As the coronavirus outbreak grows, more people are forced to work from home. While working from home can come with its benefits like getting to sleep in longer, avoid the daily commute and work from bed in your pyjamas, it can also hurt your hip pocket if you’re having to fork out for expenses your employer would normally cover, like increase utility bills, phone and home internet bills.

The good news is that most of these expenses can be claimed back at tax time. In order to make it easier for people to claim deductions for working from home, the Australian Taxation Office is introducing special arrangements which will allow people to claim 80 cents per hour for all their running expenses, rather than needing to calculate costs for specific running expenses.

Assistant Commissioner Karen Foat said that if you choose to use this shortcut method, all you need to do is keep a record of the hours you worked from home as evidence of your claim. “We needed something to help people through this time to make it easier to work out how much they can claim”, Ms Foat said.

The change will apply from March 1 to June 30, after which the ATO will review the arrangement for the next financial year. If the Federal Government announces a prolonged lockdown extending into the next financial year the ATO is likely to extend the new claiming method.

The new arrangement does not forbid people from making a working-from-home claim under existing arrangements, where you calculate all or part of your running expenses. Neither does it prohibit multiple people living in the same house to claim this new rate. Furthermore, the requirement to have a dedicated work from home area has also been removed. However, the claims for working-from-home expenses prior to March 1, 2020 cannot be calculated using the shortcut method and must use the pre-existing working from home approach and requirements,” Ms Foat added.

People still had the option to use the old claiming method which is known as the 52 cents per work hour method for claiming items such as heating, cooling, lighting, cleaning and the decline in value of office furniture. This old method also allowed taxpayers to calculate the work-related portion of phone and internet expenses, computer consumables, stationery and the decline in value of a computer, laptop or similar device. Nevertheless, taxpayers would still need to work out what private use and work use is on ‘a reasonable basis”

ATO are expecting a lot of people to be working from home as the outbreak continues to grow; therefore believed that the new method would cut down on the need for reviews and audits, because it was simpler and reduce the chances of people making mistakes while claiming the deductions this year.

The ATO is also reminding people that the three golden rules for deductions still apply,

1. The taxpayers must have spent the money themselves and not have been reimbursed by the employers
2. The claim must be directly related to earning income, and
3. The record must be kept to substantiate the claim

Please note that children’s education expenses, as well as tea, coffee and toilet paper which used to be supplied by employers in the office could not be claimed and neither do rent and mortgage (unless it is an investment property)

The ATO gives this example of how the arrangement might work:

Sophie is an employee who works as a copywriter and an editor. Sophie starts working from home on 10 March as a result of COVID-19 and had since using a lot of online video conferencing for her meeting.

Sophie has just bought a new computer, monitor, desk, chair and stationery. She also wants to claim some additional gas, electricity, phone and internet costs due to working from home.

Under the shortcut method, Sophie can now claim all her expenses under a rate of 80 cents per hour. All she needs is her timesheets to show a record of the number of hours worked from home.

Sophie can also decide to claim using existing working from home calculations which is known as the 52 cents per work hour method. Under that method, Sophie can claim the desk, chair, gas and electricity under the 52 cents per hour, but would need to work out the decline in value of the computer, monitor, and calculate the work-related portion of the computer, monitor, stationery, phone and internet.

Pitt Martin Accountants & Tax Advisers are Xero qualified and award-winning accountants and bookkeepers for small businesses which can be reached on 02 9221 3345 or connect@pittmartingroup.com.au.

紧随着3月12日政府推出的第一阶段刺激计划，最近两周澳洲政府又连续放大招推出了价值总额接近2000亿澳元的第二和第三阶段的刺激计划。政府为了保住中小生意，为了众多员工不失业，可谓是送出了大把钞票哦。因为不少政策只是暂时的，所以我们赶紧来看一下，哪一款适合你，如果要申请的话也要动作迅速呢。

生意方面

员工保留金

政府承诺对于符合条件的并且留住员工的企业雇主，将对员工工资提供每两周 1500澳元的保留金，此保留金从3月30日开始，持续六个月，第一笔钱将在5月第一周发放。

雇主(包括非牟利机构)需符合下列条件，可获发保留金:

• 营业额不足10亿澳元的企业，与去年同期(至少一个月)相比，营业额减少30%以上;或
• 营业额为10亿澳元或更多的企业，与去年同期(至少一个月)相比，营业额减少50%以上;和
• 该业务不需要缴纳主要的银行税。

员工可以是全职，兼职或临时工，但是对他们的签证却有一定的要求，即澳大利亚公民，永久签证持有者，受保护的特殊类别签证持有者，在澳大利亚连续居住10年或10年以上的不受保护的特殊类别签证持有者，或特殊类别(子类444)签证持有者。因为疫情刚刚被裁掉的员工和重新回聘的员工也可能满足发放条件。

自雇的个体户 (Sole Trader)，与去年同期(至少一个月)相比，营业额减少30%以上，也可以获得此补助。

支付给雇主的现金流

在我们之前的文章《澳洲疫情中推出救市刺激计划，中小生意如何从中受益》中提及过政府将对符合条件的企业发放免税的等同于50% 随赚随缴预扣税金额，最低额度为2千澳元，最高额度为2.5万澳元的现金流，目前这个比例已经调整到100%，最低额度已经调整到2万澳元，最高额度也已经调整到10万澳元。符合条件的企业还是局限于年营业额低于5000万的企业（企业可以是在公司，个体户，合伙制或信托下），但是范围却扩展到了非营利组织。

该现金流总共分两笔发放。

从2020年4月28日起，ATO将在企业提交生意活动报表时支付第一笔现金流(1万至5万澳元)。不同类型的企业申报者，支付将在以下生意活动报表申报后给予:

