最近，在行政上诉法庭（AAT） 审理的一起案件中，一名纳税人成功地为自己出售的公寓申请了一笔大额损失作为抵税。这一有利于纳税人的判决揭示了围绕营利性房产投资的复杂性以及与之相关的税务影响。

案件概述

该案的关键是一名纳税人在纳税申报表中申报出售公寓损失了$265,935澳元。这名纳税人辩称，尽管该公寓是她的主要居所，但她购买的主要意图是以盈利为目的，因此有理由将损失抵税。她坚持认为，购买并随后出售该公寓构成了短期盈利行为。

案件时间表

事件时间轴交代了该案件的关键背景：

2015 年 7 月：纳税人签订了一份“期房”合同来购买这套公寓。

2016 年 12 月： 公寓竣工时间推迟至 2020 年 6 月。

2018 年 5 月： 纳税人出售了她的家庭住房，并购买了另一套公寓，意图从中获利。

2020 年 4 月： 在 COVID 封锁期间签订了出售公寓的合同。

2020 年 7 月：完成公寓出售，完成期房购买。

澳大利亚税务局的立场

澳大利亚税务局（ATO）不同意纳税人的主张，认为以盈利为目的的买家通常不会在房产中居住，并且会等待更有利的市场。

法庭裁决

与澳大利亚税务局的立场相反，法庭支持纳税人的观点。法庭强调证明盈利意图的门槛较低，并认为居住在房产中是次要的。

这一裁决的影响超出了具体案例，可能会在以下几点影响澳大利亚对房产交易的征税方式：

• 税务处理： 如果被视为商业行为，房产交易的利润可能作为普通收入征税，而不是根据资本利得税 (CGT) 条款征税。
• 资本利得税 (CGT) 豁免： 该判决对居住在房产中就自动有资格获得 CGT 豁免的假设提出了质疑，强调了房产交易中意图的重要性。

经验教训

本案为房产业主和投资者提供了几条重要经验：

• 意想不到的税收后果： 房产所有者，包括从事炒房的房产所有者，在没有获得资本利得税优惠的情况下，可能会面临意想不到的所得税后果。
• 税务处理的复杂性： 确定房产交易的适当税务处理可能非常复杂，通常需要专业建议才能有效操作。

有待确定

截至目前，澳大利亚税务局（ATO）尚未确认是否会对该裁决提出上诉，因此该案件的具体影响暂时还不确定。

总之，本案提醒人们注意税法的细微差别，尤其是涉及房产交易的税法。它强调了了解此类交易背后意图的重要性，并寻求专业指导，以有效应对复杂的税收影响。

皮特马丁会计师事务所 Pitt Martin Group 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 Group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。我们的荣誉包括2018年CPA新州首席优秀奖，2019年澳洲知名媒体《每日会计师》年度最佳会计师奖，2020年澳洲知名媒体《每日会计师》年度最佳咨询师奖及澳大利亚小生意年度冠军入围奖, 2022年澳洲知名媒体《每日会计师》年度最佳新人入围奖。

皮特马丁会计师事务所 Pitt Martin Group 资质包括超过十五年的从业经验，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，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，XERO， QUICKBOOKS, MYOB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。

By Zoe Ma @ Pitt Martin Tax

In a recent case before the Administrative Appeals Tribunal, the intricacies of tax law and property transactions came to the forefront as a taxpayer successfully argued for a significant deduction on the sale of her apartment. The decision, which favored the taxpayer, sheds light on the complexities surrounding profit-making ventures and the tax implications associated with them.

Case Overview

The key of the case revolved around a taxpayer who claimed a substantial loss of $265,935 on the sale of her apartment in her tax return. The taxpayer contended that despite living in the apartment as her primary residence, her primary intention was profit-oriented, thus justifying the loss as deductible.

Taxpayer’s Argument

The taxpayer insisted that the purchase and subsequent sale of the apartment constituted a short-term profit-making venture. Despite using the apartment as her private residence, the taxpayer maintained that her overarching intention was to generate profit from the transaction.

