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国家残疾保险方案（”NDIS”） 可以为所有残疾人士提供信息和与联系社区服务，例如医生、体育俱乐部、支持团体、图书馆和学校，以及有关每个州和领地政府提供哪些支持的信息。什么是NDIS？ National国家：NDIS 正在逐步在所有州和领地推出。 Disability残疾：NDIS 为符合条件的智力、身体、感官、认知和社会心理障碍人士提供支持。 也可为符合条件的残障人士或发育迟缓儿童提供早期干预支持。 Insurance保险：NDIS 让所有澳大利亚人安心，如果他们、他们的孩子或所爱的人出生或获得永久性和重大残疾，他们将获得所需的支持。 Scheme方案：NDIS 不是福利系统。 NDIS 旨在帮助人们获得所需的支持，从而随着时间的推移提高他们的技能和独立性。 方案管理 在NDIS注册的会计师也是NDIS服务提供者，也称为方案经理，他们支持NDIS参与者管理其的 NDIS 方案中的资金。方案管理是一种由NDIS 资助的残疾服务。 方案管理可以通过以下方式支持参与者： • 管理和监控参与者的预算 • 管理参与者的 NDIS 索赔，并向服务提供者支付所提供服务的资金 • 向参与者提供定期报表，以显示其方案的财务状况，包括及时通知资金的过度使用或使用不足 • 通过额外的方案财政援助，为参与者提供更多的方案实施和利用选择和控制权。 参与者还可以从方案管理提供者那里获得关于如何最好地利用他们的 NDIS 方案资金的建议，这有助于建立参与者的财务能力和知识。 方案管理服务 方案管理提供者可以提供两种类型的服务，包括： 1. 参与者方案的财务管理，以及 2. 方案和财务管理能力建设支持。 1. 财务管理 方案管理是指代表参与者对参与者的 NDIS 方案进行财务管理。该服务将通过以下方式帮助参与者： • 在 NDIS 方案期间根据方案管理服务协议管理和监控参与者的预算 • 管理 NDIS 索赔并向提供服务的提供者支付资金 • 维护参与者的记录并为参与者定期（至少每月）制作报表，显示参与者方案的财务状况，以及 • 根据需要向更广泛的服务提供商（包括非注册提供商）提供访问权限，同时确保遵守 NDIS 价格指南中包含的价格限制。 2. 能力建设和培训 根据参与者的个人情况，“方案和财务管理方面的能力建设和培训”可以作为合理和必要的资金支持纳入方案。这种支持的资金与参与者的方案管理服务方案中包含的资金是分开的，并按小时收费。 这种能力建设和培训支持侧重于加强参与者执行与其支持管理相关的任务的能力。这包括但不限于： • 培养参与者的财务和管理技能，以制定和监控预算、根据服务协议向供应商付款，并获得财务组织技能 • 提高参与者指导他们自己支持的能力，包括决定由谁提供这些支持以及如何提供这些支持，以及在可能和适当的情况下，培养参与者自我管理自己的 NDIS 方案的技能。 CHANG会计师事务所是注册会计师协会会员，同时也是NDIS的注册方案经理，我们可以协助NDIS参与者管理其资金。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方案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
The income of your Self-managed super funds (“SMSF”) is generally taxed at a concessional rate of 15%. To be entitled to this rate, your fund has to be a ‘complying fund’ that follows the laws and rules for SMSFs. For a non-complying fund, the rate is the highest marginal tax rate. The most common types of assessable income for complying SMSFs are assessable contributions, net capital gains, interest, dividends and rent. Assessable contributions Certain contributions received by a complying SMSF are included in its assessable income and are usually taxed as part of the SMSF's income at 15% (or 47% for non-complying SMSFs). These ‘assessable contributions’ include: employer contributions (including contributions made under a salary sacrifice arrangement); personal contributions that the member has notified you they intend to claim as a tax deduction; generally any contribution made by anybody other than the member, with limited exceptions such as spouse contributions and government co-contributions. Capital gains Your SMSF’s assessable income includes any net capital gains, unless the asset is a segregated current pension asset. Complying SMSFs are entitled to a capital gains tax (CGT) discount of one-third if the relevant asset had been owned for at least 12 months. A net capital gain is the total capital gain for the year- total capital losses for that year and any unapplied capital losses from earlier years - the CGT discount and any other concessions. A capital loss (for example, losses on the sale of commercial premises) is not an allowable deduction and is only able to be offset against capital gains. If capital losses are greater than capital gains in a financial year, they must be carried forward to be offset against future capital gains. Deductions A complying SMSF is entitled to deduct – from its assessable income – any losses or outgoings that are:incurred in gaining or producing assessable income necessarily incurred in carrying on a business for the purpose of gaining or producing such income. Losses and outgoings relating to exempt current pension income are generally not deductible because they are incurred