雇主和企业:

• 强制性雇主支付的养老金保障率从10.5%提高至11%。
• 国家最低工资标准的增加已经生效。
• 固定资产临时全额抵扣措施已经结束。
• 临时技术移民收入门槛（Temporary Skilled Migration Income Threshold）已从53,900澳元增加至70,000澳元。
• 学生签证持有者的工作限制重启，每两周可工作48小时。
• 通过小额索赔法庭程序寻求补偿未支付工作津贴的上限从20,000澳元增加至100,000澳元。
• 小企业现可根据特定条件获得能源账单减免资金，以帮助支付能源账单。
• 电子分销平台的共享经济报告已向澳大利亚税务局（ATO）开始披露。

养老金：

• 养老金保障率已提高至11%。
• 由于指数调整，一般养老金转移余额上限（Transfer Balance Cap）已增加至1,900,000澳元。
• 养老金退休金支出（Super Income Streams）的最低支出金额已恢复至默认水平。
• 自管养老金（SMSF）转移余额事件报告已从每年一次改为所有养老金每季度申报一次。

您和您的家人：

• 新的固定费率家庭办公扣除方法已推出，为每小时67澳分。务必记录家庭办公的工作时间，因为简单的每周计算不再符合澳大利亚税务局（ATO）的要求。
• 2023-2024年汽车费用每公里费率已增加至85澳分。
• 首次购房贷款担保范围扩大至“朋友、兄弟姐妹和其他家庭成员”。
• 2023年7月10日起，家庭收入低于53万澳元的家庭可以获得更多的儿童保育补贴。详情请参阅澳大利亚服务机构网站。
• 新父母现在可以申请最多20周的带薪产假。
• 可领取年龄抚恤金的年龄提高至67岁。

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

Employers & Business:

• The Superannuation Guarantee has been raised to 11% from its previous rate of 10.5%.
• National and Award minimum wage increases have been implemented.
• The Temporary Full-Expensing measure has come to an end.
• The Temporary Skilled Migration Income Threshold, which denotes the minimum salary for sponsored employees, has increased to $70,000 from $53,900.
• Work restrictions for student visa holders have been reintroduced, allowing them to work up to 48 hours per fortnight.
• The cap on claims via small claims court procedures for workers seeking unpaid work entitlements has significantly increased from $20,000 to $100,000.
• Small businesses can benefit from the Energy Bill Relief Fund, subject to meeting specific criteria, which provides assistance with energy bills.
• Sharing economy reporting to the Australian Taxation Office (ATO) has commenced for electronic distribution platforms.

Superannuation:

• Superannuation guarantee has been raised to 11%.
• The general transfer balance cap has been increased to $1.9 million due to indexation.
• Minimum pension amounts for super income streams have reverted to default rates.
• Self-Managed Superannuation Fund (SMSF) transfer balance event reporting has shifted from an annual to quarterly requirement for all funds.

For You and Your Family:

• A new fixed rate method for working from home deductions, at 67 cents per hour, has been introduced. Proper records of working hours from home are required, as a simple weekly calculation is no longer acceptable to the ATO.
• The cents per kilometre rate for motor vehicle expenses for the year 2023-24 has risen to 85 cents.
• First home loan guarantee access has been expanded to include “friends, siblings, and other family members.”
• The Medicare low-income threshold has been increased for the year 2022-23.
• The child care subsidy has increased from 10th July 2023 for families with household income under $530,000. For more information, refer to the Services Australia website.
• New parents can now claim up to 20 weeks of paid parental leave.
• The age at which individuals can access the age pension has been increased to 67 years of age.

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

在2022-23财年联邦预算案宣布近一年后，中小企业（SMEs）的科技和技能支出可获得120%的税收抵扣终于成为法律。关注我们社交媒体的朋友不知道记不记得，我们之前提醒大家将这些类型的费用记录在一个独立账目中，以便在法律实施时和准备税务申报时轻松获取这些数字。这个额外20%的抵扣旨在为中小企业提供激励，鼓励它们投资于科技，并提高员工的技能。

谁有资格获得？

科技和技能的120%抵扣适用于年营业额低于5000万澳元的小型企业（包括个人独资经营者、合伙企业、公司或贸易信托）。年营业额包括企业自身的营业额，以及其关联企业和关联实体的营业额。

2万澳元的科技投资抵扣

科技投资项目为中小企业提供了一个关于数字化业务或数字化活动相关费用和折旧资产的额外抵扣，时间从2022年3月29日晚上7点30分（澳大利亚东部夏令时间）至2023年6月30日。

要获得抵扣，费用需要被视为“发生”在中小企业对成本负有法律责任时，无论是通过税务发票还是合同协议。对于诸如计算机硬件之类的折旧资产，企业必须在2023年6月30日前购买并安装准备好使用。仅仅在6月29日订购这些资产是不够的，它们必须已经收到并安装好准备使用。

该项目的合格费用包括以下几类：

• 数字化产品：计算机和通讯硬件设备、软件、互联网费用，以及支持计算机网络使用的系统和服务。

• 数字媒体和营销：在数字设备上可访问的音频和视觉内容，包括网页设计。

• 电子商务：促进数字订购或平台启用的在线交易的货物或服务，便携式支付设备，数字库存管理，基于云的服务订阅，以及有关数字化业务的建议。

• 网络安全：包括网络安全系统、备份管理和监控服务。

科技花费必须“完全或主要用于企业的数字化业务或数字化企业的业务”。这意味着科技和企业的数字化业务之间必须有直接联系，并能产生收入。

需要注意的是，该项目不包括与雇佣员工、筹集资金、建造商业场所或企业销售的货物和服务相关的费用。此外，在相关期间内购买和销售的资产、建筑工程成本、融资成本、薪资或工资成本以及培训费用（见技能支出文章）等，不符合额外抵扣的条件。

额外抵扣

相关支出年度上限为10万澳元，超过该金额的支出不享受抵扣优惠， 抵扣优惠上限为每年2万澳币。企业在整个期间内最高可申请的纳税优惠总额为4万澳元。额外的2万澳元抵扣不以现金形式提供给企业，而是用于抵消企业的应税收入。如果企业处于亏损状态，额外抵扣将增加税收亏损。额外抵扣的价值取决于企业在相关年度是否产生应税利润或亏损，以及适用的税率。

如果费用有混合使用，即同时用于企业业务和个人用途，额外抵扣将仅适用于用于企业业务目的的费用部分。

抵扣优惠也适用于折旧资产的支出。该资产必须在2022年3月29日澳大利亚东部标准时间晚上7:30至2023年6月30日期间首次用于税务目的使用或安装就绪。此规定不适用于内部软件开发费用分配给软件开发池 （software development pool）的情况。折旧资产的维修和改进成本也适用于抵扣优惠，前提是在相关时期内发生。