Case Timeline

The timeline of events provided critical context to the case:

• July 2015: The taxpayer entered into an ‘off-the-plan’ contract to purchase the apartment.
• December 2016: Completion of the apartment was delayed until June 2020.
• May 2018: The taxpayer sold her family home and purchased another apartment with the intention to make a profit.
• April 2020: The contract to sell the apartment was entered during the COVID lockdown.
• July 2020: The sale of the apartment occurred, and the purchase of the off-the-plan apartment was settled.

ATO’s Position

The Australian Taxation Office (ATO) disagreed with the taxpayer’s claim, contending that a profit-oriented venture typically wouldn’t involve residing in the property and would likely wait for a more favorable market.

Tribunal’s Decision

Contrary to the ATO’s position, the Tribunal sided with the taxpayer. The Tribunal emphasized a low threshold for proving profit-making intentions and deemed living in the property as secondary to such intentions.

Implications

The implications of this decision extend beyond the specific case, potentially impacting how property transactions are taxed in Australia:

• Tax Treatment: If deemed commercial, profits from property transactions may be taxed as ordinary income rather than under Capital Gains Tax (CGT) provisions.
• CGT Exemptions: The decision challenges the assumption that living in a property automatically qualifies it for CGT exemptions, highlighting the importance of intention in property transactions.

Lessons Learned

This case underscores several important lessons for property owners and investors:

• Unexpected Tax Consequences: Property owners, including those engaged in flipping properties, may face unexpected tax consequences on gains without access to CGT concessions.
• Complexity of Tax Treatment: Determining the appropriate tax treatment for property transactions can be complex and often requires professional advice to navigate effectively.

Pending Decision

As of now, the ATO has not confirmed whether it will appeal the decision, leaving the full implications of the case uncertain for the time being.

In conclusion, this case serves as a reminder of the nuanced nature of tax law, particularly concerning property transactions. It underscores the importance of understanding the intentions behind such transactions and seeking professional guidance to navigate the complexities of tax implications effectively. 

Should you please have any question in regards to above, please feel free to contact our friendly team in Pitt Martin Tax at 0292213345 or info@pittmartingroup.com.au.

The material and contents provided in this publication are informative in nature only.  It is not intended to be advice and you should not act specifically on the basis of this information alone.  If expert assistance is required, professional advice should be obtained.

By Zoe Ma @ Pitt Martin Tax

原定于2024年7月1日开始的个人所得税第三阶段削减方案将受到澳洲联邦政府提出的重大调整。

经过广泛的猜测，总理已确认政府打算修改预定于2024年7月1日开始的第三阶段税收削减计划。与当前计划相比，拟议的重新设计旨在将税收减免的好处扩大到年收入低于15万澳元的个人。如果实施，预计将有额外的290万澳大利亚纳税人从2024年7月1日开始增加其实际到手的工资。

这一偏离第三阶段最初愿景的举措是一个5年计划的一部分，旨在重组个人所得税制度，为了更好地应对社区情绪对生活成本急剧上升的反应。正如总理所说，现在的焦点在于解决眼前的问题，而不是进行长期结构性变革。

调整后预计将使政府从2034-35财政年度个人所得税中获得额外的约280亿澳元的收入，主要是由于税负逐渐增加。

具体变化

修订后的税收削减将重新分配资源，以惠及因生活成本上涨而受到不成比例影响的低收入家庭。

边际税率	2023-24	2024-25 原方案	2024-25 修改案
0%	$0 – $18,200	$0 – $18,200	$0 – $18,200
16%			$18,201 – $45,000
19%	$18,201 – $45,000	$18,201 – $45,000
30%		$45,001 – $200,000	$45,001 – $135,000
32.5%	$45,001 – $120,000
37%	$120,001 – $180,000		$135,001 – $190,000
45%	>$180,000	>$200,000	>$190,000

根据拟议的重新设计，纳税人的可纳税收入低于146,486澳元的居民将获得比现有第三阶段计划更大的减税。例如：

• 年收入为40,000澳元的纳税人将获得654澳元的减税，而当前的第三阶段计划中则没有减税（尽管他们可能已经受益于第一和第二阶段的税收减免）。
• 年收入为100,000澳元的纳税人将获得2,179澳元的减税，比当前的第三阶段计划多804澳元。

然而，年收入为200,000澳元的人将看到他们从第三阶段计划中预期的收益减少了近一半，从9,075澳元减少到4,529澳元。虽然与当前的税率相比仍然有益，但并不是很显著。