• 季度申报者-至2020年3月(截至日期为2020年4月28日) 及2020年6月(截至日期为2020年7月28日);
• 月度申报者- 2020年3月(截至日期:2020年4月21日)、2020年4月(截至日期:2020年5月21日)，2020年5月(截至日期:2020年6月21日)和2020年6月(截至日期:2020年7月21日)。

第二笔现金流发放的金额将等同于第一笔现金流发放的金额，对于不同类型的企业申报者，支付将在以下生意活动报表申报后给予:

• 季度申报者 （每个季度支付第一笔现金流的50%）-至2020年6月(截至日期为2020年7月28日) 及2020年9月(截至日期为2020年10月28日);
• 月度申报者（每个月支付第一笔现金流的25%）- 2020年6月(截至日期:2020年7月21日)、2020年7月(截至日期:2020年8月21日)，2020年8月(截至日期:2020年9月21日) 和2020年9月(截至日期:2020年10月21日)。

政府担保无抵押贷款

政府将建立“冠状病毒中小企业保障计划”来支持中小企业获得营运资金，对于合格的银行在新增放贷给中小企业时，他们将出面担保50%的贷款，以提高这些房贷银行的借贷意愿和借贷能力。这项计划将提供400亿澳元的贷款给中小企业。

同时，澳大利亚各银行为支持中小企业现有贷款，宣布可以将还款推迟至多6个月。澳大利亚储备银行(Reserve Bank) 也为各银行提供了900亿澳元定期融资资助(term funding facility)，以此降低贷款成本，激励增多对中小企业的贷款。

其他救济政策

政府将临时增加以下门槛:

• 债权人可以向公司发出法定索偿金额的门槛由2,000元升至20,000元;

• 债权人可以提起破产程序的最低限额由5,000元升至20,000元;

• 公司必须在21天内响应法定要求升至6个月。

董事们还将暂时免除在破产期间因交易而产生的任何个人责任。《2001年公司法》也将进行修订，为公司应对由冠状病毒引起的不可预见的事件提供临时和有针对性的救济。

个人方面

求职补助金

政府将实施一项新的临时的求职补助金措施，为失去工作的求职者提供每两周550澳元的补助金，金额是目前求职津贴的两倍。在未来的6个月里，这项补助金将会支付给现有的和新的求职津贴、青年求职者津贴、父母津贴、农业家庭津贴和特殊津贴的接受者。符合条件的受资助者将在现有的津贴基础上每两星期再获得全部的550澳元的冠状病毒补助金。

新冠疫情补助金

在之前2020年3月12日宣布的750澳元第一刺激计划下，政府将进一步再次提供750澳元新冠疫情补助金给抚恤金领取者，退伍军人，个人收入支持计划的受惠者和符合资格的优惠卡持有人。已经获得其他类别的疫情补助金的人士将不可以重复获得该项补助金。

第一笔750澳元的补助金将从2020年3月31日开始，支付给那些在2020年3月12日至2020年4月13日之间的任何时间符合补助金条件的人。

第二笔750澳元的补助金将从2020年7月13日起自动支付给大约500万个人收入支持计划的受惠者和符合资格的优惠卡持有人。

提前提取养老金

凡符合条件的个人将可以从其养老金中分两次提取最高为2万澳元，每次最高额为1万澳元的现金，来帮助他们缓解由疫情带来的暂时的经济压力。第一次提取时间将是2020年4月20日到2020年7月1日之间。第二次提取时间将是从2020年7月1日起，到2020年9月24日截至。

你必须符合下列其中一项或多项条件，才可以提前提取你的养老金:

• 失业了;或
• 有资格获得求职津贴、青年求职者津贴、父母津贴、农业家庭津贴和特殊津贴的接受者
• 2020年1月1日或之后
  • 被解雇了; 或
  • 工作时间减少了20%或更多;或
  • 如果是个体户，你的生意被迫停止或销售额下降超过20%或更多

这些提前提取出来的养老金将不用完任何税，也不会影响政府的抚恤金和退伍军人补助。

降低养老金最低提取要求

政府暂时将2019- 2020年和2020-21年基于账户的养老金和类似产品的最低提款要求降低了50%。这项措施将使持有这些产品的退休人员受益，因为他们不必在当前市场大环境低迷的情况下被迫低价出售投资资产来满足最低提款要求。

2019- 2020年和2020-21年降低前后的比例：

因为上述的均为政府临时推出的政策，具有一定时效性，并且有些政策需要合理的事实和解释去申请，所以企业和个人应该抓紧时间了解自身的情况，争取自己应得的补助来尽量弥补疫情期间所造成的损失，挽救自己的生意和生活。欢迎大家联系我们关于政府相关的政策的解释和策划。

皮特马丁会计师事务所 Pitt Martin 是一家提供税务，会计，生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 robert@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

With the announcement from Federal Governments Economic Response to the COVIC-19 Coronavirus, the cash flow grant for employers measure is designed to support employing small and medium sized businesses and to improve business confidence. The measures also supports the activities of not-for-profits (including charities) at a time where they are facing increased demand for services.

On 12 March 2020, the Government announced the cash flow grant for employers measure and initially provided up to $25,000 with a minimum payment of $2,000 for eligible businesses. Small and medium sized business entities that employ workers with aggregated annual turnover less than $50 million are eligible.

The Government has then improved this measure as part of the second economic stimulus package. Not-for-profit entities (NFPs), including charities that employ workers, with aggregated annual turnover less than $50 million will now also be eligible. This will support employment activities at a time where NFPs are facing increasing demand for services.

