将家族企业交接给下一代不仅仅是一种理论上的传承，更是一个极力需要富裕家族的实际努力的过程。这个过程涉及将业务运营、所有权和规划战略传递给下一代，以确保从以业务为中心的家族向以投资为重心的家族的平稳转变。成功的家族企业继承的关键在于提前积极沟通，而不是等待关键事件或退休时才匆忙交接。

家族企业继承涵盖了几个关键方面：业务职责的转移、所有权的转变、战略规划以及从家族经营企业向投资导向精英团体的演变。这不仅仅是一个家族经营企业的问题，更是培养商业可持续性思维的问题。

在澳大利亚，普华永道家族企业的一项调查报告显示，虽然三分之一的家族企业预计在五年内下一代将成为重要的股东，但仅有25%的家族企业拥有全面的、存档的、商议过的传承计划。继承交接的方法可以各不相同，但重点通常围绕着在一段时间内或在特定时刻转让股权，这往往涉及如何支付股权的考虑。或者，这部分股权过渡可能最终会成为遗产的一部分。

然而，这个继承过程并非没有挑战。以下是需要仔细关注的六个重要领域：

1. 下一代的能力和意愿：在继承进行之前，评估下一代家庭成员是否具备成功过渡所需的技能和意愿至关重要。这个过渡可能是由保护家族传承的目标或为下一代提供稳定的业务平台的目标驱动的。这些目标取决于下一代的准备情况和技能。明确传达期望至关重要。

2. 平稳移动资本：同时，需考虑退出一代的资本需求。高额的资本需求对企业和股权利益相关者都会施加压力。通常，年轻一代缺乏足够的资本来买断老一代。这可能需要出售方继续投资或企业增加债务，两者都需要可持续性评估。

3. 结构化的薪酬规划：继承的过渡应加强薪酬的正式性。根据个人需求而不是角色职责来处理所有者薪酬等非正式方法可能会导致薪酬过高或过低。在代际交接中，需要更正式的薪酬框架，将薪酬与角色相匹配，确保公平的报酬和明确的绩效激励。

4. 管理权力过渡：传递运营控制权和决策权通常是一个微妙的问题。提前设定关于控制权过渡的期望和协议非常重要。不明确的管理结构可能会产生混淆或决策空白。在即将到来的一代希望在决策中拥有自主权，而退出的一代则希望基于经验保留影响力时，可能会出现分歧。提前澄清控制权的过渡可以减少决策管理时的紧张情绪。

5. 设定过渡期望和时间表：继承交接是一个过程，需要管理好期望，以避免因沮丧而使过程偏离轨道。延长的过渡阶段可能是有益的，特别是如果老一代打算逐渐减少他们的参与。这种分阶段的方法有助于管理变革，也有助于促进收入和资本提取。

6. 正式的管理结构：在继承交接中，保持董事会、股东和管理层之间的角色明确区分变得更加重要。这些结构的正式性很重要，需要明确定义角色和期望。一些家族使用家庭章程来概述规则，而其他家族则寻求外部咨询团队，以确保独立的专业知识为决策做出贡献。

总之，家族企业继承交接的成功在于精心的规划、透明的沟通、谨慎的财务和结构化的管理。这个复杂的过程涉及评估能力、管理财务、处理运营转变以及维持结构化的治理，确保过渡不仅保持业务，还维护家族的团结和价值观。最终的目标不仅仅是传承遗产，还要促进一个有共同目标感的、具有韧性的企业的成长。

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.

Transitioning a family business to the next generation is not just a theoretical legacy; it’s a practical endeavour that goes beyond wealthy clans. This process involves passing on the business operations, ownership, and planning strategies to ensure the smooth transformation from a business-centred family to one focused on investments. The key to successful generational succession lies in proactive communication, well in advance, rather than waiting for pivotal events or retirement triggers to formalize the transition.

Generational succession encompasses several crucial aspects: the transfer of business responsibilities, the shift in ownership, strategic planning, and the evolution from a family-run enterprise to an investment-oriented unit. It’s not merely about being a family running a business; it’s about fostering a mindset of business sustainability.

