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.

Electricity is rapidly becoming the energy source of choice, supplanting traditional fossil fuels and natural gas in various industries. To encourage businesses to embrace electrification, improve energy efficiency, and reduce reliance on fossil fuels, a new tax incentive has been introduced, known as the Small Business Energy Incentive.

This initiative is part of ongoing efforts to prompt small and medium-sized enterprises (SMEs) to adopt sustainable and energy-efficient practices. The program offers a substantial tax deduction to SMEs with an annual turnover of less than $50 million. Businesses can claim a extra 20% tax deduction on expenses up to $100,000 to enhance energy efficiency, but there’s a time limit. The legislation, currently awaiting parliamentary approval, mandates that these investments must be made between July 1, 2023, and June 30, 2024.

Here are the key details:

Investment Cap: SMEs can invest up to $100,000, with a maximum bonus tax deduction of $20,000 per business entity. This tax incentive doesn’t result in a cash refund but instead reduces taxable income or increases tax losses for the 2024 income year.

Eligibility Criteria: The program doesn’t provide a specific list of assets that qualify. Instead, it sets forth a series of eligibility criteria. Expenditure related to the asset must be eligible for a deduction under another provision of the tax law.

For new depreciating assets, they must be first used or installed for any purpose, including a taxable one, between July 1, 2023, and June 30, 2024. For upgrades to existing assets, the expenditure must be incurred within the same timeframe.

Additional conditions apply to new depreciating assets. They must use electricity and meet one of the following criteria: be more energy-efficient than reasonably comparable assets using fossil fuels, serve as a replacement for an existing asset with higher energy efficiency, exceed new, reasonably comparable assets on the market in energy efficiency, or be energy storage, time-shifting, or monitoring assets.

For upgrades to existing assets, the expenditure must meet at least one of these conditions: enable the asset to use only electricity or renewable energy, enhance the asset’s energy efficiency when using electricity or renewable energy, or facilitate the storage, time-shifting, or monitoring of electricity or renewable energy.

Exclusions: Not all assets or improvements are eligible for the bonus tax deduction. Assets or enhancements using fossil fuels, such as hybrid solutions, are excluded. Solar panels, motor vehicles, assets primarily designed for electricity generation, and financing costs, including interest and borrowing expenses, are also not eligible.

Qualifying Investments: The legislation provides examples of qualifying investments, including electrifying heating and cooling systems, upgrading to more efficient appliances like refrigerators and induction cooktops, installing batteries and heat pumps, and replacing gas heaters with electric reverse cycle air conditioners. Additionally, replacing less energy-efficient equipment, like coffee machines, with more efficient models can qualify if supported by the manufacturer’s data. Investments in thermal storage solutions and solar thermal hot water systems can also qualify if they meet the criteria.

In summary, the Small Business Energy Incentive encourages SMEs to adopt electrification and improve energy efficiency while phasing out reliance on fossil fuels. With the potential for a tax deduction of up to $20,000 per business entity, it presents a substantial financial incentive. However, the opportunity is time-limited, with investments required between July 1, 2023, and June 30, 2024. To maximize the benefits, businesses should carefully assess their energy efficiency and electrification options, ensuring they align with the eligibility criteria. Embracing this program not only contributes to a greener future but also reduces tax liabilities, offering a win-win for both the environment and finances.

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.

随着直播行业的崛起，一些直播和订阅制平台，比如OnlyFans、油管、抖音等为直播和内容制作者提供了更多的便利，来从他们的粉丝中获利。然而，税务机构现在开始关注这个蓬勃发展的行业。

在2022年10月，OnlyFans首席执行官Ami Gan宣布了一个重要的里程碑，宣布该平台自2016年成立以来已支付了100亿美元给直播和内容制作者。尽管以成人内容而闻名，OnlyFans的目标是通过提供订阅和奖励模式，让更广泛的直播和内容制作者，包括厨师、私人教练等，获得收入。虽然有许多成功的直播和内容制作者的故事，比如珀斯的Lucy Banks，在Channel 7上披露了她一个月挣6万美元的收入，但平均每月的收入大约在150到180美元之间。直播和内容制作者还可能从他们的订阅者那里收到各种形式的“礼物”。

OnlyFans并不是唯一为澳大利亚人创造收入的平台；还有无数其他成功的故事。根据Google的AdSense计算器估计，每月拥有50,000次浏览的财经频道可以预计收入为15,012美元（美容和健身频道为9,390美元）。这一信息明确表示，各种领域的直播和内容制作者都在获得回报，税务机构希望确保每个人都明白他们的税务义务。

