General (148)
一键薪酬支付系统-第二阶段2022年1月1日开始实施
on 2022-01-12 04:55:40
by
Claire Chang
Posted in
General
1. 什么是一键薪酬支付系统第二阶段 Single Touch Payroll ("STP")是澳大利亚政府的一项举措，旨在减轻雇主向政府机构报告的负担。通过STP，您每次通过支持STP的软件向澳大利亚税务局（"ATO"）报告雇员的工资信息。薪资信息包括薪金和工资的预扣所得税（"PAYG"）和养老金。 STP的扩展，即STP第二阶段，大大增加了需要向ATO报告的数据。ATO希望这种额外的报告将有助于确保雇员得到正确的报酬，并减少雇主向多个政府机构报告雇员信息的需要。 2. 一键薪酬支付系统系统第一阶段向第二阶段的转换 STP于2018年7月1日对拥有20名或以上雇员的雇主开始实施，2019年7月1日对拥有19名或以下雇员的雇主开始实施，是一项强制性义务。而第二阶段报告的强制开始日期是2022年1月1日。 3. STP 第二阶段的好处 雇主利益 不需要将雇员的TFN报表发送给ATO。 如果雇主使用优惠的申报方式，例如密切持有的受薪者或入境转移者，请通过申报收入类型告诉ATO。 雇主如果使用一次性支付E（”lump sum E”），就不需要向你的雇员提供一次性E的报告。 如果雇主改变他们的软件或雇员的工资ID，告诉ATO解决方案。 雇主可能不再需要在雇员离职时提供离职证明。 员工利益 让雇员更容易报税。 随着时间的推移，新报告中的信息将使ATO能够告诉雇员，如果他们向雇主提供错误的信息，可能会导致他们收到税单。 ATO还将与Service Australia分享STP信息，以便他们能够简化与客户的互动。 4. 下一步 雇主的数字服务提供商（"DSP"）旨在保护税务、会计、工资和养老金相关数据以及支持澳大利亚社会的税务、商业注册和养老金系统的完整性，将更新其支持STP的软件，以提供第二阶段的报告。当您的支持STP的解决方案准备好了，你的DSP会让你知道您需要做什么。您现在可以做一些准备工作，例如 审查STP第二阶段的雇主报告指南。 考虑你已经通过STP报告的一些信息有什么变化。 确定你需要报告的任何新信息，并考虑如果这些信息不在你的薪资系统中，你应该在哪里获取和储存这些信息。 审查你的业务和薪资流程，并计划如何以及何时需要这样做。 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。我们为企业提供STP软件咨询、设置和管理。如果您，或您的家人或朋友需要我们的STP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。本文基于澳大利亚税务局指南。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
Searching Court Records and Obtaining Copies of Documents Policy
on 2021-12-28 03:41:50
by
Claire Chang
Posted in
General
What is a court order? Court orders are formal documents pronounced by the judge and fomalised by either the judge or by the Registry when the authentication process is complete. They can include: An order made after a hearing by a judicial officer, or An order made after parties who have reached their own agreement have applied to a court for consent orders. Consent orders, if they become a formal court order, have the same status as if the order had been made after a hearing by a judicial officer. When an order is made, each person bound by the order must follow it. Searching court records and obtaining copies of documents In general, documents filed in a proceeding may be inspected and copied on payment of the proper fee. However, some documents may be confidential and require an Order of the Court or permission from the Prothonotary, Deputy Prothonotary or Registrar (where appropriate). Documents filed in criminal proceedings are generally not available for inspection. Permission is required in accordance with rule 1.11(4) and 1A.03(7) of the Supreme Court (Criminal Procedure) Rues 2017 to inspect a document in a criminal proceeding. Application to Search a Court file or Record form: To conduct a court file search for a proceeding in the Trial Division or Court of Appeal, an Application to Search a Court file or Record form will need to be completed and submitted in RedCrest. The Application to Search a Court file or Record form must be used if a party seeks to: Inspect a court file in the Supreme Court of Victoria Trial Division or Court of Appeal Conduct a litigation/name search for any civil proceedings in the Supreme Court of Victoria. A separate form will need to be submitted for each court file request. If conducting more than one litigation search, the same form may be used.Inspections: If the proceeding number: contains an ‘E’ (referring to ‘Electronic’), documents approved for search will be emailed to the party. does not contain an ‘E’, this means that the Supreme Court of Victoria maintains a paper file for this proceeding. The relevant Registry will advise the party as to how documents may be inspected, which may include in-person attendance at the relevant Registry (generally at the Principal