Under the improved scheme, employers will receive a payment equal to 100 per cent of their salary and wages withheld (increase from 50 per cent), with the maximum payment being increased from $25,000 to $50,000. Furthermore, the minimum payment is being increased from $2,000 to $10,000.

An additional payment is also being introduced in the July to October 2020 period. Eligible entities will receive an additional payment equal to the total of all of the cash flow grant for employers payments they have received. This means that eligible entities will receive at least $20,000 up to a total of $100,000 under both payments. The cash flow grant for employers is tax-free payment with no new forms required and automatically calculated by the ATO

This additional payment continues to support businesses over a longer period to help them maintain staff, improve confidence, continue operating and at the same time stimulating the economy. It’s crucial for the government to help small businesses because they are the backbone of the economy.

Who is eligible and what is the timing?

SME business entities and NFPs that employ workers, with aggregated annual turnover less than $50 million will be eligible with the eligibility generally be based on prior year turnover.

• The payment will be an automatic credit in the activity statement system from 28 April 2020 upon employers lodging eligible upcoming activity statements.
• Eligible employers that withhold tax on their employees’ salary and wages will receive a payment equal to 100 per cent of the amount withheld, up to a maximum payment of $50,000.
• Eligible employers that pay salary and wages will receive a minimum payment of $10,000, even if they are not required to withhold tax.
• The payments will only be available to active eligible employers established prior to 12 March 2020 except charities which are registered with the Australian Charities and Not-for-profits Commission will be eligible regardless of when they were registered, subject to meeting other eligibility requirements.

The cash flow grant for employers payment will be applied to a limited number of activity statement lodgements. The ATO will send the payment as a credit to the entity upon lodgement of their activity statements. The ATO will send the refund within 14 days if the entity is entitled to a refund.

Type of lodger	Eligible period	Lodgement due date
Quarterly	Quarter 3 (January, February and March 2020) Quarter 4 (April, May and June 2020)	28 April 2020 28 July 2020
Monthly	March 2020 April 2020 May 2020 June 2020	21 April 2020 21 May 2020 22 June 2020 21 July 2020

If you lodged quarterly, you will be eligible to receive the payment for the quarters ending March and June 2020.

If you lodged monthly, you will be eligible to receive the payment for the March, April, May and June 2020 lodgements. To provide a similar treatment to quarterly lodgers, the payment for monthly lodgers will be calculated at three times the rate (which is 300 per cent) in the March 2020 activity statement with the minimum payment will be applied to the entities’ first lodgement.

Additional payment eligibility and timing

Your entity must remain active in order to qualify for the additional payment from the Government.

If you lodged activity statements monthly, the additional payments will be delivered as an automatic credit in the activity statement system. This will be equal to a quarter of their total initial cash flow grant for employers payment following the lodgement of their June, July, August and September 2020 activity statements up to a total of $50,000.

If you lodged activity statements quarterly, the additional payments will be sent as an automatic credit in the activity statement system. This will be equal to half of their total initial cash flow grant for employers payment following the lodgement of their June and September 2020 activity statements up to a total of $50,000.

The additional payment will be applied to a limited number of activity statement lodgements. The ATO will send the payment as a credit to the entity upon lodgement of their activity statements. The ATO will send the refund within 14 days if the entity is entitled to a refund.

Type of lodger	Eligible period	Lodgement due date
Quarterly	Quarter 4 (April, May and June 2020) Quarter 1 (July, August and September 2020)	28 July 2020 28 October 2020
Monthly	June 2020 July 2020 August 2020 September 2020	21 July 2020 21 August 2020 22 September 2020 21 October 2020

If you lodged quarterly, you will be eligible to receive the additional payment for the quarters ending June 2020 and September 2020. Each additional payment will be equal to half of their total initial cash flow grant for employers payment with up to a total of $50,000.

If you lodged monthly, you will be eligible to receive the additional payment for the June, July, August and September 2020 lodgements. Each additional payment will be equal to a quarter of their total initial cash flow grant for Employers payment with up to a total of $50,000.

Examples of Tax-Free Payment to Employers

Example 1 – John’s Removalist Business

John owns and runs a removalist business in Western Australia and employs 10 workers on average full-time weekly earnings, who each earn $90,750 per year. John reports withholding of $15,600 for his employees on each of his monthly Business Activity Statements (BAS).

Under the Government’s measure, John will be eligible to obtain the payment on lodgement of his BAS. John’s business receives:

• A credit of $46,800 for the March period
• A credit of $3,200 for the April period, before he reaches the $50,000 cap.
• No payment for the May period, as he has now reached the $50,000 cap.
• An additional payment of $12,500 for the June, July, August and September period, respectively

Under the Government’s enhanced cash flow grant for employers measure, John’s business will receive $100,000.

Example 2 – Tony’s Barber Shop

Tony owns a barber shop on the Surfers Paradise. He employs 10 employees, with average salary of $45,000 per year. Tony reports withholding of $8,601 for his employees in each of his monthly BAS. Under the measure, Tony will be eligible to receive the payments on lodgement of his relevant BAS.

Tony’s business will receive:

• A credit of $25,803 for the March period
• A credit of $8,601 for the April and May period, respectively
• A credit of $6,995 for the June period, before he reaches the $50,000 cap. Tony will also receive an additional payment of $12,500 for the June, July, August and September period, respectively

Under the Government’s enhanced cash flow grant for employers measure, Tony’s business will receive $100,000.

Example 3 – Todd’s Courier Run

Todd owns and runs a small paper delivery business in South Australia and employs two casual employees who each earn $10,000 per year. In his quarterly BAS, Todd reports $0 withholding tax for his employees as they are under the tax-free threshold.