抵扣优惠数值为符合条件的折旧资产支出的20%。前提是支出发生在相关时期，并且在2023年7月1日之前首次用于税务目的或已安装就绪。这不受企业使用的折旧方法影响。如果企业在相关时期购买折旧资产，支出为该资产的成本。

结论

对于符合条件的中小企业来说，科技优惠抵扣为他们提供了一个宝贵的省税机会，可以投资于科技。通过仔细理解资格标准和时间要求，中小企业可以最大化抵扣，充分利用此项措施来支持其数字化运营和业务增长。建议企业寻求专业意见，以确保符合要求，并在该计划下优化其税收效益。下一期，我们将进一步讨论技能优惠抵扣，感谢大家的关注。

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

After almost a year since its announcement in the 2022-23 Federal Budget, the 120% tax deduction for technology investments and skills and training expenditure by small and medium businesses (SMEs) has finally become law. People who follow our social media has been informed to record these types of expense into a separated account in order to easily capture the figures when the law is enacted and tax return is prepared. This boost is aimed at providing SMEs with added incentives to invest in technology and improve the skills of their workforce.

Who Qualifies for the Boosts?

The 120% technology investments and skills and training boosts are accessible to small business entities (individual sole traders, partnership, company or trading trust) with an aggregated annual turnover of less than $50 million. The aggregated turnover includes not only the business’s turnover but also that of its affiliates and connected entities.

$20k Technology Investments Boost

The Technology Investments Boost offers SMEs a bonus deduction for expenses and depreciating assets related to digital operations or digitizing activities from 7:30 pm (AEST) on 29 March 2022 until 30 June 2023.

To qualify for the deduction, an expense is considered “incurred” when the SME is legally liable for the cost, either through a tax invoice or a contractual agreement. For depreciating assets like computer hardware, the technology must have been purchased and installed ready for use by 30 June 2023. Simply ordering the assets on 29 June won’t suffice; they must have been received and set up for use.

Eligible expenses for the technology investments boost include:

• Digital enabling items: Computer and telecommunications hardware and equipment, software, internet costs, and systems and services that support the use of computer networks.

• Digital media and marketing: Audio and visual content accessible on digital devices, including web page design.

• E-commerce: Goods or services that facilitate digitally ordered or platform-enabled online transactions, portable payment devices, digital inventory management, cloud-based service subscriptions, and advice on digital operations.

• Cybersecurity: This includes cybersecurity systems, backup management, and monitoring services.

The technology must be “wholly or substantially for the purposes of an entity’s digital operations or digitizing the entity’s operations.” This means that there must be a direct link between the technology and the business’s digital operations, which generate income.

It’s essential to note that the technology investments boost does not cover costs related to employing staff, raising capital, constructing business premises, or the cost of goods and services the business sells. Additionally, assets that are purchased and sold within the relevant period, capital works costs, financing costs, salary or wage costs, and training or education costs are not eligible for the boost.

Claiming the Bonus Deduction

The bonus deduction is subject to an annual cap of $20,000, with eligible expenditures up to $100,000 qualifying for this deduction. However, over the entire period, the maximum total bonus deduction that a business can claim is limited to $40,000. The $20,000 bonus deduction is not given to the business in cash; rather, it is used to offset against the business’s assessable income. If the business is in a loss position, the bonus deduction will increase the tax loss. The value of the bonus deduction depends on whether the business generates a taxable profit or loss during the relevant year and the applicable tax rate.

If the expenditure has mixed use, meaning it is used for both business and private purposes, the bonus deduction will be applied only to the portion of the expenditure that is utilized for business purposes.

The bonus deduction can be applied to expenses related to a depreciating asset. To be eligible, the asset must have been first utilized or installed and ready for use for taxable purposes between 7:30 pm AEDT on 29th March 2022 and 30th June 2023. However, this rule does not extend to expenses incurred in developing in-house software allocated to a software development pool, in line with the current pooling regulations. Additionally, the costs associated with repairing and improving depreciating assets are also eligible for the bonus deduction, provided they are incurred within the specified time frame.

The bonus deduction is calculated as 20% of the expenditure on the qualifying depreciating asset, given that the expenditure occurs during the relevant period and the asset is used or installed and ready for use for taxable purposes by 30 June 2023. This calculation applies regardless of the depreciation method utilized by the business. If a business acquires a depreciating asset within the relevant period, the expenditure will be considered as the cost of the asset.

Conclusion

The 120% technology investments ‘boost’ deduction presents a valuable opportunity for eligible small and medium businesses to invest in technology. By carefully understanding the eligibility criteria and timing, SMEs can maximize their deductions and take full advantage of the boost to support their digital operations and business growth. It is recommended that businesses seek professional advice to ensure compliance and optimize their tax benefits under this scheme. We will continue discuss the skills and training boost in our next article.

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

随着全球继续适应COVID-19大流行带来的新常态，远程工作和居家办公变得越来越普遍。澳大利亚政府认识到工作安排的重大变化，并对2023财年的家庭办公费用抵税做出了一些调整，以完善先前实施的政策。在本文中，我们将探讨澳大利亚家庭办公费用抵税在2023财年与2022财年之间的变化，概述关键更新。

对于2023财政年度，纳税人可以选择两种方法之一来申报家庭办公费用的抵扣：固定费率法或实际成本法。只有固定费率法在2023财年发生了变化，而曾在疫情期间临时使用的快捷法将不再适用所以这里不进行对比。

方法一：修订后的固定费率法

• 费率和范围

修订后的固定费率法将费率从每工作小时52分增加到每工作小时67分。这一较高费率包括能源成本、电话使用费、互联网费用、文具和电脑耗材。它简化了纳税人的计算过程，并包括难以准确衡量的费用。但是，原来的固定费率法不包括电话和互联网费用，它们是额外计算的。

• 无需专用家庭办公室

与以往不同，在修订后的固定费率法下，纳税人不再需要拥有专用的家庭办公空间来申报居家工作的抵扣。这一变化认识到现代工作安排的风格的不同。

• 可额外申报的项目

2023财政年度的可单独申报项目发生了变化。纳税人可以申报居家工作所用固定资产（如计算机和办公家具）的折旧以及修理和维护这些资产的费用。他们还可以申报清洁专用家庭办公室的费用。

