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.

The Government has restored the Superannuation Guarantee (SG) amnesty aiming to provide employers who have fallen behind with their SG obligations the one-off opportunity to “self-correct”. However, this time those continually fail to take any action will be heavily penalised.

The announcement of the Amnesty is proposed to have immediate effect from May, commencing on 24 May 2018 and ending on 23 May 2019. The original amnesty failed to go through Parliament as many claims that the Amnesty is unnecessary to the recalcitrant employers. 

Since the original announcement, the ATO reports that over 7000 employers have come forward to voluntarily disclose historical unpaid super. The government has estimated that around $2.85 billion in SG payments is currently owed in late or went unpaid.

When is the Amnesty effective?

The legislation to give effect to the Amnesty was introduced into Parliament on 24 May 2018, and if enacted, will apply retrospectively and end six months from the date it receives royal assent. During this six-month time frame, employers are required to voluntarily disclose underpaid or unpaid SG payment.

The Amnesty applies to disclosures of previously undeclared SG shortfall amount up to until March 2018 quarter.

How do employers qualify under the Amnesty?

To be eligible for the Amnesty, an employer must voluntarily disclose SG shortfall amounts. Employers are obligated to pay all that is owing to their employees. Alternatively, employers can set up a payment plan with ATO if your company is not able to pay off the full shortfall SG amount. Defaulting on a payment plan will expose the employer no longer qualify under the SG Amnesty.

Should bear in mind that the Amnesty only applies to voluntarily disclosure. The ATO are, in the meantime, continuing its compliance activities against employers during the Amnesty period. Employers will face full amount penalties if they are subsequently caught by paying late or not paying any unpaid superannuation in full. The Amnesty does not apply to the amounts that have been identified by ATO as unpaid SG shortfall or where the employer is subject to an ATO audit.

What do employers pay under the amnesty?

Normally, if employers fail to meet their obligation on time, they are liable to pay the SG charge (SGC) imposed in relation to this SG gap and lodge a Superannuation Guarantee Statement. The SGC cannot be waived even if you pay the outstanding SG soon after the deadline.

No Amnesty	Under Amnesty
The SG Charge is made up of	The charge is made up of
SG shortfall amounts (this amount might be higher than if it paid on time)	SG shortfall amounts
Interests on those amounts (currently 10%)	Interest on those amounts (currently 10%)
An administration fee of $20 per employee, per quarter	No administration fees
Penalties of up to 200 percent of the SGC payable (minimum 100% for quarters covered by the Amnesty)	No penalties
General interest charged if the SGC or penalties are not paid by the due date	General interest charged if the SGC or penalties are not paid by the due date
SGC amount is non tax deductible	SGC amount is tax deductible

Under the quarterly superannuation guarantee, the interest charged is calculated on the employer’s quarterly shortfall amount from the first day of the relevant quarter to the date when the SGC would be payable (not from the date when the SG was overdue)

Under the Amnesty, employers who voluntarily disclose previously undeclared SG shortfalls are entitled to claim a tax deduction for these “catch-up” payments made in the Amnesty period.

If employers are late in making superannuation payments to their employees, special provisions in legislation applies to automatically protect employees from inadvertently breaching concessional contribution gap limits if the unpaid SG amount is paid to the Commissioner and then transferred to the employee’s superannuation fund. Where employers pay the superannuation directly to the affected employee’s superannuation fund(s), employees then would need to apply to the Commissioner requesting the exercise of discretion to either disregard the concessional contributions or carry them forward to the following year.

What happens if you don’t take advantage?

If an employer doesn’t take advantage of the Amnesty and are caught down the track, they are liable for the harshness fines, equal to double the amount of the SGC, i.e.200 percent of the SGC payable The Commissioner may remit all or part of the additional SGC payable by an employer. The legislation gives the power to the Amnesty to impose significantly higher penalties on employers who are not willing to voluntarily deal with SG gap by removing the ATO’s capacity to reduce the penalties below 100%. In fact, the Commissioner loses power for leniency even in cases where an employer has made a genuine mistake.

What to from here?

Even if you don’t think you have an outstanding obligation in relation to superannuation, it is wise to undertake an audit of your payroll in order to ensure your superannuation payable is calculated correctly and employees’ pay rates are in line with their entitlements under law and legislation.

