General (148)
行动指南-拿到政府出口市场发展补助金(EMDG)的批复合同后
on 2022-03-15 05:21:41
by
Claire Chang
Posted in
General
出口市场发展补助金(EMDG)计划是一项基于权利、资格和需求的计划。资金必须在项目分配范围内分配给所有符合条件的申请人。当对该计划有更多的需求时，每个符合资格的申请人的资助金额将会减少。新政策的申请人数超过5,300人次，因此三种不同资助的最高资助额都被降低了。1级、2级和3级的最高补贴分别为$15,000、$23,000和$35,000。代表机构-每财政年度最高可达$90,000。 补助协议的时间表您可以期待从2022年2月中旬开始收到补助协议。 付款时间表对于一级补助和代表机构补助，您有望从2022年3月开始获得第一笔款项。 对于二级和三级补助，您有望在澳贸委收到和接受里程碑报告后，从2022年7月1日起获得付款。您的里程碑报告必须显示符合资格的经费支出是补助金金额的两倍——也就是说，花费的总金额为补助金金额和您的匹配资金。您的资助协议将概述报告和付款时间表。 如果花费更多，则不能将拨款协议更改为更高的金额我理解今年的补助金金额低于您的预期，但澳贸委不会以导致更高支付的方式改变协议的金额，因为在签订补助金协议时，每个级别可用的资金池已全部分配。所以补助金的数额在您的计划协议中是固定的。 通过MyGovID接受授权协议对于接受EMDG资助的协议，我们不能代表您作为EMDG的顾问接受。同时，没有书面协议接受程序可以选择。您必须拥有MyGovID才能访问EMDG在线门户并接受协议。 登录EMDG在线门户网站，查看您的协议副本: · 通过点击“接受协议”按钮来接受协议，这相当于签名。您必须有一个MyGovID才能接受授权协议。 · 在收到邀约后21天内接受协议 · 奥贸委将执行补助协议 · 您可以从在线门户网站查看和下载您的授权协议副本作为留存档案。 如果您没有MyGovID，请按照下面的步骤操作。 MyGovIDMyGovID是澳大利亚政府的数字身份验证软件，用来证明您在网上的身份。下载MyGovID并根据设置程序进行设置。一旦应用程序设置好，您需要使用名为关系授权管理器 (Relationship authorization Manager, RAM)的授权服务将您的MyGovID链接到您的生意。 将您的MyGovID链接到您的生意在开始之前，主要授权人(企业所有者)需要做以下事情: · 从App Store或Google Play下载MyGovID应用程序，并使用您的澳大利亚身份证件注册。 · 使用您的MyGovID登录RAM并链接您的生意。在您连接您的生意之前，请检查您在澳大利亚企业注册上的详细信息是最新的，以便RAM可以使用正确的信息。 · (可选):一些客户没有MyGovID，那么请使用这个替代步骤来接受它:授权您的员工和RAM中的其他人在网上代表您的生意。他们将收到一封电子邮件，接受使用他们的MyGovID的授权请求。 匹配的资金和里程碑报告您每个财政年度所能获得的最高补助金额将会在您的补助金协议中显示。重要的是要记住: · 在符合资格的开支上，您必须花费该财政年度补助金额的两倍。这意味着补助金金额加上您匹配的资金。 · 您的匹配资金必须至少与您的资助金额相等。 如果您花费的金额超过获得最高补助金额所要求的金额，您将只获得最高补助金金额。 如果您花的少，您只会得到您花费总金额的一半(50%)。 里程碑报告里程碑报告是拨款协议的一部分。不管您花了多少钱，您都必须提交这些报告。通过检查您的协议中的报告和付款时间表，找出何时以及如何这样做。 所有补助金的接受者将被要求提交里程碑报告。您还必须保存所有与合格的促销营销支出相关的记录，并在需要时提供给奥贸委。 CHANG会计师事务所是注册会计师协会会员，同时也是出口市场发展补助金的咨询顾问，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。本文基于出口市场发展补助金指引和官网信息完成。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
Audit of a Real Estate Agent's Trust Account
on 2022-03-07 06:41:10
by
Claire Chang
Posted in
General
The audit of the trust account is to be performed in accordance with ASAE 3100 Compliance Engagements since the auditor is required to form an opinion on the agent’s compliance or non- compliance with the relevant Act and Regulations. Purpose The purpose of a compliance audit of a real estate agent’s trust account is to report on whether: · accounting and other records relating to trust monies have been properly kept; · there is no loss or deficiency of trust monies or failure to pay or account for trust monies; and · there has been no failure to comply with a provision of the relevant Act or Regulations. Audit requirements Real estate agents must ensure that trust accounts are audited within the prescribed time frame each year. The cost of the audit is to be borne by the agent and is to be paid from the agent’s general account and not from the trust account. The auditor is to be allowed access to accounting records of the trust account, and to the records and files of the agent’s practice. This access is essential in ensuring that all transactions involving trust account money have been recorded correctly. Who can be an auditor?Different