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TPAR - 什么是应税付款年度报告 如果您经营的业务向承包商或分包商付款，您可能需要在每年 8 月 28 日之前提交应税付款年度报告 (TPAR)。应税付款报告系统的目的是创造一个公平的竞争环境——防止不诚实的经营者获得对大多数人的不公平优势。在 TPAR 中收集的信息使税务局能够识别未能履行其纳税义务的承包商。 TPAR涉及的行业 如果您的企业提供以下任何一项服务，即使只是您每年提供的部分服务，您也需要了解TPAR： 建筑和施工服务—这个类别非常广泛；它包括管道、建筑、电气、抹灰、木工、工程和广泛的其他活动 清洁服务—包括结构、车辆、机械和活动清洁的内部和外部清洁 快递服务或公路货运服务—包括通过机动车辆、自行车或步行运输货物或货物（如包裹、包裹、信件和食品）、公路货运、带司机的卡车租赁和公路车辆牵引服务 信息技术 (IT) 服务—这包括编写、修改、测试或支持软件以满足客户需求，无论是现场还是通过互联网远程 安全、调查或监视服务—包括巡逻和保护人员、场所或财产；观察或观察一个区域并监控安全系统；以及与安全和监视特别相关的调查，而不仅仅是信息收集 政府实体。 TPAR 详细说明了为提供服务而向承包商支付的款项。一些政府实体还需要报告他们已支付的赠款。承包商可能包括分包商、顾问和独立承包商。他们可以作为个体经营者（个人）、公司、合伙或信托经营。 无需申报的支付业务 有些付款不需要在 TPAR 上报告。这些包括： 只支付材料费 如果发票仅为材料发票，则无需报告付款 如果您向承包商支付材料和劳工发票，而在其他时候仅向同一承包商支付材料，则可能难以计算仅为材料支付的金额。在这种情况下，您可以选择向承包商报告您的所有付款。 支付杂工费 如果您收到的发票包含材料和人工金额，您可以排除与材料供应相关的人工金额。 如果人工部分对实际材料供应不重要，则人工支付被视为附带。 截至每年 6 月 30 日的未付发票: 仅报告在每年 6 月 30 日或之前支付的款项。 PAYG 代扣代缴- 报告现收现付 (PAYG) 在您的工资中扣缴预扣税年度报告或通过一键式工资单而不是您的 TPAR。示例包括支付给: 员工 延迟根据自愿协议雇用的工人 受雇或受雇佣安排雇用的工人。这包括根据劳动就业安排雇用工人提供服务的劳动就业公司。 在澳大利亚工作的外国居民。这些付款通常需要在您去外国居民预扣税时支付（如果付款未由 PAYG 预扣，您需要在 TPAR 中报告）。 在海外工作的外国居民。 合并集团内的付款: 如果您出于所得税目的处于合并或多条目合并组中，则您无需向同一组的其他成员报告您支付的款项。 私人和家庭服务的付款- 如果出现以下情况，您无需报告： 对于不经营业务的个人，您向承包商支付服务费用 - 例如，如果您是业主建造或翻新自己的房屋 为私人目的向承包商支付服务费用的企业 - 例如清洁房屋。 如果工作与业务开展有关，则需要报告向承包商支付的工作金额。这些是企业可以申请税收减免的付款（例如，支付给承包商的款项）。 TPAR 报告的报告要求 您需要报告的有关每个承包商的详细信息通常可以在您应该从他们那里收到的发票中找到。这包括： 他们的澳大利亚商业号码 (ABN)，如果知道的话 他们的姓名和地址 您在财政年度支付给他们的总金额（包括任何商品和服务税GST）。 此外，如果您是政府实体，您还需要报告： 是否提供供应商的声明 支付给拥有 ABN 的个人或组织的任何补助的详细信息，包括补助付款日期和补助或补助计划的名称。 当您收到发票时，请检查发票上的 ABN 是否与您为承包商记录的 ABN 相符。确保在必要时创建新的承包商记录。如果承包商的 ABN 在这一年发生变化，您需要在报告中包括承包商的每个 ABN。 提交您的 TPAR 电子提交 电子提交是履行您的报告义务的一种快速且安全的方式。内置检查可帮助您正确完成报告。提交 TPAR 后，您还将收到在线确认。 纸质提交 如果您无法使用任何电子选项，您可以提交纸质应税付款年度报告 (NAT 74109) 表格。 不接受以下TPAE： - 表格副本 表格的扫描图像 - 电子表格，或 - 文字处理文件（.pdf、.doc、.xls、.jpg、.tiff） 注意：政府实体不能提交纸质表格。 CHANG会计师事务所是注册会计师协会会员，同时也是NDIS的注册计划经理，我们可以协助顾客应税付款年度报告TPAR。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。本文基于国家残疾保险计划NDIS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
Capital Gains Tax Capital gains are the profits you earn by selling assets. Moreover, since your property is treated as an asset, you need to pay tax on the profits obtained from this sale. Therefore, when you sell or dispose of rental property, you may incur capital gains or losses. Capital gains or losses are the difference between the cost (cost basis) of acquiring and improving the property, and the amount you receive when you dispose of the property. Capital Gains Tax Exemptions or Discounts There are several ways to avoid capital gains tax. These exemptions include: If your property is your main residence: Your main residence (your home) is usually exempt from capital gains tax (CGT). This is known as the "main residence exemption". Capital gains tax property investment 6-year rule: Six-month rule- ATO allows you to hold two main residences if you buy a new house before the buyer disposes of the old house. In this case, both properties will be regarded as main residences for up to six months If you hold your investment property for 12 months or more before selling the property, you can enjoy a 50% CGT discount Main Residence (Home) What is the main residence? Generally speaking, a dwelling is considered your main residence if: You live in it with your family Your personal belongings are in it This is your mail delivery address This is your address on the electoral roll Services such as natural gas and electricity are connected The length of your stay in the house and whether you intend to use it as your home