• full-time employees
• part-time employees
• casual employees and seasonal workers who were on your payroll on 1 April and worked any time during March – there are exemptions to counting seasonal workers who were employed for a short time only
• employees based overseas
• any employee absent or on leave (paid or unpaid).

• any employees who ceased work before 1 April
• casual employees who did not work in March
• independent contractors
• staff provided by a third-party labour hire organisation
• company directors
• office holders
• religious practitioners.

• Need to upgrade their payroll software to have the Single Touch Payroll function
• No need to provide employees payment summary and submit PAYG withholding payment summary annual report to ATO
• Automatically get the new employee tax file number and superannuation details through existing Single Touch Payroll reporting system
• PAYG tax withheld information will be prefilled on the Business Activity Statement or Instalment Activity Statement.

• Can review the payroll information such as gross payment, PAYG withholding, super payment, etc instantly in Mygov account
• May not receive the payment summary from employer anymore as it wll shows in Mygov account too
• No need to provide tax file number and superannuation details to employer anymore.

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

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

近期，澳大利亚政府刚通过一项关于对进口小商品征收商品和服务税的新法律。该项新税法将于2018年7月1日生效，它将会影响到成千上万的海外网上代购或卖家，比如淘宝集运，Ebay和亚马逊卖家。这些代购或卖家在新的税法下需要注册以及申报澳大利亚的商品和服务税。

商品和服务税是澳大利亚政府对企业提供商品和服务时所征的一项税 （类似于中国的增值税）。一旦企业注册了该种税，他们就需要对所提供的商品和服务征收等同于原本价格10%的商品和服务税，除非他们提供的这些商品和服务是属于免征的范畴。今后的每个月，每个季度或者每年，该企业需要向税局缴付销售所带来的销项税，同时，消费所带来的进项税可以用来抵消这些销项税。对于这些海外代购和卖家，他们一旦被要求注册商品和服务税（一般年销售额超过7万5千澳币），他们就必须按照上面的步骤去申报该税。

新税法并不影响对于进口超过1000澳币的商品在清关时需缴付商品和服务税的原规定。因此，如果集运到澳大利亚的商品单件低于1000澳币但总和超过1000澳币，卖家在发票上不需要征收买家10%的商品和服务税，而是在清关时一并缴付。

政府并没有具体说如何去监管海外卖家商品和服务税的注册和申报。但是，有传闻说一旦政府发现有违规的海外企业，他们在网店平台上的IP地址就会被屏蔽，这样他们就不可以继续在澳洲网络上继续销售了。还有人说，政府会强制淘宝集运，Ebay或亚马逊等平台代收商品和服务税上缴给税局。不管最后政府采取什么样的监管措施，海外卖家最好还是按照新法规如实注册和申报商品和服务税，以免将来收到罚单或因为IP地址的屏蔽而造成生意的损失。

如果你是中国的网上代购或卖家到澳大利亚的企业，对于澳大利亚的商品服务税有什么疑问的话，请电话（+61292213345）或邮件（robert@pittmartingroup.com.au）皮特马丁Pitt Martin 会计师事务所，我们的咨询师会尽力为您提供满意的解答。

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。

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

近日，吵得沸沸扬扬的关于一键式薪酬系统的一项新法令终于将在今年的7月1日正式生效。新法令规定雇佣包括或超过20位雇员的雇主必须在2018年7月1日或之前用一键式薪酬系统向税局申报员工工资和养老金信息；雇佣少于20位雇员的雇主必须在2019年7月1日或之前用一键式薪酬系统向税局申报员工工资和养老金信息 。（后者的新法令还没有正式生效）规定要求雇主在每次支付员工的工资时就进行即时申报。

20位雇员的定义

在每年的4月1日对员工人头点数，如果当天没有点数，之后可以补点4月1日当时的员工数。

员工包括以下：

• 全职员工
• 兼职员工
• 临时工和季节性员工（在2018年3月中曾工作且在2018年4月1日仍在公司的工资清单中）
• 海外员工
• 缺席或休假的员工（带薪或无薪）

以下人员不包括在员工计数里：

• 任何在2018年4月1日前终止雇佣关系的员工
• 任何在2018年3月里没有工作的临时工
• 独立合同工
• 由第三方劳动力雇佣机构提供的员工
• 公司董事
• 宗教人士