Under the Government’s measure, Todd will be eligible to receive the payment on lodgement of his BAS.

Todd’s business will receive:

• A credit of $10,000 for the March quarter, as he pays salary and wages but is not required to withhold tax.
• An additional payment of $5,000 for the June and September quarter, respectively

If Todd begins withholding tax for the June quarter, he would need to withhold more than $10,000 before he receives any additional payment.

Under the Government’s enhanced cash flow grant for employers measure, Todd’s business will receive $20,000.

If you know anyone in your circle who need any assistance during these times, please reach out to them because “We can’t help everyone, but everyone can help someone”and “Together We Can Make A Difference”

Pitt Martin Accountants & Tax Advisers is here to assist you and your business in time of crisis by contacting 02 9221 3345 or connect@pittmartingroup.com.au.

The COVID-19 situation is bigger than any of us have ever faced. Our clients, professionals, mum’s and dad’s don’t understand how badly they need accountants and advisors’ help.  They are scared and don’t know what to do, and most probably haven’t really thought through what the consequences will be for them.

As a business owner, there’s one key thing you need to focus on now which is keeping your business alive during these tough times. Downturn can be scary usually because there is no plan in place for your business and the world around you appear to be panicking. There is no reason to be panicking. In times of difficulty lies an opportunity. If your cash flow is under control then so is your business.

You need to take actionable appropriate steps to create a Continuity Plan, then in reality a downturn is just a stop gap to the next upturn, where your business will be cash flow fit and ready to take full advantage.

To maintain your cash, you may need to consider options that you haven’t consider before. You need to work with your accountant to identify which key parts your business is eligible for Australian Government stimulus package and get the process started to obtain these cash flow bonuses. When you meet with your accountant, it’s important to update your business cash flow plan over the coming months.

As an employer, you need to openly discuss reduced working hours with your employees to save cash (if this does save cash) and working from home arrangements. Employees will be scared. They will need to be assured, so they need to be given an understanding of the plan to keep the business alive.

Constant communication and a payment plan with the ATO could be an option especially if you need to delay making payments of GST and PAYG Withholding Tax. However it’s vital that you keep lodging you Business Activity Statements (BAS) and Instalment Activity Statements (IAS) by their due dates. The Australian Taxation Office (ATO) is implementing a series of relief options to assist those impacted by the coronavirus. The relief will not be automatically applied. You can contact your accountant to contact the ATO to make any requests for assistance.

In addition, you can contact your Bank Manager as soon as possible and arrange for additional bank funding or lines of credit that can be approved now for use in an emergency. Making these arrangements early before things have gone bad is the key. Bank approvals may take up to one month or longer. Consider also using alternative funders to set up a short term line of credit now to pay for inventory and operating costs. You should consider doing this as a backup now to any other bank lending arrangements you may have.

If you have to self-quarantine or if you incapacitated in any way, you need to have an Enduring Power of Attorney (EPOA) in place so your business can continue to operate. Ensure your EPOA and Will are up to date now and ensure your family and your Accountant know where the original signed documents are.

Now is the time to contact your insurance agent to review your policy to understand precisely what you are and are not covered for in the event of an extended incident. Review your general insurance policies for any Business Interruption Insurance inclusions.

We need to stay calm and rely on reliable sources of information from State and Australian Government. In the meantime, below is the link directly to the Government Media release of the second Economic Stimulus Plan, https://www.pm.gov.au/media/supporting-australian-workers-and-business

If you have any questions or would like to seek assistance, please do not hesitate to contact Pitt Martin Accountants & Tax Advisers on 02 9221 3345 or connect@pittmartingroup.com.au

Hit by the bushfire, Coronavirus (COVID-19) and global economy downturn, the Federal Government has announced a $17.6 billion Stimulus Package on 12 March 2020 to maintain Australians in jobs, keep businesses in business and support the severely-affected industries. The stimulus is temporary, targeted and extensible. So what benefit does small and medium business can receive from this Stimulus Package?  It falls into the four main parts:

• Pay up to $25,000 to employers to help cash flow.
• Deliver 50% of the wage assistance to small business for each apprentice and trainee they employ.
• Increase instant assets write-off threshold to $150,000 (from $30,000 previously).
• Accelerate investment depreciation of 50%.

Cash payment to employer

Eligible employers who paid PAYG Withholding tax to ATO are entitled to an assistance of 50% of the withhold amount with a maximum of $25,000. Businesses that pay salary and wages but are not required to withhold tax will also receive the minimum payment of $2,000. This will be a TAX-FREE payment.

WHO are eligible

Business with a turnover of less than $50 million that employ staff between 1 January 2020 to 30 June 2020.

WHEN can they receive

Business will automatically receive the payment of 50% through their Business Activity Statement (BAS) or Instalment Activity Statement (IAS) from 28 April with refund to then be paid within 14 days.

Apprentices and trainees wage subsidy

Eligible employers can apply for a wage subsidy of 50% of the apprentice’s or trainee’s wage for up to 9 months starting from 1 January 2020 to 30 September 2020. Business is entitled to up to $21000 wage subsidy for each eligible apprentice or trainee they employ.

WHO are eligible

Small business with less than 20 full-time employees who employ an apprentice or trainee.

WHEN can they receive

Eligible business can start registering for the subsidy from April 2020. Get in touch with Australian Apprenticeship Support Network (AASN) for further information including registration and eligibility. Please be aware the application must be submitted before 31 December 2020.

Increase instant asset write-off threshold

Instant asset write-off threshold has been increased from $30,000 to $150,000 which will become effective from 12 March 2020 to 30 June 2020. It applies to the newly acquired assets and second-hand assets including equipment, tools and motor vehicles etc.