• 记录保存

纳税人需要比以前更精确地保存记录。自2023年3月1日起，澳大利亚税务局（ATO）不再接受估计、代表性四周日记或类似文件作为此方法的证据。相反，纳税人需要保存他们在整个年度中居家工作的所有时间记录。记录可以以任何形式保存，只要它们在发生时保存下来，比如时间表、排班表、从雇主或企业系统访问的时间记录，或者一整年的日记。纳税人每项被固定费率每小时覆盖的费用都必须保留记录（例如，如果纳税人居家工作时使用电话和电力，必须至少保留某种费用的一份账单）。

方法二：实际成本法

• 与往年相比，实际成本法保持不变。

纳税人可以扣除与工作相关的实际费用的部分。该方法要求保存所有收据、账单和类似文件，以证明纳税人已经产生了这些费用，并保存在所得年度内居家工作的时间记录（可以使用实际小时数、代表性四周日记或类似文件）。此外，纳税人需要提供他们计算工作相关部分和私人部分费用的记录。请注意，由雇主报销的费用不能作为抵扣。

无论选择哪种方法，如果纳税人购买用于工作的资产和设备的费用超过300澳币，他们不能立即全额抵扣这笔费用，而必须根据工作使用比例在一定年份内进行折旧。 以上概述了澳大利亚2023财年与2022财年家庭办公抵扣的变化。通过引入修订后的固定费率法，政府旨在为雇员提供申报居家工作费用的简化途径。然而，个人需要及时了解最新的更新和要求，以确保合规并最大化自己的权益。

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

As the world continues to adapt to the new normal brought on by the COVID-19 pandemic, remote work and home offices have become increasingly common. The Australian government acknowledges the significant shift in work arrangements and has made certain adjustments to the working from home deduction for the 2023 financial year, building upon the policies implemented previously. In this article, we will explore the changes in the home office deduction in Australian between the financial year 2023 and 2022, providing an overview of the key updates.

For the financial year 2023, taxpayers have the option to choose one of two methods to claim their deductions for working from home: the “fixed rate” method or the “actual cost” method. Only the fixed rate method is changing in FY2023, while the Shortcut method, which was temporarily used during the pandemic, will no longer be available so won’t be compared here.

Method 1: Revised Fixed Rate Method

• Rate and Scope

The revised fixed rate method increases the rate from 52 cents per work hour to 67 cents per work hour. This higher rate encompasses energy costs, phone usage, internet expenses, stationery, and computer consumables. It simplifies the taxpayer’s calculation process and includes costs that are difficult to accurately measure.  However, the 52 cents per work hour doesn’t include phone usage and internet expenses which is on top of the fixed rate method.

• No Dedicated Home Office Required

Unlike before, under the revised fixed rate method, taxpayers no longer need to have a dedicated home office space to claim deductions for working from home. This change recognizes the evolving nature of contemporary work arrangements.

• Additional Claimable Items

There have been changes in separately claimable items for the 2023 financial year. Taxpayers can claim the decline in value of assets used for work at home, such as computers and office furniture, as well as the costs of repairing and maintaining these assets. They can also claim the expenses related to cleaning the dedicated home office.

• Record-keeping

Taxpayers need to maintain more precise records than before. Starting from March 1, 2023, the Australian Taxation Office (ATO) will no longer accept estimates, representative four-week diary, or similar documents under this method. Instead, taxpayers are required to keep records of all their time spent working from home throughout the entire income year. Records can be kept in any form as long as they are saved at the time of occurrence, such as schedules, rosters, time logs from accessing employer or business systems, or a diary for the whole year. Records must be kept for each expense incurred by the taxpayer that is covered by the fixed rate per hour (for example, if the taxpayer uses the phone and electricity while working from home, a bill must be retained for each expense).

Method 2: Actual Cost Method

• Compared to previous years, the actual cost method remains unchanged.

Taxpayers can deduct the actual portion of operating expenses that are work-related. This method requires keeping all receipts, bills, and similar documents to demonstrate that the taxpayer has incurred the expenses, along with records of the time spent working from home during the income year (actual hours or representative four-week diaries or similar documents are acceptable). Additionally, taxpayers need to provide records of how they calculated the work-related and private portions of their expenses. Please note that expenses reimbursed by the employer cannot be claimed as deductions.

Regardless of the method chosen, if taxpayers purchase assets and equipment for work that cost more than $300, they cannot claim the full amount immediately and must depreciate the expenses over a set number of years based on the proportion of work usage.

The above summary outlines the changes in the home office deduction for the Australian financial year 2023 compared to the financial year 2022. By introducing revised fixed rate method, the government aims to provide simplified avenues for employees to claim working from home expenses. However, individuals need to stay informed about the latest updates and requirements to ensure compliance and maximize their entitlements.

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

近年来，澳大利亚税务局（ATO）注意到越来越多的澳大利亚人在购买和出售加密货币，其中最流行的类型包括比特币（BTC）、以太币（ETH）、泰达币（USDT）等等。投资者和交易者需要清楚了解这些数字资产相关的税务义务。ATO的网站已经提供了关于如何处理加密货币产生的税务的全面指南。为了帮助您更好地了解，本文将概述加密资产税务方面的两个要点，即加密货币投资者的资本增值税（CGT）和加密货币交易者的所得税。

投资者还是交易者？

第一步您需要判断自己属于加密货币的投资者或是交易者，以此确定自己的交易活动是否使用于资本增值税规则或所得税规则。加密货币最常见的用途就是作为一种投资，购买和出售加密货币以获取利润的个体被视为加密货币投资者，从出售加密货币资产中获得的任何收益都将受到资本增值税的影响。另一方面，对于以商业模式、频繁买卖加密货币的个体，将被视为开展加密货币交易业务的交易者，从这些交易中所得的收入将被视为营业收入。

加密货币资产投资者

对于将加密资产视为投资的个人而言，资本增值税（CGT）在出售、交易或处置这些资产时变得至关重要。根据ATO的规定，加密货币在税务目的上被视为一种资产形式。这意味着从销售或处置加密资产中获得的任何收益都可能会受到资本增值税的影响。

当您出售、赠予、交易、兑换或交换加密货币资产时，又或者是将加密货币资产转换为澳币或其他货币、用它购买商品或服务时，都会产生资本增值税。若您只是购买或持有加密货币资产，便不需要计算任何资本增值或亏损。只有当发生以上交易时您才需要计算资产增值税。

关于如何计算资本增值税（CGT），澳大利亚税务局（ATO）要求投资者确定其加密资产的成本基准。其中包括原始购买价格、交易费用和任何附带费用。当加密资产被出售时，通过从销售收益中减去成本基数来计算资本增值或亏损。如果得到的值为正数，则产生了资本增值；如果为负数，则产生了资本亏损。任何资本亏损只可以用来抵扣您所获得的资本增值。