此外，低收入者将通过将医疗保险税征收低收入门槛提高7.1%来获得减负，至此该门槛与通货膨胀挂钩。此调整意味着个人的收入达到26,000澳元时才开始缴纳医疗保险税，单身者的收入达到32,500澳元时才开始缴纳2%的医疗保险税。

虽然拟议的重新设计旨在与现有预算的第三阶段计划保持收入中立，但估计在未来四年内，在税负逐渐增加利润之前，将产生大约10亿澳元的额外成本。

尚未立法

重新设计的第三阶段税收削减的实施取决于2024年7月1日之前通过修改立法。这需要在2024年2月6日开始的议会中获得独立或小党的支持。

改革始末

个人所得税计划最初是在2018-19财年预算中宣布的，旨在解决“税负逐渐增加”的问题——即税率不能跟随工资增长而增长，导致随着时间的推移税收负担增加。这个三点计划旨在简化税收门槛和税率，减轻个人的税收负担，并使澳大利亚的税收制度与一些邻国（例如，新西兰的最高边际税率为39%，适用于18万新元以上的收入）保持一致。

该计划第一和第二阶段分别自2018年7月1日和2020年7月1日起逐步实施，其中第三阶段原定于2024年7月1日生效。

税务策划

对于那些年收入超过15万澳元的人来说，调整后的第三阶段税收削减将减少税务策划机会。尽管如此，任何税率的变化都需要通过对现有的策划进行复查和调整，以确保最大程度地合理利用新政策机会，减少不必要的税务开支。

皮特马丁会计师事务所 Pitt Martin Group 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 Group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。我们的荣誉包括2018年CPA新州首席优秀奖，2019年澳洲知名媒体《每日会计师》年度最佳会计师奖，2020年澳洲知名媒体《每日会计师》年度最佳咨询师奖及澳大利亚小生意年度冠军入围奖, 2022年澳洲知名媒体《每日会计师》年度最佳新人入围奖。

皮特马丁会计师事务所 Pitt Martin  Group资质包括超过十五年的从业经验，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，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，XERO， QUICKBOOKS, MYOB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。

By Robert Liu @ Pitt Martin Tax

Originally set to commence on July 1, 2024, the Stage 3 of the personal income tax cuts will undergo a significant overhaul as proposed by the Federal Government.

Following widespread speculation, the Prime Minister has confirmed the Government’s intent to revise the scheduled Stage 3 tax cuts set to begin on July 1, 2024. In contrast to the current plan, the proposed redesign aims to extend the benefits of the tax cuts to individuals earning below $150,000 in taxable income. If implemented, an additional 2.9 million Australian taxpayers are expected to see an increase in their take-home pay starting from July 1.

This departure from the original vision of Stage 3, part of a 5-year plan to restructure the personal income tax system, reflects a response to the sharp rise in living costs, altering the prevailing sentiment within the community. As stated by the Prime Minister, the focus now lies on addressing immediate concerns rather than long-term structural changes.

The redesign is anticipated to generate an estimated $28 billion in additional Government revenues from personal income tax by 2034-35, primarily due to bracket creep.

So, what’s changing?

The revised tax cuts will reallocate resources to benefit lower-income households that have been disproportionately affected by rising living costs.

Tax rate	2023-24	2024-25 legislated	2024-25 proposed
0%	$0 – $18,200	$0 – $18,200	$0 – $18,200
16%			$18,201 – $45,000
19%	$18,201 – $45,000	$18,201 – $45,000
30%		$45,001 – $200,000	$45,001 – $135,000
32.5%	$45,001 – $120,000
37%	$120,001 – $180,000		$135,001 – $190,000
45%	>$180,000	>$200,000	>$190,000

Under the proposed redesign, resident taxpayers with taxable income below $146,486 will experience larger tax cuts compared to the existing Stage 3 plan. For instance:

• A taxpayer with a taxable income of $40,000 will receive a tax cut of $654, as opposed to no tax cut under the current Stage 3 plan (though they may have benefited from Stage 1 and Stage 2 tax cuts).
• A taxpayer with a taxable income of $100,000 would receive a tax cut of $2,179, which is $804 more than under the current Stage 3 plan.