Registry at 450 Little Bourke Street, Melbourne). Fees: A fee is payable for each search to search a court file. Further photocopying fees will apply if the party attends the Registry in-person to photocopy documents. Court fees are charged according to the following three categories – ‘corporate’, ‘standard’ and ‘concession’: Corporate: A corporate fee payer means an entity other than a standard fee payer or a concession fee payer. Standard: A standard fee payer means: A natural person other than a natural person acting in the capacity of a statutory office holder. An entity which is not-for-profit organization that: Operates exclusively for charitable, civil or other social purposes. Does not share or allocate funds or profits of the organisation with the owners, shareholders or executives of the organisation. Any entity that has a turnover of less than $200,000 in the financial year before the financial year in which a fee needs to be paid. The executor or administrator of a deceased estate. Concession: A concession fee payer means a person who holds a current health care card within the meaning of the Social Security Act 1991 at the time a fee is payable. Subpoenas Subpoenas are legal documents compelling a witness to attend court to give evidence, or a person (or company) to produce documents for evidence. A subpoena directs a named person to appear in a certain place at a certain time in order to give testimony in connection with an investigation or a legal proceeding. Subpoenas are used when a person or organisation is unwilling or unable to meet the request voluntarily. The person to be served with the subpoena (the addressee’) is required by law to comply with it. The party who is seeking production of the material should first attempt to get the required material themselves before making their request to the Court. As a subpoena is a court order, the addressee must produce any documents directly to the Court. The following people can issue subpoenas when they are involved in a legal matter associated with the subpoena: A judge who is presiding over the legal proceeding, e.g., a trial; The clerk of the court where a lawsuit is pending; A private attorney who represents one of the parties to a lawsuit; A government attorney, such as a District Attorney or Attorney General. Subpoenas fall into three categories: A subpoena to give evidence: This obliges the addressee to attend court and provide evidence at a particular hearing. A subpoena to produce documents: This obliges the addressee to provide the Court with any documents named in the subpoena. However, it cannot force a witness to create a document. A subpoena to produce documents and to give evidence: This obliges the addressee to provide documents to the Court and attend to give evidence. However, this type of subpoena should not be sought if production of the documents would be sufficient. Strict rules govern the serving and use of subpoenas. A subpoena cannot be addressed to more than one person, and an addressee must be identified by name or position. A subpoena must also identify the documents to be produced and specify the date, time and place of production and the last date for service. 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 Supreme Court of Victoria and County Court Victoria 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
维多利亚州最高法院搜索法庭记录并获取文件副本政策
on 2021-12-28 03:33:16
by
Claire Chang
Posted in
General
