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近期昆士兰州政府颁布新土地税法，该税法即2023年6月30日起生效。根据之前的土地税法，您需要缴纳的土地税是按照您在昆士兰州内拥有的土地资产来计算。新土地税法与此不同，将根据您在澳大利亚拥有的所有土地资产总价来评估您需要缴纳的土地税。昆士兰州政府希望能够通过这项土地税收规则的改变，使它的税收系统更加合理、公正。对于同时在昆士兰州和其他州内拥有土地资产的业主而言，他们即将面临并承担更加高昂的土地税。 仅在昆士兰州拥有土地资产的业主如果您仅在昆士兰州内拥有土地资产，您将免受新土地税法的影响。适用于计算您土地税的土地税率和相关的税收豁免和之前相比将维持不变。按照目前的免税规则，如个人业主土地资产少于$600,000，或者公司，受托人和海外投资人业主的土地资产少于$350,000，将可以被豁免土地税。 在昆士兰州和其他州拥有土地的跨州业主如果您同时在昆士兰州和其他州内拥有土地，您需要在昆士兰州税务局线上注册账户 (QRO Online account)并就您在澳洲其他州拥有的所有土地资产进行申报。2023年6月30日起，您必须根据以下选项，在相对较早的时段完成您的土地资产申报：收到土地税评估通知后的30天内；10月31日当日或之前。 您在申报土地资产时必须填写您在其他州拥有的土地资产及每个地块的土地价值。如果您是属于此类的跨州业主，昆士兰州政府将会根据以下项目的总价来评估您需要缴纳的土地税：您在昆士兰州拥有土地的应税土地资产总额，以及您在澳洲其他州拥有土地资产的法定估价总额。法定估价将由各州或各地区的相关估价法规确定。被采用的法定估价范围如下：2023年6月30日的法定估价，或最新的土地估价。如果您在澳洲其他州内的土地资产估价有所更新，请及时通知昆士兰政府。昆州政府将会根据最新的土地估价重新评估您需要缴纳的土地税。额外税率如果您不是澳洲永久居民或者澳洲公民，且平时不在澳洲居住，您将被认定为海外投资人。海外投资人需要符合以下条件：在6月30日不居住在澳洲的个人，且在6月30日前的该财政年度内居住在澳洲境外时期超出6个月。如果海外投资人在昆士兰州的土地资产达到或者超出$350,000，则需要按照规定缴纳土地税，且不能享受任何税收豁免。相应的土地税率除外，您还需要缴纳包括2%的额外税率的土地税。该额外税率将适用于您在澳洲拥有的所有土地资产总额。 跨州业主土地资产土地税的计算方式昆士兰州政府会根据您的业主类型和您的土地资产价值，决定适用的土地税税率。假设2022年6月30日李先生在昆州拥有价值65万澳币的土地资产，还在新南威尔士州拥有价值125万的土地资产。那么他在全澳洲拥有的土地资产总价为65万 + 125万 = $1,900,000。土地资产总价相对的土地税则为$4500 + (1.65% x 90万) = $19,350。按个人土地税税率以及李先生昆州土地价值占整个土地税的比例，李先生在昆州的土地税为$650,000 ÷ $1,900,000) x $19,350 = $6,619.73。不含税土地资产根据您的土地资产的所有权和用途，您可能有资格申请豁免土地税。部分土地税豁免仅限于昆士兰州土地。昆州政府将会在2023年6月30日后公布更多有关土地税豁免的信息及申请方式。 不含土地税的跨州土地资产 仅限昆士兰州的土地税豁免 自住居住地 政府土地 主要商业运营地 港务管理局土地 政府资助住宿 社团、俱乐部和协会 宿营拖车 老年公寓 过度住宅 慈善机构 老年护理院 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
Contribution caps The contribution caps limit the amount that can be contributed for a member each financial year. The caps are indexed annually. Concessional contributions Concessional contributions are contributions made into your SMSF that are included in the SMSF's assessable income. These contributions are taxed in your SMSF at a ‘concessional’ rate of 15%, which is often referred to as ‘contributions tax’. The most common types of concessional contributions are employer contributions, such as super guarantee and salary sacrifice contributions. Concessional contributions also include personal contributions made by the member for which the member claims an income tax deduction. Concessional contributions are subject to a yearly cap: From 1 July 2021, the general concessional contributions cap is $27,500 for all individuals regardless of age;For the 2017-18, 2018-19, 2019-20 and 2020-21 financial years, the general concessional contributions cap is $25,000 for all individuals regardless of age;For the 2014–15, 2015–16 and 2016–17 financial years, the concessional contributions cap is $30,000 per financial year and is increased to $35,000 for members aged 49 or over;For the 2013–14 financial year onwards, excess concessional contributions are no longer subject to excess contributions tax. If a member's contributions exceed the cap, the amount will be included in the member's assessable income and taxed at their marginal tax rate. Unused concessional cap carry forward From 1 July 2018, members can make 'carry-forward' concessional super contributions if they have a total superannuation balance of less than $500,000. Members can access their unused concessional contributions caps on