However, those earning $200,000 will see their expected benefit from the Stage 3 plan nearly halved, from $9,075 to $4,529. While there’s still a benefit compared to current tax rates, it’s not as significant.

Additionally, low-income earners will receive relief through a 7.1% increase in the Medicare Levy low-income threshold, indexed to inflation. This adjustment means individuals won’t begin paying the Medicare Levy until their income reaches $26,000, and they won’t pay the full 2% levy until their income reaches $32,500 for singles.

While the proposed redesign aims to maintain revenue neutrality compared to the existing budgeted Stage 3 plan, it is estimated to incur approximately $1 billion more in costs over the next four years before the effects of bracket creep mitigate the gains.

It’s not a done deal yet!

The implementation of the redesigned Stage 3 tax cuts is contingent upon the enactment of amending legislation by July 1, 2024. This necessitates securing support from independent or minor parties in Parliament, which convenes from February 6, 2024.

How did we get here?

Initially introduced in the 2018-19 Federal Budget, the personal income tax plan aimed to tackle the issue of ‘bracket creep’—where tax rates fail to keep pace with wage growth, leading to increased taxes over time. The three-point plan sought to simplify tax thresholds and rates, reduce the tax burden on many individuals, and align Australia’s tax system with some neighboring countries (e.g., New Zealand’s top marginal tax rate of 39% applying to incomes above $180,000).

The plan introduced incremental changes starting from July 1, 2018, and July 1, 2020, with Stage 3 slated to take effect from July 1, 2024.

What’s next?

For tax planning purposes, those with taxable incomes of $150,000 or more will find fewer planning opportunities with the redesigned Stage 3 tax cuts. Nevertheless, any alteration in tax rates presents an opportunity to review and adjust to ensure you’re maximizing available opportunities and not paying more than necessary.

Should you please have any question in regards to above, please feel free to contact our friendly team in Pitt Martin Tax at 0292213345 or info@pittmartingroup.com.au.

The material and contents provided in this publication are informative in nature only.  It is not intended to be advice and you should not act specifically on the basis of this information alone.  If expert assistance is required, professional advice should be obtained.

By Robert Liu @ Pitt Martin Tax

临近2024年，我们看到希望和不确定性交织，经济指标、即将到来的税收改革以及不断变化的劳动力动态成为了焦点。本文将探讨新的一年的关键影响因素，剖析影响企业、个人和决策者的复杂因素之间微妙的相互作用。

• 经济展望:

澳洲储备银行（RBA）总裁米歇尔·布洛克为2024年定调，对通货膨胀表达谨慎乐观，同时承认存在持续的不确定性。在国内，持续的通货膨胀与增长放缓和紧张的劳动力市场相吻合，特别是对于高技能工人。尽管存在复苏的迹象，澳洲经济将面临与中国经济和全球冲突相关的外部风险。澳洲储备银行（RBA）为进一步提高利率敞开了大门，突显了经济平衡的微妙性。

• 劳动力市场动态:

劳动力市场仍然至关重要，失业率稳定在3.7％，工资达到14年来的最高水平，在2023年第三季度增长了1.3％。招聘高技能人才的挑战依然存在，因为雇主在支付过高薪水方面犹豫不决。这对生产力和竞争力产生更广泛的影响，这将波及整体经济格局。

• 税收变化和财政政策:

澳大利亚预计将于2024年7月1日开始进行税收体系的重大改革，实施第3阶段的减税。这些减税旨在简化个人所得税税率，将其整合为45,001至200,000澳元之间的人群为单一的30％边际税率。实际影响取决于即将于五月份的联邦预算中做出的决定，为财政蓝图增添了悬念成分。

与此同时，养老金保障率预计将提高至11.5％，体现了对养老储蓄的承诺。那些年营业额低于5000万澳元的中小型企业，将面临某些特许权利的终结或恢复到常规水平的变化。一些激励计划，如技能和培训提升以及小型企业能源激励计划，即将结束，尽管立法程序仍在等待中。

• 劳工权益和工作动态:

2024年将更加关注劳工权益和工作规定。2023年的一个重大发展是最低工资的5.75％增长，从2023年7月1日开始，达到每小时23.23澳元。还有限制了一些固定期限的雇佣合同为期两年，无法续约的新规定，这重塑了合同动态。

