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

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.

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

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.

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

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.

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

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.

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

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.

乔巴尼公司（Chobani）的原味酸奶不受GST的影响，但他们的“翻转”（Flip）产品系列却是应税的。最近在行政上诉法庭（AAT）的一起案件突显了免GST和应税食品之间的微妙界限。

在2000年，当商品和服务税（GST）首次引入时，为了确保对新税收体制的支持，基本食品被排除在外。如今，23年后，这个排除制造了一个免GST和应税食品之间的复杂区别，从而要求不断受到测试和修改。美国酸奶巨头Chobani 公司最近在AAT挑战了这一区别。

案件的焦点是Chobani的Flip草莓蛋糕味酸奶，以及它是否应该受到GST的影响。这款产品包括一桶草莓味酸奶和一个单独的桶装烤饼和白巧克力块。如果这两个组成部分分开销售，烤饼块将应税，而酸奶将免GST。

最初，Chobani认为Flip酸奶系列是免GST的，依赖于2001年的GST裁定，该裁定允许将“综合供应”视为免GST，如果其他组成部分不超过产品总价的较低值，即3澳元或总产品的20%。这使得他们能够将Flip酸奶视为免GST。

在2021年，澳大利亚税务局（ATO）通知Chobani，他们的立场发生了变化，Flip酸奶应被视为“组合食品”，因此应税。

根据GST制度，“组合食品”中至少有一种食品组成部分是应税的，这些食品将受到GST的影响。例如，包含金枪鱼和饼干的午餐盒被视为组合食品，因为意图是一起食用金枪鱼和饼干。然而，在“混合供应”的情况下，每个项目是独立的，且不打算一起食用时，GST将分别适用于每个产品，就像一份礼篮的情况一样。

AAT支持税局专员的解释，即Flip产品是组合食品，因此整个产品应受GST影响。

Chobani案对多方面产生影响。首先，ATO发布了有关组合食品的新的GST裁定（GST 2023/D1），取代了以前的指导。该裁定概述了确定是否存在组合食品的三个原则：

1. 必须有至少一种可以单独识别的应税食品。
2. 可以将可以单独识别的应税食品与整个产品充分结合在一起。
3. 可以单独识别的应税食品不能被整个产品完全整合，或者在该产品中占无关紧要的地位，以至于对该产品的基本特性没有影响。

其次，ATO名单上至少有一种主要产品线的GST状态分类将发生变化。值得注意的是，“蘸酱”（与饼干一起包装，单独包装）以前被归类为混合供应，而不是组合食品。

在之前的案例中，Birds Eye（Simplot Australia）也未能上诉联邦法院的决定，即他们的冷冻蔬菜产品结合了煎蛋、米饭或谷物，不属于免GST。法院认定它们要么是经过加工的餐点，要么是组合食品，因此应税。

对于食品制造商、进口商和分销商而言，及时了解不断变化的GST法规，并使用正确的分类至关重要，因为规则和定义可能会发生变化。

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

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.

Chobani’s plain yogurt is exempt from GST, but their ‘flip’ range is taxable. A recent case before the Administrative Appeals Tribunal (AAT) highlights the fine line between GST-free and taxable foods.

In 2000, when the Goods & Services Tax (GST) was initially introduced, basic food was excluded to secure support for the new tax regime. Now, 23 years later, this exclusion has created a complex distinction between GST-free and taxable foods, which is continually tested and modified. Chobani Pty Ltd, the U.S. yogurt giant, recently challenged this distinction in a case before the AAT.

The case centred on Chobani’s Flip Strawberry Shortcake flavoured yogurt and whether it should be subject to GST. This product consists of a tub of strawberry-flavoured yogurt and a separate tub of baked cookie and white chocolate pieces. If the two components were sold separately, the baked cookie pieces would be taxable, and the yogurt would be GST-free.

Initially, Chobani considered the Flip yogurt range as GST-free, relying on a 2001 GST ruling that allowed a “composite supply” to be treated as GST-free if the other components did not exceed the lesser of $3 or 20% of the overall product. This allowed them to treat the Flip yogurt as GST-free.

In 2021, the Australian Taxation Office (ATO) informed Chobani that their position had changed, and the Flip yogurt should be considered a combination food and, therefore, taxable.

According to the GST system, “combination foods” where at least one food component is taxable are subject to GST. For instance, lunch packs containing tuna and crackers are considered combination foods because it is intended for the tuna and crackers to be eaten together. However, in a “mixed supply” scenario where each item is separate and not intended to be consumed together, the GST applies individually to each product, as seen in the case of a hamper.

The AAT ruled in favour of the Commissioner’s interpretation that the Flip product was a combination food and, therefore, subject to GST on the entire product.

The Chobani case has several implications. Firstly, the ATO has issued a new draft GST ruling on combination foods (GST 2023/D1), replacing previous guidance. This ruling outlines three principles for determining whether a combination food exists:

1. There must be at least one separately identifiable taxable food.
2. The separately identifiable taxable food must be sufficiently joined together with the overall product.
3. The separately identifiable taxable food must not be so integrated into the overall product, or be so insignificant within that product, that it has no effect on the essential character of that product.