a rolling basis for five years. Amounts carried forward that have not been used after five years will expire. The first year in which you can access unused concessional contributions is the 2019–20 financial year. Non-concessional contributions Generally, non-concessional contributions are contributions made into your SMSF that are not included in the SMSF's assessable income. Non-concessional contributions include: personal contributions made by the member for which no income tax deduction is claimed - this is the most common type of non-concessional contribution;excess concessional contributions for the financial year which the member does not elect to remove from the superfund after we send them an excess contributions determination will also count towards your member’s non-concessional contributions cap. Non-concessional contributions do not include: super co-contributions;structured settlements;orders for personal injury or capital gains tax (CGT) related payments that the member has validly elected to exclude from their non-concessional contributions;re-contribution of COVID-19 early release superannuation amounts made between 1 July 2021 and 30 June 2030. Individuals can re-contribute amounts they withdrew under the COVID-19 early release of super program without them counting towards their non-concessional contributions cap. If a member’s non-concessional contributions exceed the cap, a tax of 47% is levied on the excess contributions. Individual members are personally liable for this tax and must have their super fund release an amount of money equal to the tax. Non-concessional contributions - From 1 July 2021From 1 July 2021, the non-concessional contributions cap will increase from $100,000 to $110,000. Members under 65 years of age may be able to make non-concessional contributions of up to three times the annual non-concessional contributions cap in a single year. If eligible, when you make contributions greater than the annual cap, you automatically gain access to future year caps. This is known as the ‘bring-forward’ option. Note: if an individual has triggered a bring forward arrangement before 1 July 2021, they will not have access to any additional cap space as a result of the increase to the non-concessional cap. Bring forward arrangements From the 2020-21 financial year members who are under 67 may be able to access a bring forward arrangement as outlined in the table below. (Table: Contribution and bring forward available to members under 67) Total superannuation balance Contribution and bring forward available Less than $1.48 million Access to $330,000 cap (over three years) Greater than or equal to $1.48 million and less than $1.59 million Access to $220,000 cap (over two years) Greater than or equal to $1.59 million and less than $1.7 million Access to $110,000 cap (no bring-forward period, general non-concessional contributions cap applies) Greater than $1.7 million NilNon-concessional contributions - 1 July 2017 to 30 June 2021For the 2017-18, 2018-19, 2019-20 and 2020-21 financial years, the non-concessional contributions cap is $100,000. Non-concessional contributions - 1 July 2014 to 30 June 2017For the 2014–15, 2015–16 and 2016–17 financial years, non-concessional contributions are subject to a yearly cap of $180,000 for members 65 or over but under 75 or $540,000 over a three-year period for members under 65. Transitional arrangements apply to individuals who brought forward their non-concessional contributions cap in the 2015–16 or 2016–17 financial years. 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 Australian Taxation Office (ATO). 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