一项具有里程碑意义的案例明确了工人和承包商的区别，促使澳大利亚税务局（ATO）发布了准确评估承包商的新规定PCG2023/2。这强调了企业应该正确分类承包商以减少法律风险的重要性。此外，2024年为无薪产假引入了更大的灵活性，符合不断变化的劳动力需求和社会对工作与生活平衡重要性的转变。

随着我们步入2024年，经济、税收和劳动力格局正在发生变化。成功应对这种复杂性需要深刻理解这些因素之间的相互作用。经济指标提供对国家财政健康状况的洞察，税收改革塑造财政环境，劳动力动态影响着劳动力的活力。未来一年带来了挑战、机遇和不断发展，需要企业、个人和决策者共同具备应对能力。

皮特马丁会计师事务所 Pitt Martin Group 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 Group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。我们的荣誉包括2018年CPA新州首席优秀奖，2019年澳洲知名媒体《每日会计师》年度最佳会计师奖，2020年澳洲知名媒体《每日会计师》年度最佳咨询师奖及澳大利亚小生意年度冠军入围奖, 2022年澳洲知名媒体《每日会计师》年度最佳新人入围奖。

皮特马丁会计师事务所 Pitt Martin  Group资质包括超过十五年的从业经验，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，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，XERO， QUICKBOOKS, MYOB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。

By Yvonne Shao @ Pitt Martin Tax

Approaching 2024, a mix of both hope and uncertainty defines the landscape, with economic factors, upcoming tax changes, and changing work dynamics taking centre stage. This article explores the key factors that will shape the year ahead, breaking down the complex interactions that affect businesses, individuals, and policymakers.

• Economic Outlook:

In setting the stage for 2024, RBA Governor Michelle Bullock expresses cautious optimism about inflation while recognizing ongoing uncertainty. Locally, there’s persistent inflation alongside slower growth and a tight job market, especially for highly skilled workers. Despite signs of resilience, the Australian economy faces external risks related to the Chinese economy and global conflicts. The Reserve Bank of Australia (RBA) leaves room for potential interest rate increases, emphasizing the delicate economic balance.

• Labor Market Dynamics:

The job market remains crucial, with a steady 3.7% unemployment rate and wages reaching a 14-year high, growing by 1.3% in the September 2023 quarter. Challenges persist in finding highly skilled workers, causing employers to hesitate in meeting higher salary expectations. This has broader implications for productivity and competitiveness, affecting the overall economic landscape.

• Tax Changes and Fiscal Policies:

Australia is gearing up for a significant shift in its tax system starting July 1, 2024, with the introduction of stage 3 tax cuts. These cuts aim to simplify personal income tax brackets, consolidating them into a single 30% rate for those earning between $45,001 and $200,000. The actual impact hinges on decisions made in the upcoming May Federal Budget, adding an element of suspense to the financial roadmap.

At the same time, the superannuation guarantee rate is set to increase to 11.5%, reflecting a commitment to retirement savings. Small and medium businesses, particularly those with group turnover below $50 million, will experience changes as certain concessions are scheduled to end or revert to conventional levels. Several incentive programs, such as the Skills and Training Boost and Small Business Energy Incentive, are nearing conclusion, with legislative processes still pending.

• Labor Rights and Workplace Dynamics:

2024 brings heightened attention to labour rights and workplace rules. A noteworthy development in 2023 was the 5.75% increase in the minimum wage, reaching $23.23 per hour from July 1, 2023. New rules limit some fixed-term employment contracts to a 2-year term without renewal options, reshaping contractual dynamics.

A landmark case clarified worker classification, leading the Australian Taxation Office (ATO) to issue new guidelines PCG2023/2 for accurate contractor assessment. This highlights the importance for businesses to correctly classify contractors to reduce legal risks. Additionally, 2024 introduces greater flexibility for unpaid parental leave, aligning with changing workforce needs and societal shifts towards recognizing the importance of work-life balance.