states have different requirements, generally, an approved auditor is : · A registered company auditor; or · A member of a professional accounting body including: · CPA Australia; · the Institute of Public Accountants; · Chartered Accountants Australia and New Zealand Due date for audit reportDifferent states have different due days. For VIC, NSW, VCT, Tasmania, Western Australia, the due dates for audit reports are within three months after the end of the audit period, which is 30 Sep. For South Australia, the due date is within two months after the end of the audit period. For Queensland, the audit period is the 12-month period in each year ending on the last day of the audit month, the audit period depends on when the licence expires. For NSW, from July 2019, all audits need to be lodged on Auditor’s online portal without providing auditor opinions. For FY2021, there is an extension of the normal deadline from 30 Sep. to 31 Dec. 2021 in consideration to the Covid-19 lockdown situation. After December 31, 2021, the auditor’s online portal will be closed, all audits received after 31/12/21 will subject to penalty. 2021 Audit Report (Late) in paper version must submitted before 16/03/2022 to avoid the license being suspended.For VIC, real estate agents must lodge their audit reports in myCAV within 10 business days of receiving them from the auditors. If the agents don't, they are committing an offence, which may result in a penalty of up to 120 penalty units. 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 different states relevant legislation and guidance for real estate agents. 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
房地产经纪人的信托帐户审计
on 2022-02-28 03:33:00
by
Claire Chang
Posted in
General
信托账户的审计应按照ASAE 3100合规业务进行，因为审计人员必须对中介是否符合相关法律法规形成意见。目的对房地产经纪人信托账户进行合规审计的目的是检查报告是否:· 与信托资金有关的会计和其他记录已妥善保存;· 信托款项不存在损失或不足，或未能支付或解释信托款项;和· 没有违反相关法律或法规的规定。 审计需求房地产经纪人必须确保信托账户每年在规定的时间内被审计。审计费用由代理人承担，并从代理人的一般帐户而不是信托帐户中支付。 审计师可以查看信托账户的会计记录，以及中介的业务记录和档案。这种访问方式对于确保所有涉及信托账户资金的交易都被正确记录至关重要。谁能当审计师?不同的州有不同的要求，一般来说，核准的审计师是:· 注册的公司审计师;或· 专业会计机构成员，包括: •澳洲会计师公会; •公共会计师协会; •澳大利亚和新西兰特许会计师协会审核报告的截止日期不同的州有不同的截止日期。对于维州、新州、 首都领地、塔斯马尼亚、西澳，审计报告的截止日期在审计期结束后的3个月内，也就是9月30日。 对于南澳，审计报告的截止日期在审计期的结束后的2个月内。对于昆士兰来说，审计期为每年12个月，截止于审计月的最后一天，审计期取决于地产中介拍照的到期时间。 对于新南威尔士州，从2019年7月起，所有审计结果都需要在审计师的门户网站提交，且无需提供审计意见。考虑到2019年新冠状病毒病封锁情况，2021财年的正常截止日期将从2021年9月30日延长至2021年12月31日。自2021年12月31日之后，审计师的在线门户将被关闭，所有在12月31日之后提交的审计将受到惩罚。2021年纸质版审计报告(延迟)须于2022年3月16日前提交，以避免被吊销地产中介执照。 对于维多利亚州，房地产中介必须在收到审计人员的审计报告后的10个工作日内向myCAV提交审计报告。如果中介不这样做，他们就构成了犯罪，这可能会导致高达120个处罚单位的罚款。 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，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。本文基于不同州关于地产中介相关的法规和指引完成。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
Windfall Gains Tax
on 2022-01-31 06:18:20
by
Claire Chang
Posted in
General