一键式薪酬系统对雇主的影响：

• 没有用具有一键式薪酬系统功能的工资软件需要购买具有该功能的软件进行申报；
• 因为员工的工资和养老金信息在每次发工资时上报给了税局，年底不需要再递交所有员工工资总结表给税局，也不需要给员工工资总结报告；
• 对于新员工，雇主可以通过一键式薪酬系统获得员工的税号和养老金信息而不需要从员工那一一获得；
• 雇主BAS 或 IAS上的工资信息将自动填好

 一键式薪酬系统对雇员的影响：

• 可以在Mygov看到即时的雇主支付工资和养老金的情况；
• 年底可能将不会收到员工工资总结报告，同样Mygov 可以获得这些信息

新法令的实施将影响到所有的雇主，如果您有需要建立一键式薪酬系统的软件或对新法令有任何疑惑，欢迎同我们联系。皮特马丁Pitt Martin会计师事务所 坐落在悉尼市中心的马丁广场 (Sydney CBD Martin Place)。我们的电话是+612 92213345，邮箱地址是robert@pittmartingroup.com.au。

皮特马丁会计事务所 Pitt Martin具有超过十五年的从业经验，专业资质包括澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，澳大利亚证券及投资委员会注册代理，澳大利亚税务研究院认证会员，自管养老金资深认证咨询师, XERO，QUICKBOOKS, MYOB, RECON等会计软件授权单位及认证顾问。

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。

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

Recently, the Australian government has introduced a new GST legislation on the imported low value goods. The new legislation will be effective from 1 July 2018 and it will affect thousands of online platform overseas sellers whose annual GST turnover is over $75,000, such as Ebay, Amazon sellers etc. These overseas sellers under the new legislation will be required to registered GST and reporting their GST on a monthly, quarterly or annually return.

GST is a type of tax enforced by Australian government on the provision of goods and services. Once the business registers GST, it has to charge GST on the goods and services it provides which is 10% of the original price unless the goods or service is a GST free or input taxed item. Every month, quarter or year, the business needs to remit the collected GST on sales to Australian Taxation Office; in the meantime, it will also get credit of the GST charged on the consumptions. For those online platform overseas sellers, once they register GST, they will be requested to do exactly the same as described above except they choose simplified GST registration which cannot claim GST credit at all.

The new legislation doesn’t affect the old rule that GST paid at border on the imported goods over $1000. So that means the business doesn’t need to charge GST on the invoice when a bundle of goods valued over $1000 imported through custom and GST paid at border.

The government haven’t given explicit measure how to scrutinize the compliance of the overseas seller. However, some discussion is on stopping the IP address of the online seller if their GST is not complied, so they cannot continue to sell on the online platform to the Australian consumers. Some others argue that the online platform or other operators can charge and collect the GST on behalf of overseas sellers and remit to the Australian Taxation Office. No matter how, since the new legislation has been kicked in, overseas sellers had better to prepare for registering and complying the government’s request as earlier as possible to avoid the penalty notice from the Australian Taxation Office and business damage caused by blocking of IP address.

Pitt Martin Accountants and Tax Advisers are here to look after your business. If you think the new legislation might be affecting you and you are concerning about it, please feel free to call us on +61292213345 or email robert@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.

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

近来CRS风暴可以说席卷了全球大多数的区域，截止2017年6月，已经有超过100个国家和地区加入了CRS的行列，其中包括中国，澳洲，新西兰及众多原本避税天堂的司法属地，包括开曼群岛，百慕大，英属维尔京群岛，塞舌尔等。澳洲的第一份CRS报告将从2017年7月1日正式启动，截止2017年12月31日，并将于2018年7月31日前向ATO申报。以后每年的7月31日将是上一个年度申报的截止日期。

CRS（Common Reporting Standard) ，即“共同申报准则”，是一套金融机构尽职调查和申报的标准，目的是为各国提高税收透明度和打击逃税行为提供有效信息依据。不同于以往的各国之间的申报合作建立在相互要求的基础上，CRS要求参与国系统性及定期性的情报自动交换，以使纳税人居住国与纳税人账户所在国家自动分享纳税人在境外金融机构如银行及证券户头中的各类财务信息。另外，海外家庭信托，特定海外保险公司，私人基金会，投资机构等都将被纳入要求申报的范围。