in earning exempt income. If the fund has both accumulation and pension members, the expense may need to be apportioned to determine the amount that the fund can deduct. Non-arm’s length income SMSFs must transact on an arm's-length basis. The purchase and sale price of fund assets should always reflect the true market value of the asset, and the income from assets held by your fund should always reflect the true market rate of return. Any non-arm's length income (NALI) is taxed at the highest marginal rate. Broadly, income is NALI for a complying SMSF if it is: derived from a scheme in which the parties weren't dealing with each other at arm's length, and more than the SMSF might have been expected to derive if the parties had been dealing with each other at arm's length. Tax exemptions in the retirement phase A complying self-managed super fund (SMSF) normally pays tax at the concessional rate of 15%. An SMSF can receive further tax concessions once it begins paying superannuation income streams (commonly known as pensions) that are in the retirement phase. Investment income a SMSF receives from its assets is tax exempt to the extent that those assets are supporting retirement phase income streams. This income is called exempt current pension income (ECPI). You can claim ECPI in your SMSF annual return once your SMSF begins paying one or more retirement phase income streams. However, your SMSF is not automatically entitled to ECPI – there are steps that you must take to be able to claim it. This article is for informational purposes only and does not form part of our advice. This article is based on Australia Taxation Office 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
您的自管养老金 (“SMSF”) 的收入通常按 15% 的优惠税率征税。要获得此税率，您的基金必须是遵守 SMSF 法律和规则的“合规基金”。对于不合规基金，税率为最高边际税率。符合 SMSF 的最常见的应税收入类型是应税供款、净资本收益、利息、股息和租金。 应税供款 合规 SMSF 收到的某些供款包括在其应税收入中，通常作为 SMSF 收入的一部分按 15%（或不合规 SMSF 按47%）征税。这些“可征税的贡献”包括： • 雇主供款（包括根据薪金牺牲安排所做的供款）； • 会员已通知您他们打算申请作为税收减免的个人供款； • 通常由除成员以外的任何人做出的任何贡献，但有限的例外，例如配偶贡献和政府共同贡献。 资本收益 您的 SMSF 的应税收入包括任何净资本收益，除非该资产是隔离的流动养老金资产。如果相关资产已拥有至少 12 个月，则符合条件的 SMSF 有权享受三分之一的资本利得税 (CGT) 折扣。 净资本收益是该年度的总资本收益 - 该年度的总资本损失和前几年的任何未应用的资本损失 - CGT 折扣和任何其他优惠。 资本损失（例如，出售商业楼宇的损失）是不可扣除的，只能抵销资本收益。如果一个财政年度的资本损失大于资本收益，它们必须结转以抵消未来的资本收益。 扣除额 符合规定的 SMSF 有权从其应税收入中扣除以下任何损失或支出： • 在获得或产生应税收入时发生 • 为获得或产生此类收入而开展业务所必需的。 与豁免流动养老金收入相关的损失和支出通常不可扣除，因为它们是在赚取豁免收入时发生的。如果基金既有积累成员又有养老金成员，则可能需要分摊费用以确定基金可以扣除的金额。 非独立交易收入 SMSF 必须在公平交易的基础上进行交易。基金资产的买卖价格应始终反映资产的真实市场价值，您的基金持有的资产收益应始终反映真实的市场收益率。任何非独立交易收入 (NALI) 均按最高边际税率征税。 从广义上讲，符合条件的 SMSF 的收入是 NALI，如果它是： • 源自一项计划，在该计划中，双方并未按照公平原则进行交易，并且 • 如果双方在公平交易中相互交易，可能会产生超过 SMSF 的预期。 退休阶段免税 合规的SMSF 通常以 15% 的优惠税率纳税。 一旦开始支付处于退休阶段的退休金收入流（通常称为养老金），SMSF 可以获得进一步的税收优惠。 SMSF 从其资产中获得的投资收入在这些资产支持退休阶段收入流的范围内是免税的。 该收入称为豁免流动养老金收入 (ECPI)。一旦您的 SMSF 开始支付一个或多个退休阶段的收入流，您就可以在您的 SMSF 年度回报中申请 ECPI。 但是，您的 SMSF 不会自动获得 ECPI——您必须采取一些步骤才能领取它。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
Self-managed super funds (SMSFs) are a way of saving for your retirement. The difference between an SMSF and other types of funds is that the members of an SMSF are usually also the trustees. If you set up a self-managed super fund (SMSF), you make the investment decisions for the fund and you're held responsible for complying with the super and tax laws. It is a major financial decision and you need to have the time and skills to do it. There may be better options for your super savings. An SMSF must be run for the sole purpose of providing retirement benefits for the members or their dependants. Do not set up an SMSF to try to get early access