Blog list (148)
Why are proof-of-identity checks required? It is vital to take measures to check the true identity of individuals asking tax agents to act on their behalf in order to prevent errors and help stamp-out tax fraud through identity crime. Under the TPB Code of Professional Conduct an agent must take reasonable care to ascertain a client’s state of affairs and to ensure tax laws are applied correctly. Proof-of-identity documents and discrepancies in information provided by people should be carefully checked and questioned to combat identity fraud. Verifying individual identities Tax agents are strongly recommended by ATO to perform identity checks for: all new clients before accepting them as clients existing clients, in particular when personal information has been altered or information relating to tax affairs is inconsistent with information tax agent already hold (and have previously verified) about their tax affairs all representative of clients (whether they claim to represent new or existing clients) If tax agents and their staff cannot confirm the identity of an individual, or suspect fraudulent documents are being used, tax agents can notify ATO of the incident so that any other attempts to use that identity will be stopped. Clients attending agent premises (face-to-face) New clients At least one piece of current photo identification, including Passport (including an overseas passport with evidence of Australian immigration status) Driver’s license Government or student identity card, if applicable. If the client is unable to provide photo identification, they will then need to provide one of the following primary documents: Australian full birth certificate Australian citizenship certificate or Extract from the Register of Citizenship by Descent. AND one other document which can include: Last year’s notice of assessment Medicare card Recent bank statement (not credit card) For temporary residents: A current valid passport Some temporary visa holders have work rights, although some classes of visas only allow limited work rights (for example, working holiday and student visas). Australian visa details should be checked to verify both: The working rights attached to the visa type That the individual is a resident for tax purposes Discrepancies or claims that seem inconsistent with the individual’s work rights or personal circumstances warrant further attention. Existing clients Tax agents can use the following details to ensure the client’s identity has not been stolen: Tax file number (TFN) Full name Date of birth Current residential address Current contact telephone number Current bank details Employment details (including the employer’s address and phone number) where applicable For temporary residents: A current valid passport It is unlikely that the holder of a stolen identity would be able to verify the details without discrepancies with the information tax agents already hold. Any discrepancies with information tax agents already hold should be checked directly with the client to see if it matches information tax agents already hold. Online interactions with new clients There is an augmented risk for tax agents dealing with information online, particularly with clients they have not physically met. For any online or electronic transaction, tax agents still need to take appropriate steps to satisfy that the: Client is a genuine taxpayer Client is who they say they are and the identity has not been stolen Information they are providing to tax agents are correct and can be substantiated It is recommended by ATO that tax agents use an appropriate level of scrutiny to check information provided through electronic and online channels. If tax agents receive information from an existing client to prepare and lodge a tax return or activity statement via an online channel, tax agents should use the identity checks recommended for existing clients to validate the information. If the information tax agents received is inconsistent with the information and usual reporting patterns tax agents hold for that client, additional checks should be used. For new online clients, a wide range of personal details can also be compared against existing ATO information on online services for agents: TFN Full name Date of birth Current residential address Current contact telephone number Medicare number Current bank details Employment details (including the employer’s address and phone number) where applicable If the identity of the client is not satisfied, then tax agents should not consider accepting the person as a client. ATO suggested to check original documents to verify an identity. Tax agents may be able to use the Document Verification Service (DVS) which is a national online system that assists the business to build greater confidence in the identities of the clients. It allows tax agents to compare a client’s identifying information on government-issued identity documents against details held by a DVS provider. 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 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
