利亚州固定地址商业场所经营的企业，该商业场所对公众开放，以供亲自购买或使用企业的产品和服务。2. 企业必须：a) 持有有效的澳大利亚商业号码 (ABN)b) 并持有该 ABN从 2022 年 2 月 18 日起c) 在负责的联邦或州监管机构注册d) 自 2022 年 2 月 18 日起注册商品和服务税 (GST)e) 2020-21 财政年度维州发放工资总额低于 1,000 万澳元f) 由维州财政局 (SRO) 确定的未分组的基础上g) 在 维州工作安全署（WorkSafe Victoria） 注册h) 持有足以覆盖其运营的公共责任保险。补助资金和申请人资金1. 本计划下符合条件的项目可获得每处场所最高 5,000 澳币的补助资金。2. 申请人可申请 1,000 至 5,000 澳币的拨款，以支付其通风项目的部分费用。3. 补助资金将支付 50% 的费用与通风项目有关。 这意味着对于每 1 澳币的补助资金，申请人必须有1 澳币的自有资金支出。4. 例如，如果申请者要求2,000澳币，他们必须在项目上花费至少2,000澳币的自有资金。 对于此示例，这意味着总通风项目预算必须至少为 4,000 澳币。 如果申请通风补助金• 购买设备、进行工程和/或寻求专业建议，以改善适合您的环境和业务活动的通风系统，或• 如果资金将在 2022 年 6 月 24 日之后使用，则准备通风项目提案。必须在 2022 年 11 月 15 日之前提供合格支出的证据。 在线申请必须在 2022 年 6 月 24 日之前提交。 Chang Accounting Advisory Pty Ltd，我们是执业注册会计师和税务代理人。 如果您或您的家人或朋友需要我们的服务，请随时联系我们的团队寻求帮助。 本文仅供参考，并不构成我们建议的一部分。本文基于Business Victoria的指引。我们可以为您提供专业建议并协助您的公司满足您的会计和税务需求，可以成为您的外包财务团队来帮助您的业务发展。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: clairechang26Michelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au, wechat: michellejc
Controlled Foreign Company
on 2022-04-12 03:41:33
by
Claire Chang
Posted in
General
Many clients have controlled foreign company in overseas, will they need to report in the income tax return? This article is for clients or friends who want to know more about controlled foreign company. Section 1: Is there a CFC?A CFC is a non-resident company that satisfies one of three control tests. Whether a company is a resident of a foreign country is determined according to Australian tax law as modified by double-taxation agreements with other countries. The three control tests are the:· strict control test: If a group of five or fewer Australian ‘1% entities’, together with their associates, owns or is entitled to acquire a control interest of at least 50% in the foreign company.· assumed controller test: A foreign company will normally be treated as a CFC under the assumed controller test if a single Australian entity owns, or is entitled to acquire, an associate-inclusive control interest of at least 40% in the foreign company. · de facto control test: A foreign company will be treated as a CFC under the de facto control test if a group of five or fewer Australian entities, either alone or with associates, effectively controls the foreign company. An Australian 1% entity is an Australian entity that, together with its associates, holds an interest of at least 1% in the foreign company. An Australian entity is an Australian partnership, an Australian trust, or an entity (other than a partnership or trust) that is a Part X Australian resident. A Part X Australian resident is a resident of Australia who is not treated solely as a resident of another country under a double-taxation agreement between Australia and that country. When is control measured?A statutory accounting period of a CFC is a period of 12 months ending 30 June, unless the CFC makes an election to use another period. The control test is applied at the end of a CFC's statutory accounting period to check whether income of the CFC is to be attributed. It may also be necessary to measure control at the time a CFC pays a dividend to another CFC or to a controlled foreign trust or at the time a CFC changes residence. Substance requirementsYes, active income test (less than 5% of income is from passive income, tainted sales, tainted services). Generally, if the CFC satisfies the ‘active income test’ then there is no need to attribute income from that CFC to its Australian controllers.Section 2: Are you an attributable taxpayer?If you have an interest in a CFC, you must determine if you are an attributable taxpayer. You are only required to include an amount of attributable income from a CFC in your assessable income if you are an attributable taxpayer in relation to the CFC. You will be an attributable taxpayer if: 1. you have an associate-inclusive control interest of 10% or more in a CFC, or2. all of the following rules apply - the CFC is a CFC because of the application of the de facto control test- you are an Australian 1% entity, and- you are part of a group of five or fewer Australian entities who, alone or