may also be relevant. To be your primary residence, your property must have a residence and you must live in it. You are not entitled to an exemption for vacant blocks. Qualifications You can claim the main residence exemption if you are an Australian resident and the dwelling: has been the home of you, your partner and other family members throughout the period you have it has not used to generate income - that is, you don't use it to run a business, rent or "flip" it (buy it to renovate and sell it for profit) is on 2 hectares or less. If you meet these conditions, you do not have to pay tax on any capital gains when selling your house, and you can ignore any capital losses. But if you do not meet all these conditions, you may still be entitled to a partial exemption. You can use the CGT property exemption tool to calculate the exemption ratio. The 6-year Rule of Capital Gains Tax on Property Investment The capital gains tax property 6-year rule allows you to use your property investment for up to six years, just like your main residence, and you rent it. This means that you will be able to sell the property within six years and will be exempt from capital gains tax as if you were selling a house where you mainly live. Meanwhile, if you do not use it to earn money, you can hold onto the property indefinitely without paying a tax on your profits. This could be the case if you decide to hold onto it as a holiday home. It all revolves around treating your home as your main residence, even after you move out. When you buy a property, you can choose to treat it as your main residence or investment. If you do not live in the property for at least 12 months after purchasing the property, you may not consider it the main residence. However, after you have lived in the property for 12 months, you can move out of the house and rent it for up to 6 years, and apply for capital gains tax exemption from your annual income and the income from the sale of the property as long as you sell it within 6 years. The six-year capital gains tax property rule will attract homeowners who want to earn additional income during the period that they are not able to reside in the dwelling - all of which will not lead to the payment of capital gains tax on the final sale. When Do You Pay Capital Gains Tax on property investment? Capital gains tax is paid when a CGT event occurs such as the time when the property is sold. It is important to understand which fiscal year occurred in order to take advantage of the basic tax results. For those who cause capital losses, this amount can be carried forward to offset future capital gains, but cannot be used to reduce taxable income. Of course, you need to pay attention to some conditions when using the six-year rule of capital gains tax property: First, unless the six-month rule is applied, you will not be able to treat another property as your main residence for the same period Second, for the rules to apply, you must first consider your main residence before renting. Immediately using it as investment property will disqualify you from the capital gains tax property 6-year rule In order to avoid capital gains tax, you need to live in the property for at least six months to be considered your main residence before you can move out and use it as an investment property. After that time, you can move out of the property and rent it for up to six years. Or you can choose not to rent it and treat it as a vacation home. Either way, you can still claim a capital gains tax exemption. Reducing