应计税警报- 2024年4月

Take a look at our April 2024 snapshot of 税 developments that may affect your business, 投资或退休金. 请不要犹豫 澳门官方赌场 你需要进一步的建议吗.

With the revised stage 3 税 cuts now law, 现在是了解这些变化将如何影响你以及如何更有效地规划未来税收的好时机. The new rates will apply from 1 July 2024. 

本澳门官方赌场年度, 一个人挣67美元,每年600美元(澳门赌场官网统计局最新数据的中位数澳门官方赌场)，预计将支付约12美元,所得税437美元. With the new 税 rates coming in for the 2024–2025 income year, 假设他们挣的钱一样多, 他们将支付11美元,068 in income 税 – a 税 saving of around $1,全年369英镑, 或者每周26美元左右. 

一个人挣98美元,每年176美元(最新的每周平均正常时间澳门官方赌场数据的平均澳门官方赌场)将有大约22美元的所得税账单,2023-2024澳门官方赌场年度为374. 然而, 这将降至20美元,240 when the new rates come into force for the 2024–2025 year, 从而节省了大约2美元的税款,全年133英镑, 或者每周41美元. 

类似的, 一个人挣180美元,000 can expect to see a 税 saving of $3,全年729英镑, or $71 per week; they will pay income 税 of $51,2023-2024年为667美元，相比之下为47美元,938 in 2024–2025. 

这些修订后的减税措施是政府引入的一项生活成本救济措施，目的是让更多的钱回到澳门赌场官网工人的口袋里，让他们能够应对最近飞涨的通货膨胀. 政府还对打工度假者和外国居民按比例减税，希望这部分人能增加支出，从而提振整体经济. 

In association with the revised income 税 cuts, the government has also lifted low-income Medicare levy thresholds for eligible singles, 家庭, seniors and pensioners to apply for the current income year, meaning more low-income earners can avoid paying the Medicare levy of 2% on top of their 税, 或将缴付减收的征款.

With the return of international conferences for various occupations, the deductibility of expenses such as accommodation, meals and course fees related to self-education will once again come into play at 税 time. 一般, 工作-related self-education expenses are 税-deductible if they enhance skills and knowledge, or lead to an income increase related to current income-producing 工作, 申索扣除的人. 

自学费用包括在教育机构学习课程的费用(无论是否获得正式资格)。, courses provided by a professional organisation or an industry organisation, attendance at 工作-related conference or seminars, self-paced learning and study tours (whether within Australia or overseas). 

如果你的澳门官方赌场活动是基于一项技能的练习，那么自学费用是免税的, 或者一些特定的知识, and self-education enables you to maintain or improve that skill or knowledge; and/or the self-education objectively leads to, 或可能导致, 将来从赚取澳门官方赌场的活动中获得澳门官方赌场的增加(如通过真正的晋升机会), or eligibility for a higher pay grade or bonus).

如果教育是为了就业而进行或设计的，则不能扣除自学费用, 获得新工作, or open up a new income-earning activity (whether in a business or in current employment).

如果你没有从事赚取澳门官方赌场的活动来获得可评估的澳门官方赌场(无论是通过就业)，也无法获得扣除, carrying on a business or other means) at the time you incurred the self-education expense. 另外, 你不能要求扣除你以可退还的福利形式获得的任何政府援助(例如青年津贴), Austudy, ABSTUDY).

For self-education expenses that are only partly deductible, 你需要分摊花费的金额，只申请与赚取澳门官方赌场的目的有关的部分.

The ATO will once again be running its data matching program on novated leases in 2024, covering the 2023–2024 to 2025–2026 income years. This program first commenced in 2021, collecting data from the 2018–2019 income year.

Novated lease data will be collected from various fleet and leasing groups, 包括麦克米兰莎士比亚集团, Smartgroup公司, SG舰队集团, Eclipx集团, LeasePlan, 丰田车队管理, LeasePLUS和澳力士澳门赌场官网.

The data collected from providers will consist of a range of lessee/employee identification details, employer identifying details and lease transaction details, 估计大约有240人,000 individuals will be affected by the latest data matching program each financial year. 该计划将允许ATO识别和解决税收风险，例如雇主在购买车辆时错误地申请GST抵免, 与炉膛温度合规相关的风险, and employees incorrectly claiming motor vehicle related 税 deductions. 

ATO还利用这类项目的数据，在人们完成纳税申报表时，通过在线消息提示提供量身定制的建议和指导, 以及有针对性的提示活动，以识别任何在纳税申报单上申报工作相关费用的更新租约的纳税人.

财政部长宣布，联邦政府将从2025年7月1日起支付带薪育儿假的退休金. The intention is that the superannuation will be administered by the ATO, meaning that employers will not have to process these payments on the government’s behalf. 此措施的进一步详情, 包括成本, will be released in the Federal Budget due to be handed down in May 2024.

财政部长表示，这项改革建立在政府“现代化”带薪育儿假的基础上，并在2026年之前将带薪育儿假扩大到6个月. 澳门赌场官网带薪育儿假计划的扩展将为家庭提供额外的六周带薪育儿假:从2024年7月1日起，额外的两周假期(总共22周), increasing to 24 weeks from July 2025 and 26 weeks from July 2026.

如果雇员选择连续休八周或以上的应得权益，雇主将继续参与付款的管理. For any shorter periods, Services Australia will pay the individual directly.

保障存于自我管理退休金基金的退休储蓄不受诈骗及不当行为影响, the ATO is rolling out new security features. 其中一个新功能是，当雇员通过小企业退休金结算所(SBSCH)进行电子支付时，检查雇员的SMSF银行账户详细信息与SMSF记录之间的匹配情况。. 哪里存在不匹配, the SBSCH cannot accept payments to an employee’s SMSF until the error is resolved. 

SBSCH是免费的, 在线退休金支付服务(ATO在线服务的一部分)，小型企业可以使用该服务在一次交易中支付退休金. It’s designed to simplify the process of making super contributions on behalf of employees, and is available to small businesses with 19 or fewer employees, or businesses with an annual aggregated turnover of less than $10 million. 这项服务有助于减少为不同退休基金的多名雇员进行退休供款所需的时间和文书工作.

新的安全特性, 2024年3月15日起, will check whether an employee’s SMSF bank account details match their SMSF records. 哪里存在不匹配, or where an employee has not listed their bank account details, the employer will receive an “invalid super fund bank details” error on the SBSCH payment instruction. 根据ATO, 发生错误的地方, the SBSCH cannot accept payments to an employee’s SMSF until the issue is resolved. 

一旦分歧得到解决, 雇主将能够在SBSCH中更新员工的SMSF银行详细信息并提交付款说明. 避免其他员工的延误, 然而, ATO指出，在解决任何个人差异之前，仍然可以为具有有效退休金详细信息的员工提交SBSCH付款指示. 

这一安全功能只是ATO最近推出的众多保障smsf退休储蓄的措施之一. 例如, 现在，当超级基金使用SMSF验证服务来验证基金的详细信息并打算将超级福利滚动到SMSF中时，ATO会向SMSF成员发送滚动警报. This can alert members of SMSFs to an unauthorised rollover so they can act to stop it. 

请与当地居民澳门赌场官网 Accru 顾问 if you would like to know more about how these 税 developments affect you. 我们还提供一系列的 税 services to help you meet 税 requirements.