with associates (regardless of whether the associates are Australian entities) controls the CFC. Section 3 Description of significant CFC exemption and exclusion requirementsCertain exemptions provided for non-portfolio dividends (10% or more); 1) sale of a CFC interest. Further, where CFCs are located in a listed country (US, UK, Canada, France, Germany, NZ, Japan) only particular types of income (referred to as Eligible Designated Concession Income) is attributable to the Australian controller.2) There is also an Australian Financial Institutions (“AFI”) subsidiary exemption which enables interest and certain asset and currency transactions to be exempt for CFCs that are subsidiaries of a registered Australian AFI (may be broader than Australian banks). Section 4 What types of attribution can apply?Sections 1 and 2 asked the following questions: - Is there a CFC?- Are you an attributable taxpayer? If the answer to both of these questions is yes, the next step is to determine whether you must include an amount in your assessable income. Attribution on change of residenceIf you were an attributable taxpayer of a CFC resident in an unlisted country and the CFC changed its residence to a listed country or to Australia while you were an attributable taxpayer, you may be subject to attribution on your share of the accumulated profits of the CFC. Attribution of current year profitsIf you are an attributable taxpayer of a CFC at the end of the CFC's statutory accounting period, you may need to include the whole or a part of the profits of that period in your assessable income. The attribution of current year profits of a CFC may be reduced if you have been subject to:- dividend attribution, or- attribution on change of residence by the CFC. Chang Accounting Advisory Pty Ltd, we are CPA practice and tax agent. 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 guidance from Australian Taxation Office. Please contact our team if you need any assistance.Claire Chang, 0497 131 419, claire.chang@changadvisory.com.au, wechat: clairechang26Michelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au, wechat: michellejc
受控外国公司 (Controlled Foreign Company)
on 2022-04-12 03:23:04
by
Claire Chang
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很多客户在海外有受控外国公司，即Controlled Foreign Company，以下简称CFC，这些海外公司是否需要在个人纳税申报表里面填报？这篇文章就是为了这些需要了解受控外国公司的客户和朋友们准备的。第 1 部分：是否有 CFC？CFC 是满足三个控制测试之一的非居民公司。公司是否为外国居民是根据澳大利亚税法确定的，该税法通过与其他国家的双重征税协议进行了修改。 三个控制测试是：• 严格控制测试：如果一组五个或更少的澳大利亚“1% 实体”连同他们的联营公司拥有或有权获得外国公司至少50% 的控制权。• 假定控制人测试：如果单个澳大利亚实体拥有或有权收购外国公司至少40% 的包括联营公司的控制权，则该外国公司通常会在假定控制人测试下被视为受控外国公司。• 事实控制测试：如果由五个或更少的澳大利亚实体（单独或与联营公司）有效控制外国公司，则该外国公司将在事实上控制测试下被视为受控外国公司。 澳大利亚 1% 实体是指与其关联方一起持有外国公司至少 1% 权益的澳大利亚实体。 澳大利亚实体是澳大利亚合伙企业、澳大利亚信托或作为第 X 部分澳大利亚居民的实体（合伙企业或信托除外）。第 X 部分澳大利亚居民是指根据澳大利亚与该国之间的双重征税协议，不被单独视为另一国居民的澳大利亚居民。 什么时候测量控制？CFC 的法定会计期间为截至 6 月 30 日的 12 个月期间，除非 CFC 选择使用另一个期间。控制测试在受控外国公司的法定会计期结束时应用，以检查受控外国公司的收入是否应归属于澳大利亚的控制人。 在 CFC 向另一个 CFC 或受控外国信托支付股息时或在 CFC 更改住所时，可能还需要衡量控制权。 实质性要求是的，主动收入测试（不到 5% 的收入来自被动收入、受污染的销售、受污染的服务）。一般来说，如果 CFC 满足“主动收入测试”，则无需将该 CFC 的收入归属于其澳大利亚控制人。 第 2 部分：您是归属纳税人吗？如果您在 CFC 中拥有权益，您必须确定您是否是归属纳税人。如果您是 CFC 的归属纳税人，您只需将来自CFC 的可归属收入包括在您的应税收入中。 在以下情况下，您将成为归属纳税人： 1. 您在 CFC 中拥有 10% 或更多的联营公司控制权，或2. 以下所有规则均适用- CFC 是 CFC，因为应用了事实控制测试- 您是澳大利亚 1% 的实体，并且- 您是五个或更少的澳大利亚实体中的一员，这些实体单独或与关联方（无论关联方是否为澳大利亚实体）控制CFC。 第 3 部分： 重要 CFC 豁免和排除要求的描述为非投资组合股息提供了某些豁免（10% 或更多）； 1) 出售 CFC 权益。此外，如果 CFC 位于所列国家（美国、英国、加拿大、法国、德国、新西兰、日本），则只有特定类型的收入（称为合格指定特许权收入）可归属于澳大利亚控制人。2) 还有一项澳大利亚金融机构（“AFI”）子公司豁免，使作为已注册澳大利亚 AFI 的子公司（可能比澳大利亚银行更广泛）的 CFC 的利息和某些资产和货币交易获得豁免。 第 4 部分： 可以应用哪些类型的归因？第 1 部分和第 2 部分提出了以下问题： - 有 CFC 吗？- 您是归属纳税人吗？ 如果这两个问题的答案都是肯定的，那么下一步就是确定您是否必须在应税收入中包含一笔金额。 住所变更的归属如果您是非列示国家的 CFC 居民的归属纳税人，并且 CFC 在您作为归属纳税人期间将其居住地更改为列示国家或澳大利亚，您可能需要对您在 CFC 累积利润中的份额进行归属. 当年利润的归属如果您在 CFC 的法定会计期结束时是 CFC 的应归属纳税人，您可能需要将该期间的全部或部分利润包括在您的应税收入中。 如果您受到以下限制，则 CFC 当年利润的归属可能会减少：- 股息归属，或- CFC 对居住地变更的归属。 本文仅供参考，并不构成我们建议的一部分。本文基于ATO的指引。我们可以为您提供专业建议并协助您的公司满足您的会计和税务需求，可以成为您的外包财务团队来帮助您的业务发展。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: clairechang26Michelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au, wechat: michellejc