Capital Gains Tax Payable If you did not know about the six-year rule of CGT on property investment when you first purchased a property, you may not treat your property as your main residence. In this situation, you can choose to take advantage of CGT discounts. One way to reduce CGT when selling an investment property is if you hold the property in your own name for more than one year. This will entitle you to a 50% discount on capital gains tax payable on the sale of the property. If you decide not to sell your main residence after six years of rental, the "market value rule" will apply to help potentially reduce your capital gains. This means that when you finally decide to sell the property, the market value of the house will be taken into account when you first decide to rent. In this case, you will be eligible for a partial exemption, which means that the full exemption will be reduced from the time the property is no longer considered your main residence. Chang Accounting Advisory Pty Ltd, we are CPA practice, we could help clients to tax planning of capital gain tax on property investment. 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 ATO information. 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
资产增值税 资本收益是您通过出售资产获得的利润。 此外，由于您的财产被视为资产，因此您需要对从此次出售中获得的利润纳税。 因此，当您出售或处置出租物业时，您可能会产生资本收益或损失。 资本收益或损失是获取和改善财产的成本（成本基础）与您处置财产时收到的金额之间的差额。 资本利得税豁免或折扣 有几种方法可以避免资本利得税。 这些豁免包括： 如果您的房产是您的主要住所 资本利得税物业投资 6 年规则 如果您在出售房产前持有房产 12 个月或更长时间，您可以享受 50% 的 CGT 折扣 六个月规则：ATO 允许您在买家处置旧房之前购买新房，您可以持有两个主要住宅。 在这种情况下，这两处房产都将被视为最多六个月的主要住宅 主要住宅（家） 您的主要住所（您的家）通常免征资本利得税 (CGT)。 这被称为“主要住宅豁免”。 什么是主要居住地？ 一般来说，在以下情况下，住宅被视为您的主要住所： 你和家人住在里面 您的个人物品在里面 这是您的邮寄地址 这是你在选民名册上的地址 天然气、电力等服务接入 您在房子里逗留的时间长短以及您是否打算将其用作您的家也可能是相关的。要成为您的主要住所，您的物业必须是主要住所并且您必须住在其中。您无权获得空置物业的豁免。 资格 如果您是澳大利亚居民并且您的住所，您可以申请主要住所豁免： 在您拥有它的整个过程中一直是您、您的伴侣和其他家庭成员的家 没有用来产生收入——也就是说，你没有用它来经营业务，出租或“翻转”它（购买它进行翻新并出售以获取利润） 占地 2 公顷或更少。 如果您满足这些条件，则您在出售房屋时无需为任何资本收益纳税，并且您可以忽略任何资本损失。但是，如果您不满足所有这些条件，您可能仍然有权获得部分豁免。您可以使用CGT财产免税工具计算免税比例。 房地产投资的 6 年资本利得税规则 资本利得税财产 6 年规则允许您使用您的财产投资长达 6 年，就像您的主要住所一样，然后您将其出租。这意味着您将能够在六年内出售该物业，并且将免除资本利得税，就像您出售主要居住的房屋一样。同时，如果您不使用它来赚钱，您可以无限期地持有该物业，而无需为您的利润纳税。如果您决定将其作为度假屋，则可能就是这种情况。 这一切都围绕着将您的家视为您的主要住所，即使在您搬出之后也是如此。当您购买房产时，您可以选择将其作为您的主要住所或投资。如果您在购买房产后至少 12 个月没有住在该房产中，您可能不会将其视为主要住所。但是，在您在该物业居住 12 个月后，您可以搬出该房屋并将其出租长达 6 年，并从您的年收入和出售该物业的收入中申请资本利得税豁免。只要你在6年内卖掉它。 为期六年的资本利得税财产规则将吸引希望在无法居住期间赚取额外收入的房主——所有这些都不会导致在最终销售时支付资本利得税。 您何时支付房地产投资的资本利得税？ 当发生 CGT 事件（例如出售房产时）时，需要缴纳资本利得税。为了利用基本税收结果，了解发生了哪个财政年度很重要。对于造成资本损失的人，这笔金额可以结转以抵消未来的资本收益，但不能用于减少应税收入。当然，在使用资本利得税财产六年规则时需要注意一些条件： 首先，除非适用六个月规则，否则您将无法在同一时期内将另一处房产视为您的主要住所 其次，要适用规则，您必须在租房前先考虑您的主要住所。立即将其用作投资财产将使您失去资本利得税财产 6 年规则的资格 为了避免资本利得税，您需要在该物业居住至少六个月才能被视为您的主要住所，然后才能搬出并将其用作投资物业。在那之后，您可以搬出该物业并租用长达六年。或者你可以选择不租，把它当作度假屋。无论哪种方式，您仍然可以申请资本利得税豁免。 减少应付资本利得税 如果您在第一次购买房产时不了解 CGT 关于房产投资的六年规则，您可能不会将您的房产视为您的主要住所。 在这种情况下，您可以选择利用 CGT 折扣。 出售投资物业时减少 CGT 的一种方法是，如果您以自己的名义持有该物业一年以上。 这将使您有权享受出售房产时应付的资本利得税 50% 的折扣。 如果您决定在租用六年后不出售您的主要住宅，“市场价值规则”将适用，以帮助潜在地减少您的资本收益。 这意味着当您最终决定出售房产时，在您第一次决定租房时将考虑房屋的市场价值。 在这种情况下，您将有资格获得部分豁免，这意味着从该物业不再被视为您的主要住所时，全额豁免将减少。 CHANG会计师事务所是注册会计师协会会员，我们可以协助客户筹划投资物业的资本利得税。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。本文基于澳洲国家税务局的相关指引。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