此外，您持有加密资产的时间长短也将影响应缴纳的CGT金额。如果投资者在出售或处理加密资产之前持有它超过12个月，有可能可以获得CGT折扣。这个折扣可以将资本增值减少50％，有效降低总体税务债务。

其次，您需要保留准确的加密货币交易记录，包括购买和出售日期、交易金额和价值。这些文件在计算资本增值和亏损以进行税务申报时至关重要。

加密货币交易者

对于将买卖加密货币作为交易业务的个人，ATO将其交易所得的收入视为应纳税所得。交易者需要在报税时上报所有交易活动，并将利润作为应纳税所得的一部分。

作为交易者，您有权扣除与交易活动直接相关的费用。这些费用包括交易费用、转换费用、交易软件订阅费和其他在交易过程中发生的费用。您需要保留这些费用有关的所有收据用于证明。

根据您的交易活动规模和复杂性，您可以考虑以个体经营者的身份经营，或者成立一家公司或信托等企业架构。每种架构都有其自身的税务要求，我们建议您寻求专业建议以确定哪种选项最适合您的情况。

总而言之，无论您是加密货币的投资者还是交易者，都必须了解您的税务义务。请遵守澳大利亚税务局（ATO）提供的指南，保持准确的记录，并寻求专业的建议，以避免ATO的罚款及任何潜在风险。我们团队在加密货币合规工作和税务咨询方面拥有丰富的经验。通过使用专业的加密货币资本收益/利润计算平台，我们可以确保您的新年税务申报能够节省大量的会计费用。请随时与我们友好的皮特马丁会计师事务所的税务团队联系，电话号码为0292213345，电子邮件地址为info@pittmartingroup.com.au。

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。

The Australian Tax Office (ATO) is aware of an increasing number of Australians buying and selling cryptocurrency over the past few years, the most popular types are Bitcon (BTC), Ethereum (ETH), Tether (USDT), etc. However, not every one of them are aware of their tax obligations. It is essential for investors and traders to understand the tax implications associated with these digital assets. ATO has provided comprehensive guidelines on how crypto assets are treated for tax purposes. To help you along the way, this article will outline the implication of tax on crypto assets in two aspects, which is Capital Gains Tax (CGT) for crypto investors and income tax for crypto traders.

Investor or Trader?

It is important to identify whether you are a crypto investor or crypto trader to determine whether your activities will be taxed under CGT rules or income tax rules. The most common use of cryptocurrency is as an investment, individuals who buy and sell crypto assets to make a profit would be considered as a crypto investor, any gains made from the disposal of crypto assets will be subject to CGT. On the other hand, for individuals who actively engage in trading cryptocurrency in an organised, business-like manner, would be considered as a crypto trader who carry on a crypto trading business. The trading income from the activities would be treated as business income.

Crypto Assets Investors

For individuals who hold crypto assets as investments, CGT becomes a crucial aspect to consider when selling, trading, or disposing of these assets. According to the ATO, cryptocurrencies are considered to be a form of property for tax purposes. This means that any gains made from the sale or disposal of crypto assets may be subject to CGT.

CGT Event:

A CGT event happens when you sell, gift, trade, exchange or swap crypto assets, even when you convert a crypto asset into Australian or foreign currency or buy goods or services with it. By simply buying or holding a crypto asset, you would not need to calculate any capital gains or losses. You are only required to calculate it when a CGT event happens.

Determining Capital Gain or Loss:

To calculate CGT, the ATO requires investors to determine the cost base of their crypto assets, which includes the original purchase price, transaction fees, and any incidental costs. When a crypto asset is sold or disposed of, the capital gain or loss is calculated by subtracting the cost base from the sale proceeds. If the resulting value is positive, a capital gain has been made, and if negative, a capital loss has been incurred. Any capital loss can be used to deduct against capital gains you made.

Holding Period and CGT Discount:

The duration for which a crypto asset is held can impact the amount of CGT payable. If an investor holds their crypto assets for longer than 12 months before selling or disposing of them, they may be eligible for the CGT discount. This discount allows you to reduce the capital gains by 50%, effectively lowering the overall tax liability.

Record-Keeping:

It is essential to maintain accurate records of all cryptocurrency transactions, including purchase and sale dates, amounts, and values. This documentation is crucial when calculating capital gains and losses for tax reporting purposes.

Crypto Assets Traders

For individuals who actively engage in cryptocurrency trading as a business, the ATO views the trading income as assessable income for tax purposes.

Reporting Trading Income:

As a trader, you are required to report your trading activities and include the profits as part of your taxable income. This includes gains from selling cryptocurrencies, profits from mining activities, and any other trading-related income. Ensure that you accurately track your trading income and report it in the appropriate section of your tax return.

Deductible Expenses:

As a trader, you are entitled to claim deductions for expenses directly related to your trading activities. These may include transaction fees, exchange fees, trading software subscriptions, and other expenses incurred in the process. You would need to keep receipts for everything related to your operating expense to substantiate any claims made.

Business Structures:

Depending on the scale and complexity of your trading activities, you may consider operating as a sole trader or setting up a business structure such as a company or trust. Each structure has its own tax implications, and it is advisable to seek professional advice to determine the most suitable option for your circumstances.

Conclusion

As the cryptocurrency market continues to expand, understanding the tax implications associated with crypto assets becomes increasingly important. Whether you are an investor or a trader, it is essential to comprehend how taxes apply to your specific situation. By adhering to the ATO guidelines, maintaining accurate records, and seeking professional advice, you can ensure compliance with tax obligations and minimise any potential risks or penalties from ATO.

Our team have enormous experience in the crypto compliance work and tax advice. By using professional crypto capital gain/profit calculation platform, we can assure you that your new year tax return could save ample accountant fees this time. Please feel free to contact our friendly team in Pitt Martin Tax at 0292213345 our 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

The Australian Federal Budget 2023-24 is announced on 9 May 2023. As usual, in this article, we mainly look into the details of the business and super fund tax changes given there isn’t much individual tax changes in this budget including any amendment on the controversial stage three tax cuts.

Business & employers

$20,000 small business instant asset write-off

Date	1 July 2023 to 30 June 2024

Small businesses with an aggregated turnover of under $10 million can deduct the full cost of eligible depreciating assets under $20,000 if they are used or installed between 1 July 2023, and 30 June 2024. This means they can claim a tax deduction in the same year of purchase and use. If the business is GST registered, the asset cost must be under $20,000 after subtracting GST credits; otherwise, it includes GST. The deduction applies per asset, and assets worth $20,000 or more can be placed in a depreciation pool. The suspension on re-entry into the simplified depreciation regime for small businesses opting out will continue until 30 June 2024. The temporary full expensing rules will end on 30 June 2023, so businesses should consider this cut-off date when acquiring assets.