Secondly, the GST status classification for at least one major product line on the ATO’s list will change. Notably, “dip” (packaged with biscuits, individually wrapped) was previously categorized as a mixed supply rather than a combination food.

In a previous case, Birds Eye (Simplot Australia) also failed to appeal the Federal Court’s decision that their frozen vegetable products combining omelettes, rice, or grains were not GST-free. The Court deemed them either prepared meals or a combination of foods and, therefore, taxable.

For food manufacturers, importers, and distributors, staying updated on the evolving GST landscape and using the correct classifications is crucial, as the rules and definitions are subject to change.

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

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.

澳大利亚税务局（ATO）最近发布了一份关于个人教育费用的裁决草案，明确了哪些费用可以申请减税，哪些费用不能申请减税。如果您正在进行与当前工作相关的学习，只要您的雇主没有报销这些费用，您基本都可以将相关费用申请减税。重要的是，可以申请扣除的金额没有具体限制。不过，在开始考虑申请这些费用之前，有一些重要的注意事项需要牢记，本期将为您提供指导。

与当前工作的关联

申请自我教育费用的基本标准之一是教育必须与您当前的工作直接相关。如果您教育是为了获得新的工作、或与您当前的工作内容无关，这些费用是不可扣除的。例如，如果一名护士助理为了成为一名注册护士而攻读大学学位，那么与该学位相关的费用就不能抵扣，因为它与护士助理的当前角色缺乏足够的关联。

如果您在修读课程期间结束了工作，您的费用只能扣除到您停止工作的时间点。除非您找到了一份与课程相关的新工作，否则超出该时间段的任何费用都不能扣除。

知识和技能的具体性

当涉及到个人教育或自我发展课程时，ATO 要求您当前的工作与从课程内容中获得的知识或技能之间存在直接关联。申请扣除的一个常见挑战在于，所获得的知识或技能往往过于笼统。例如，如果一名经理参加了一个压力管理课程以应对因家庭状况而产生的工作压力，那么这个课程可能不可减免，因为它不是为了保持或提高他/她当前职位所需的具体技能或知识而设计的。

海外考察和会议

如果海外游学的主要目的与您的工作有关，且不纯粹是娱乐活动，那么与海外游学有关的费用可以抵扣。同样，如果海外会议的主要目的与工作有关，即使其中涉及一些休闲活动，也可以抵扣。但是，如果您出于娱乐目的在会议结束后继续逗留，则可能需要相应地分摊费用。

此外，如果您未居住在教育课程的地点，那么与教育课程相关的机票费用也是可扣除的，因为这些费用被视为进行个人教育的一部分。

部分扣除

即使整个课程不能全额扣除的情况下，您仍可申请扣除与您的就业工作直接相关的特定科目或模块。在这种情况下，课程费用可以进行分摊，这种灵活性使您可以最大限度地减免税务。

政府支持的与否

如果您的课程是由联邦政府支持的，您不能申请课程费用的扣除。然而，仅仅因为您借款支付这些费用（例如，一名全额付费学生使用政府的FEE-HELP贷款来支付课程费用），并不会影响课程费用的可扣除性。

澳大利亚税务局的审查

虽然对自我教育费用申请没有具体限制，但重要的是要注意，ATO 可能会对大额申请进行审查。为避免出现任何问题，请务必保留详细记录，并证明自我教育费用与当前工作或商业活动之间的明确关联。

总之，了解在报税时申报个人教育开支的规定可以最大限度地优化您的税务。重要的是要确保个人教育与当前工作直接相关，保持细致的记录，并在必要时寻求专业建议。遵循这些准则，您可以最大化您的合格扣除，同时避免税务机构不必要的审查。

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

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.

The Australian Taxation Office (ATO) has recently issued a draft ruling on self-education expenses which clarifies what can and cannot be claimed as deductions. If you pursue education related to your current job, you can typically claim the associated costs as a tax deduction, as long as your employer hasn’t already covered these expenses. Importantly, there is no specified limit on the amount you can claim as a deduction. However, before you start considering claiming these expenses, there are some important considerations to keep in mind which this article will guide you through.

Connection to Current Job

One of the essential criteria for claiming self-education expenses is that the education must be directly connected to your current job. If you are pursuing education to obtain a new job or for something unrelated to your current income-earning activities, the expenses are not deductible. For instance, if a nurse’s aide pursues a university degree to become a registered nurse, the expenses related to this degree are not deductible because it lacks sufficient connection to their current role as a nurse’s aide.

If your employment ends while you are in the middle of a course, your expenses can only be deducted up to the point at which you stopped working. Anything incurred beyond that point is not deductible unless you secure a new job where the course remains relevant.

Specificity of Knowledge and Skills

When it comes to personal development or self-development courses, ATO requires a direct link between your current role and the knowledge or skills acquired from the course content. A key challenge in claiming deductions lies in the fact that the knowledge or skills gained are often too general. For example, if a manager attends a stress management course to cope with work-related stress due to a family situation, this course may not be deductible because it is not designed to maintain or increase the specific skills or knowledge required in his/her current position.