From 1 July 2023, many Victorian landowners whose land is rezoned will face the prospect of paying a significant new tax to the State Revenue Office in the form of the Windfall Gains Tax. A tax on windfall gains associated with a rezoning is an efficient and targeted way of capturing a fair share of these value uplifts for the community, contributing to infrastructure and services where the property values increase due to the actions of Government. 1. What is the Windfall Gains Tax? The Windfall Gains Tax will be a new tax in Victoria commencing from 1 July 2023 that is triggered when there is an uplift of more than $100,000 in the value of land due to a rezoning of the land (other than excluded rezoning). The maximum tax payable is 50% of the uplift. A rezoning is an amendment of a planning scheme that causes land to be in a different zone from the zone that it was in immediately before the amendment. The taxable value uplift is the difference in the capital improved value (CIV) of the land before and after the rezoning takes effect, less any deductions. The Valuer-General Victoria will be responsible for determining the value of the land before and after a rezoning. These valuations will be based on the CIV of the relevant land. 2. What land will be subjected to the new tax? Any land in Victoria that is rezoned, other than under an excluded rezoning, may be subject to the Windfall Gains Tax if the rezoning results in an increase in the value of the land of more than $100,000. An excluded rezoning (i.e. rezoning that does not trigger the Windfall Gains Tax) is limited to the following: • A rezoning between schedules in the same zone (for example, from Neighbourhood Residential Zone Schedule 2 to Neighbourhood Residential Zone Schedule 1); • A rezoning to the Urban Growth Zone within the Growth Areas Infrastructure Contribution (GAIC) contribution area; • The first rezoning after 1 July 2023 of land that was in the GAIC contribution area before that date; • A rezoning to a public land zone or between different public land zones; or • Other rezonings that the Treasurer may declare to be excluded rezonings in the Government Gazette. 3. Who is liable for the Windfall Gains Tax? The owner of the land at the time the rezoning takes effect is liable for the Windfall Gains Tax. • Multiple owners The owners will be jointly assessed for the new tax without regard to the separate interest of each owner. • Land held on trust The trustee will be assessed for the Windfall Gains Tax in relation to all land subject to the trust, without regard to land held by the trustee for any other trust or for the trustee’s own benefit. • Land held by related corporations and trusts Members of a group of related corporations, trusts or a combination of related corporations and trusts are jointly and severally liable for the Windfall Gains Tax on all the land held by members of the group that is rezoned by the relevant Windfall Gains Tax event. The grouping rules in the legislation are broader than the equivalent rules that apply for land tax purposes, particularly in respect of their application to groups of trusts. 