$20,000 small business incentives for energy efficiency

Date	1 July 2023 to 30 June 2024

The Small Business Energy Incentive allows small and medium businesses with annual turnover below $50 million to receive an additional 20% deduction on eligible depreciating assets that support electrification and energy efficiency. Businesses can claim up to $20,000 as a bonus deduction, with a total expenditure cap of $100,000. The incentive applies to assets like electrified heating and cooling systems, energy-efficient fridges and induction cooktops, and the installation of batteries and heat pumps. Exclusions include electric vehicles, renewable electricity generation assets, capital works, and assets not connected to the electricity grid or reliant on fossil fuels. To qualify for the bonus deduction, eligible assets or upgrades must be first used or installed ready for use between 1 July 2023, and 30 June 2024.

Increase payment frequency of employee super

Date	1 July 2026

Starting from 1 July 2026, employers will be obligated to pay their employees’ super guarantee entitlements on the same day as their salary and wages. Currently, super guarantee payments are made quarterly. The government plans to engage in a consultation process to finalize the details of this measure, with the intention of providing more information in the 2024-25 Federal Budget.

Small business ATO compliance

From	1 July 2024

To alleviate the compliance burden on small businesses, several measures have been introduced to streamline paperwork, including:

• Starting from 1 July 2024, small businesses will have the option to authorize their tax agent to submit multiple Single Touch Payroll forms on their behalf.
• Beginning 1 July 2024, the Australian Taxation Office (ATO) will minimize the use of cheques for income tax refunds.
• Effective from 1 July 2025, small businesses will be allowed up to 4 years to make amendments to their income tax returns, which is an extension from the usual 2-year timeframe.

Lower tax instalments for small business

Date	1 July 2023 to 30 June 2024

The adjustment of GST and PAYG instalment amounts is typically done using a GDP uplift factor. However, for the 2022-23 income year, the government reduced this factor to 2% instead of the expected 10% rate. Now, for the 2023-24 income year, the government has set the uplift factor to 6% instead of the usual 12% rate. This 6% uplift rate will be applicable to small to medium enterprises that meet the eligibility criteria and use the relevant instalment methods for their 2023-24 income year instalments. The instalments will be due after the amending legislation becomes effective, with the criteria being an annual aggregated turnover of up to $10 million for GST instalments and $50 million for PAYG instalments.

Small business lodgement penalty amnesty

Date	1 June 2023 – 31 December 2023

Small businesses with an aggregated turnover below $10 million will have the opportunity to participate in a lodgement penalty amnesty program. This amnesty will waive failure-to-lodge penalties for outstanding tax statements that were originally due between 1 December 2019 and 29 February 2022, and are lodged between 1 June 2023 and 31 December 2023.

Exclude hybrid cars from FBT exemption

Date	1 April 2025

Starting from 1 April 2025, plug-in hybrid electric cars will no longer qualify for the fringe benefits tax (FBT) exemption that applies to eligible electric cars. However, arrangements made between 1 July 2022 and 31 March 2025 will remain eligible for the FBT exemption if the car was already exempted before 1 April 2025 and the employer has a legally binding commitment to continue providing private use of the car on and after this date.

Franked distributions funded by capital raisings start date shifted

Date	15 September 2022

The Government, in the 2016-17 fiscal year, announced its intention to prevent shareholders from benefiting from franking credits linked to dividends funded by capital raisings. The Budget reiterates this commitment, with a revised implementation date of 15th September 2022.

According to the measure, a distribution (dividend) paid by an entity will be considered funded by capital raising if:

• The distribution deviates from the entity’s established practice of regularly making such distributions.
• There is an issuance of equity interests in the entity.
• Considering all relevant circumstances, it is reasonable to conclude that either:
  • The primary effect of issuing any of the equity interests was to directly or indirectly fund all or part of the distribution.
  • An entity that issued or facilitated the issuance of the interests did so with the purpose of funding all or part of the distribution.

The proposed changes aim to prevent the utilization of artificial arrangements where capital is raised specifically to fund franked dividends, allowing for the distribution of franking credits. The Government is concerned that such arrangements involve manipulating the system, enabling existing shareholders to benefit from both the franking credits and the retained profits generating those credits within the company.

If implemented, direct or indirect recipients of affected dividends would not be eligible for a tax offset, and the franking credit amount would not be included in their assessable income. Additionally, these dividends would not be exempt from non-resident withholding tax.

The initial application date for the measure was set for 19th December 2016, but it has been rescheduled to 15th September 2022.

This measure is outlined in the Treasury Laws Amendment (2023 Measures No. 1) Bill 2023, which was introduced to Parliament on 16th February 2023.

15% minimum tax for multi-national global and domestic

From	1 January 2024

The Government will implement key elements of the OECD’s Two Pillar Solution, including:

• A 15% global minimum tax for large multinational enterprises, with the Income Inclusion Rule effective from 1st January 2024 and the Undertaxed Profits Rule effective from 1st January 2025.
• A 15% domestic minimum tax, applicable from 1st January 2024.

These taxes are based on the OECD Global Anti-Base Erosion Model Rules, ensuring that large multinationals pay a minimum level of tax in each jurisdiction where they operate. Australia will have the authority to impose a top-up tax on resident multinational parent or subsidiary companies if their income is taxed below 15%. These minimum tax rules will be applicable to large multinationals with annual global revenue of EUR 750 million (approximately $1.2 billion) or more.

Tax breaks for build-to-rent developments

From	9 May 2023

In line with previous announcements, the Government is introducing attractive incentives for build-to-rent developments. For qualifying new build-to-rent projects commencing construction after 9th May 2023 at 7:30 pm AEST, the Government will:

• Increase the capital works tax deduction (depreciation) rate from 2.5% to 4% per annum.
• Reduce the final withholding tax rate on eligible fund payments from managed investment trust (MIT) investments from 30% to 15%.

These incentives are applicable to build-to-rent projects that offer 50 or more apartments for rent to the general public. The dwellings must be held under a single ownership for a minimum of 10 years before they can be sold, and landlords must provide a minimum lease term of 3 years for each dwelling.

The reduced MIT withholding tax rate for residential build-to-rent will take effect from 1st July 2024. The Government will engage in a consultation process to determine the specific implementation details, including any required minimum proportion of affordable tenancies and the duration of single ownership retention for the dwellings.

 Increase of tobacco excise and duty from September

From	1 September 2023

Starting from 1st September 2023, the tobacco excise and excise-equivalent customs duty will undergo a 5% annual increase for a period of 3 years, in addition to regular indexing. Moreover, the duty on products subject to per kilogram excise and excise-equivalent customs duty (such as roll-your-own tobacco) will also see an increase. The “equivalisation weight” will be gradually reduced from 0.7 to 0.6 grams on 1st September each year, starting from 2023, and the new weight will be fully implemented by 1st September 2026.