In Australia, a survey by PwC’s Family Business reports that while one-third of family businesses anticipate the next generation becoming major shareholders within five years, only a mere 25% have established a strong, well-documented, and openly shared succession plan. The methods to execute the transfer can vary widely, but the focus generally revolves around transferring equity either over a period or at a specific juncture, often involving some type of payment considerations. Alternatively, part of this equity transition might eventually become a part of the estate.

However, this transition process is not without its challenges. Here are six important areas that require careful attention:

1. Next Generation’s Capability and Enthusiasm: Before progressing, it’s vital to gauge whether the upcoming family members possess the skills and willingness required for a successful transition. This transition may be driven by goals like preserving the family legacy or providing a stable business platform for the next cohort. These goals rely on the next generation’s readiness and skills. Effective communication of expectations is imperative.

2. Moving Capital Smoothly: Exit-generation’s capital needs must be considered. High capital needs pressure both business and equity stakeholders. Often, younger generations lack sufficient capital to buy out seniors. This may necessitate continued investment by vendors or increased business debt, both needing sustainability assessment.

3. Structured Compensation Planning: Transition should elevate remuneration’s formality. Informal approach like handling owner remuneration based on personal needs rather than role responsibilities can lead to overcompensation or underpayment. Under generational succession, there’s a need for a more formal compensation framework that aligns pay with roles, ensuring equitable compensation and clarity in performance incentives.

4. Managing Authority Transition: Passing on operational control and decision-making authority is often a delicate matter. Setting expectations and agreements ahead of time about the transition of control is crucial. Unclear management structures can create confusion or a void in decision-making. Disagreements can arise when the incoming generation desires autonomy in decision-making, while the outgoing generation seeks to retain influence based on experience. Clarifying the transition of control in advance can minimise tension.

5. Setting Transition Expectations and Timeline: Generational succession is a process, requiring managed expectations to avoid derailment due to frustration. An extended transition phase can be beneficial, particularly if the older generation intends to scale down their involvement gradually. This phased approach aids not only in managing change but also in facilitating income and capital withdrawals.

6. Formalizing Management Structure: Maintaining clear distinctions between the roles of the board, shareholders, and management becomes even more crucial during generational succession. The formality of these structures is important, with clearly defined roles and expectations. Some families use a family constitution to outline rules, while others seek external advisory groups to ensure independent expertise contributes to decisions.

In conclusion, the success of generational succession lies in careful planning, transparent communication, financial prudence, and structured management. This complex process, involving evaluating capabilities, managing finances, handling operational shifts, and maintaining structured governance, ensures that the transition not only sustains the business but also upholds the family’s unity and values. The ultimate objective is not just passing on a legacy but facilitating the growth of a resilient business with a shared sense of purpose. We are here to assist you in skilfully navigating the process of effectively handling generational shifts. Feel free to discuss with us how we can support you in creating a well-structured pathway for a successful transition.

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.

你拥有一块非常适合进行分割的土地，并与市政当局、建筑商和银行已经商定了所有细节。但是，一个重要的方面被忽视了；税务影响。

许多小规模开发商常常认为他们的税务风险很小，但事实并非总是如此 – 分割项目的税务处理可能会显著影响合规、现金流和项目的财务可行性。

澳大利亚税务局最新出台的指导文件详细说明了小规模分割项目的税务影响。我们将关注其中一些重要问题：

土地分割的税务处理

当分割土地时，即使是小规模的分割，税务处理也可能迅速变得复杂。税务要根据具体情况而定。你不能仅仅因为是一个小开发项目就认为最终销售所得的利润会自动被视为资本收益并有资格获得资本增值税减免。

一般来说，如果你个人拥有一处长期以来私人使用的房产，你将其分割并出售新创建的地块，那么可能需要对所获得的任何收益缴纳资本增值税。该收益是从你首次获得土地的时间点开始计算的，尽管你需要将房产的初始成本分摊到分割后的地块上。如果你正在分割一个包含你住宅的土地，即使这块土地一直以来仅被用于与你的住宅相关的私人用途，通常主要住宅豁免也不适用。

如果一处房产最初是联合拥有的，但随后被分割并在业主之间进行了分配，即使尚未将土地出售给无关联方，通常也会立即触发税务后果。这种情况被称为”分隔（Partition）”，从税务角度处理起来可能较为复杂。