4. How much is the Windfall Gains Tax? For a rezoning of land that results in a taxable value uplift: • Less than $100,000 No tax will be applied. • More than $100,000 but less than $500,000 The tax will apply at a marginal rate of 62.5% on the uplift above $100,000. • $500,000 or more A tax rate of 50% will apply to the total uplift. 5. When does the Windfall Gains Tax have to be paid? Owners of land liable to pay the tax will be issued with a Windfall Gains Tax assessment with a due date for payment. They will have the option to defer payment of any liability until the next dutiable transaction (or relevant acquisition) occurs, or until 30 years after the rezoning event, whichever occurs first. Certain excluded dutiable transactions and relevant acquisition will not cease deferral. 6. Are there any exemptions? Exemptions are available for: • land that is capable of being used for residential purposes at the time of the rezoning, up to a maximum of 2 hectares of such residential land, owned by the same owner or group and rezoned by the same planning scheme amendment. • in relation to rezonings, to correct obvious or technical errors in the Victoria Planning Provisions or a planning scheme. A waiver is also available for land owned by a charity if the land is used and occupied by a charity exclusively for charitable purposes for 15 years after the rezoning. 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 Victoria Department of Treasury and Finance guidelines. 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
暴利税 (Windfall Gains Tax)
on 2022-01-31 05:57:07
by
Claire Chang
Posted in
General
从 2023 年 7 月 1 日起，许多维多利亚州土地被重新规划的地主将面临向州财政局缴纳大量新税的前景。由于政府的行动导致房产价值增加，对与重新分区相关的暴利税是一种有效且有针对性的方式。此税可以为社区获取这些价值提升的公平份额，有助于基础设施和服务。 1. 什么是暴利税？ 暴利税将是维多利亚州的一项新税，自 2023 年 7 月 1 日起，当土地重新分区（不包括重新分区除外）导致土地价值上涨超过 100,000 澳元时触发。最高应缴税款为加价的 50%。 重新分区是对规划方案的修正，它使土地位于与修正之前所在的区域不同的区域。应税价值提升是重新分区生效前后土地的资本改良价值（CIV）的差额，减去任何扣除。维多利亚州总估价师将负责确定重新分区前后的土地价值。这些估值将基于相关土地的CIV。 2. 哪些土地将被征收新税？ 如果重新分区导致土地价值增加超过 100,000 澳元，则任何维多利亚州重新分区的土地（不包括可被排除的重新分区）都可能需要缴纳暴利税。 可被排除的重新分区（即不触发暴利税的重新分区）仅限于以下情况： • 同一区域内的时间表之间的重新分区（例如，从邻里住宅区计划表2 到邻里住宅区计划表1）； • 在增长区基础设施 (GAIC) 贡献区域内重新划分为城市增长区； • 2023 年 7 月 1 日之后的第一次重新分区，该日期之前在 GAIC 贡献区域内； • 对公共土地区或不同公共土地区之间的重新分区；或者 • 财政部长可能在政府公报中宣布不包括重新分区范围内的其他重新分区。 3. 谁负责缴纳暴利税？ 重新分区生效时的地主有责任缴纳暴利税。 • 多个地主 地主们将共同评估新税，不考虑每位地主的单独利益。 • 以信托方式持有的土地 受托人将被评估与受托管理的所有土地有关的暴利税，不考虑受托人为任何其他信托或为受托人自身利益而持有的土地。 • 关联公司和信托持有的土地 一组关联公司、信托或关联公司和信托组合的成员对由相关暴利税事件重新划分的集团成员持有的所有土地的暴利税负连带责任。立法中的分组规则比适用于土地税目的同等规则更广泛，特别是在它们对信托组的应用方面。 4. 暴利税是多少？ 对于导致应税价值提升的土地重新分区： • 少于 100,000 澳元 将不征收任何税款。 • 超过 100,000 澳元但低于 500,000 澳元 对于超过 100,000 澳元的涨幅，该税将按 62.5% 的边际税率征收。 • 500,000 澳元或更多 50% 的税率将适用于总升幅。 5. 什么时候必须缴纳暴利税？ 有义务缴纳税款的地主将收到一份附带缴纳到期日的暴利税评估。 他们可以选择将任何责任的支付推迟到下一次应纳税交易（或相关收购）发生，或重新分区事件后 30 年，以先发生者为准。某些排除在外的应纳税交易和相关收购不会停止延期。 6. 是否有任何豁免？ 豁免适用于： • 在重新分区时能够用于住宅用途的土地，最多为2 公顷，由同一所有者或团体拥有，并通过相同的规划方案修订进行重新分区。 • 关于重新分区，纠正维多利亚规划规定或规划方案中的明显的或技术的错误。如果土地在重新分区后 15 年内由慈善机构专门用于慈善目的，也可豁免慈善机构拥有的土地。 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，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。本文基于维多利亚州财政部的指导方针。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