直播和内容制作者的税务义务

澳大利亚税务局（ATO）在2022年4月发布的最新信息概述了如何为直播和内容制作者征收税款的监管预期：

金钱、礼物和商品的所得税

如果您作为直播和内容制作者获得收入，那么很可能需要进行所得税评估和缴纳，除非您的直播和内容创作真正只是一种没有盈利期望的爱好（请参见后面何时副业算是生意？）。对于像OnlyFans这样的基于订阅的平台的直播和内容制作者，通常毫无疑问会有盈利期望。

ATO强调，可评估的收入不仅包括金钱，还包括出演费、收到的商品、加密货币或粉丝赠送的礼物。以物品形式的非金钱收入可能难以追踪和报告。例如，如果一家公司向您寄送一只零售价值800元的手提包，您必须将其市场价值作为收入申报并缴纳税款。在一年内收到多个物品或较大的奖励，比如度假，可能会在需要为“免费”产品支付真金白银给税务局时导致现金流问题。

ATO的一项总体规定是，所有“礼物”和产品都应该作为可评估的收入进行申报，但它没有考虑到实践中通常并非那么简单。如果您仅将直播和内容创作视为一种爱好而非盈利性活动，并且一家公司寄送了一份未经索取的礼物，情况可能会略有不同，这取决于具体情况。

税收规则认为，一旦您的所得“用于您的名义或按照您的指示任何方式操作或处理”，您就已经获得了所得。例如，如果您是OnlyFans直播和内容制作者，当您的OnlyFans帐户被充值的时候，而不是等到您将资金转移到个人或业务帐户的时候。将资金存放在平台帐户中不会使您免于缴纳税款。从2023年7月1日起，新的报告制度将要求电子分销平台向ATO报告其交易，从顺风车共享和短期住宿平台开始，然后从2024年7月1日起扩展到其他所有平台，包括OnlyFans。

我需要注册GST吗？

一般来说，如果您每年赚取或预计将赚取75,000澳元或更多，您需要注册商品与服务税（GST）。然而，有一些例外情况，例如Uber和顺风车司机，无论他们赚多少，都必须拥有澳大利亚商业号（ABN）并注册GST。

即使直播和内容制作者需要注册GST，也并不意味着所有收到的金钱和商品都会触发GST责任。GST法规包含一些特殊规定，有时可以使供应给外国居民客户的商品和服务免征GST（尽管通常这些收入仍然需要纳入确定供应商是否需要注册GST的考虑中）。即使从外国居民客户那里获得GST免征所得，通常仍然可以要求退还与这些活动相关的费用的GST抵免。

我可以申报哪些扣除？

盈利性的事业允许直播和内容制作者申报与收入生成直接相关的费用扣除。例如，视频制作设备、麦克风和在线商店等物品可能可以被扣除，尽管扣除可能会分布在几个年度之间。但是，如整容手术、健身会员、日常服装或美容发型等与外貌改进有关的费用通常不可被扣除，因为它们被视为私人开支。直播和内容制作者可以参考澳大利亚税务局（ATO）的职业特定指南，了解哪些费用可以被扣除。

何时副业算是生意？

区分副业和生意之间的界限可能相当微妙。多个因素，包括交易的规律性、自我推广、营销活动、盈利意图、活动的规模以及商业操作方式，有助于确定一个事业是生意还是爱好。爱好所得无须评估，相关费用不可扣除，而生意所得必须申报，并有可能扣除相关费用，但需要特定的分析

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.

The rise of OnlyFans, YouTubers, TikTokers, and other content platforms presents lucrative opportunities for content creators to monetize their audience. However, the tax authorities are now paying attention to this thriving industry.

In October 2022, OnlyFans CEO Ami Gan celebrated a significant milestone, announcing that the platform had disbursed $10 billion to content creators since its inception in 2016. While primarily recognized for adult content, OnlyFans aims to diversify its scope by offering subscription and reward models to a broader array of content creators, including chefs, personal trainers, and more. While there are numerous success stories of content creators, like Perth-based Lucy Banks, who disclosed earnings of $60,000 in a single month on Channel 7, the average monthly income hovers around USD $150-$180. Content creators may also receive various forms of “gifts” from their subscribers.

