Electric cars are becoming increasingly popular as a more environmentally-friendly and cost-effective alternative to traditional petrol or diesel vehicles. As a result, many people are wondering how tax applies to electric cars. The Australian Taxation Office (ATO) has released updated information on electric vehicles just in time for the Fringe Benefits Tax (FBT) year that began on April 1.

Under the new regulations, employers can potentially qualify for an FBT exemption when providing employees with the use of a zero or low emissions vehicle, regardless of whether it is through a salary sacrifice arrangement or not. The exemption applies if the value of the car is below the luxury car tax threshold ($84,916 for 2022-23) for fuel-efficient vehicles when it was initially purchased, and if the vehicle is both first held and used on or after July 1, 2022. The FBT exemption covers associated benefits, such as registration, insurance, repairs, maintenance, and fuel, but not the charging stations.

Employees are still required to report the value of the fringe benefit on their income statement and tax return, which is taken into account when determining their adjusted taxable income for various areas, such as the Medicare levy surcharge, private health insurance rebate, employee share scheme reduction, and certain social security payments. The FBT exemption does not apply to sole traders, partners of a partnership, or shareholders of a company, unless the benefit is provided in their capacity as an employee or director of the entity.

If an employer provides a charging unit to an employee, FBT could be triggered. Nevertheless, employees can potentially claim depreciation deductions if they purchase a home charging unit for income-producing purposes.

In addition, the ATO has set a running cost rate of 4.20 cents per km for EVs provided to an employee from 1 April 2022 for FBT purpose and 1 July 2022 for income tax purpose. Like the other actual cost method to the normal motor vehicle, you can use actual electricity costs for tax claiming too.

In summary, if your employer provides you with the use of a zero or low emissions vehicle, there is an FBT exemption that may apply. However, this exemption does not extend to home charging units. The cost of electricity can be calculated using the ATO’s set rate or actual costs if you can calculate them accurately. It is important to keep in mind that the value of the fringe benefit is still taken into account when working out the reportable fringe benefits of the employee.

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.

正好在2023年4月1日开始的福利税（FBT）年度，澳大利亚税局（ATO）最近发布了有关电动汽车税务的新细节。

电动车的福利税豁免

如果您的雇主为您提供分类为零排放或低排放车辆的使用权，那么从2022年7月1日起，雇主可能有资格获得福利税豁免，无论福利是通过工资转让（Salary Sacrifice）安排提供还是其他方式。福利税豁免通常适用于以下情况：

• 该汽车的价值在首次购买时低于节能车的豪华车税门槛（2022-23年为84,916澳元）。如果您购买的是二手电动汽车，则如果原销售价格超过相关豪华车税限制，则不适用福利税豁免；以及

• 该汽车于2022年7月1日或之后首次持有和使用。这意味着，如果该汽车在2022年7月1日或之后才向员工提供，即使该汽车在2022年7月1日之前购买，仍可能符合福利税豁免要求。

豁免还包括相关的福利，如：

• 注册

• 保险

• 维修或保养，以及

• 燃料，包括用于充电和运行车辆的电力。

但是，充电桩不在范围内（请参阅充电桩的税收规则适用情况？）。

虽然电动汽车的福利税豁免适用于雇主，但福利税价值仍将纳入计算可报告的员工福利（Reportable Fringe Benefits），即将福利价值报告在员工的收入报告上。虽然您不需要为报告的福利缴纳所得税，但它用于确定您的调整后可征税收入范围，例如医疗保健费附加费、私人医疗保险减免、雇员股票计划减免和某些社会保障的支付。

福利税FBT豁免不适用于谁？

根据其性质，福利税豁免仅适用于雇主向员工提供汽车的情况。合伙人和个体户经营者不是雇员，不能个人获得豁免权。如果您是信托受益人或公司股东，只有在以员工或实体董事的身份提供福利的情况下（您需要能够证明您在经营实体方面有积极的作用），才能享受豁免权。

充电桩的税收规则适用情况？

澳大利亚税局已确认，充电桩不在电动汽车的福利税豁免范围内。这意味着，如果雇主向员工提供充电装置，则可能会触发福利税。如果员工购买家用充电装置，并且该装置用于为创收目的的车辆充电，则可能可以在一定的收入年限内申请装置成本的折旧扣除。但是，如果员工仅将车辆用于私人目的，则充电装置的成本是私人费用，不可扣除。