供款上限 供款上限限制了每位自管养老基金(SMSF)成员每个财政年度的供款额度。每个财政年度的供款上限会根据相关指数的变化进行调整。 优惠供款 优惠供款指的是您放入SMSF中属于SMSF应税收入的供款部分。这些供款会按照15%的税率征税，俗称“供款税”(contributions tax)。 最普遍的优惠供款是雇主供款，包括养老基金保障和工资抵扣供款。优惠供款还包括了可以被用来抵税的个人供款。 优惠供款每年的上限额度为： 自2021年7月1日起，不论年龄，所有个人的普通优惠供款上限为每年度$27,500。至于2017-18, 2018-19, 2019-20 和 2020-21 四个财政年度，所有个人的普通优惠供款，不论年龄，每年度上限额度为$25,000。至于2014–15, 2015–16 和 2016–17 三个财政年度，所有个人优惠供款每年度上限额度为$30,000。此外，凡是年龄位于49岁以上的SMSF会员，其优惠供款上限则增至每年度$35,000。自2013–14财政年度起，供款的超额部分将不会产生额外的供款税收。相对的，如果会员的供款超出上限额度，超额部分的金额会被纳入会员个人的应税收入并按其边际税率征税。 未使用优惠供款上限的结转 自2018年7月1日起，如果会员个人的养老基金结余总额少于$500,000，会员可以选择结转养老基金的优惠供款。会员可以连续5年按照顺序循环使用未使用的优惠供款上限。若5年内没有使用，结转后的差额就会自动过期。 2019–20财政年度是您能够获取未使用优惠供款上限结转的第一年。 非优惠供款 非优惠供款一般指的是您放入SMSF中没有被纳入应税收入的供款部分。 非优惠供款包括： 会员个人供款中没有被用于抵扣个人所得税的部分 – 这是最普遍的非优惠供款类型；在我们发出超额供款裁定涵之后，如果会员选择不把超额部分从养老基金内取出，那超额部分的金额将会被纳入您的会员非优惠供款上限。 非优惠供款不包括： 共有的养老基金供款；结构结算；会员有效选择排除在非优惠供款外的个人伤害或资产增值税(CGT)相关费用有关的法令；在新冠COVID-19期间从养老基金中提前取款的金额的重新补款供款，补款发生在2021年7月1日和2030年6月30日之间的，此类供款将不会被纳入个人的非优惠供款上限额度。 如果会员的非优惠供款超出上限额度，其超额部分会按照47%的税率被征税。该税款责任将由会员个人承担，且征税的同等金额会从他们的养老基金内被扣除。 非优惠供款 - 自2021年7月1日起 自2021年7月1日起，非优惠供款上限由之前的$100,000增至$110,000。 65岁以下会员有可能能够在一年内提供最高为年度非优惠供款上限三倍的非优惠供款。 如果符合条件，当您的供款金额超出您的年度上限时，您可以自动获取您未来的年度上限，即“提前安排选项”。 备注：如有个人在2021年7月1日前曾经触发提前安排，由于相关的年度非优惠供款金额上限的增幅，将不再获得任何额外的上限空间。 提前安排 自2020-21财政年度起，所有67岁以下的会员都能够获取提前安排，具体请参考下面表格。(表格适用于67岁以下会员的供款及提前安排) 养老基金总结余 适用的供款及提前安排 $148 万以下 能够获得$330,000的金额上限 (3年以上) 大于或等同于$148万且小于 $159万 能够获得$220,000的金额上限 (2年以上) 大于或等同于$159万且小于 $170万 能够获得$110,000的金额上限 (没有前提，适用于普通非优惠供款上限) 大于或等同于$170万 零非优惠供款 - 自2017年7月1日至2021年6月30日 2017-18, 2018-19, 2019-20 和2020-21四个财政年度的非优惠供款上限额度均为$100,000。 非优惠供款 - 自2014年7月1日至2017年6月30日 2014–15, 2015–16 和 2016–17 3个财政年度的非优惠供款上限额度分别是：年龄在65岁和75岁之前的会员拥有的年度非优惠供款上限额度为$180,000。年龄在65岁以下的会员三年内拥有的上限额度总额为$540,000。 过渡安排可能会适用于2015–16或2016–17财政年度期间使用提前安排非优惠供款上限的个人。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: clairechang26 Michelle Cui, 0433 539 870, michelle.cui@changadvisory.com.au, wechat: michellejc
Director ID application due dayWhen you must apply for your director ID depends on the date you first become a director:from 5 April 2022, intending new directors must apply before being appointed.new directors appointed for the first time between 1 November 2021 and 4 April 2022 must apply within 28 days of their appointment.directors appointed on or before 31 October 2021 have until 30 November 2022 to apply.To be a director under the Corporations Act, you must:be an individual who is at least 18 years oldnot be disqualified from managing corporations unless the appointment is made with the permission of ASIC or the Court.Australian Business Registry Services (ABRS) is responsible for administering the director ID initiative.ASIC is responsible for enforcing director ID offences set out in the Corporations Act 2001. It is a criminal offence if you do not apply on time.Meeting your