If your business has engaged any contractors during the Amnesty period, reviews should be properly undertaken to ensure they are classified as employees under the SG provision even if two parties have reached the consensus that they should be treated as contractors. In other words, you cannot contract out of SG obligations.

If a problem is revealed, you can correct it without excessive penalties applying under the Amnesty. If you are uncertain about what Awards and pay rates apply to employees, there’s a pay calculator available on the FairWork Ombudsman’s website or you can contact them online or call them on 131394.

If you have not previously fulfilled your obligation in relation to superannuation and has the entitlement to the Amnesty, you should start working on this issue or get in touch with 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.

之前我们在”赶快行动吧 – 澳洲海外人士自住房增值税豁免政策的取消”的一篇文章中介绍过澳大利亚政府在2017 – 18年预算中提出的海外人士（非税务居民）自住房增值税豁免政策的取消，该项新规已于去年圣诞前夕正式在议会通过生效，并按原方案回溯到2017年5月9日起实施。除非有特殊情况，否则非税务居民在澳大利亚出售房产时将不能再申请自住房增值税豁免。新法律将会影响到主要居住在澳大利亚或海外的非税务居民（包括澳大利亚的公民和永居）。

我们知道在此之前，居民、非居民和临时居民均可享受自住房增值税豁免待遇。

新规下

新法律将非税务居民排除在自住房增值税豁免之外，并从2017年5月9日起生效。而且，新法律不管你是否曾经一段时间是澳大利亚税务居民，也不会因为你曾经是澳大利亚税务居民而按照时间的比例给与部分豁免，一切豁免取决于你售卖自住房时的税务居民身份。

如上述，如果你在出售自住房时是澳大利亚的税务居民，那么你可能可以获得自住房增值税的豁免，即使你在该套自住房所有权期间的部分或大部分时间是非税务居民。例如，一位移居海外的人士大多数时间生活在海外（成为了非税务居民），但是保留了他在澳大利亚的自住房，在他计划出售该自住房前，他可以选择返回澳大利亚并且再次成为税务居民，这样他就很有可能可以享受自住房增值税的豁免。

新法律对澳大利亚税务居民没有影响。

同之前预算提出的政策稍有变动的是，新法律延迟了过渡日期，并且添加了例外条款。

2020年6月30日之前的过渡规则

过渡规则适用于那些在老政策下本来可以享受自住房增值税豁免的非税务居民。它允许自2017年5月9日起连续持有澳大利亚自住房，在2020年6月30日或之前出售该自住房的非税务居民享受自住房增值税豁免。因此，如果您在澳大利亚拥有自住房并且身居海外，这也许是您享受自住房增值税豁免的最后机会了。

新法律的例外条款

和很多法律一样，该项新法律也是有例外的。比如，如果您符合老政策的豁免权，并且成为非税务居民的时间不超过6年，那么在某些“生活事件”发生的情况下，新法律的例外条款也许可以帮助您获得豁免。

“生活事件”通常是指:

•您或您的配偶或子女(未满18岁)的去世

•您或您的配偶或子女(未满18岁)的绝症

•婚姻破裂，离婚，或相似的合约导致的资产的重新配置

在以上情况下，非税务居民还是可以享受自住房增值税豁免的。

然而，超过六年，自住房增值税豁免在这种情况下将不再适用。也就是说，如果你是非税务居民超过6年，那么一旦过渡期结束，你或你的受益人就不能获得自住房增值税豁免，除非你在房屋出售前搬回澳大利亚并再次成为税务居民。

澳大利亚税务居民的定义

澳大利亚判断税务居民是比较困难的，因为没有一个具体的量化标准。很多人认为住满183天即可以成为税务居民的想法是错误的。在澳大利亚，判断一个人的税务居民身份，需要通过四个方面的测试：居住地测试，生活圈测试，183天测试，养老金测试。每一个测试都有很多过往案例支持，分析起来往往要综合四个测试，多方面考虑，以此也可能相当复杂。这里就不做详细解释，有疑问的朋友欢迎同我们联系。

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。

Cash flow is one of the most important components of success for a SME business. Without cash, profits are meaningless. Organisations that don’t implement good cash management may not be able to make the investments needed to compete, or they may have to pay more to borrow money to operate.