It is tax time, a lot of clients have investment properties, so we prepared the information for investment property tax treatment for your reference. Residential Rental Properties If you rent a property, you need to: Keep a record from the beginning Calculate the expenses you can claim as deductions Find out if you need to pay tax in installments throughout the year Report all rental related-income on your tax return Consider the impact of capital gains tax if you sell If you own an investment property that is not rented or available for rent, such as a vacation home, you usually cannot claim a deduction because it does not generate rental income. Rental Income you must declare You must include in your tax return all rent and rent-related income you receive. Rent and rent-related income are any payments (cash or otherwise) you receive when renting the property. This includes goods and services, which means you need to calculate their monetary value to include in your tax return. Other examples of rental-related income include: Bond money you are entitled to retain Rental and reservation fees Insurance claims, in some cases Reimbursement or reimbursement of deductible expenses The tenant pays the cost of repairing property damage Government tax refund for the purchase of depreciated assets Lump sum payments of rental income Any taxable amount relating to a limited recourse debt arrangement involving your leased property. Generally, the goods and services tax (GST) does not apply to the rent you receive. Nor can you claim a credit for GST included in any expenses related to the lease, such as agency commissions or repair and maintenance of the premises. This is true whether you register GST or not. Rental Expenses to claim-Deductions If you rent your property or it is indeed available for rent, you can claim a deduction for most of the expenses you incurred during these periods. You only claim to deduct expenses related to income generated from the use of the property. You cannot claim a deduction for your personal use of the property. Rent expense category There are three categories of rental expenses. You can now claim deductions (in the year of income in which you incurred expenses) - for example, loan interest, municipal expenses, repair and maintenance, and depreciated assets with certain threshold Deductions can be claimed within a few years - for example, the decline in the value of capital construction projects, borrowing costs and depreciated assets Deductions cannot be claimed - for example, personal expenses after May 9, 2017, some capital expenses, and the purchase of second-hand (or used) depreciated assets. Claim the right amount of expenses If any of the following applies, you will need to calculate the amount of expenses related to your income-generating activities: your property is really available for rent only for part of the year. You use your property for personal purposes for part of the year. You use only part of your property to earn rent. You rent your property at a non-commercial price (lower than the market price). You partially use your investment loan for personal purposes. You may need to decide which expenses are private. As a general guide, you should calculate the cost based on the floor area according to the area occupied by the tenant alone. Rental Expenses you cannot claim You may not be able to claim deductions for certain residential rental property costs, such as certain borrowing costs and a decline in the value of certain assets. Borrowing expenses you cannot claim You cannot claim any of the following as borrowing costs: The amount you borrowed for the property Loan balance of the property Interest expense (these expenses are reimbursed separately) Repay the principal according to the loan balance Stamp duty imposed by your state or territory government on the