CRS申报主要会影响到在海外具有投资和银行账户的高净值人群。他们以往会通过开设离岸账户和投资，利用当地的低税率甚至零税率，来达到财富转移及低缴税的目的。但在CRS的新形势下，随着越来越多的国家和地区的参与，特别是原有的避税天堂的司法属地的加入，这些高净值人群的海外收入将渐渐透明化，从而使这种传统的做法也会渐渐失去避税的功效。

那么CRS是如何决定成员国自动申报交换该国投资人的信息的呢？根据准则，投资人所在的非纳税国需向该投资人的纳税国提供所有该投资人在其国家的金融账户信息包括姓名，出生年月日，收入和余额等。就移居到澳洲的中国公民，以下人群将易受到CRS准则的影响：

• 在澳洲读书的学生及移民到并长期居住在澳洲的中国公民，同时在中国或其他海外国家具有金融投资或银行账户等，
• 移民到澳洲或在澳洲拥有金融投资或银行账户等，但长期居住在中国的公民，这里包括以他们的名义建立的家庭信托和公司

如果您不确定CRS是否会对您产生影响，请电话（+61292213345）或邮件（robert@pittmartingroup.com.au）皮特马丁Pitt Martin 会计师事务所，我们的咨询师会尽力为您提供满意的解答。

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。

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

如果我们把生意比作是一栋大厦的话，那么架构对于生意来说就等同于这栋大厦的地基。一个合适的架构不但可以减少生意的税额，而且可以起到资产保护作用。当今，个体户，公司和信托是比较流行的生意架构。下面，我们会用一份表格来给说明这些架构之间的区别。

如你所见，个体户的架构的建立和管理费都低于公司和信托。作为个体户，你既可以用你自己的姓名也可以注册一个生意的名字来运营你的生意。和其他生意架构一样，个体户可以注册ABN, GST, PAYG Withholding 等。由于公司和信托架构本身的复杂性外加上政府和文件提供商的费用，它俩建立和管理费用相对来说要高一些。

在税率方面，个体户的税率之前是和个人的税率一样。直到2016年7月1号，因为政府新颁发的税法，生意年收入低于500万的个体户的税率有了8%的折扣，不过这个折扣有个封顶$1000。 并且，这个折扣将在未来十年里增加到16%，封顶在现有的税法中将还是$1000。同样的，从2016年7月1号，生意年收入低于$1000万的公司的税率已由30%降到如今的27.5%。从2017年7月1号，生意年收入低于$2500万的公司的税率也将由30%降到27.5%。还不止这些，在未来十年里，所有生意年收入低于$5000万的公司的税率都将降到25%。对于信托来说，其收入税一般是在受益人手中征收。因此，如果受益人是自然人，信托的收入税率就是个人的税率；如果受益人是公司，信托的收入税率就是公司的税率。

资产保护上，个体户生意是在个人名下经营的，所以个体户基本没有什么资产保护性，这就意味着个人所有资产，比如房产，车子，都是暴露在债权人的面前。当个体户还不上债务时，债权人是有权利去获得这些个人财产作为补偿的。公司的有限责任制的性质在某种程度上对公司的法人和股东都具有较好的财产保护性。有一点需要注意的是，公司法2001明确指出，公司法人如果不按照公司法运营公司导致公司破产时，法人的个人财产也有可能被追究来偿还公司的债务。另一方面，信托由于分开了其财产上的法律拥有者和受益者，它的财产法律保护性可以相当高。当然，这种高保护性是建立在正确的架构和收入分配的基础上的。

个体户没有强制性要求支付自己的养老金，而公司和信托则必须支付月工资超过$450的员工，包括公司法人自己。

同公司和个体户比较起来，信托的一大优点是每年可以按照不同的比例将税前收入分配给受益人。因此，信托可以充分利用受益人的免税额和之前的税务损失。此法经常被家庭信托所采纳，从而达到降低整个家庭信托收入税额的目的。

皮特马丁Pitt Martin会计师事务所坐落在悉尼市中心的马丁广场 (Sydney CBD Martin Place)。我们的电话是+61 2 92213345，邮箱地址是robert@pittmartingroup.com.au。

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

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

投资房的退税可以比较复杂和棘手，尤其是今年联邦政府的预算在投资房方面可谓是大动手脚，新法案呼之欲出。不管你是海外或当地投资者，只要你有投资房并且有出租或投资物业的买卖行为，你就需要在每年的10月31日前进行退税。