WHO are eligible

Business with aggregated annual turnover of less than $500 million (from $50 million previously).

WHEN can they receive

You will get the instant asset write- off when you lodge your tax return. The proposal applied from 12 March 2020 to 30 June 2020 only for the assets mentioned above.

Accelerating Depreciation Deductions

From 12 March 2020 to 30 June 2021, businesses are able to deduct an additional 50% of the cost of an eligible asset in the year of purchase. It aims to support business investment and economic growth over the short term. No limit on the value of the asset.

WHO are eligible

It applies to the new assets under DIV 40 of the ITA Act 1997 acquired by the business whose aggregated annual turnover of less than $500 million.

Please be aware that the second – hand assets and assets under DIV 43 of the ITA Act 1997 are not included.

WHEN can they receive

The deduction becomes available when you lodge your tax return. Only assets acquired and installed from 12 March 2020 to 30 June 2021 are entitled to the support.

Other assistance

Besides, stimulus payments to households and targeted affected industries:

• $4.8 billion to provide a one-off $750 tax free stimulus payment to pensioners, veteran, other income support recipients and eligible concession card holders.

• $1 Billion is used to offer support to those sectors, regions and communities that have been heavily affected by the Coronavirus, including tourism, agriculture and education industry.  This will include the waiver of fees and charges for those who operates business in Commonwealth National Park. It will also include to assist business with identifying alternative export markets or supply chains.

• Additional money will be put in place to promote domestic tourism development.

ATO relief

On 12 March 2020, ATO also announced a series of administrative relief to further assist business affected by the COVID-19 outbreak. This includes:

• Defer the payment for debt via tax lodgement such as income tax, activity statement (BAS), instalments activity statement (IAS), FBT and exercise payments by up to four months.

• Business on a quarterly reporting cycle are able to change their GST cycle to monthly cycle in order to get quicker access to GST refund if they are entitled to.

• Affected business can adjust their PAYG instalment to ZERO for the April 2020 quarter. They are also entitled to claim a refund for any instalment made for the September 2019 and December 2019 quarters.

• Where business is affected by COVID-19, ATO will consider remitting interest and penalties applied to tax liabilities incurred on or after 23 January 2020.

• Affected business are allowed to enter into a low interest payment plan if they have existing and ongoing tax liabilities with ATO.

Please be noted, the ATO relief is not automatic; rather, it needs to be applied for. Pitt Martin Accountants & Tax Advisers are registered tax agent and able to assist you with the application. If you are not sure about the Stimulus Package and want to know more about it. Please get in touch with us on 02 92213345 or connect@pittmartingroup.com.au.

Disclaimer: This article is not providing a formal advice and may not suit to all scenarios. Please make an appointment with us to discuss.

面对近期山火，新冠病毒疫情及全球经济下行压力等多重打击下，澳大利亚联邦政府于3月12日宣布了一项176亿澳元的有针对性的救市刺激计划。该计划的目的是帮助中小企业生存下去，让员工有工作，并将重点支持受影响最严重的行业。政府声明这些措施是临时的、有针对性的和可扩展的。那么，在这次刺激计划征对中小企业的利好政策有哪些呢？具体剖析如下：

• 为企业提供最高25,000澳元的现金流

• 为雇佣学徒及在培生的企业提供百分之五十的工资津贴

• 将资产立即抵扣门槛提高至15万澳元

• 投资加速折旧50%

支付给雇主的现金流

向澳大利亚税局缴纳员工工资随赚随缴预扣税的符合条件的小企业，可获得随赚随缴预扣税的50%的返税，返税额最高额为2.5万澳元。对于那些支付工资但不需要缴纳随赚随缴预扣税的企业，也有可能获得最低支付额2000澳元。这些返税是不算在所得税中的，所以不用再交任何税。

哪些企业符合条件

在2020年1月1日至2020年6月30日期间雇佣员工的营业额低于5000万澳元的企业。

什么时候可以收到

从2020年4月28日起，符合条件的企业将通过其生意活动报表(BAS)或分期活动报表(PAYG Instalment)系统自动收到随赚随缴预扣税50%的返税，并在该日期之后的14天内支付。

学徒及在培生的工资津贴

从2020年1月1日至2020年9月30日，符合条件的雇主可以申请相当于学徒或在培生工资的50%的工资补贴，为期不超过9个月。企业可以从每名合格学徒那最多获得政府2.1万澳元的工资补贴。

哪些企业符合条件

雇佣不到20名全职员工的小企业，并且雇佣了学徒或在培生。

什么时候可以收到

从2020年4月初开始，符合条件的企业就可以注册领取补贴了。有关如何申请(包括资格标准)的更多信息，请联系澳大利亚学徒支持网络(AASN)。请注意:这项补贴的申请必须在2020年12月31日前递交。

提高资产立即抵扣的门槛

资产立即抵扣门槛将从现在的3万澳元提高到15万澳元。提高的门槛将在2020年3月12日至6月30日期间实施，适用于在此期间企业中使用的新资产或二手资产。这些资产可以是设备，工具，汽车等等。

哪些企业符合条件

年营业额合计不超过5亿澳元的企业 (现在是不超过5,000万澳元)。

什么时候可以收到

资产立即抵扣是通过你的营业税申报时来实现的。请注意只有在2020年3月12日至6月30日期间购买并安装使用的资产才符合上述条件。

投资加速折旧

从2020年3月12日至2021年6月30日，企业可以在购买年度在已经有的折旧系统的基础上再抵扣50%的资产成本。这是为了在短期内支持商业投资和经济增长。对于购买的资产的价值没有上限的要求。