房地产开发

那么如果你决定开发这块土地呢？将土地分割、建造房屋或复式住宅，然后出售新建筑，这在很多情况下都是很常见的。

当有人开发房地产的目的是在短期内以盈利为目的，出售成品房时，存在这样一种风险，即盈利可能将会被视为普通收入，而不是按照资本增值税规则处理，从而此人会受限制获得资本增值税减免（如50%的资本增值税减免），并且有可能会诱发商品与服务税责任。即使是一次性的房地产开发，这种情况也可能会面临同样问题。

案例示范

我们以康拉德的案例来说明。他于2001年7月以30万澳元的价格购得了他的住房。到了2020年7月，他考虑将他的地产分割成俩块，一块自己继续自住，一块用来建造一栋新房，并出售。估值报告显示，原房屋和其土地如今价值36万澳元（60%），而分割出来的地块价值24万澳元（40%）。康拉德获得了40万澳元的贷款用于开发，并于2021年7月以121万澳元（包括商品与服务税GST）的价格出售了这块地产。

• 康拉德的总经济收益为58万澳元。
• 这种收益来自销售所得（110万澳元，不包括GST）减去开发费用（40万澳元）和新分割地块的初始成本（12万澳元, 即原始价格30万澳元的40%）。
• 从获得土地开始到开始盈利活动（2020年7月1日）期间，新分割地块价值的增加应被视为资本收益。
• 新分割地块的价值为24万澳元，初始价格是12万澳元，所以资本收益为12万澳元。
• 根据50%的资本增值税减免，折扣后的资本收益为6万澳元。
• 从开始盈利活动到销售时新分割地块和房屋价值的增加应视为普通收入。
• 净利润（46万澳元）基于销售所得（110万澳元）、开发费用（40万澳元）和地块价值（24万澳元）计算。

除非康拉德正在经营一份生意，否则他不能在开发费用发生时扣除它们；然而这些费用可以用来抵消销售时的利润。如果康拉德决定在开发完成后不出售房产，这将使所涉及的所得税和商品与服务税处理更加复杂化。

是否需要注册商品与服务税（GST）？

如果你是一个拥有私人土地的分割者，该土地已被用于私人用途，那么你可能不需要注册商品与服务税，尽管这取决于具体情况。然而，如果你从事房地产开发业务，或进行商业化的一次性项目，那么你很有可能需要注册商品与服务税。

对于康拉德的情况，因为开发后的土地预计销售价格超过了75,000澳元的商品与服务税门槛，他很可能需要注册商品与服务税。这意味着：

• 对于出售价格的“默认”商品与服务税应缴额为11万澳元（除非适用商品与服务税差额方案以减少商品与服务税应缴额）。
• 需要通知购买者在结算时扣除并支付给澳大利亚税务局的金额。
• 有资格根据常规商品与服务税规则，申请开发费用4万澳元的商品与服务税抵免。
• 必须通过填写营业活动报告来报告这些交易。

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.

You possess a piece of land that is ideal for a subdivision. All the necessary arrangements have been sorted out with the Council, builders, and the bank. However, a crucial aspect has been overlooked: the tax implications.

Many small-scale developers often assume that they will face minimal tax risk. Nevertheless, this assumption isn’t always accurate, as the tax treatment of a subdivision project can significantly influence cashflow and the project’s financial feasibility.

Recent guidance from the Australian Taxation Office (ATO) delves into the tax consequences of small-scale subdivision projects. Let’s explore some key points:

Tax Treatment of Subdivision: When subdividing land, the tax treatment, even for a small subdivision, can rapidly become intricate. Taxation depends on the specific circumstances. One should not presume that just because the development is small, any eventual sale profit will automatically be considered as a capital gain, qualifying for Capital Gains Tax (CGT) concessions.

Generally speaking, if you personally own a property that has been used for private purposes over an extended period and you divide and sell the newly created lots, capital gains tax may apply to any profit obtained. The gain is calculated from the moment you acquired the land, though you’ll need to divide the property’s initial cost among the subdivided lots. If you’re subdividing a property that includes your primary residence, the main residence exemption typically won’t apply if you sell a subdivided block separately from the main block, even if the land was solely used for residential purposes related to your home.