一般来说，你需要申报所有出租所得的收入，包括因房客的损害而在押金中扣除或额外所得的赔偿。当然，你也可以用很多费用来抵税，比如贷款利息，贷款的费用，广告费，保险，清洁，地税，街道管理费，物业管理费，水费，中介管理费，车旅费，家电、家具、房屋折旧费，维修和保养费用 等等。其中车旅费和二手房家电家具费用的抵税将在新联邦政府预算提案中于2017年7月1日后被取消。以上费用，有些可以全额用来抵当年的收入，有些需要折旧后抵消，有些却根本不能用来抵消，比如买房的一些相关费用。

当你卖掉投资物业时，在当年的退税中，你需要申报该物业增值税相关的项目。通常，增值税的计算方法是用卖掉的价钱减去成为投资房时的房价和相关的买卖费用等，该差额上所征得的税。很多时候，以上差额还需要加上之前已折旧的数额，具体需要看该投资物业购买的时间。然而，有些物业的增值税可以通过投资不超过六年的政策而得到豁免。近期，由于澳洲房价的迅速上升，很多物业在出售时将面临支付一笔很可观的增值税。一些简单的税务策划可以很大程度上降低应缴的增值税，比如，选择在个人收入比较低的年份出售增值好的物业或持有投资物业超过12个月以获得50%的折扣等。

皮特马丁Pitt Martin 会计师事务所在投资物业相关的税务和咨询业务方面具有丰富的经验。不管你是因为人在中国还是忙于工作而不能亲自来我们办公室，我们都可以通过邮件和电话的形式为您申报投资房的年税。我们所需要的只是你的个人信息，税号, 物业管理年报，贷款利息和折旧报告。友情提示，投资房税务的申报错误可能会造成成千上万的税务损失或税局的审计和罚款。

Pitt Martin会计师事务所坐落在悉尼市中心的马丁广场 (Sydney CBD Martin Place)。我们的电话是+61 2 92213345，邮箱地址是robert@pittmartingroup.com.au。

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。

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

If we metaphorize a business to a building, structure to the business will be as important as foundation to the building. A suitable structure can provide tax effectiveness and assets protection to a business. Contemporarily, sole trade, company and trust are common structures used in business. Next, we will use a table to illustrate the difference between these structures. 

As you can see, cost wise, sole trader is cheaper than company and trust to be set up and managed. As a sole trader, you can either use your own name or register a business name. Like other business entity, a sole trader can register ABN, GST, PAYG Withholding, etc. Because of the complexity of company and trust, in addition with government and document platform charges, the cost of company and trust’s setting up and management are comparatively higher.

In terms of the tax rate, sole trader used to be the same to individual tax rate. There is an 8% discount capped with $1000 however for the sole trader with less than $5 million business turnover from 1 July 2016 due to the government new legislation announcement. The discount rate will be gradually increased to 16% in about a decade time and the capped amount is so far is still the same. Company tax rate has been dropped from 30% to 27.5% since 1 July 2016 for business turnover under $10 million and the turnover threshold will be increased to $25 million from 1 July 2017. The company tax rate will be finally reduced to 25% for all business with less than $50 million turnover in about a decade time. Trust net income is usually taxed in the hands of beneficiary. Therefore, if beneficiary is an individual, individual tax rate will be applied; likewise, company tax rate will be applied to corporate beneficiary.

Sole trader business runs under the personal capacity; therefore, the business owner’s personal assets will be exposed to all creditors. Assets protection is vastly low in the sole trader business structure. Proprietary limited gives company comparatively higher assets protection to both shareholders and directors. However, director may be forced to be personal liable to company debt under the Corporate Act 2001. Since trust structure separate the legal ownership and beneficiary of trust assets, trust assets generally protected well from beneficiary’s personal bankruptcy. Nevertheless, care needs to be taken of when trust structure is set up and trust income is distributed.

Employer superannuation guarantee is not compulsory to sole trader him or herself but they are still liable for employee’s superannuation guarantee payment. Company and trust need to pay superannuation guarantee if they hire  employee and pay them over $450 a month. This includes director himself.

Compared to sole trader and company structure, one of trust structure’s advantage is that it can stream the prior-taxed income to beneficiaries at different proportion each year. Therefore, it can fully use the tax free threshold of each beneficiaries and their tax loss if any. This strategy is often used by a family trust and hence the family members can overall pay less tax.