This measure is anticipated to result in a revenue increase of $3.3 billion and lead to a $290 million rise in GST payments to the states and territories over a span of 5 years, starting from 2022-23.

Heavy vehicle user charge increase

From

2023 – 24

The Heavy Vehicle Road User Charge will increase by 6% per year for 3 years starting from 2023-24, resulting in a rate of 32.4 cents per litre of diesel in 2025-26. The current rate of 27.2 cents per litre will progressively rise over this period.

Tax law changes for general insurers

From	1 January 2023

The implementation of the new accounting standard, AASB17 Insurance Contracts, by the Australian Accounting Standards Board, has resulted in a misalignment between tax law and accounting standards. To address this, a legislative amendment will be introduced to allow general insurers to use audited financial reporting information based on the new standard when filing their tax returns. This will enable them to maintain consistency in their reporting practices.

Clean building MIT withholding tax concession extended

From	1 July 2025

The clean building managed investment trust (MIT) withholding tax concession will now be expanded to include eligible data centres and warehouses that meet the required energy efficiency standard. This extension applies to constructions starting after 7:30pm AEST on 9 May 2023. Additionally, the minimum energy efficiency requirements for both new and existing clean buildings will be raised to a 6-star rating from either the Green Building Council Australia or the National Australian Built Environment Rating System. The Government will engage in consultations to establish transitional arrangements for existing buildings.

Tax treatment of exploration and mining, quarrying and prospecting rights

From	Expenditure incurred from 21 August 2013

As previously stated, the Government plans to make changes to the Petroleum Resource Rent Tax (PRRT) to provide clarity on the definition of ‘exploration for petroleum’. The amendment will specify that exploration activities are limited to the process of discovering and identifying the existence, extent, and characteristics of petroleum resources. It will exclude activities and feasibility studies focused on assessing the commercial viability of extracting the resource. This clarification aims to provide a clear distinction between exploration and activities related to commercial recovery, ensuring appropriate taxation within the petroleum sector.

Also, from 7:30pm AEST, 9 May 2023, the tax treatment of depreciation deductions for mining, quarrying, and prospecting rights will be revised. The clarification ensures that deductions will only begin when these rights are actively used, rather than when they are simply held. This measure aims to align the tax treatment with the actual utilization of the rights, ensuring a fair and accurate depreciation calculation for mining, quarrying, and prospecting activities.

Bringing forward tax on natural gas

Date	Consultation later 2023

The Government will introduce amendments to the Petroleum Resource Rent Tax (PRRT) targeting deductions and implementing integrity measures for the offshore LNG industry. Consultation on these changes will take place in 2023. It is expected that this measure will result in a revenue increase of $2.4 billion over a five-year period starting from 2022-23. Additionally, the Australian Taxation Office (ATO) will receive $4.4 million in funding to administer and ensure compliance with these amendments.

Development of Hydrogen industry

From

2023-24

Over $2bn will accelerate Australia’s hydrogen industry, drive clean energy sectors, and enable global hydrogen supply chains. The Hydrogen Headstart program will support renewable hydrogen investment, while the Guarantee of Origin scheme, funded with $38.2m, will certify renewable energy and track emissions, including hydrogen.

Critical technology industry support

From

2022-23

$116m over 5 years will foster critical technology development, including integrating quantum and AI into businesses. Initiatives include a Challenge Program for quantum projects, expanding the National AI Centre, establishing the Australian Centre for Quantum Growth, and aiding SMEs in adopting AI. Additionally, the Powering Australia Industry Growth Centre will contribute to advanced technology and skills for the Australian Made Battery Plan.

Child care workforce support

From

2022-23

The Early Childhood Education and Care (ECEC) sector will receive support through measures including subsidizing services with $34.4 million over 5 years, providing financial assistance of $33.1 million for teacher education practicums, and allocating $4.8 million for practicum exchanges for ECEC workers.

15% pay increase for Aged Care Workers

From

2022-23

$515 million over 5 years will fund the outcome of the Aged Care Work Value Case, raising award wages by 15% for various aged care workers from 30 June 2023. The increase will be offset by temporarily reducing the residential aged care provision ratio.

‘Patent Box’ regime scrapped

From

2022-23

The Patent Box regime, which offered a concessional tax rate of 17% on patent-derived income for R&D conducted in Australia, has been completely scrapped. Originally intended for medical, biotech, agriculture, and emissions industries, it is no longer in effect.

Streamlining excise administration for fuel and alcohol

From	1 July 2024

The implementation of the fuel and alcohol excise compliance streamlining measure from the 2022-23 March Budget has been rescheduled to commence on 1 July 2024.

Film industry location offset

From

2022-23

In order to encourage investment from major screen productions and create more employment and training opportunities, the Location Offset rebate rate will be raised to 30%. Additionally, the minimum Qualifying Australian Production Expenditure thresholds will be increased to $20 million for feature films and $1.5 million per hour for television series.

Superannuation & investors

Non-arms length income rules clarification

From	Expenditure that occurred after the 2018-19

The non-arms length income (NALI) rules aim to prevent artificial inflation of superannuation fund balances and accessing preferential tax treatment by not recognizing expenses provided by a related party at a reduced rate. Proposed amendments suggest capping NALI taxable income to twice the level of a general expense. Contributions will be excluded from NALI taxable income, and expenditure before the 2018-19 income year will be exempt. Large APRA regulated funds would be exempt from NALI provisions for both general and specific expenses, based on Treasury consultation recommendations. Awaited legislation will clarify details.

30% tax on super earnings above $3m

From	1 July 2025

From 1 July 2025, individuals with a total superannuation balance exceeding $3 million will face an additional 15% tax on earnings. The tax calculation considers contributions, withdrawals, and both realized and unrealized gains, with negative earnings carried forward. Defined benefit scheme interests will be valued and taxed similarly to other interests. Individuals can choose to pay the tax personally or from their superannuation fund, and those with multiple accounts can designate the paying fund. This measure is expected to raise tax receipts by $950 million and payments by $47.6 million over a 5-year period starting from 2022-23.

Should you please have any question in regards to above, please feel free to contact our friendly team in Pitt Martin Tax at 0292213345 our 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.