这篇专栏有点跨界，之所以准备是因为会计师在帮客户办理业务中，需要最基本的财务资料，但是很多时候财务资料是不完善的，所以我们研究了法律程序如何获得需要的信息。 1. 什么是法院命令？ 法院命令是由法官宣布，并在身份验证过程完成后由法官或书记官处正式化的文件。它们可以包括： 司法官员听证后作出的命令，或 双方意见一致后向法院申请的同意令。同意令如果成为正式的法院命令，该命令在司法官员听证后作出的命令地位一样。 命令下达后，受命令约束的每一位人士都必须遵守该命令。 2. 搜索法庭记录并获取文件副本 一般而言，在支付适当的费用后，可以检查和复制在诉讼中提交的文件。但是，某些文件可能是机密文件，所以需要法院命令或首席书记、副首席书记或记录员（如适用）的许可。 在刑事诉讼中提交的文件通常不可查阅。根据最高法院（刑事诉讼程序）规则 2017 年规则 1.11(4) 和 1A.03(7) 的规定，在刑事诉讼中检查的文件需要获得许可。 2.1 申请检索法庭档案或记录表格： 要在审判庭或上诉法院对诉讼程序进行法庭文件搜索，需要在 RedCrest 中填写并提交法庭文件搜索申请表或记录表。如果一方寻求： 检查维多利亚州最高法院审判庭或上诉法院的法庭档案 对维多利亚州最高法院的任何民事诉讼进行诉讼/姓名搜索。 每个法庭文件请求都需要提交一份单独的表格。如果进行不止一次的诉讼检索，可以使用相同的表格。 查检： 如果处理编号： 包含“E”（指“电子”），批准搜索的文件将通过电子邮件发送给当事人。 不包含“E”，这意味着维多利亚州最高法院为此程序保留了一份纸质文件。相关登记处将向当事人提供文件检查程序之建议，其中可能包括亲自出席相关登记处（450 Little Bourke Street, Melbourne的主要登记处）。 费用： 每次搜索法庭档案都需要支付费用。如果当事人亲自到登记处复印文件，则需支付额外的复印费。 法庭费用根据以下三个类别收取 – “公司”、“标准”和“优惠”： 公司： 公司费用支付方是指标准费用支付方或优惠支付方以外的实体。 标准： 标准费用支付者是指： 非以法定官员身份行事的自然人。 一个非盈利组织的实体，该实体： 专门用于慈善、民事或其他社会目的。 不与组织的业主、股东或高管分享或分配组织的资金或利润。 在需要支付费用的财政年度之前的财政年度营业额低于 200,000 澳币的任何实体。 已故遗产的执行人或管理人。 优惠： 优惠费支付者是指在支付费用时持有《1991 年社会保障法》所指的当前医疗保健卡的人。 2.2 传票 传票是强制证人出庭作证或强制个人（或公司）出示文件作证的法律文件。传票指示指定人员在特定时间出现在特定地点，以便提供法律搜寻或诉讼有关的证词。 当个人或组织不愿意或无法自愿满足请求时，会使用传票。法律要求收到传票的人（收件人）遵守传票要求。 寻求提供材料的一方在向法院提出请求之前，应首先尝试自己获取所需的材料。由于传票是法院命令，收件人必须直接向法院出示全部文件。 以下人员在涉及与传票相关的法律事务时可以发出传票： 主持法律程序（例如审判）的法官； 未决诉讼的法院书记员； 代表诉讼当事人的私人律师； 政府检察官，例如地区检察官或司法部长。 传票分为三类： 提供证据的传票： 这迫使收件人有义务出庭并在特定听证会上提供证据。 出示文件的传票： 这要求收件人向法院提供传票中指定的任何文件。但是，它不能强迫见证人创建文件。 出示文件和提供证据的传票： 这要求收件人有义务向法院提供文件并出席作证。但是，若出示文件足够，则不应寻求此类传票。 传票的服务和使用有严格的规定。传票不能发送给多过一个人，并且必须通过姓名或职位来确定收件人。传票还必须指明要出示的文件，并指明出示的日期、时间和地点以及最后送达日期。 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。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
Powers of Attorney
on 2021-12-28 03:24:09
by
Claire Chang
Posted in
General
As public accountant in Australia, sometimes we need to support some overseas clients to deal their financial issues in Australia, therefore, we usually need the powers of attorney to give us authorities to act on behalf of our clients. Therefore, we write this article to share the different powers of attorney in Australia, which is not legal advices and information is based on Law Institute Victoria guideline. What is a power of attorney? A power of attorney is a legal document appointing a person (the attorney) to act on another person’s (the principal’s) behalf. The authorised attorney(s) may be able to make financial, legal, and personal decisions for the principal. As this is a role of substantial responsibility, options should be discussed by the principal with his or her lawyer and meticulous thought should be given to whom is appointed. The principal and their attorney(s) should keep certified copies of the power(s) of attorney. Types of powers of attorney In Victoria, there are three main types of powers of attorney: General non-enduring power of attorney Enduring power of attorney (financial and/or personal) Supportive attorney For a power of attorney to be valid, the document must be in writing. The principal must be over 18 years of age and have decision-making capacity, and must acknowledge: The nature of the document they are signing What powers are being granted to the attorney What powers the principal is retaining The options to cancel or change their attorney or terms of the appointment The attorney must be over 18 years of age, and Agree to be the attorney Have capacity The attorney should be someone whom the principal trusts, and someone whom the principal thinks will look after his or her affairs the way they would look after it themselves. Documents signed by the attorney on the principal’s behalf should include a note stating they sign in their capacity as his or her attorney. General non-enduring power of attorney A general non-enduring power of