OnlyFans is not the only platform generating revenue for Australians; there are countless other stories of success. Google’s AdSense calculator estimates that finance channels with 50,000 monthly views can expect earnings of $15,012 ($9,390 for beauty and fitness channels). The message is clear: content creators across various niches are reaping rewards, and the Tax Office seeks to ensure that everyone comprehends their tax obligations.

Taxation of Content Creators

A recent update from the Australian Taxation Office (ATO) in April outlines the regulatory expectations for assessing tax on content creators:

Income Tax on Money, Gifts, and Goods

If you earn income as a content creator, it will likely be subject to taxation, unless your content creation is genuinely a hobby with no profit-making expectations (see below). For subscription-based platforms like OnlyFans, the profit-making intent is usually clear.

The ATO emphasizes that assessable income includes not only money but also appearance fees, goods, cryptocurrency, or gifts from fans. Non-monetary income, such as received goods, can be challenging to track and report. For example, if a company sends you an $800 handbag, you must declare its market value as income and pay tax on it. Receiving multiple items or substantial inducements could create tax challenges because you will need cashflow to cover that.

The ATO’s stance that all gifts and products should be reported as assessable income doesn’t account for complexities in practice. The situation may vary, particularly if you create content as a hobby without profit-making intentions.

Tax rules consider income earned “as soon as it is applied or dealt with in any way on your behalf or as you direct.” For OnlyFans content creators, this happens when their OnlyFans account is credited, not when the funds are transferred to a personal or business account. Hiding income in your platform account won’t exempt it from taxation. From 1 July 2023, a new reporting regime will require electronic distribution platforms to report transactions to the ATO, starting with ride-sharing and short-term accommodation platforms and extending to all other platforms, including OnlyFans, from 1 July 2024.

Do I Need to Register for GST?

In general, if you earn or expect to earn $75,000 or more per annum, you need to register for the Goods and Services Tax (GST). However, some exceptions apply, such as Uber and ride-sharing drivers who must have an Australian Business Number (ABN) and be registered for GST, regardless of earnings.

Even if a content creator is required to register for GST, not all income and goods received will trigger a GST liability. Special provisions in GST rules may make supplies to foreign resident customers GST-free. Claiming GST credits for expenses related to these activities is generally possible.

What Deductions Can I Claim?

Profit-making ventures allow content creators to claim deductions for expenses directly related to income generation. Items like video production equipment, microphones, and online stores may be deductible, although deductions might be spread over several income years. However, expenses like cosmetic surgery, gym memberships, everyday clothing, or hairdressing for appearance improvement are typically not deductible as they are considered private expenses. Content creators can refer to the ATO’s occupation-specific guides for a list of eligible deductions.

When Is a Side Hustle Considered a Business?

Distinguishing between a side hustle and a business can be nuanced. Several factors, including transaction regularity, self-promotion, marketing activities, profit-making intent, the scale of activities, and business-like operations, help determine whether an endeavor is a business or a hobby. Hobby income is not assessable, and expenses are not deductible, while business income must be declared, with potential deductions for related expenses, subject to specific analysis.

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.

澳大利亚的养老金制度已经发展了很长时间，主要关注的是确保人们在退休时有足够的财务支持。最近提出的法律明确了养老金的目标：“以公平和可持续的方式保留储蓄，以为尊严的退休提供收入，同时配以政府的帮助。”这不仅仅是一种花哨的说法; 它是一个根本性的观念，将塑造澳大利亚的养老储蓄方式。在本文中，我们将探讨为什么这个观念很重要，以及哪些因素会影响到退休所需的资金。

1. 新目标的重要性

这个关于养老金的新法律非常重要，因为它确保了该制度始终忠实于其主要任务：帮助人们在退休时拥有足够的财富。这项法律为未来的变革奠定了基础，侧重于：

• 公平： 法律规定确保每个人都能从养老金中公平受益非常重要。这意味着政府可以制定规则，考虑诸如年龄和财富较少等因素。这是为了改善不同群体的状况，如妇女、土著澳大利亚人、有困难的人和低收入者。