to your super, or to buy a holiday home or artworks to decorate your house. These things are illegal.Setting up Your self-managed super fund (SMSF) needs to be set up correctly so that it is eligible for tax concessions, can receive contributions and is as easy as possible to administer. To set up an SMSF you need to: • Consider appointing professionals to help you • Choose individual trustees or a corporate trustee • Appoint your trustees • Create the trust and trust deed • Check your fund is an Australian super fund • Register your fund and get an ABN • Set up a bank account • Get an electronic service address • Prepare an exit strategy Contributions and rollovers As an SMSF trustee, you can accept contributions and rollovers for your members from various sources but there are some restrictions, mostly depending on the member’s age and the contribution caps. You need to properly document contributions and rollovers, including the amount, type and breakdown of components, and allocate them to the members’ accounts within 28 days of the end of the month in which you received them. From 1 October 2021, to rollover any super to or from your SMSF, you will need to use SuperStream. Paying benefits Generally, your SMSF can only pay a member's super benefits when the member reaches their ‘preservation age’ and meets one of the conditions of release, such as retirement. The payment may be an income stream (pension) or a lump sum, depending on the circumstances. Payments of benefits to members that have not met a condition of release are not treated as super benefits – instead, they will be taxed as ordinary income at the member's marginal tax rate. If a benefit is unlawfully released, ATO may apply significant penalties to you, your SMSF and the recipient of the early release. Winding up To wind up your fund: • complete any requirements that the trust deed specifies about winding up the fund • pay out or rollover all super (leaving a sufficient amount to pay final tax or expenses if required) • appoint an SMSF auditor to complete the final audit • complete and lodge the final SMSF annual return (including wind up details) • pay any outstanding tax • after all expected liabilities have been settled and requested refunds are received, close the fund’s bank account. • Once a fund is wound up, it can’t be reactivated. This article is for informational purposes only and does not form part of our advice. This article is based on Australia Taxation Office guideline. Please contact our team if you need any assistance.
自我管理的养老金 (SMSF) 是一种为退休储蓄的方式。 SMSF 与其他类型基金的区别在于，SMSF 的成员通常也是受托人。如果您设立了SMSF，您将为该基金做出投资决策，并且您有责任遵守养老金和税法。这是一项重大的财务决策，您需要有时间和技能来做这件事。这样您的储蓄可能有更好的选择。 SMSF 的唯一目的必须是为成员或其家属提供退休福利。不要设立 SMSF 来尝试提前获得您的养老金，或购买度假屋或艺术品来装饰您的房子。这些东西是违法的。 设立 您的SMSF 需要正确设置，以便有资格享受税收优惠、可以接受供款并尽可能易于管理。 要设置 SMSF，您需要： • 考虑任命专业人士来帮助您 • 选择个人受托人或公司受托人 • 任命您的受托人 • 创建信托和信托契约 • 检查您的基金是否为澳大利亚养老基金 • 注册您的基金并获得 ABN • 开设银行账户 • 获取电子服务地址 • 准备退出策略 出资和展期作为 SMSF 受托人，您可以从各种来源接受会员的供款和展期，但有一些限制，主要取决于会员的年龄和供款上限。您需要正确记录供款和展期，包括组成部分的金额、类型和细目，并在您收到它们的月底后 28 天内将它们分配到成员的账户。从 2021 年 10 月 1 日起，要将任何养老金账户转入或转出至您的 SMSF，您将需要使用 SuperStream。 支付福利 通常，您的 SMSF 只能在成员达到“保留年龄”并满足其中一项释放条件（例如退休）时才能支付其养老金的福利。根据情况，付款可能是收入流（养老金）或一次性付款。向未满足释放条件的成员支付将不被视为养老金福利 - 相反，它们将按成员的边际税率作为普通收入征税。如果福利被非法发放，ATO 可能会对您、您的 SMSF 和提前发放的接受者处以重罚。 清盘/算 清算您的基金： • 完成信托契约规定的有关清算基金的任何要求 • 支付或滚动所有养老金（如果需要，留下足够的金额来支付最终税款或费用）• 任命一名 SMSF 审计师来完成最终审计 • 完成并提交最终的 SMSF 年度申报表（包括清算详情） • 支付任何未缴税款 • 在所有预期负债已清偿并收到要求的退款后，关闭基金的银行账户。 • 基金一旦清算，便无法重新启动。 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的指南。如果您需要任何帮助，请联系我们的团队。