attorney licenses a person or persons to act on the principal’s behalf for specific purposes. By specifying in the appointment what the authorisations are, the principal can determine the scope and terms of the power. The general power comes to an end once the attorney has finalised the task or tasks specified or when the principal withdraws it, which can be advised on how it can be withdrawn by his or her lawyer. It also ends immediately when the principal dies, becomes bankrupt, or permanently loses capacity to carry out his or her affairs. Enduring power of attorney An enduring power of attorney permits the attorney to make financial and/or personal decision on the principal’s behalf. A financial power includes anything related to financial or property matters. Personal matters relate to personal affairs, such as lifestyle. This power differs from a general power of attorney in that the authority to act on the principal’s behalf does not end if he or she becomes physically or mentally incapable of managing their own affairs. Many elderly people grant enduring powers of attorney in case of future situations where a medical condition later hinders their ability to manage their own affairs. An enduring power of attorney must be in the approved written form and comply with the requirements outlined in the Powers of Attorney Act 2014 (Vic). The principal of an enduring power of attorney must have decision-making capacity at the time the power is made and signed and must be able to acknowledge: The powers the principal gives to the attorney, including any limitations or conditions the principal has put on these powers When the attorney can exercise these powers That while the principal has capacity, the principal can revoke or vary the power of attorney That the power will still operate if the principal loses ability to make decisions That once the principal has lost capacity, it is unlikely they will be able to oversee their attorney’s work and decision-making The principal should understand the nature and extent of his or her financial affairs. The principal can authorise different people to make financial and personal decision. He or she can provide instructions or place conditions on the attorney’s powers. He or she can also appoint more than one attorney to make decisions on their behalf and can have a back-up (called an “alternative”) attorney in case the appointed attorney(s) cannot or will not act on their behalf. A person appointed as a financial attorney must not be insolvent and must disclose to the principal any convictions of any offence involving dishonesty. Under the Medical Treatment Planning and Decision Act 2016 (Vic), it is no longer possible to authorise someone as a medical agent under an enduring power of attorney. Instead, the principal can appoint a medical treatment decision maker or a medical treatment support person and make an advance care directive. However, it is no longer possible to make a refusal of treatment certificate. Instead, the principal can refuse treatment for a current or future medical condition through an instructional directive in his or her advice care plan. Supportive power of attorney A person who has decision-making capacity can authorise an attorney to support them in making decisions. This power of attorney can be limited to facilitating financial or personal matters or both, or for a specific purpose. It is different to the general non-enduring power as a supportive power of attorney cannot make decisions on the principal’s behalf. Once the decision-making capacity is lost, the power automatically