那么电费成本呢？

我的一个朋友经常出差，以前总是产生大量旅行费用，直到他换成了电动汽车。现在他每公里只花费3澳分的电费。

由于往往很难区分家庭用电的用途，因此澳大利亚税局已制定了一项每公里4.20澳分的运营成本费率，用于提供给员工的电动汽车（从2022年4月1日开始适用于FBT，从2022年7月1日开始适用于所得税）。

如果您使用此费率，则不能同时减扣在商业充电站所产生的任何费用。只能二选一，而不能两者都减扣。如果您能够准确计算实际电费成本，则也可以选择使用实际电费成本。

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 ATO has recently published its final position (TR 2022/4) on trust distributions that pose a risk to the integrity of the tax system. Specifically, the ATO has clarified how section 100A, an integrity rule that aims to prevent distributions of trust income being used to shift tax liability to lower-taxed individuals or entities, will be applied. As a result, trusts distributing to adult children, corporate beneficiaries, and entities with losses may face higher taxes due to the ATO’s more aggressive stance.

To trigger section 100A, a “reimbursement agreement” must be in place at or before the time the income is appointed to a beneficiary. This rule does not apply to distributions to minor beneficiaries or those under a legal disability. If section 100A applies, the trustee is taxed on the income at penalty rates instead of the beneficiary being taxed at their own marginal tax rates.

Previously, section 100A exceptions protected beneficiaries under a legal disability or those receiving distributions as part of an ordinary dealing. However, the ordinary dealing exception is now under scrutiny, leaving some vulnerable to higher taxes. For example, a university student who is presently entitled to trust income may reimburse their parents for expenses incurred when they were a minor. This arrangement is high risk if the student has a lower marginal tax rate than their parents, as the parents are ultimately receiving the income’s real benefit. Circular distributions, such as when a trust distributes income to a company owned by the trust, which then pays dividends back to the trust, are also considered high risk by the ATO. Other scenarios identified as high risk include when a beneficiary is a company or trust with losses that is not part of the same family group as the trust making the distribution, or when trustee of the trust issue units for the distribution owed to the beneficiary and the subscription price of the units is much higher than the market value. In these cases, the ATO views the arrangements as high risk from a section 100A perspective.

To ensure compliance, those with discretionary trusts should review all trust distribution arrangements in light of the ATO’s guidance and ensure that appropriate documentation is in place to demonstrate how funds relating to trust distributions are being used or applied for the benefit of the beneficiaries. The ATO’s new approach applies to entitlements before and after the publication of the new guidance, but entitlements arising before 1 July 2022 will not generally be pursued if they comply with the ATO’s previous guidance on trust reimbursement agreements or are low risk under the new guidance.

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.

ATO（澳大利亚税局）已经公布了其关于信托分配涉及的一些完整性规则如何应用的最终立场——这改变了分配给成年子女、公司受益人和具有亏损实体的信托的目标，因此，由于ATO更为激进的做法，许多家族将为此支付更高的税款。

100A条款

税法规定了一个完整性规则，即100A 条款，旨在处理信托收入名义上分配给受益人，但实际分配的经济利益由其他个人或实体所得。为了适用100A 条款，需要在收入分配给受益人的时候或之前，存在一项“报销协议”。这些规则不会影响对未成年受益人和其他受法定不利影响的受益人的分配。

如果信托分配被100A 条款所涵盖，通常会导致托管人按照罚款利率纳税，而不是受益人按照自己的边际税率纳税。虽然100A 条款自1979年以来就一直存在，但ATO一直缺乏关于如何处理100A 条款的指南。然而，现在情况不同了，ATO最近的指南（TR 2022/4）表明，许多涉及信托分配的方式可能存在风险。

100A 条款的适用，需要满足以下条件：

•目前的权益（一个人或实体有权从信托中获得收入）必须涉及报销协议；

•协议必须规定向受益人以外的人提供利益；

•协议的一方或多方的目的是，某人在所得税年度中需要支付更少的所得税。

潜在高风险区域

直到最近，许多人都依赖于100A条款中的例外条款，这些例外条款防止规则适用于分配给法定不利影响人（例如未成年人）或其中安排是普通家庭或商业交易的一部分（“普通交易”例外）。现在，“普通交易”例外受到额外关注。