Overseas Study Tours and Conferences

Expenses related to overseas study tours can be deductible if the primary purpose of the trip is connected to your income-earning activities, and it’s not purely recreational. Similarly, overseas conferences can be deductible if the primary purpose of the trip is work-related, even if there are some leisure activities involved. However, if you extend your stay beyond the conference for recreational purposes, you may need to apportion expenses accordingly.

Additionally, airfares incurred for self-education activities are deductible if you are not residing at the location of the self-education activity, as they are considered part of the cost of undertaking self-education.

Partial Deductions

Even if the entire course isn’t fully deductible, you may still claim a deduction for specific subjects or modules that are directly related to your employment or income-earning activities. In such cases, the course fees can be apportioned and this flexibility allows you to maximise your deductions.

By government support

When your course is designated as Commonwealth supported, you are not eligible to request a deduction for course fees. However, the deductibility of these course fees remains unaffected by the act of borrowing money to cover them. For instance, this applies to full-fee paying students who utilise a government FEE-HELP loan to meet their course fee obligations.

Scrutiny by the ATO

While there’s no specific limit on self-education expense claims, it’s important to note that the ATO may scrutinise large claims. To avoid any issues, be sure to maintain detailed records and demonstrate a clear connection between your self-education expenses and your current job or business activities.

In conclusion, understanding the rules and regulations of claiming self-education expenses on your tax return is essential for maximising your tax benefits. It’s important to ensure that your self-education is directly related to your current job, maintain meticulous records, and seek professional advice when necessary. By following these guidelines, you can maximise your eligible deductions while avoiding unwanted scrutiny from tax authorities.

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

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.

电力正迅速成为各行各业的首选能源，逐渐取代传统的化石燃料和天然气。为了鼓励企业采纳电气化、提高能源效率并减少对化石燃料的依赖，一个名为小型企业能源激励计划的新的税收激励措施应运而生。

这一倡议是旨在促使小型和中型企业（SMEs）采纳可持续和能源高效的实践的持续努力的一部分。该计划为年度营业额不超过5000万澳币的SMEs提供了重要的税收抵扣。企业可以对提高能源效率的支出获得额外的20%的税收抵扣，但有时间限制。目前，这项立法正在等待议会批准，如果通过这些投资必须在2023年7月1日至2024年6月30日期间进行。

以下是关键细节：

投资上限： SMEs可以投资高达10万澳币，每个企业实体的最大额外税收抵扣限制为2万澳币。这个税收激励措施不会产生现金退款，而是降低2024年的应纳税收入或增加税收损失。

资格标准： 该计划没有提供具体的符合资格固定资产清单。相反，该立法规定了一系列资格标准。

首先，与固定资产相关的支出本身必须满足税法的其他规定下的抵扣要求。

对于新的折旧固定资产，它们必须首次在2023年7月1日至2024年6月30日期间用于任何目的，包括用于应税目的。至于升级现有固定资产，支出必须在相同时间段内发生。

新的折旧固定资产适用额外条件。它们必须使用电力，并满足以下条件之一：比使用化石燃料的合理相似固定资产更具能效；作为现有固定资产的替代品，同时提供更高的能效，或者在能源效率方面超过市场上新的、合理相似的固定资产；此外，支持能源存储、分时转移或监控，或者改善其他固定资产的能效的固定资产也被认为是合格的。

至于对现有固定资产的改进，支出必须满足以下至少一项条件：使固定资产只使用电力或可再生能源，从而替代了化石燃料的使用；增强固定资产在使用电力或可再生能源时的能源效率，或便于电力或可再生能源的存储、分时转移或监控。

排除项： 有必要认识到并非所有固定资产或改进都有资格获得额外的税收抵扣。依赖化石燃料的固定资产或改进被明确排除在外，这有效地排除了混合能源解决方案。太阳能电池板、机动车辆、主要用于电力生产的固定资产以及融资成本，包括利息和借款支出，也都不符合资格。

符合资格投资的示例： 该立法提供了各种符合资格标准的投资示例，包括：电气化的供暖和制冷系统；升级更高效的电器，如冰箱和电磁炉；安装电池和热泵；将燃气取暖器替换为电力逆循环空调器；替换低能效的设备，如咖啡机，为更高效的型号（保留制造商数据作为高效能凭证）；如果符合规定的条件，还可以投资能够保存可再生能源的热或冷的温度存储设备和太阳能热水系统。

总之，小型企业能源激励计划鼓励SMEs采纳电气化、提高能源效率，同时逐步减少对化石燃料的依赖。潜在的每个企业实体的最高2万澳币的税收抵扣为其提供了重要的财务激励。然而，这个机会是有时间限制的，要求在2023年7月1日至2024年6月30日期间进行投资。为了最大化这一激励计划的好处，企业应仔细评估其能源效率和电气化选项，确保符合立法中规定的资格标准。通过支持这一计划，企业不仅可以为更环保的未来做出贡献，还可以减少税收负担，为环境和财务创造双赢局面。

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

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.