transfer (purchase) of property rights (this is capital expenditure)Legal fees, including legal fees for the purchase of real estate and property transfer fees (this is capital expenditure) Stamp duty incurred when you acquire a leasehold interest in the property, such as the crown lease in the Australian Capital Territory in 1999 (you can claim it as a lease document fee)Insurance premium, according to the policy, your loan will be paid in the event of your death, disability or unemployment (this is a private expense) The borrowing costs of any part of your loan for private purposes (for example, the money you use to buy a car). You may be able to include capital expenditure in the "cost base" of your property. This can help you reduce the capital gains tax (CGT) you pay when you sell your property. The expenses you incur when purchasing and selling leased property are capital expenses. Depreciation assets you cannot claim Purchase of existing residential rental property: If you signed a contract to purchase the property on or after 7:30 p.m. (Australian Eastern standard time) on May 9, 2017, you cannot claim to deduct the decline in the value of existing residential rental property assets. Home becomes a residential rental property: If you turn your house into a residential rental property on or after July 1, 2017, you cannot apply for a reduction in the value of deducting the depreciation of assets in the house. You can only claim a deduction for a decrease in the value of any newly depreciated assets you purchase for residential rental properties. Chang Accounting Advisory Pty Ltd, we are CPA practice and registered tax agent, we could help customers to apply tax treatment of investment property. 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 ATO 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
报税季节开始，很多客户有投资房，所以我们写了本篇关于投资房的税务处理。 住宅出租房产 如果您出租房产，您需要： 从一开始就做记录 计算可抵扣的费用 了解是否需要全年分期缴税 在您的纳税申报表上报告所有与租金相关的收入 如果您出售，请考虑资本利得税的影响 如果您拥有未出租或可供出租的投资物业，例如度假屋，您通常无法申请扣除，因为它不会产生租金收入。 您必须申报的租金收入 您必须在纳税申报表中包括您收到的所有租金和与租金相关的收入。 租金和与租金相关的收入是您在租赁房产时收到的任何付款（现金或其他方式）。这包括商品和服务税(“GST”)，这意味着您需要计算它们的货币价值以包含在您的纳税申报表中。与租金相关的收入的其他例子包括： 您有权保留的保证金 租金及预订费 在某些情况下的保险理赔收入 报销或报销可扣除的费用 - 承租人支付修理财产损失的费用 - 购买折旧资产的政府退税 一次性支付租金收入 与涉及您的租赁财产的有限追索权债务安排相关的任何应税金额。 通常，GST 不适用于您收到的租金。您也不能申请包含在与租赁相关的任何费用中的 GST 抵免，例如代理佣金或场所的维修和维护。无论您是否注册 GST，都是如此。 租金费用索赔 - 扣除 如果您出租您的财产或它确实可供出租，您可以申请扣除您在这些期间产生的大部分费用。 您只要求扣除与使用该财产产生的收入相关的费用。 您不能因个人使用该财产而要求扣除。 租金费用类别 租金支出分为以下三类 您现在可以申请扣除（在您产生费用的收入年份）-例如，贷款利息、市政费用、维修和保养，以及一定限额以下的折旧资产 几年内可以申请抵扣 - 例如资产价值下降、借款成本和资产折旧 不可抵扣 - 例如2017年5月9日之后的个人开支、部分资本开支、购入的二手（或二手）折旧资产等。 申领正确的费用 如果以下任何一种情况适用，您将需要计算与您的创收活动相关的费用金额： 您的房产确实只有一年中的一部分时间可供出租。 您在一年中的部分时间将您的财产用于个人目的。 您仅使用部分财产赚取租金。 您以非商业价格（低于市场价格）出租您的房产。 您将投资贷款部分用于个人目的。 您可能需要决定哪些费用属于私人费用。作为一般指导，您应该根据租户单独占用的面积计算基于建筑面积的成本。 您不能申请的租赁费用 您可能无法申请扣除某些住宅出租物业成本，例如某些借贷成本和某些资产的价值下降。您无法申报的借款费用 您不能申请以下任何一项作为借款费用： 您为该物业借入的金额 房产贷款余额 利息费用（这些费用单独申报） 根据贷款余额偿还本金 您所在州或领地政府对产权转让（购买）征收的印花税（这是资本支出） 律师费，包括购买房产的律师费和财产转让费（这是资本支出） 获得房产租赁权益时产生的印花税，例如1999年澳大利亚首都领地的皇冠租赁（可以作为租赁文件费申报） 保险费，根据保单，您的贷款将在您死亡、残疾或失业时支付（这是私人费用） 用于私人目的的任何部分贷款的借贷成本（例如，您用来买车的钱）。 您或许可以将资本支出计入您房产的“成本基础”。这可以帮助您减少出售房产时支付的资本利得税 (“CGT”)。您在购买和出售租赁财产时产生的费用是资本费用。 您不能申请的折旧资产 购买现有的住宅出租物业: 如果您在2017 年 5 月 9 日晚上 7:30 或之后签署了购买房产的合同（澳大利亚东部标准时间），您不能要求扣除现有住宅出租物业资产价值的下降。 家成为住宅出租物业: 如果您在 2017 年 7 月 1 日或之后将房屋转为住宅出租物业，则不能申请扣除房屋资产折旧的减值。您只能申请扣除您为住宅出租物业购买的任何新折旧资产的价值减少。 CHANG会计师事务所是注册会计师协会会员，同时也是澳洲注册税务代理，我们可以协助客户根绝澳洲税法规定准备投资物业的申报。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。本文基于澳洲税务局的指南。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