哪些企业符合条件

营业额低于5亿澳元的企业，购买的资产必须是新的折旧资产，并且是可以根据1997年所得税法令第40部分折旧的资产。

请注意:二手资产不符合此计划，1997年所得税法令第43部分折旧的资产也不符合此计划。

什么时候可以收到

折旧通常是通过你的营业税申报时来实现的。请注意只有在2020年3月12日至6月30日期间购买并安装使用的资产才符合上述条件。

其他措施

另外，该刺激计划还包括其他一些旨在支持家庭消费和促进经济的措施:

• 政府将于2020年3月31日起，向抚恤金领取者，退伍军人，个人收入支持计划的受惠者和符合资格的优惠卡持有人发放750澳元的一次性免税刺激款项。48亿澳元拨款将用于此措施。

• 做有针对性的区域和社区支持。针对受新型冠状病毒影响特别严重的企业和社区提供支持，例如旅游业、农业和教育行业。这项支持将包括免除在国家公园经营的旅游企业的费用，以及协助寻找新的出口市场和供应链。10亿澳元拨款将用于此措施。

• 政府还将拨款推动国内旅游业的发展。

税局援助政策

2020年3月12日，澳大利亚税局 (ATO) 宣布了一系列的行政特许，以帮助受新型冠状病毒影响的企业，其中包括:

• 允许受影响的企业由于生意活动报表(BAS) (包括分期活动报表) ，个人所得税，员工福利税和和消费税所产生的苛税延迟长达4个月的缴纳期限;

• 允许受影响的企业在季度报告周期中选择每月的消费税申报，以便更快地获得任何消费税退税;

• 允许受影响的企业改报2020年4月这个季度随赚随缴的分期付款为零。将随赚随缴的分期付款改报为零的企业还可以要求退还2019年9月和2019年12月季度的已缴的随赚随缴分期付款;

• 允许受影响企业申请免除2020年1月23日或之后在已经应税债务上所产生的利息和罚款;

• 允许对受影响的企业对其现有和正在进行的应税债务支付计划征收低利率。

注意，税局援助政策不是自动的，纳税人必须向税局申请，并且符合相关符合条件。皮特马丁会计师事务所是澳洲注册的税务代理，可以代理以上税局援助政策的申请，有需要的企业和有关政府此次刺激计划相关的税务策划咨询，都可以同我们联系。

皮特马丁会计师事务所 Pitt Martin 是一家提供税务，会计，生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 robert@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

With the development of COVID-19 from epidemic to pandemic status, businesses across Australia are facing the possibility of harmful effect. We are all aware of the impact and potential expansion of Coronavirus on the world, but what are the potential impacts on the Australian economy over 2020 and how the impact can be managed and mitigated.

It is unknown if Covid-19 will be long forgotten in 12 months or something that we all have to accept as part of our lives. The truth is Australian businesses are likely to face many challenges including cash flow issues, loss of trades, supply shortages and changes to working arrangement for staffs which resulting in operational disruption.

As the situation develops there is more uncertainty than assurance that the issue will be resolves at this time. It is important to keep yourself constantly updated with Government advice releases.

What to do?

There is no need to be panic. Remember that tough times don’t last, tough people do. Businesses should consider taking an immediate action to develop strategic plan to mitigate the disruption and financial loss for immediate and future threats. It is vital for businesses to identify all significant risks and potential opportunities it may be exposed to during this time and develop an action plan to ensure business continuity throughout.

Businesses can assess and evaluate their trading performance, financial position and current cash flow position via review of the relevant aspects. This process will enable assessment of the business financially, the business challenges in the short to medium term and thoroughly test financial forecast assumptions.

Constant communication with clients, suppliers, employees, financiers and all other key stakeholders regarding the development of this situation is important.

Government

The Australian Government is acting decisively in the national interest to address the potentially significant economic consequences of the virus, without a permanent or structural impact on the budget balance.

The government has now announced an economic response totalling $17.6 billion across the forward estimates, representing 0.9 percent of annual GDP to strengthen the economy during this tough period.

The package is intended to support confidence, employment and business continuity. It is designed to support business investment, help small businesses manage short-term cash flow challenges, provide targeted support to individuals and assistance to the most severely affected communities and regions. It includes cash grant of up to $25,000 for small businesses, $750 one-off payments for potential consumers, and a significant temporary extension to the instant asset write-off scheme (from $30,000 to $150,000)

The Australian Taxation Office (ATO) is also providing administrative relief for some tax obligations for people affected by the Coronavirus outbreak, on a case-by-case basis including potential deferrals of lodgements.

For more details on the stimulus package, please visit the link below
https://www.pm.gov.au/media/economic-stimulus-package

If you have any questions or would like to seek assistance, please do not hesitate to contact Pitt Martin Accountants & Tax Advisers on 02 9221 3345 or connect@pittmartingroup.com.au

在刚刚过去的几个月，澳大利亚有超过1000万公顷土地被山火所吞噬，成千上万的家园被毁，众多野生动物受到濒临灭绝的威胁，整个国家将背负数十亿的高额经济损失。这对许多人来说，今年夏天要恢复正常生活还有很长的路要走。我们在此总结了一些受山火影响的人们所能得到的税局（ATO）和其他部门的援助，希望对他们有所帮助。

我们可以帮助您

如果您受到山火的影响，需要向政府申请一些补偿和援助。我们愿意无偿协助这些申请。当然，我们还可以同澳大利亚税务局(ATO)沟通，帮助您参加他们的税务援助计划。

税收减免

在指定的地区(见受影响的邮政编码列表)，大约有350万家企业、个人和自管养老金（SMSF）已获得以下ATO的特别优惠和救济:

• 部分合规项目截至日期自动延期至2020年5月28日，比如：提交和支付BAS、收入所得税、SMSF和FBT。

注意延迟不适用于以下情况:

1. 员工养老金支付和提交
2. 比较大的PAYG 雇主 (但是他们仍然可以向税局递交延期申请，只是税局会酌情批复)

• 快速追踪到期退款

• 税收债务上缴将推迟到2020年5月28日。

1. 受影响的纳税人须申请特例照顾。ATO表示，如果申请人正处在困境的话，他们将“考虑免除个人和企业的所得税和员工福利税债务。”
2. 纳税人在受影响地区，由山火开始以来所累积的利息及罚款将获豁免

• 所得税分期预缴可以调整为零，而不会有罚款

如果您不在已识别的邮政编码中，但受到了丛林大火的影响，您仍然有可能获得援助。我们可以免费代表您同ATO协商。

对个人和家庭的援助

澳大利亚社会福利机构有机动部队可以协助受火灾影响地区的家庭。并且，这些地区的人们还可以获得一些经济援助和其他形式的救济:

灾后恢复金

灾后恢复金是联邦政府提供给那些严重受伤、失去直系亲属、失去家园或严重损坏、或失去重大财产(或损坏)的人的免税款项:

• 每位合格成人1000澳元，并且

• 16岁以下的未成年人每位400澳元。

• 另外400澳元用于帮助符合条件的儿童支付教育费用。

如果您是受山火影响的儿童2019年6月30日之后的主要照顾者，这些付款是自动的。

收入损失:灾难恢复津贴

如果您在受森林火灾影响的地区工作，是一个超过16岁的澳大利亚居民，没有收到政府津贴，并且由于火灾而失去了收入，您可以申请灾难恢复津贴。津贴提供长达13周的收入资助 (相等于新起点（Newstart）或青年津贴 (Youth Allowance) 的上限) 。

符合申请的要求是您必须证明您的收入低于有关的收入门槛才可以申请该津贴。虽然这些款项通常是要征税的，但是政府已经宣布计划引入立法，使其免税。

心理健康支持

通过初级卫生网络，提供多达10次免费支持性会谈。此外，凡是通过合格的家庭医生、心理医生、职业治疗师和社会工作者(您将不需要家庭医生转诊来获得这些服务)进行心理治疗的，澳大利亚公共医疗系统将偿还10次相关治疗费用。

电话、网络和能源

许多电信运营商为受火灾影响的用户提供支持套餐，包括免费转接电话、延长账单支付时间、在极端困难的情况下免除账单，以及免费的预付充值。详情请联系您的运营商。

许多能源供应商也提供支持，比如停扣账户。

对企业的援助

遭受直接或间接经济损失的受火灾影响地区的企业可申请:

• 高达5万澳元的恢复补助(免税)

• 为符合条件的遭受了重大的资产损失和收入损失的小企业(包括农民、渔民和护林员)和非盈利组织提供高达50万澳元的优惠贷款。贷款期限最长为10年，用于修复或更换受损资产和营运资金。

另外，还有一系列的州政府补助。

对志愿消防员的支持

新南威尔士州和昆士兰州的志愿消防员可能有资格获得每天最高300澳元的补助，补助上限为6000澳元。这些补助不需要对经济状况进行评估，而且是免税的。这笔款项是由州政府代管的由联邦政府拨款的(详见新南威尔士州志愿消防员补助和昆士兰州志愿者补偿套餐)。

如果您在公共部门工作，您现在可以在正常年假的基础上享受额外20天的带薪紧急服务，在前线工作。

诸多电信运营商也提供支持给志愿消防员和州政府紧急服务志愿者。比如，Optus和Telstra，为这些志愿者免去去年12月到今年1月份的电话单费用。

如果您受到火灾影响并且需要申请税局和政府其他部门的援助，欢迎与我们联系。

皮特马丁会计师事务所 Pitt Martin 是一家提供税务，会计，生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 robert@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

In the past few months, more than 10 million hectares of land has been burned by the devastating Australian bushfire, thousands of homes have been destroyed and millions of animals were dead. The country is suffering billions of dollars’ loss during the bushfire season. Returning life to normal is a long way to go for most of us. Therefore, we summarize some assistance available offered by the ATO and other agencies to those impacted by the recent bushfire.

What we can help with

If you are affected by the bushfire and need assistance and support from the government. We are here to help you out FOR FREE. Of course, we can also reach out to ATO on your behalf to seek some tax relief.  

Tax relief

If you live in one of the identified impacted postcodes, around 3.5 million enterprises, individuals and SMSF have received the relief and support which are listed below:

• Automatically deferred income tax, activity statement, SMSF, and FBT lodgement, and associated payments until 28 May 2020 
  • Defer does not apply to:
    1. Super Guarantee Contribution and Lodgements
    2. Large PAYG withholders (although they can apply for relief, it will be assessed by the ATO on a case by case basis)

• Fast tracking of refund due
• Tax payable can be deferred to 28^th May 2020
  • Impacted taxpayers can apply for special consideration. The ATO announced that if the applicant is under the ongoing difficult condition, they might be released from income tax and fringe benefit tax debts.
  • Remit penalties or interest charged during the time you have been affected by the bushfire.
• PAYG instalment can be adjusted to nil without any penalty

If you are not in one of the identified postcode but have been suffered from the bushfires, you might also be entitled to the relief. We can work with the ATO on your behalf.