澳大利亚联邦2023-2024年度预算于2023年5月9日公布。如往常一样，在本文中，我们主要关注企业和养老金税务变化的详细信息。因为考虑到本次预算中个人税务没有太多变化，包括对备受争议的第三阶段税率削减的无任何修正，所以暂且不做解述。

企业和雇主

2万澳元的小企业即时资产抵扣

日期	2023 – 2024财年

在2023年7月1日至2024年6月30日期间使用或安装的符合条件的折旧资产，其价值在2万澳元以下的小型企业（综合营业额低于1,000万澳元）可以全额扣除。这意味着他们可以在购买和使用的同一年申报税务扣除。如果企业注册了商品与服务税（GST），则资产成本必须在扣除GST税额后低于2万澳元；否则，包括GST税。该扣除适用于每个资产。价值为2万澳元或以上的资产可以放入折旧池中。选择退出简化折旧制度的小型企业重新进入该制度的暂停将继续到2024年6月30日。临时全额扣除规则将于2023年6月30日结束，因此企业在购买资产时应考虑此截止日期

为能源节效而提供的2万澳元小型企业激励措施。

日期	2023 – 2024财年

小型和中型企业年营业额低于5000万澳元，可以享受符合电气化和能源效率支持的符合条件的折旧资产额外的20%扣除。企业可以获得多达2万澳元的额外扣除，总支出上限为10万澳元。该激励措施适用于电气化供暖和制冷系统、节能冰箱和电磁炉等资产的购置，并包括电池和热泵的安装。不包括电动车辆、可再生电力发电设备、基础设施工程以及未连接到电网或依赖化石燃料的资产。为了符合额外扣除的条件，符合资格的资产或升级必须在2023年7月1日至2024年6月30日期间首次使用或安装完毕。    

增加员工养老金的支付频率

开始	2026 年7月1日

从2026年7月1日开始，雇主将有义务在员工的工资发放日当天支付其养老金。目前，养老金支付是每季度进行一次。政府计划进行咨询过程，以最终确定此措施的详细信息，并计划在2024-25年度联邦预算中提供更多信息。

小型企业澳大利亚税务局合规事项变更

开始

2024年7月1日

为减轻小型企业的合规负担，采取了几项措施来简化文书工作，包括：

• 从2024年7月1日开始，小型企业可以选择授权他们的税务代理代表他们提交多个一键式薪酬系统申报。

• 自2024年7月1日起，澳大利亚税务局将减少使用支票进行所得税退款。

• 自2025年7月1日起，小型企业将被允许有最多4年的时间对其所得税申报表进行修正，这是通常2年的期限的延长。

降低小型企业所得税预缴税和商品服务税增长指数

日期	2023 – 2024 财年

通常，通过使用GDP增长因子来调整商品与服务税（GST）和所得税预缴税的分期付款金额（PAYG Instalment）。然而，对于2022-23财政年度，政府将这一因子降低至2%，而不是预期的10%。现在，对于2023-24财政年度，政府将该增长因子设置为6%，而不是通常的12%。这个6%的增长率将适用于符合资格标准并使用相应分期付款方法的中小型企业的2023-24财政年度分期付款。这些分期付款将在修订立法生效后到期，标准是商品与服务税分期付款的年度综合营业额最多为1000万澳元，所得税预缴税分期付款的年度综合营业额最多为5000万澳元。

小型企业申报罚款豁免计划

日期	2023年6月1日 – 2023年12月31日

年营业额低于1000万澳元的小型企业将有机会参加申报罚款豁免计划。该豁免计划将免除在2023年6月1日至2023年12月31日期间申报的原本截止日期为2019年12月1日至2022年2月29日期间未申报的税务报表的未申报罚款。

将混合动力汽车排除在FBT免税范围之外

日期

2025年4月1日

自2025年4月1日起，插电式混合动力汽车将不再符合适用于符合条件的电动汽车的边际利益税（FBT）免税规定。然而，2022年7月1日至2025年3月31日期间达成的安排仍将符合FBT免税规定，如果在2025年4月1日之前该车已经免税，并且雇主有法律约束承诺在此日期之后继续提供私人使用车辆。

阻止资本筹集所提供的免税分配开始日期已被推迟。

日期	2022年9月15日

在2016-17财政年度，政府宣布其意图阻止股东从以资本筹集为基础的分红中受益。预算中重申了这一承诺，新的实施日期为2022年9月15日。 根据此措施，如果以下条件成立，实体支付的分配（股息）将被视为由资本筹集资金：

• 分配偏离实体定期进行此类分配的惯例。
• 实体发行了股本利益。
• 在考虑所有相关情况时，合理得出以下结论之一：
  • 发行任何股本利益的主要效果是直接或间接资助了全部或部分分配。
  • 发行或促成发行利益的实体出于资助全部或部分分配的目的。

该提议的变化旨在防止利用特定资本筹集来资助免税股息的人工安排，从而允许分配免税股息所产生的红利抵免。政府担心这种安排涉及操纵系统，使现有股东能够从红利抵免和公司内产生这些减免的保留利润中受益。 如果实施，受影响的股息的直接或间接收款人将无资格获得税收抵免，并且红利抵免金额不会计入其应纳税收入。此外，这些股息将不免除非居民代扣税。 该措施最初的适用日期定为2016年12月19日，但已将其重新安排为2022年9月15日。 此措施在2023年2月16日提交给议会的《财政部法律修正案（2023年措施第1号）法案2023》中进行了概述。

15%最低税率适用于跨国和国内的大型企业

开始

2024年1月1日

政府将实施OECD的两大支柱解决方案的关键要素，包括：

• 对大型跨国企业实施15%的全球最低税率，从2024年1月1日起生效的“收入纳入规则”和从2025年1月1日起生效的“低税利润规则”。

• 从2024年1月1日起实施的15%的国内最低税率。

这些税收基于OECD的全球反税基侵蚀模型规则，确保大型跨国企业在其经营所在的每个司法管辖区缴纳最低水平的税款。如果居民国内的跨国母公司或子公司的收入低于15%，澳大利亚将有权对其进行补缴税款。这些最低税收规则适用于全球年收入达到7.5亿欧元（约合12亿澳元）或更高的大型跨国企业。

税收优惠措施针对建造租赁住房发展项目

开始

2023年5月9日

根据先前的公告，政府将为建造租赁住房项目引入具有吸引力的激励措施。对于自澳大利亚东部标准时间2023年5月9日晚7:30后开始建设的符合条件的新建租赁住房项目，政府将：