Entering 2024, the economic, tax, and labour landscapes are undergoing changes. Successfully navigating this complexity requires a deep understanding of how these factors interact. Economic indicators provide insights into the nation’s financial health, tax reforms shape the fiscal environment, and labour dynamics influence workforce vibrancy. The year ahead presents challenges, opportunities, and a continuous evolution demanding adaptability from businesses, individuals, and policymakers alike.

Should you please have any question in regards to above, please feel free to contact our friendly team in Pitt Martin Tax at 0292213345 or info@pittmartingroup.com.au.

The material and contents provided in this publication are informative in nature only.  It is not intended to be advice and you should not act specifically on the basis of this information alone.  If expert assistance is required, professional advice should be obtained.

By Yvonne Shao @ Pitt Martin Tax

澳大利亚税务局（ATO）对普遍存在的与出租物业相关的收入和支出误报现象表示担忧，估计每年税收损失约为 10 亿澳元。造成这一问题的一个重要原因是在于纳税人如何申报投资性房地产贷款的利息。

最近，澳大利亚税务局（ATO）加强了对再融资或再次贷款的审查，这源于一项广泛的数据比对计划，该计划涵盖 2021-22 年至 2025-26 年期间金融机构提供的住宅物业贷款数据。这些数据与纳税人申报的信息进行了细致的交叉比对，如果存在不一致的地方，纳税人可能会收到澳大利亚税务局的函件，要求做出解释。

对于那些拥有投资性房地产贷款，且再次贷款的目的与最初贷款目的不同的纳税人而言，贷款账户将转变为混合用途账户。因此，必须将此类账户的应计利息分摊到资金的各种用途中。

相反，如果再次贷款的资金用于投资创收，则这部分贷款的利息仍然可以抵税。举例来说，如果再次贷款的资金用于支付度假或偿还个人债务等个人支出，那么与这部分贷款余额相关的利息就不能抵税。这不仅需要将利息支出分为可抵扣部分和不可抵扣部分，而且通常还需要按比例分配还款。

必须注意的是，从抵消账户（offset account）中提取的款项被视为储蓄而不是再次贷款。在贷款账户与减少贷款应付利息的利息抵消账户配对的情况下，从抵消账户提取资金可能会增加贷款的应计利息。但是，这不会改变利息支出的可扣除比例。实质上，从抵消账户中提取资金构成储蓄提款，不会改变贷款应计利息的现有可抵扣状态。

如果最初用于私人住宅的住房贷款在抵消账户中存有资金，那么将这些资金提取出来用于支付出租物业购买押金并不符合住房贷款利息的税务抵扣条件。但是，如果从住房中再次贷款的资金明确用于购置出租物业，则这部分贷款所产生的利息可以抵税。必须强调的是，税务影响始终取决于具体的投资和借贷安排。

总之，房地产投资者应积极主动地了解投资房贷款利息申报的细微差别，随时了解有关再次贷款和抵消账户的法规，这样不仅能确保其税务合规性，避免受到税局不必要的审查，还能营造一个透明、合规的金融环境。

皮特马丁会计师事务所 Pitt Martin Group 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 Group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。我们的荣誉包括2018年CPA新州首席优秀奖，2019年澳洲知名媒体《每日会计师》年度最佳会计师奖，2020年澳洲知名媒体《每日会计师》年度最佳咨询师奖及澳大利亚小生意年度冠军入围奖, 2022年澳洲知名媒体《每日会计师》年度最佳新人入围奖。

皮特马丁会计师事务所 Pitt Martin Group 资质包括超过十五年的从业经验，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，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，XERO， QUICKBOOKS, MYOB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。

By Zoe Ma @ Pitt Martin Tax

The Australian Taxation Office (ATO) has raised concerns over the widespread misreporting of income and expenses related to rental properties, estimating an annual loss of approximately $1 billion in tax revenue. A significant contributor to this issue lies in the questionable practices surrounding the claiming of interest on investment property loans.

Recent heightened ATO scrutiny is particularly directed at refinanced or redrawn loans, stemming from an extensive data matching initiative covering residential property loan data from financial institutions spanning 2021-22 to 2025-26. This data is meticulously cross-referenced with taxpayers’ reported information, and individuals with inconsistencies may anticipate communication from the ATO seeking clarification.

For those with investment property loans engaging in redraws for purposes differing from the original borrowing, the loan account transforms into a mixed-purpose account. It becomes imperative to apportion the interest accruing on such accounts among the various purposes for which the funds were utilized.