为什么需要身份验证？ 如果税务代理人被要求代理个人税务事宜，采取措施核实个人的真实身份至关重要，以防止错误及帮助打击身份犯罪的税务欺诈。根据 税务代理理事会（TPB） 专业行为准则（Code of Professional Conduct），代理人必须采取合理的谨慎措施来确定客户的状况并确保正确适用税法。 税务代理人应仔细检查和询问身份证明文件和人们提供的信息差异，以预防身份骗局。 验证个人身份 ATO强烈建议税务代理人执行身份检查給： 在接受新客户前的所有新客户 现有客户，特别是当个人信息已被更改或与税务有关的信息与税务代理已经持有（并且之前已核实）的有关其税务的信息不一致时 客户的所有代表（不管他们声称代表新客户还是现有客户） 如果税务代理人和员工们无法确认某个人的身份，或者怀疑有人使用了欺诈性文件，税务代理人可以将事件通知 ATO，以便阻止其他使用该身份的企图。 客户到访代理人工作场所（面对面） 新客户 至少一张当前的照片身份证明，包括 护照（包括带有澳洲移民身份证明的海外护照） 驾照 政府或学生证（如适用） 如果客户无法提供带照片的身份证明，他们将需要提供以下主要文件之一： 澳洲完整出生证明 澳洲公民证书或来自血统公民登记册的摘录 另外一份文件，其中可以包括： 去年的纳税评估通知 医疗卡 最近的银行对账单（不是信用卡） 对于临时居民： 当前有效的护照 有些持有签证的人拥有工作权利，但某些类别的签证仅允许限定的工作权利（例如，假期打工和学生签证）。 税务代理人应检查澳洲签证详细信息以验证以下两个方面： 签证类型所附的工作权利 该客戶是持有税收目的的居民 与个人的工作权利或个人情况不一致的差异或声明值得进一步关注。 现有客户 税务代理人可以使用以下详细信息来确保客户的身份未被盗用： 税号（TFN） 全名 出生日期 当前居住地址 当前联系电话 当前银行详细信息 就业详情（包括雇主地址和电话号码）如适用 对于临时居民： 当前有效的护照 被盗身份的人不太可能在与税务代理人已经持有的信息不一致的情况下验证详细信息。 税务代理人应直接与客户核对已有信息的任何差异，以查看其是否与已有的信息相符。 新客户线上互动 对于在线处理信息的税务代理人而言，尤其是与没有实际会面的客户，风险会增加。 对于任何在线或电子交易，税务代理人仍然需要采取适当的步骤来确保： 客户是真正的纳税人 客户就是他们所说的身份，并且身份没有被盗用 他们提供给税务代理人的信息是正确的并且可以被证实 ATO 建议税务代理人使用适当级别的审查来检查电子和在线渠道提供的信息。 如果税务代理人通过在线渠道收到现有客户的信息以准备和提交纳税申报表或活动报表，税务代理人应该使用为现有客户推荐的身份检查来验证信息。 如果税务代理人收到的信息与为现有客户持有的税务代理信息和平時的报告模式不一致，则应进行额外检查。 对于新的在线客户，税务代理人能把范围广泛的个人详细信息与现有的 ATO 代理在线服务信息进行比较： 税号（TFN） 全名 出生日期 当前居住地址 当前联系电话 当前银行详细信息 就业详情（包括雇主地址和电话号码）如适用 如果客户的身份不滿足以上要求，税务代理人不应考虑接受该人士为客户。 ATO 建议检查原始文件以验证身份。税务代理人可以使用文件验证服务 (DVS)。这是一个全国性的在线系统，可建立税务代理人的企业对客户身份的信心。税务代理人能将政府签发身份证件上的客户识别信息与 DVS 提供者持有的详细信息进行比较。 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。这篇文章参考澳洲税务局的指南。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
What is Jobs Victoria Fund? If you are a Victorian employer ready to take on new staff, the Jobs Victoria Fund can financially support you to employ people who have been most affected by the economic impacts of the pandemic. Wage subsidies can be used to meet the costs of taking on new employees for the first 12 months of employment. Recent Update The Victorian Government is making changes to the Fund so that more businesses and employees are eligible. New guidelines will come into effect on 16 November 2021. The key changes include: The eligible payroll threshold is now $40 million (up from $20 million) Employers now have 16 weeks after an employee commences to apply for the wage subsidy (up from 12 weeks) People who are underemployed are now eligible when they are working at least 10 hours per week more than they were in their previous job People who have a disability or provide constant care and are working between eight to 19 hours per week are now eligible Single parents are now a priority group and are eligible for up to a $20,000 subsidy Veterans are now eligible for up to a $20,000 subsidy (up from $10,000) Businesses can now apply for up to 30 wage subsidies, depending on the size of their business (up from 20 full-time equivalent employees). The level of the wage subsidy available is calculated pro rata based on whether the job is full- or part-time. For the purposes of this Fund, full-time employment is 38 hours per week and any part-time jobs must be for a minimum of 19 hours per week. Businesses will be eligible for more funding if they increase their employee’s regular hours over the life of the Grant Agreement. To qualify for the subsidy you must employ someone from at least one of the priority groups outlined below. These groups are being supported because the pandemic has particularly impacted their employment. At least 60 per cent of jobs supported by the Jobs Victoria Fund will be for women. Jobs Victoria wage subsidies of up to $20,000 are available for eligible employers who hire eligible jobseekers. The Jobs Victoria Fund financially supports these priority jobseekers into work: women aged over 45 years jobseekers who are long-term unemployed (unemployed for six months or more) jobseekers registered with a Jobs Victoria partner Aboriginal and/or Torres Strait Islander people people with disability people seeking asylum/refugees newly arrived migrants from non-English speaking backgrounds young people aged under 25 people over 45 years veterans people previously employed under the Working for Victoria initiative. If you are an employer interested in applying to the Jobs Victoria Fund, you must hire employees from these priority groups before you apply to the Fund. If you meet all the eligibility criteria and supply the necessary information, you will receive funding, subject to availability of funds and conditions. If you submit an application after 10am 16 November 2021 you will be considered under the updated guidelines. 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 Jobs Victoria Fund 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