obligationsYour director ID obligations include:applying for a director ID within the relevant timeframe for your situationapplying for a director ID when directed by the Registrar to do sonot applying for more than one director ID (unless directed by the Registrar to do so)not misrepresenting your director ID to a Commonwealth body, company, registered Australian body or Aboriginal and Torres Strait Islander corporationnot being involved in a breach of the above director ID obligations.If you can’t apply by the date you need to, you can complete an application for an extension of time to apply for a director ID. Are there any changes to existing company notification requirements?No. The director ID requirement does not replace or change existing requirements to keep company records updated. For example, directors must still notify their company of changes in address or other details. The company will still need to notify ASIC of any changes for the public record.Am I required to provide my director ID to ASIC or companies?Currently there is no requirement to provide your director ID to ASIC or to the companies you’re a director of. We’ll keep you up to date with changes.What are the director ID offences and penalties?ASIC’s enforcement role covers four new director ID offences under the Corporations Act 2001. Offence Legislative section Maximum penalties for individuals Failure to have a director ID when required to do so s1272C$13,200 (criminal); $1,100,000 (civil) Failure to apply for a director ID when directed by the Registrar s1272D$13,200 (criminal);$1,100,000 (civil) Applying for multiple director IDs s1272G$26,640, 1 year imprisonmentor both (criminal);$1,100,000 (civil) Misrepresenting director ID s1272H$26,640, 1 year imprisonmentor both (criminal);$1,100,000 (civil) Therefore, we suggest business owners to apply for director ID on time to avoid the penalties. 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 Australian Taxation Office (ATO). 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
董事身份号码的申请截止日期 您申请董事身份号码(Director ID)的时间是由您成为公司董事的日期决定的：2022年4月5日起，如果您有意愿成为董事，则必须在被任命前提出申请；2021年11月1日至2022年4月4日期间，首次被任命的新董事必须在任命后28天内提出您董事身份号码的申请；2021年10月31日或之前被任命的董事可以在2022年10月31日当日或之前提出董事身份号码的申请。根据澳洲公司法，如果您要成为董事，必须符合以下条件：您是一位年龄在18岁或以上的个人；未被剥夺公司管理权的个人，或者是被剥夺管理权后经澳洲证券和投资委员会 (ASIC) 或法院批准允许任命。董事身份的相关事宜由澳洲公司登记系统 (ABRS) 负责管理。澳洲证券和投资委员会 (ASIC) 负责处理与董事身份号码相关、违反2001年公司法内相关规定的违规行为。倘若您没有按时申请董事身份号码，则会被认定为刑事犯罪。履行您的义务您与董事身份号码相关的义务包括以下内容：根据您的个人情况在相关时间范围内申请董事身份号码；经登记官员的要求，申请董事身份号码；不得申请超过一个以上的董事身份号码 (除非经登记官员要求)；不得向英联邦机构、公司、澳大利亚注册机构或原住民和托雷斯海峡人民的公司歪曲您的董事身份；不得参与与上述董事身份号码相关的违规行为。如果您无法在要求日期前就您的董事身份号码提出申请，您可以向相关部门提出延期申请。该规定是否会影响现有的公司通知要求？不会。董事身份号码的相关要求规定不会取代或者影响现有要求。公司仍然需要及时更新公司的相关记录。例如，董事地址或其他个人信息有所变更，则必须及时通知其所在公司。而公司同样的仍需要就有关变更，通知澳洲证券和投资委员会 (ASIC) ，以确保公开记录的准确性。您是否需要向澳洲证券和投资委员会 (ASIC) 或公司提供您的董事身份号码？目前没有要求需要您向澳洲证券和投资委员会 (ASIC) 或您的所在公司提供董事身份号码。董事身份号码相关违规和处罚有哪些？ 根据2001年公司法，与新董事身份号码相关的违规行为共有4类，由澳洲证券和投资委员会 (ASIC) 实施执行。 违规行为 相关法规个人最高处罚 经要求却未持有董事身份号码 s1272C$13,200 (刑事);$1,100,000 (民事) 经登记官员的要求，却未申请董事身份号码 s1272D$13,200 (刑事);$1,100,000 (民事) 申请多个董事身份号码 s1272G$26,640, 入狱1年或罚款兼服刑 (刑事)；$1,110,000 (民事)歪曲董事身份号码 s1272H$26,640, 入狱1年或罚款兼服刑 (刑事)；$1,110,000 (民事) 因此，我们建议企业主按时申请董事身份号码，以免受到处罚。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