If a property is initially co-owned but then subdivided, distributing the lots among the owners, this usually triggers immediate tax consequences, even before selling to an unrelated party. Such arrangements, known as ‘Partitioning’, can be challenging to manage from a tax standpoint.

Property Development: What if you decide to develop the land? It’s quite common for individuals to subdivide and develop their property by constructing a house or duplex, followed by selling the new structure.

When someone develops a property with the intention of selling the finished product for a short-term profit, there’s a possibility that it will be treated as income rather than falling under capital gains tax rules. This may limit access to CGT concessions, such as the 50% CGT discount, and often result in GST obligations. This applies even to isolated property developments.

Illustrative Case: Let’s consider an example involving Conrad. He acquired his home in July 2001 for $300,000. By July 2020, he explored subdividing his property, constructing a new house, and selling it. A valuation revealed that the original house and land were now worth $360,000 (60%), while the subdivided lot was valued at $240,000 (40%). Conrad obtained a $400,000 loan for the development and sold the property for $1,210,000 (GST inclusive) in July 2021.

For Conrad’s situation:

• Conrad’s total economic gain was $580,000.
• This gain stemmed from sale proceeds ($1,100,000, excluding GST) minus development expenses ($400,000) and the initial cost of the subdivided lot ($120,000 which is 40% of the acquisition cost $300,000).
• The increase in value of the subdivided lot from acquisition (July 2001) to the start of profit-making activities (July 2020) qualifies as a capital gain.
• The capital gain for the subdivided lot ($240,000 in July 2020 minus $120,000 initial cost proportion of acquisition) is $120,000.
• With the 50% CGT discount (as Conrad held the subdivided lot for more than 12 months), the discounted capital gain is $60,000.
• The increase in value of the subdivided lot from the start of profit-making activities to the sale is treated as ordinary income.
• The net profit ($460,000) considers sale proceeds ($1,100,000) minus development expenses ($400,000), and the lot’s value ($240,000).

Unless Conrad is engaged in a business, he can’t deduct development expenses as they’re incurred; instead, they impact the net profit upon sale. If Conrad opted not to sell after development, it would complicate income tax and GST treatment.

GST Considerations: For individuals subdividing land held for private use, GST registration might not be necessary, depending on circumstances. However, engaging in a property development business or a business-like one-off project could require GST registration.

In Conrad’s case, since the projected sale price exceeded the $75,000 GST threshold, he likely needs to register for GST. This entails:

• A ‘default’ GST liability of $110,000 on the sale price (unless the GST margin scheme applies).
• Notifying the purchaser of the amount to withhold and remit to the ATO.
• Eligibility to claim $40,000 credits for GST within development expenses, adhering to regular GST rules.
• Reporting these transactions through business activity statements.

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.

120%科技与技能支出抵扣是澳大利亚2022-23联邦财政预算中为中小型企业（SME）引入的税收激励措施。该提升允许符合条件的中小企业对与科技技术、技能和员工培训相关的某些费用支出进行120%的税收抵扣。

在上一篇文章中，我们讨论了2万澳元的科技投资抵扣的资格要求和详细情况。本文将重点介绍技能提升和员工培训的费用抵扣，总结为以下要点：

技能和培训抵扣可用于中小企业为员工提供的外部培训课程，企业将享受120%的税收抵扣的优惠政策。该政策的目标是帮助中小企业通过提升员工技能和提高生产力来扩大其劳动力规模。

谁有资格获得技能和培训抵扣？

只有对企业的员工的培训才有资格获得抵扣。个体经营者、合伙企业的合伙人、独立承包商和非员工不符合资格。此外，配偶、合伙人或受托人等关联人员也不符合资格。

技能和培训抵扣的规则：

• 培训课程的注册必须在2022年3月29日晚7:30（澳大利亚东部标准时间）至2024年6月30日之间完成。
• 培训费用必须本身依照税法具有抵扣资格，也就是说，培训与企业收入的获取必须相关。
• 培训必须由注册培训机构提供，该机构必须向企业收费（直接或间接）。
• 培训必须面向企业员工，并在澳大利亚境内以面对面或在线方式提供。
• 培训机构不能是企业本身或企业的关联人员。