Conversely, if the redrawn funds are invested to generate income, the interest on this specific portion of the loan remains tax-deductible. As an illustration, if funds are redrawn to cover personal expenses like a vacation or to settle personal debts, the interest linked to this part of the loan balance becomes non-deductible. This not only necessitates the apportionment of interest expenses into deductible and non-deductible components but also typically requires a proportional allocation of repayments.

It is crucial to note that withdrawals from an offset account are treated as savings rather than fresh borrowings. In cases where a loan account is paired with an interest offset account reducing the loan’s payable interest, withdrawing funds from the offset account may elevate the accruing interest on the loan. However, this does not alter the deductible percentage of interest expenses. In essence, withdrawing funds from the offset account constitutes a savings withdrawal, maintaining the existing deductible status of interest accruing on the loan.

If a home loan, initially used for a private residence, has funds in an offset account, withdrawing those funds to finance a rental property deposit does not grant eligibility to claim interest on the home loan. However, if funds are redrawn from the home loan explicitly for acquiring a rental property, the interest accruing on this portion of the loan becomes tax-deductible. It is crucial to emphasize that the tax implications always hinge on the specific structuring of the arrangement.

In conclusion, property investors are urged to proactively engage with the nuances of investment loan reporting. Staying informed about the regulations governing redrawn loans and offset accounts not only ensure their tax compliance so mitigate the risk of unnecessary investigation by ATO, but also fosters a transparent and compliant financial environment.

Should you please have any question in regards to above, please feel free to contact our friendly team in Pitt Martin Tax at 0292213345 or info@pittmartingroup.com.au.

The material and contents provided in this publication are informative in nature only.  It is not intended to be advice and you should not act specifically on the basis of this information alone.  If expert assistance is required, professional advice should be obtained.

By Zoe Ma @ Pitt Martin Tax

澳大利亚税务局（ATO）揭示了一个令人担忧的统计数据：雇员据估计在养老保证金（superannuation guarantee）方面被欠下了约36亿澳元。尽管在2020-21财年，养老保证金支付的合规率令人瞩目，在无需监管干预的情况下达到94%，但5.1%的净差距仍然存在，导致了庞大的36亿澳元的赤字。这个差距包括18亿澳元的隐藏工资，如非正规的现金支付和被错误分类的承包商(Contractors)。此外，截至2022年2月，11亿澳元的养老保证金费用债务已经面临破产，不太可能被追回。

为解决这个问题，ATO正在利用技术，具体来说是与养老金数据匹配的一键式薪酬系统（Single Touch Payroll） 。这种技术整合使ATO能够迅速定位延迟支付和错误报告。季度养老保证金的延迟支付逐渐成为一个令人担忧的问题，有些雇主由于资金流动困难或技术问题而错过截止日期。ATO强调养老保证金必须在截止日期之前到达雇员养老金账户。

未能在季度养老保证金支付截止日期前支付的雇主必须支付养老保证金罚款（SGC – superannuation guarantee charge），其中包括所欠养老金保证金、年息10%和行政费用。与正常的养老金保证金不同，SGC金额不可抵扣。延迟支付养老金保证金的雇主应及时提交养老金保证金声明，以避免累积额外的利息和潜在的处罚。

此外还存在着错误分类工人的风险，即使是真实的承包商也可能仍然受到工资预扣税、养老保证金、工资税和工伤赔偿义务的约束。雇主对错误分类工人的处罚可能相当严重，需强调准确分类的必要性，以避免法律后果。

作为对这些挑战的回应，政府计划在2026年7月1日起实施法律，要求雇主在与支付员工薪水同时或类似时间支付养老保证金。这项提议旨在提高支付养老保证金的频率，使员工受益，并减少雇主错过截止日期时积累养老保证金负债的机会。支付养老保证金的两种时间模式正在被考虑中：在支付薪水的当天，或一个“截止日期”模式。