Most business owners don’t really have a handle on their cash flow because they are too busy running their business. Inadequate cash flow management is causing more business failures today than ever before.

Cash flow is basically the movement of cash in and out of the business. You should be tracking this either weekly, monthly or quarterly. Positive cash flow occurs when the cash channelling into your business from sales is more than the amount of the cash leaving your businesses through expenses. On the other hand, negative cash flow occurs when your outflow of cash is greater than your inflow of cash. This generally brings concern for a business, but there are steps you can take to remedy the situation and generate more cash while maintaining expenses. You should review operating costs such as electricity, phone and internet frequently ensure you are getting the best deal.

You should have a clear debt collection process because late payments can put a significant strain on your cash flow. You could put your clients on direct debit with pre-authorisation checks so that the banks can draw against their accounts at scheduled intervals. You could also try offering discounts to clients if they pay invoices quickly.

As a small business owner, you might have areas that you are not so strong in. Perhaps you are great at sales but struggle with accounting, tax and bookkeeping. Hiring a professional or consultant who’s an expert in the areas that you need support with makes business sense. At the same time, you won’t have to pay a full-time additional salary ongoing. The consultant can work ‘in’ your business and you can focus ‘on’ your business.

Moving to a cloud accounting solution is a must because you can access your financials at anywhere and anytime. This means you can stay on top of your bookkeeping from overseas, home or on the road. Cloud accounting solution has made it easy for you to log in and add expense as you generate them, track overdue payments or review your profit and loss statement. You can securely share your financial information with your consultant, so they always have a live and up to date data to provide you with any advice as needed.

Most small business owners see growth as the solution to a cash flow issue. They often achieve their goal of growing the business only to find they have increased their cash flow issues in the process. Plan for growth and the related cash expenses in advance, so they don’t come as a surprise.

Cash flow shortages are often hard to predict, largely if they’re caused by a large unpredicted expense or unexpectedly slow payment from a major client. You should always have a plan in place to access additional capital if you need it.

One way to keep the situation under control is by tracking your cash flow results every week, month or quarterly to determine if your management is generating the type of cash flow your business needs. This also helps you get better at creating cash flow projections you can rely on as you make business decisions about expanding your business and taking care of your existing invoices.

Should you require any assistance regarding your accounting and bookkeeping, please do not hesitate to contact Pitt Martin Accountants & Tax Advisers on 02 9221 3345 or connect@pittmartingroup.com.au

大家最近可能已经看到了来自“你的知情权（Your Right to Know）”运动的一些广告宣传。该运动黄金时段的广告称，澳大利亚税局（ATO）可以在你不知情的情况下从你的账户中扣款。那么，你知道税局真的有这个权力吗?

税局是澳大利亚最强大的机构之一，拥有非常广泛的权力。在过去几年里，政府同纳税人采取的方法是先合作，确保他们需要缴纳的税款得到支付。但是，如果纳税人不愿意与他们合作, 多次拖欠付款计划，或不采取积极措施解决债务问题，他们将会采取其他行动。此外，在某些情况下，税局也可以主动出击，冻结银行账户等资产，只要他们认为纳税人存在逃债风险。

税局存在的主要目的是帮助联邦政府的征收税款。根据税务监察长今年早些时候的报告，2016-17年度:

• 88%的欠税是在到期日前支付的

• 7%（334亿澳元）在到期日后90天内支付

• 1.3%（61亿澳元）在到期日之后的一年内支付

• 还有150亿澳元一年后都没有支付

在2016-17财政年度末，无可争议的可征税债务总额为209亿澳元。

以下是税局确保税款得到征收的一些权力:

• 向第三方发出债权扣押通知 —— 例如银行。对于工薪阶层，税局可以要求你的雇主从你的工资中拿出一部分支付给他们，直到你的税款付清。这通常限制在你工资的30%以内。如果你是一个企业，税局甚至可以进入你商业借贷的信用基金。

• 董事罚款通知 —— 董事个人可能需要承担其公司未支付的现收现付预缴税债务或员工退休金罚款。政府还希望将这一范围扩大到未支付的GST债务。如果这些债务未支付，税局可以发出董事罚款通知，以启动法律程序(并扣留任何应偿还给董事个人的款项)。