• 将资本工程税务扣除（折旧）率从2.5%提高至4%每年。

• 将适用于受托投资管理信托（MIT）投资的资金支付最终预扣税率从30%降低至15%。

这些激励措施适用于提供50套或更多公寓供公众出租的租赁住房项目。住宅必须在同一所有权下持有至少10年，然后才能出售，并且房东必须为每套住宅提供最低为3年的租约。

对于住宅建造租赁的降低的MIT预扣税率将于2024年7月1日生效。政府将进行磋商以确定具体的实施细节，包括所需的最低可负担租赁比例和住宅单一所有权保留的期限。

烟草消费税和关税的增加

开始

2023年9月1日

自2023年9月1日起，烟草消费税和等效关税将每年增加5%，持续3年，并进行常规指数调整。此外，适用每公斤消费税和等效关税的产品（如卷烟烟草）的关税也将增加。从2023年起，每年9月1日开始，”等效化重量”将逐步从0.7克减少到0.6克，新的重量将在2026年9月1日全面实施。

预计此举将使财政收入增加33亿澳元，并在2022-23财年起的5年内使商品及服务税支付给各州和地区的金额增加2.9亿澳元。

重型车辆使用费增加

开始

2023 – 24

从2023-24年开始，重型车辆公路使用费每年增加6%，连续3年增加，到2025-26年将达到每升32.4澳分的柴油费率。当前的费率为每升27.2澳分，将在这个期间逐步上涨。

一般保险公司的税法变更

开始

2023年1月1日

为解决澳大利亚会计准则委员会实施的新会计准则AASB17《保险合同》与税法之间的不一致问题，将引入立法修正案，允许一般保险公司在提交税务申报时使用基于新准则的审计财务报告信息。这将使它们能够在申报实践中保持一致性。

清洁建筑物MIT预扣税优惠延长

开始

2025年7月1日

清洁建筑物受托投资信托（MIT）的预扣税优惠将扩展至符合所需能源效率标准的符合条件的数据中心和仓库。此扩展适用于从2023年5月9日晚上7:30 AEST开始的建筑项目。此外，新建和现有清洁建筑物的最低能源效率要求将提高至澳大利亚绿色建筑委员会或国家建筑环境评级系统的6星级评级。政府将进行磋商以建立现有建筑的过渡安排。

勘探和采矿、采石和勘探权的税务处理方式

开始	2013年8月21日后产生的费用

正如之前所述，政府计划对石油资源租赁税（PRRT）进行改革，以明确“石油勘探”的定义。修正案将具体规定勘探活动的范围仅限于发现和确认石油资源的存在、规模和特征的过程。它将排除旨在评估资源开采的商业可行性的活动和可行性研究。此项修正旨在明确勘探与商业开采相关活动之间的界限，确保石油行业内的税务处理恰当。

此外，从澳大利亚东部标准时间2023年5月9日晚上7:30起，将修订对采矿、采石和勘探权益的折旧扣除的税务处理方式。此次澄清规定扣除仅在这些权益得到积极利用时开始计算，而不是仅仅持有这些权益时。此举旨在将税务处理与权益的实际利用相一致，确保对采矿、采石和勘探活动进行公正准确的折旧计算。

提前征收天然气税

日期	2023晚些时间调研

政府将对石油资源租赁税（PRRT）进行修正，针对海上液化天然气（LNG）行业的扣除以及实施完整性措施。这些改变将在2023年进行磋商。预计这一措施将在2022-23年开始的五年期间增加24亿澳元的税收收入。此外，澳大利亚税务局（ATO）将获得440万澳元的资金来管理和确保执行这些修正案。

发展氢能产业

开始

2023-24

超过20亿澳元的投资将加速澳大利亚的氢能产业发展，推动清洁能源领域的发展，并促进全球氢能供应链的建设。其中，”Hydrogen Headstart”计划将支持可再生氢能投资，而”Guarantee of Origin”计划将获得3820万澳元的资金，用于认证可再生能源并跟踪排放情况，包括氢能的排放情况。这些举措旨在推动可再生氢能的投资和应用，确保可再生能源的可靠性和环境友好性，为澳大利亚在氢能产业方面取得领先地位提供支持。

支持关键技术产业

开始

2022-23

在未来5年内，政府将投入1.16亿澳元来促进关键技术的发展，包括将量子技术和人工智能应用于企业中。相关举措包括推出量子项目挑战计划，扩大国家人工智能中心，建立澳大利亚量子增长中心，并帮助中小企业采用人工智能技术。此外，澳大利亚工业增长中心还将为澳大利亚制造电池计划提供先进技术和技能支持。

幼教劳工支持

开始

2022-23

幼儿教育与照顾（ECEC）行业将通过一系列措施得到支持，包括在五年内为服务提供3440万澳元的补贴，为教师实习提供3310万澳元的财政援助，并为ECEC工作者分配480万澳元用于实习交流。

老年护工的薪资将增加15%

开始

2022-23

在接下来的五年里，将拨款5.15亿澳元用于支持老年护理工作价值评估结果，从2023年6月30日起将各类老年护理工人的最低工资提高15%。为了抵消这一增加，将临时降低居住型老年护理提供比率。

废除“专利盒子”制度

日期

2022-23

“专利盒子”制度已完全废除。该制度原本针对在澳大利亚进行的医疗、生物技术、农业和排放行业的研发，提供17%的税收优惠税率。然而，现在该制度已不再生效。

简化燃油和酒精的消费税管理

开始

2024年7月1日

自2022-23财年三月预算起，对燃油和酒精消费税合规流程的简化措施的实施已经调整为于2024年7月1日开始。

电影产业的地点补贴

开始

2022-23

为了鼓励大型影视制作的投资，并创造更多就业和培训机会，地点补贴率将提高至30%。此外，特色电影的最低合格澳大利亚制作支出门槛将增加至2,000万澳元，电视系列剧的最低门槛将为每小时150万澳元。

养老金和投资者

非常规交易收入（NALI）规则的澄清

开始	2018-19后产生的NALI

非常规交易收入（NALI）规则旨在防止通过不承认关联方以降低价格提供的支出来人为增加养老金基金余额并获得优惠税收待遇。拟议的修正案建议将NALI应税收入上限定为一般费用的两倍。缴费将被排除在NALI应税收入之外，2018-19财年之前的支出将获得豁免。根据财政部的咨询建议，大型受澳洲金融监管局（APRA）监管的基金将免除NALI规定的一般和具体费用。待发布的法规将澄清详细内容。

确认超过300万澳元的养老金收益将征收30%的税款

开始

2025年7月1日

从2025年7月1日起，个人的总养老金余额超过300万澳元的部分将额外征收15%的税款。税款的计算将考虑缴费、提款以及已实现和未实现的收益，并将负收益进行结转。定义利益计划的权益将与其他权益类似进行估值和征税。个人可以选择从个人账户或养老金基金支付税款，对于拥有多个账户的个人，可以指定支付款项的养老金基金。预计这项措施将在从2022-23年开始的五年内，使税收增加9.5亿澳元，支付款增加4760万澳元。

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。

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