Individual and families support

Australian social welfare agencies have mobile units to assist with families in the affected areas. People in the affected areas can also receive economic assistance and other forms of relief:

Disaster Recovery Payment

Disaster recovery payment is a tax free Federal Government payment for those who are seriously injured, have lost their immediate family member, have lost their home and had a significant asset loss during the bushfire period:

• $1000 for each eligible adult and
• $400 for children under age of 16
• Additional $400 of educational expense for the eligible children. These payments are automatic if you are the primary carer of a child affected by the bushfire after 30 June 2019.

Loss of Income: Disaster recovery allowance

You are entitled to apply for the government allowance, if you are an Australian resident over 16 years old who works in a bushfire affected area and have lost your income but haven’t received the Government allowance. The allowance provides the income support for up to 13 weeks (equivalent to the maximum Newstart or Youth Allowance).

To be eligible for this allowance, you are required to prove your income is below the relevant income threshold. Although these payments are normally taxable, the government has announced to put it in law and make it tax-free.

Mental health support

Provide up to 10 free support session through primary health networks. In addition, Medicare rebate for 10 psychological therapy session will be granted if you are treated by the eligible GPs, psychologists, occupational therapists and social workers. (you are not required to have a GP referral for these services)

Phone, internet and energy

Many telecommunication providers offer support package including free call diversion, extended payment period, bill waivers under the extreme hardship, to bushfire victims. Please get in touch with your provider for more information.

Many of the energy providers are also offering support such as freezing accounts.

Support for business

Businesses who are directly or indirectly affected by the bushfire are entitled to :

• Up to $50,000 recovery grant (tax free)
• Offer a concessional loan of up to $50,000 to the eligible small businesses (including farmers, fishers and foresters) and non-for-profit organizations who suffered a significant asset and monetary loss during the bushfire period. The loan period can be extended to up to 10 years with the intension to repair and replace damaged assets and working capital.

Besides, a series of State Government Grants are also available.

Support for volunteer firefighters

Volunteer firefighters in NSW and QSL may be entitled to the allowance up to $300 per day with a cap of $6,000.  These kinds of allowance will not to be tested and they are tax-free. The payment is initiated by Federal Government and administered by the State Government (please refer to NSW Volunteer Firefighter Payment and QLD Volunteer Compensation Package for more information).

If you are in public sector, you are entitled to an extra 20 days paid emergency service leave to work on the front lines on the top of your normal annual leave.

Many telecommunication providers offer support to volunteer firefighter and SES (State Emergency Service) volunteers. Optus and Telstra, for instance, waive the payment for them from Dec 2019 to Jan 2020. 

If you are one of the bushfire victims and intending to apply and get assistance from the government, you are more than welcome to reach out to  Pitt Martin on 0292213345 or connect@pittmartingroup.com.au.

Disclaimer: This article is not providing a formal advice and may not suit to all scenarios. Please make an appointment with us to discuss.

The proposal in 2017-18 Federal Budget for stopping foreign residents from claiming CGT main residence exemption has passed by the Parliament before Christmas 2019 and takes effect retrospectively from 9 May 2017. Unless special circumstances applied, all foreign residents are not able to claim a full or partial exemption from CGT for the sale of their main residence. All foreign (non-tax) residents, including Australian expatriate, will be affected by the new rule.

Before that, all taxpayers (residents, foreign residents, temporary tax resident) are entitled to a CGT exemption when they sell their property as main residence.

Under new rule

The new rule, which comes into effect from 9 May 2017, excludes foreign resident from the CGT main residence exemption. The exemption will not be granted because you are an Australian tax resident for a period of time or will not be partially granted on a pro rata basis according to the time of your tax residency. The result of exemption will be determined on your tax residency at the time when you dispose your dwelling.

As mentioned, if you are an Australian tax resident when you sell your home, you will satisfy with the main residence exemption requirements even if you become a foreign resident while owing your main residence. For example, if you are an Australian expatriate working overseas and own a home in Australia. It is highly likely that you are still entitled to the exemption as long as you returned back to Australian and re-established your residency prior to selling your main residence.

Australian tax residents will not be affected by the new rule.

With some changes from the rule proposed in the 2017-18 Federal Budget including an extension of the transitional provision period, there are some other new exceptions.

Transitional rules applied before 30 June 2020

Transitional rules apply to foreign residents who satisfy the CGT exemption under the current rule. Foreign residents whose dwelling was held as at 9 May 2017 and disposed on or before 30 June 2020 are entitled to the exemption.  Therefore, if you own your home in Australia and live overseas, this would be your last chance to sell the property to be exempt from CGT tax.

Exceptions under the new rules

The same as other rules, the new rule has some exceptions. For example, if you are still qualified to access to the CGT exemption under the current rule and become foreign resident less than 6 years, exceptions will apply to you when the following “life events” occurred:

“Life events” refers to

• The death of the individual’s spouse or the individual’s minor children
• Diagnosis of a terminal medical condition of the individual, spouse or their minor children
• Distribution of assets between the couple as a result of divorce, separation or similar maintenance agreements

When the above events occurred, you are still entitled to claim the CGT main residence exemption even if you are a foreign resident. 

However, you will lose CGT main residence exemption if you are a foreign resident for more than 6 years. That is, both you and your beneficiary are not entitled to CGT main residence exemption once the transitional period is over unless otherwise you become a tax resident at the time before you sell your dwelling.

Definition of Australian tax residency

Australian tax residency is hard to determine since it doesn’t have any quantitative criteria. Most people think they are tax resident as long as they’ve been living in Australia for more than 183 days which is wrong. In Australia, four residency tests have been placed to determine tax residency, namely resides test, domicile test, 183-day test and superannuation test. Each test is supported by many past cases and analysis always requires combining four tests and other multiple considerations together, which could be quite complex.

If you have any queries regarding this matter, please feel free to get in touch with Pitt Martin.