• 支付养老金指示——如果雇主收到支付养老金指示，任何未支付的养老金必须在规定期限内支付。不遵守此指示属刑事罪行，可能会被判处强制性惩罚及/或入狱监禁。

• 强制冻结令——例如，冻结你的银行账户。也就是说，在没有通知的情况下，税局可以冻结你的账户，如果需要的话，还可以注销你的账户，特别是他们认为你有其他收入来源。虽然这项冻结令不能由税局发起，但是可以由法院批准。

• 签发法院传票或执行令，或扣押和出售令。例如，他们可以强迫你出售某些资产来支付你的税款债务。

• 清算 —— 清算你的公司或使你破产。大多数纳税人不相信税局会采取这么强硬的手段。税局可以在任何争议被裁决之前开始清盘程序。2017年至2018年，税局让470名纳税人破产，并清算了1282家实体。税局会争辩说，在许多情况下，破产是不可避免要发生的，这样可以阻止他们对税局或其他人产生更多的债务。

我们要强调的是，请确保你已经做好了存档工作。如果税局有查询你或怀疑某些事情不对劲，你需要能够做出及时的反应。你花的时间越长，或者不能提供相关证据，只会使调查升级。

通过以上的阐述，税局能在不事先通知你的情况下从你的账户里取钱吗? 答案显而易见，在法庭的支持下，完全可以，甚至他们还可以做得更多。

皮特马丁会计师事务所在处理客户同税局税务纠纷方面有着丰富的经验，如果您有这方面有需求和疑问，欢迎与联系我们。

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。

A new law has come into effect through the Parliament last month, denying the deductions for holding expenses associated with vacant land, which currently would be deductible in the ordinary course. The legislation is not only retrospective but also go beyond purely vacant land. Before, the old law allows those who hold vacant land with an intention to build a rental property on it to claim the tax deduction for costs of holding the land such as interest expenses, council rates and other ongoing cost.

When the new law enacted, deductions will be denied mostly for individuals, closely held trusts, and self-managed super funds (SMSFs). It applies retrospectively to costs or outgoings incurred on or after 1 July 2019, regardless of whether the land was held prior to this date. Without the grandfathering provision, the new law is likely to have a significant impact not only on those intending to develop vacant land but also those who have already acquired land for development purpose. This is the same target as previous tax changes that carve out travel claims to visit rental properties and depreciation claims on plant and equipment in some residential rental properties.

The new laws, however, go beyond purely vacant land for residential purpose. Deductions would be denied on land if there is no substantial structure on it. The only problem is that there is no clear definition of “substantial” given by the legislation. The Bill suggests that, for example, a silo or shearer is substantial, but a residential garage is not.

The non-deductible holding costs of vacant land under the measure will be added to the cost base of the asset if the expenses otherwise meet the cost base rules for CGT purposes, which will give relief against any capital gain or loss when the taxpayer ultimately sells the property. Please be aware that the cost of holding capital gains assets purchased before 21 August 1991 cannot be added to the cost base, which means it cannot be used to reduce capital gains or increase capital losses.

Is there any exception to the new law? The answer is YES. Some holding costs that relates to vacant land may continue to be eligible for deductions. For example, land leased to third parties under an arm’s-length arrangement who carries a business activity on the land or land used in a primary production business. However, deductions would be apportioned (at least to some extent) if there are residential premises on the land or being constructed on the land.

In addition, vacant land that is affected by natural disasters or out of control by the owner for a certain period are also exempt from the new law.

There is no denial of any deductions where the person or certain related parties use the land in carrying on a business or where the land is owned by companies, superannuation funds (other than SMSFs), managed investment trusts or certain public trusts.

If you have any tax queries about your ongoing and upcoming property development project, please get in touch with Pitt Martin Accountants & Tax Advisers. We are located at the Sydney CBD. Our contact number is 02 92213345 and email 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.