• 可持续性： 该法律还考虑到，随着人们年龄的增长，他们将需要更多的帮助。它希望确保我们不会过多依赖老年津贴，以免损害政府的财政状况。

• 提供收入： 最重要的是，该法律规定应该使用养老金储蓄来为人们在退休后提供可靠的收入，从而保持生活的舒适。

2. 影响养老金需求的因素

当您临近退休时，您会思考一个基本问题：“为了舒适的退休，我需要多少养老金？”答案对每个人都不同，因为它取决于一些关键因素：

• 您的期望： 想想您退休后的生活方式。您是想环游世界，还是对更简单的生活感到满足？

• 您想何时退休： 如果您提早退休，您将需要更多的钱，因为您的退休时间更长。

• 医疗费用： 随着年龄的增长，您可能需要更多的健康帮助。确保您有足够的钱支付这些费用。

• 债务和账单： 如果您欠债，比如按揭贷款，请考虑在退休之前偿还它们。这将意味着您需要更少的养老金。

• 政府的帮助： 有时政府会给退休人员提供资金，如老年津贴。但您需要符合条件，具体取决于您的资产和收入水平。

• 物价上涨： 由于通货膨胀的原因，物价随着时间的推移会上涨。您的养老金需要跟上这些更高的价格。

• 您的投资方式： 您用养老金资金以及您的投资方式会产生很大的差异。

财务顾问通常建议计算您的退休收入，以了解您需要多少养老金。他们会考虑所有这些因素来帮助您。

澳大利亚的养老金制度庞大，拥有3.5万亿澳元的储蓄。这表明许多人正在努力确保他们未来有足够的财富。但计算适合您的退休目标的养老金金额可能会有些复杂。

最终，这项新法律有助于确保您的储蓄保值并在退休后继续为您提供收入。然而，您需要多少钱可能会与他人不同。为确保您拥有舒适和财务安全的退休，最好咨询一位财务顾问并进行仔细的规划。随着澳大利亚的养老金制度不断发展，它将继续对每个人的退休计划发挥着重要作用，确保每个人在他们的黄金岁月里都得到公平和可持续的保障。

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.

Australia’s superannuation system has come a long way, focusing on securing people’s finances in retirement. Recently proposed laws define the purpose of superannuation as ‘ to preserve savings to deliver income for a dignified retirement, alongside government support, in an equitable and sustainable way.’ This isn’t just a fancy statement; it’s a fundamental idea that will shape how retirement savings work in Australia. In this article, we’ll explore why this idea is important and what factors will affect your needs for retirement.

1. Why the New Goal Matters

This new law about superannuation is a big deal because it makes sure the system stays true to its main job: helping people have enough money for retirement. This law sets the stage for future changes, focusing on:

• Fairness: The law says it’s important to make sure everyone gets a fair deal from superannuation. It means the government can make rules that think about things like how old people are and if they have less money. It’s about making things better for different groups, like women, Indigenous Australians, people who might struggle, and those with low incomes.

• Sustainability: The law also knows that as people get older, they’ll need more help. It wants to make sure we don’t rely too much on the Age Pension, so it doesn’t hurt the government’s money.

• Providing Income: Most importantly, the law says superannuation should be used to give people money to live on when they retire. It’s about making sure life stays comfortable after work.

2. Estimating What You’ll Need

When you’re getting closer to retirement, you’ll wonder, “How much superannuation should I have to retire comfortably?” The answer isn’t the same for everyone because it depends on a few things:

• What You Want: Think about how you want to live when you retire. Do you want to travel the world, or are you happy with a simpler life?

• When You Want to Retire: If you retire early, you’ll need more money because your retirement will be longer.

• Healthcare Costs: As you get older, you might need more help with your health. Make sure you have enough money for this.

• Debts and Bills: If you owe money, like a mortgage or loans, think about paying them off before retirement. It’ll mean you need less superannuation.

• Government Help: Sometimes, the government gives money to retired people, like the Age Pension. But you need to qualify for it, depending on how much money you have and how much you earn.

• Prices Going Up: Things get more expensive over time because of inflation. Your superannuation needs to keep up with these higher prices.

• How You Invest: What you do with your superannuation money and how you invest it can make a big difference.

Financial advisors usually suggest figuring out how much money you’ll get during retirement to know how much superannuation you’ll need. They look at all these things to help you.

Australia’s superannuation system is massive, with $3.5 trillion in savings. This shows that many people are working hard to make sure they have enough money for the future. But finding the right balance for your retirement goals can be tricky.

In the end, this new law helps make sure your savings stay safe and keep giving you money after retirement. However, how much money you need can be very different from what others need. To make sure you have a comfortable and financially secure retirement, it’s a good idea to talk to a financial advisor and do some careful planning. As Australia’s superannuation system keeps changing, it’ll continue to be important for everyone’s retirement plans, making sure things are fair and sustainable for everyone in their golden years.

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.