例如，假设一名大学生年满18岁且没有其他收入来源，被授予对10万澳元信托收入的目前权益。学生同意用这笔钱支付（减去他们需要向税务局支付的税款）补偿他们的父母，以弥补学生未成年时父母支出的费用。如果学生的边际税率低于父母，则这种情况可能被视为高风险，因为父母正在获得收入的真正利益。

税局还关注涉及循环分配的情况。例如，当信托将收入分配给由信托拥有的公司时，就可能发生这种情况。然后，公司再向信托支付股息，信托再将部分或全部股息分配回公司。以此类推。从100A条款的角度来看，税局认为这些安排存在高风险。

税局认为的潜在高风险常见情况包括：

• 受益人是有亏损的公司或信托，并且受益人不属于进行分配的信托的同一家族成员。

• 有资格从信托中获得分配的公司或信托将资金退还给受托人（即循环安排）。

• 受托人（或相关信托）向受益人发行单位（Unit），其金额被设置为抵消所拥有的权益，单位的市场价值低于认购价格，或者受托人可以在未经受益人同意的情况下这样做。

• 年满18岁的子女被授予权益，但款项支付给父母以补偿受益人年满18岁之前发生的费用。

接下来该怎么办？

如果您拥有一份家庭或自由裁量信托，那么很重要的一点就是根据ATO的指南检查所有信托分配安排，以确定这些安排所涉及的风险水平。同样重要的是，确保有适当的文件记录以证明与信托分配相关的资金是如何用于受益人的。

ATO的新方法适用于新指南发布前和发布后的权益，但对于2022年7月1日之前产生的权益，如果符合新指南下的低风险，或符合ATO关于信托偿还协议的先前指南，ATO通常不会追究责任。

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。

澳大利亚税务局（ATO）已经更新了关于居家办公时如何申报费用的方法。ATO已经“刷新”了申报费用的方式。从2022年7月1日开始，您可以选择使用新的“固定费率”方法（每小时67澳分）或“实际费用”方法，具体取决于您的情况哪种更好。无论哪种方法，您都需要收集并保留某些记录以进行申报。

申报任何扣除的首要问题是，您所承担的费用和您赚取收入的方式之间必须存在联系。如果您发生了某项费用，但它与您的工作无关，或者只部分与您的工作相关，那么您将不能扣除全部费用。

第二个关键问题是，您需要实际花费了居家办公相关的费用。例如，如果您与父母一起居住并且不承担家庭运营的任何费用，则即使您支付房租（ATO将其视为私下安排），您也无法因居家办公而申请扣除。

让我们详细了解一下：

新的“固定费率”方法

以前，对于2021-22财年，有两种固定费率可供选择：

•居家办公时发生的费用的一揽子费率为每小时80澳分（从2020年3月1日开始）。这个与COVID-19有关的费率旨在覆盖所有居家办公时发生的额外运营费用；或

•如果您有一个专门的工作空间，但没有在家中经营生意，则每小时可以申请52澳分，以覆盖您的家庭运营费用。此费率不包括某些项目，例如电子设备的折旧，这些可以单独申请。

很明显，尽管COVID限制已经缓解，但居家办公的安排对许多工作来说仍然存在。因此，从2022-23财年开始，ATO将这两种固定费率方法合并为一种修订后的方法，可供任何居家办公的人使用，无论他们是否有专用空间或仅在餐桌上工作。

新的费率为每小时67澳分，包括您的能源费用（电费和燃气费）、电话使用（移动电话和家庭电话）、互联网、文具和电脑耗材。您可以单独申报资产贬值成本（如电脑）、这些资产的维修和保养费用，以及如果您有专门的家庭办公室，则可以申报清洁办公室的费用。如果有多个人在同一家庭工作，只要他们符合基本的资格条件，每个人都可以使用固定费率法进行申报。

税务局需要哪些证明我居家办公呢？

要使用固定费率法，您需要记录您居家办公的所有小时数。税务局已经警告，不再接受估计值或四周的样本日记。例如，如果您通常在星期一居家办公，但有一天您在家外进行了面对面的会议，则您的日记应显示您那天至少有一部分时间没有居家办公。

话虽如此，税务局将允许纳税人保留一份代表在2022年7月1日至2023年2月28日期间居家办公总小时数的记录。

税务局指南中没有任何暗示认为居家办公申报仅限于标准办公时间。也就是说，如果您在标准办公时间之外或周末居家办公，请确保您记录您工作的准确小时数，以便最大化您的扣除。