上个月，澳大利亚议会通过了一项新法案，禁止纳税人利用持有闲置土地的开销进行抵税。该项修正案不仅具有回溯力，而且还不仅针对纯粹的空地。在新法案颁布之前，如果你购买了闲置的土地，并打算在上面建造出租物业，在税务上，你可能可以抵扣持有土地的所有费用，如贷款利息、地方政府杂费和其他持续持有成本。

新法律主要针对的是小型私人开发项目(个人、私人信托和自管养老金等架构)。由于新法律具有回溯性，不管土地是在2019年7月1日前获得与否，在此日期之后的所有空地持有费用都不可以用来抵税。因为没有祖父条款，修正案不仅会影响那些打算用来开发的空地，还会影响到那些已经在开发的项目。这一变动和之前的两条税收变化相呼应，即禁止前往出租住宅物业的交通费用抵扣和出租住宅物业设备的折旧抵扣。

进一步，新法律不仅针对纯粹的住宅用地。那些没有“实质性”建筑物的土地，持有费用也是不可以抵扣。这里有个问题，立法没有明确界定“实质性”的含义。但是该法案举例说，一个筒仓或剪棚可以说是实质性的，但一个住宅车库却不符合要求。

如果你的空地持有费用在新法律下不允许用来税务抵扣，那么它们通常会被添加到资产成本中，用于资本利得税(CGT)的计算。这意味着，在将来，你变卖该财产时，他们可能会减少任何资本利得收益。注意，在1991年8月21日以前购买的资本利得资产的持有费用是不可以加到成本基数上的， 即不可以用来减少资本利得收益或增加资本利得损失。

新法律会有一些例外吗？答案是有。有些空地的持有费用还是可以用来税务抵扣的，比如按照市场协议租赁给第三方用于商业活动的空置土地，此外，用于从事农业生产的土地通常也不包括在新规中。然而，如果农业用地上有住宅，或正在建设中的住宅，抵扣额仍有可能被取消或至少在一定程度上。

还有，那些由于受到自然灾害或业主无能为力控制的空地和在一段时间内无法用于产生收入的土地也是可以豁免新法律的约束。

如果你(或某些关联方)在该土地上经营生意，或该土地为公司、养老基金(SMSFs除外)、管理投资信托基金或某些公共信托基金所持有，上述修正案同样不适用。

如果您对于正在或即将开发的项目有任何税务问题，欢迎同我们皮特马丁会计师事务所联系。

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。

众所周知，自由裁量信托（又称作全权信托或随意分配信托）的架构经常被利用在合理避税和法律保护上面，尤其是家庭信托。最近澳大利亚税局（ATO）公布了两条对澳大利亚居民自由裁量信托向非税务居民受益人分配资本利得收益（CGT）的最新的税务决议，这将对一些人产生重大的负面影响。

税局公布的两项新裁决是征对由居民自由裁量信托将资本利得收益分配给非税务居民受益人这种较为复杂的税务情况。澳大利亚税务局的观点是，在某些情况下，澳大利亚政府可以对非税务居民受益人在海外资产有关的利得收益进行征税，即使当前《1997年所得税法》的条款115-215规定信托的受益人在接受信托资本利得收益时的税务处理被视为等同于受益人本人直接获得资本利得收益（在这种情况下，非税务居民本人直接获得的海外资本利得收益时不用在澳大利亚缴税）。还有条款855给予在某些情况下非税务居民可以对非应纳税澳大利亚房产有关的资本利得收益在澳大利亚免征税的权利。税局的决议似乎违反了以上两条法律的释义，但是他们的理由是非税务居民需要为居民自由裁量信托里的资本利得收益付税，该资本的来源一律不作考虑因素。

这将意味着如果居民自由裁量信托获得了资本利得收益，税局即要对其征税，即使利得收益分配给的是非税务居民受益人，即使利得收益来自非应纳税澳大利亚房产有关的资本，即使利得收益来自海外资产。考虑到非居民受益人将按非居民税率纳税，而且可能无法获得全额资本利得的税务折扣，对于受托人来说，在决定将资本利得收益分配给居民受益人和非居民受益人时，现在要额外注意了。

另外，ATO的决议并没有考虑到其他国家与澳大利亚之间的双重税收协议（DTA），如果要对非居民受益人在居民自由裁量信托中资本利得收益税得出正确的结论，这也将是个需要考虑的因素。

我们预计该项新决议将会影响到在海外有资产或生意的居民自由裁量信托， 以及试图通过建立居民自由裁量信托将非应纳税澳大利亚房产有关的资本（比如公司的股份）利得收益分配给非居民受益人来达到减税目的家族。皮特马丁会计师事务所在处理信托和国际税务等复杂的案例方面有着丰富的经验。

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。