什么是维州就业补贴？ 如果您是维多利亚州的雇主，准备招聘新员工，维多利亚州就业基金/补贴可以在经济上支持您雇用受大流行经济影响最大的人。 工资补贴可用于支付前 12 个月雇用新员工的费用。 近期更新 维多利亚州政府对该基金进行了调整，以便更多企业和雇员符合资格。新指南已经于 2021 年 11 月 16 日生效。主要变化包括： • 符合条件的工资门槛现在为 4000 万澳币（从 2000 万澳币上调） • 雇主现在有 16 周的时间（原为 12 周）在雇员开始工作后申请工资补贴• 就业不足的人现在有资格，如果他们每周工作的时间至少比以前的工作多 10 小时 • 有残疾或提供持续护理且每周工作 8 至 19 小时的人现在有资格 • 单亲父母现在是优先群体，有资格获得高达 $20,000 的补贴 • 退伍军人现在有资格获得高达 20,000 澳币的补贴（从 10,000 澳币上调） • 企业现在最多可以申请 30 份工资补贴，具体取决于企业规模（从 之前的20 名全职员工提高）。可用的工资补贴水平是根据工作是全职还是兼职按比例计算的。就本基金而言，全职工作为每周 38 小时，任何兼职工作必须至少每周工作 19 小时。 • 如果企业在补贴协议有效期内增加员工的正常工作时间，他们将有资格获得更多资金。 要获得补贴资格，您必须雇用至少来自以下列出的优先群体之一的人员。这些群体之所以得到支持，是因为疫情特别影响了他们的就业。 维州就业补贴支持的工作中至少有 60% 是为女性提供的。 雇用符合条件的求职者的符合条件的雇主可获得最高 20,000 澳币的维州工资补贴。 维州就业补贴为这些优先求职者（jobseekers）提供经济支持： • 45 岁以上的女性 • 长期失业（失业六个月或以上）的求职者 • 在 Jobs Victoria 合作伙伴处注册的求职者 • 原住民和/或托雷斯海峡岛民 • 残疾人 • 寻求庇护/难民的人 • 来自非英语背景的新移民 • 25 岁以下的年轻人 • 45 岁以上的人 • 退伍军人 • 以前在“为维多利亚州工作”倡议下受雇的人。 如果您是有兴趣申请维州就业补贴的雇主，您必须在申请该基金之前从这些优先群体中雇佣员工。 如果您符合所有资格标准并提供必要的信息，您将获得资金，视资金情况和条件而定。 如果您在 2021 年 11 月 16 日上午 10 点之后提交申请，我们将适用更新后的指南。 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
What is director ID? A director identification number (director ID) is a unique identifier you will keep forever. It will help to prevent the use of false or fraudulent director identities. A director ID is a 15-digit identifier given to a director (or someone who intends to become a director) who has verified their identity with Australia Business Register. A director ID: starts with 036, which is the 3-digit country code for Australia under International Standard ISO 3166 ends with an 11-digit number and one ‘check’ digit for error detection. Directors need to apply for their own director ID. It’s free to apply. Directors will only ever have one director ID. They'll keep it forever even if they: change companies stop being a director change their name move interstate or overseas. Why you need a director ID Shareholders, employees, creditors, consumers, external administrators and regulators are entitled to know the names and certain details of the directors of a company. This is important because it will help to: prevent the use of false or fraudulent director identities make it easier for external administrators and regulators to trace directors’ relationships with companies over time identify and eliminate director involvement in unlawful activity, such as illegal phoenix activity. Illegal phoenix activity is when a company is liquidated, wound up or abandoned to avoid paying its debts. A new company is then started to continue the same business activities without the debt. When this happens: employees miss out on wages, superannuation and entitlements suppliers or sub-contractors are left unpaid other businesses are put at a competitive disadvantage the community misses out on revenue that could have contributed to community services. Who needs a director ID? You need a director ID if you’re an eligible officer of: a company, a registered Australian body or a registered foreign company under the Corporations Act 2001 (Corporations Act) an Aboriginal and Torres Strait Islander corporation registered under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (CATSI Act). An eligible officer is a person who is appointed as: a director an alternate director who is acting in that capacity. Corporations Act directors When you must apply for your director ID depends on the date you become a director. Date you become a director & Date you must apply On or before 31 October 2021: By 30 November 2022 \Between 1 November 2021 and 4 April 2022: Within 28 days of appointment From 5 April 2022: Before appointment You must apply for your own director ID to verify your identity. No one can apply on your behalf. Step 1 – Set up myGovID You will need a myGovID with a Standard or Strong identity strength to apply for your director ID online. If you live outside Australia and can’t get a myGovID with a Standard or Strong identity strength, you will need to apply with a paper form and provide certified copies of your identity documents. If you live in Australia and: don’t have a myGovID, you can download the app； already have a myGovID, you can apply for your director ID now. Step 2 – Gather your documents You will need to have some information the ATO knows about you when you apply for your director ID: your tax file number (TFN) your residential address as held by the ATO information from two documents to verify your identity. Examples of the documents you can use to verify your identity include: bank account details an ATO notice of assessment super account details a dividend statement a Centrelink payment summary PAYG payment summary. Please select any two documents above. Step 3 – Complete your application Once you have a myGovID with a Standard or Strong identity strength, and information to verify your identity, you can log in and apply for your director ID. The application process should take less than 5 minutes. Chang Accounting Advisory Pty Ltd, we are CPA practice and tax agent, we could help our clients to update their information with ATO, but Director ID you need to apply by yourself. 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 director ID 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