Pitt Martin Accountants & Tax Advisers is located at Martin Place in Sydney CBD. We can be reached on +61 2 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.

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

我们经常听到”负扣税“这个词，它到底什么意思，在税务上有什么作用呢？简单的说就是当你的投资房的收入小于可减费用时，该投资房在税务上就会带来亏损，这部分亏损可以用来抵扣个人的其他收入，包括工资，从而达到降低个人所得税。

如下例1，个人收入8万年薪，拥有一套价值63万7千的公寓房，房租收入不抵可减费用而造成了$10,814的税务亏损，这个亏损可以用来降低其8万年薪，因此实际可征税收入就降低到了$69,186，从而个人所得税也降低了$ 3,730.83。这也是为什么往往我们可以看到投资房产的纳税人，年底时会有大笔的税可以从税局退回来。

那么也有些人会觉得既然投资房产都亏损了为什么还要投资房产，从而举棋不定该不该下手。没错，上面我们说了税务亏损，但是有一点要弄清楚的是税务亏损或负扣税不一定等于负现金流。我们来看看下面的例2，收入的现金流就是房租收入$32,024加上降低的个人所得税$3,730.83 (往往是可以通过个人退税退回来)，支出的现金流是$27,180, 该套投资房带来的净收入正现金流是$8,574.83。我们注意到例1和例2在支出上主要的差别就是折旧（$15,658）和负扣税（$3,730.83）带来的额外退税，关键点就是在这里折旧是不需要支出任何现金的，却可以在负扣税的计算中当作可减费用，而负扣税的正现金流也很大程度是因为折旧所导致的。因此我们看出负扣税和负现金流不可以化为等号，相反，负扣税可以减少负现金流或增加正现金流。

例1，

例2，

额外提一下，一般来说新房的负扣税额度比较大，原因是因为新房的前五年折旧额度比较大，房屋内的电器等设备在前五年会折旧得差不多。2017新联邦预算提议一条新法规，购买二手房的投资者不允许对房屋内已有的电器设备进行折旧。如果这一新法规在国会通过，将会导致不少投资物业的负扣税有所减少。

Pitt Martin会计师事务所坐落在悉尼市中心的马丁广场 (Sydney CBD Martin Place)。我们的电话是+61 2 92213345，邮箱地址是connect@pittmartingroup.com.au。

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。

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

Investment property tax return can be very tricky and complicated, especially new laws will be enacted according to the recent federal budget. No matter you are in Australia or an overseas investor, you will have to lodge the tax return by 31 October every year if you are having an investment property and earning rental income or capital gain in Australia.

Generally, you need to report all rental income including the bond or compensation made by tenant due to their damage to your property. Of course, you also can claim all eligible tax deductions, such as mortgage interest, borrowing expenses, advertisement, insurance, cleaning, land tax, council rate, strata levy, water, real estate agent management fee, travel expenses, capital allowance, capital work, repair and maintenance etc. Among them, travel expenses and second-hand property capital allowance will be wiped out after 1 July 2017. Also, some of the above expenses can be deducted in one year while others need to be deducted by spreading out for a few years. Some of the expenses even cannot be deducted at all, such as initial purchase cost.

Another type of income from investment property can be the capital proceed from the selling. This might trigger capital gain tax which needs to be put on your tax return as well. Generally speaking, capital gain tax is the tax charged on the gains by deducting the capital proceeds with the cost base and other related transaction cost. There might be adjustment of the depreciation depending on the year of the purchase of the investment property. Some investment property might even be exempted to capital gain tax whereby the six years rule applies. Given the rapid growth of Australia property price, capital gain tax of selling an investment property can be stunning. One of the strategy is selling the investment property in the year when you receive less other income and hold the investment property more than 12 months which will gives you 50% discount on the taxable capital gain.

In Pitt Martin, we specialised in investment property tax return and advise. We can prepare your tax return through email and telephone meeting, so you don’t have to be physically coming into our office considering you are overseas or busy with your daily work. All we need is your personal details, TFN, rental statement, interest and property depreciation schedule if any. Please be mindful that investment property tax return can lead to thousands dollars difference if you do not do it in a proper way. So please speak to us if you are not sure.

Pitt Martin Accountants & Tax Advisers is located at Martin Place in Sydney CBD. We can be reached on +61 2 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.

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.