ceases. The principal determines the types of help the attorney can provide and include one or a combination of: Communication powers Information-gathering powers Power to give effect to decisions Attorneys who assist the principal in the following ways are breaking the law and can face criminal charges and financial penalties: Assists the principal in real estate transactions, or Assist the principal to enter into a financial transaction over $10,000. The principal can only authorise one person as his or her supportive attorney. A person appointed as a supportive attorney to assist with financial decisions must not be insolvent and must disclose to the principal any convictions of any offence involving dishonesty. Revoking a power of attorney Powers of attorney and enduring powers of attorney can be withdrawn by signing the appropriate revocation of power of attorney form when the principal still has capacity to do so. The principal should give the attorney a copy of the revocation of power of attorney form. Any principal who believes the attorney is not acting in his or her interests for any enduring power of attorney, can apply to the Victorian Civil and Administrative Tribuna (VCAT) to revoke the power. The enduring power of attorney may be revoked if VCAT finds that the appointment is no longer serving the principal’s best interests. 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 Law Institute Victoria 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
授权书
on 2021-12-28 03:09:41
by
Claire Chang
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作为澳大利亚的职业注册会计师，有时我们需要支持一些海外客户在澳大利亚处理他们的财务事宜，因此，我们通常需要授权书来授权我们代表我们的客户行事。因此，我们写这篇文章是为了分享澳大利亚的不同授权书，这不是法律建议，信息是基于维多利亚法律协会的指南。 1. 什么是授权书？ 授权书是一种法律文件，指定一个人（授权人）代表另一个人（委托人）行事。授权代理人能够为委托人做出财务、法律和个人决定。 由于这是一个重大责任的角色，委托人应与其律师讨论选择方案，并应仔细考虑任命谁。 委托人及其代理人应保留授权书的认证副本。 2. 授权书类型 在维多利亚州，主要有三种类型的授权书： • 一般非持久授权书 • 持久授权书（财务和/或个人） • 支持性授权书 要使授权书有效，该文件必须是书面的。 授权人必须年满 18 岁并具有决策能力，并且必须承认： • 他们签署的文件的性质 • 授予代理人哪些权力 • 委托人保留哪些权力 • 取消或更改其代理人或任命条款的选项 授权人必须年满 18 岁，并且 • 同意成为代理人 • 有能力 授权人应该是委托人信任的人，并且委托人认为该人会像他们自己处理事务一样处理他或她的事务。 由代理人代表委托人签署的文件应包括说明他们以其代理人身份签署的说明。 3. 一般非持久授权书 一般的非持久授权书许可一个或多个人代表委托人为特定目的行事。通过在任命中指定授权是什么，委托人可以确定权力的范围和条款。 一旦受权人完成指定的一个或多个任务或委托人撤回，一般权力即告终止，委托人可以被其律师告知如何撤回。当委托人死亡、破产或永久丧失执行其事务的能力时，它也会立即结束。 4. 持久授权书 持久授权书允许受权人代表委托人做出财务和/或个人决定。财务权力包括与财务或财产事项有关的任何事情。个人事务与个人事务有关，例如生活方式。该权力与一般授权书的不同之处在于，如果委托人在身体或精神上无法管理自己的事务，则代表委托人行事的权力不会终止。 许多老年人授予持久授权书，以防将来出现医疗状况妨碍他们管理自己事务的能力。 持久授权书必须采用经批准的书面形式，并符合《2014 年授权书法》（维多利亚州）中概述的要求。 持久授权书的委托人在授权书制定和签署时必须具有决策能力，并且必须能够承认： • 委托人赋予受权人的权力，包括委托人对这些权力施加的任何限制或条件 • 受权人何时可以行使这些权力 • 当委托人有能力时，委托人可以撤销或更改授权书 • 如果委托人失去决策能力，权力仍将发挥作用 • 一旦委托人丧失行为能力，他们就不太可能监督其代理人的工作和决策 委托人应了解其财务事务的性质和范围。 委托人可以授权不同的人做出财务和个人决定。他或她可以对受权人的权力提供指示或设置条件。他或她还可以指定一名以上的律师代表他们做出决定，并且可以有一名后备（称为“替代”）律师，以防被指定的律师不能或不会代表他们行事。 被任命为财务代理人的人不得资不抵债，并且必须向委托人披露任何涉及不诚实的犯罪行为的定罪。 根据 2016 年《医疗计划和决策法》（维多利亚州），不再可能根据持久授权书授权某人作为医疗代理人。相反，委托人可以指定一名医疗决策者或一名医疗支持人员，并做出预先护理指示。但是，不再可能出具拒绝治疗证明。相反，委托人可以通过他或她的建议护理计划中的指导指令拒绝对当前或未来的医疗状况进行治疗。 5. 支持性授权书 具有决策能力的人可以授权律师支持他们做出决策。该授权书可以仅限于促进财务或个人事务或两者兼而有之，或用于特定目的。它与一般的非持久性权力不同，因为支持性授权书不能代表委托人做出决定。一旦失去决策能力，权力自动停止。 委托人决定律师可以提供的帮助类型，包括以下一项或多项： • 沟通权力 • 信息收集权 • 执行决定的权力 以下列方式协助委托人的律师是违法的，可能面临刑事指控和经济处罚： • 协助委托人进行房地产交易，或 • 协助委托人进行超过 10,000 澳币的金融交易。 委托人只能授权一个人作为他或她的支持律师。 被任命为协助财务决策的支持律师的人不得资不抵债，并且必须向委托人披露任何涉及不诚实的犯罪行为的定罪。 6. 撤销授权书 当委托人仍然有能力这样做时，可以通过签署适当的撤销授权书表格来撤销授权书和持久授权书。 委托人应向受权人提供一份撤销授权书的副本。 任何认为该受权人对任何持久授权书的行为不符合其利益的委托人，都可以向维多利亚州民事和行政法庭 (VCAT) 申请撤销该权力。如果 VCAT 发现任命不再符合委托人的最佳利益，则持久授权书可能会被撤销。 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。信息来自于维多利亚法律协会的指南。 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