建议方案也提出养老保证金罚款更新方案，其中的利息将从“发薪日”起计息。目前，大多数雇主每季度支付养老保证金。这些改革取决于立法的通过，并计划在2026年生效。而目前雇主无需采取任何即时行动。 鉴于显著的未支付养老保证金数额和导致这一问题的各种挑战，ATO对技术的利用以及未来的立法改革旨在直面这些问题。鼓励雇主及时了解养老保证金法规的不断变化，并主动确保合规性，这不仅是为了避免处罚，也是为了为澳大利亚雇员的财务健康做出贡献。如果实施，同日发放养老保证金倡议将是迈向更及时和一致的退休金的关键一步，为本国劳动力的更加安全的退休提供支持。

皮特马丁会计师事务所 Pitt Martin Group 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 Group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。我们的荣誉包括2018年CPA新州首席优秀奖，2019年澳洲知名媒体《每日会计师》年度最佳会计师奖，2020年澳洲知名媒体《每日会计师》年度最佳咨询师奖及澳大利亚小生意年度冠军入围奖, 2022年澳洲知名媒体《每日会计师》年度最佳新人入围奖。

皮特马丁会计师事务所 Pitt Martin  Group资质包括超过十五年的从业经验，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，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，XERO， QUICKBOOKS, MYOB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。

By Yvonne Shao @ Pitt Martin Tax

The Australian Taxation Office (ATO) reveals a concerning statistic: workers are owed an estimated $3.6 billion in superannuation guarantee (SG). Despite an impressive 94% compliance rate in SG payments without regulatory intervention in the fiscal year 2020-21, a 5.1% net gap persists, contributing to the staggering $3.6 billion deficit. This gap encompasses various factors, including $1.8 billion from concealed wages, such as off-the-books cash payments and misclassified contractors. Furthermore, $1.1 billion of SG charge debt faces insolvency as of February 2022, leaving it unlikely to be recovered.

To tackle this issue, the ATO is leveraging technology, specifically the Single Touch Payroll (STP) system, harmonized with super fund data. This technological integration allows the ATO to pinpoint late payments and incorrect reporting swiftly. The rise in late payment of quarterly SG contributions is a growing concern, often attributed to cash flow difficulties or technical glitches. The ATO emphasizes the necessity for SG contributions to reach the employee’s fund before the due date, highlighting the importance of timely payments.

Employers failing to meet the quarterly SG contribution deadline are subjected to the Superannuation Guarantee Charge (SGC). This charge comprises the SG amount owed, 10% interest per annum, and an administration fee. Unlike normal SG contributions, SGC amounts are non-deductible. Employers should make late SG payments to promptly lodge a superannuation guarantee statement to avoid accumulating additional interest and potential penalties.

There are risks associated with misclassifying workers, that even genuine contractors may still be subject to PAYG withholding, SG, payroll tax, and workers’ compensation obligations. The penalties for employers who misclassify workers can be substantial, underlining the necessity for accurate classification to avoid legal repercussions.

In response to these challenges, the government is planning to implement laws mandating that employers pay SG concurrently with employee salary and wages, starting from July 1, 2026. This proposed reform aims to increase the frequency of SG contributions, benefiting employees and mitigating the accumulation of SG liabilities when employers miss deadlines. Two timing options for SG payments are under consideration: on the day salary and wages are paid or a ‘due date’ model.

The consultation paper on payday super proposes updating the SGC with interest accruing from ‘payday.’ Currently, the majority of employers make SG payments quarterly. These reforms are contingent on the passage of legislation and are slated to take effect in 2026. The employers, for the time being, there is no immediate action required concerning payday super.

In light of the significant SG gap and the various challenges contributing to it, the ATO’s use of technology, coupled with future legislative reforms, aims to address these issues head-on. Employers are urged to stay informed about the evolving landscape of SG regulations and to proactively ensure compliance, not only to avoid penalties but also to contribute to the financial well-being of Australian workers. The payday super initiative, if implemented, promises to be a pivotal step towards achieving more timely and consistent superannuation contributions, fostering a more secure retirement for the nation’s workforce.

Should you please have any question in regards to above, please feel free to contact our friendly team in Pitt Martin Tax at 0292213345 or info@pittmartingroup.com.au.

The material and contents provided in this publication are informative in nature only.  It is not intended to be advice and you should not act specifically on the basis of this information alone.  If expert assistance is required, professional advice should be obtained.

By Yvonne Shao @ Pitt Martin Tax