培训费用包括哪些支出？

培训费用包括培训本身产生的费用，以及与培训课程有关的书籍或设备等附带费用。然而，这些附带费用只有在培训机构向企业收取这些费用时才符合抵扣条件。

如何计算额外的抵扣？

额外的抵扣计算为企业通常可以扣除的支出的20%。例如，如果企业在合规的培训上花费了10,000澳元，额外的抵扣将为10,000澳元的20%，即2,000澳元。这个额外的抵扣不会以现金形式退回，而是用于减少企业的应税收入。

哪些机构可以提供符合抵扣的培训？

并非所有由公司提供的培训课程都符合抵扣的资格。只有由注册培训机构提供的课程才符合资格。通常，这些是通向某种行业资格或学历的职业培训课程，而不是职业发展课程。

符合资格的培训机构将会由以下组织注册：

• 高等教育质量与标准局（TEQSA）

• 澳大利亚技能质量管理局（ASQA）

• 维多利亚州注册与资格局

• 西澳大利亚培训认证委员会

值得注意的是，虽然并非所有课程都由注册培训机构提供，但仍有很多课程符合资格，例如大学提供的短期课程或为提升技能而设计的灵活课程，但不包括学位课程。

如果您的企业符合资格并进行了符合条件的支出，请务必记录及保留相关文件、并确保遵守规定，以最大程度地进行抵扣。您也可以咨询税务专业人士或会计师以寻求专业的意见及计划。

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 120% technology and skills ‘boost’ deduction is a tax incentive introduced in the 2022-23 Federal Budget for small and medium-sized businesses (SMEs) in Australia. The boost allows eligible SMEs to claim a 120% tax deduction for certain types of expenses related to technology, skills, and training for their staff.

In the last article, we discussed the eligibility requirement and details of the $20k technology investment boost. This article will be focused on the Skills and Training Boost, which breaks down into the following key points:

The Skills and Training Boost

The Skills and Training Boost provides a 120% tax deduction for external training courses offered to employees. The goal of this boost is to help SMEs grow their workforce by upskilling employees and improving their efficiency.

Who qualifies for the Skills and Training Boost?

Only employees of the business are eligible for the boost. Sole traders, partners in a partnership, independent contractors, and non-employees do not qualify. Additionally, associates, for example, spouses or partners, or trustees of a trust, are also not eligible.

Rules for the Skills and Training Boost:

• Registration for the training course must have occurred from 7:30 pm (AEST) on 29 March 2022 until 30 June 2024.
• The training must be deductible to the business under ordinary rules, meaning it must be related to how the business earns its income.
• The training must be delivered by a registered training provider, and the provider must charge the business (either directly or indirectly) for the training.
• The training must be for employees of the business and must be delivered in-person in Australia or online.
• The training provider cannot be the business itself or an associate of the business.

What can be included in the Training Expenditure?

Training expenditure includes the costs of the training itself, as well as incidental costs such as books or equipment necessary for the training course. However, these incidental costs are eligible for deduction only if the training provider charges the business for these expenses.

How is the bonus deduction calculated?

The bonus deduction is calculated as 20% of the amount of expenditure the business could typically deduct. For example, if a business spends $10,000 on eligible training, the bonus deduction would be 20% of $10,000, which equals $2,000. This bonus deduction is not received in cash but is used to reduce the business’s taxable income.

What organizations can provide training for the boost?

Not all training courses provided by companies will qualify for the boost. Only courses charged by registered training providers within their registration will be eligible. Typically, these are vocational training courses that lead to a trade or contribute to a qualification, rather than professional development courses.

Qualifying training providers are registered by organizations such as:

• Tertiary Education Quality and Standards Agency (TEQSA)
• Australian Skills Quality Authority (ASQA)
• Victorian Registration and Qualifications Authority
• Training Accreditation Council of Western Australia

It’s worth noting that while not all courses may be delivered by registered training organizations, there are still plenty of eligible options available, particularly short courses offered by universities or flexible courses designed for upskilling rather than degree qualifications.

Conclusion

If your business is eligible and has made eligible expenses, it’s essential to keep track of the documentation and ensure compliance with the rules to maximise the deductions. Consulting with a tax professional or accountant can also be beneficial in navigating the complexities of these deductions.

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.

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

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.

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

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.

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

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.

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

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.