您还需要保存每个年度所发生的每个运营开销的至少一份文件副本，该运营开销包括固定费率法覆盖的所有费用。这可能包括发票、账单或信用卡对账单。如果账单是属于家庭中的一个成员，但费用是共享的，则每个参与支付该费用的家庭成员都将被视为已发生了该费用。例如，夫妻或共同分担成本的室友。

您需要保存这些记录五年，以便在税务局要求时证明您的申报。如果在该时期内无法提供这些证明，扣除将被拒绝。如果您的家庭工作日记是电子形式，请确保您可以随时访问此日记（例如，在每个财政年度结束时生成一个清晰显示您工作日期和时间的日历PDF摘要）。

“实际费用”方法

对于那些费用更高的人，有些人可能会发现实际费用方法会产生更好的结果。正如名称所示，您可以申报您居家办公时实际产生的额外费用（并减去任何个人使用和其他家庭成员使用的费用）。但是，您需要确保您已经记录了这些费用以及这些费用与您的工作相关的程度。

使用此方法，您可以申报以下内容的工作相关部分：

• 递减价值的耗材资产-例如，家庭办公家具（桌子，椅子）和家居用品，电话和电脑，笔记本电脑或类似设备。

• 供暖、制冷和照明的电力和燃气（能源费用）。

• 家庭和移动电话、数据和互联网费用。

• 文具和电脑消耗品，例如打印机墨水和纸张。

• 清洁您专用的家庭办公室。

使用此方法要小心，因为税务局正在密切关注确保这些费用与您的收入有直接关系。例如，即使您在工作时使用这些物品，您也不能申报个人费用，比如咖啡、茶和卫生纸。除非您的家庭是商业场所，否则您也不能申报占用费用，例如租金、抵押贷款利息、房产保险、土地税和市政费等。一般来说，对于员工的家庭而言，将其归类为商业场所是不寻常的。

我在家里经营生意，我能申报什么？

如果您的家也是您生意的主要营业场所，并且已经设置了专门用于生意活动的区域，那么您可能可以申报占用费用的适当部分以及运行成本。例如，一个在家里经营诊所的医生。

医生可能将家里的三分之一设立为营业场所，供他们看病人使用。

请记住，最终销售房屋时可能需要支付资本增值税（CGT）。尽管您的主要住所通常免除CGT，但是作为商业场所使用的房屋部分通常不符合主要住所豁免期的资格。然而如果您符合条件的话，小企业CGT减免和一般CGT折扣可能会减少任何产生的资本增值税。

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 Taxation Office (ATO) has updated its approach to claiming expenses for working from home. In the past during Covid-19 period, taxpayers could choose between two fixed rate methods, depending on their scenario. These included an 80 cents per hour rate or a 52 cents per hour rate, which only applied to those with a dedicated workspace. However, from the 2022-23 financial year onwards, the ATO has introduced a new ‘fixed rate’ method that combines the previous two methods. Taxpayers can now claim 67 cents per hour for all expenses related to working from home, including energy expenses, phone usage, internet, stationery, and computer consumables.

If you work from home, it is essential to keep records of all the hours you work from home, as well as at least one copy of each the bills or invoices for any expenses you incurred. You need to retain these records for at least five years so that you can prove your claim in case the ATO comes calling. Moreover, the ATO will no longer accept estimates or a sample diary over a four-week period as proof. Instead, you must have an accurate record of the total number of hours worked from home. You can keep an electronic record or a PDF summary of your calendar.

The first issue for claiming any deduction is that there must be a link between the costs you incurred and the way you earn your income. If the expense does not relate to your work or only partially relates to your work, you cannot claim the full cost as a deduction. The second key issue is that you must incur costs associated with working from home. If you live with your parents and do not pay any expenses for running the home, you cannot claim deductions for working from home, even if you are paying board.

For taxpayers who have high expenses, the actual cost method might be a better option. This method allows taxpayers to claim the actual additional expenses they incurred when working from home. However, they will need to keep records of these expenses and prove the extent to which they relate to their work. Examples of expenses that can be claimed under this method include the decline in value of home office furniture, electricity and gas expenses, phone and internet expenses, stationery and computer consumables, and cleaning expenses for a dedicated home office.

When it comes to claiming deductions, it is important to remember that there are no restrictions on claiming outside standard office hours. If you work from home outside standard office hours or over the weekend, you need to keep an accurate record of the hours worked to maximize your deductions.

In summary, the ATO has updated its approach to how you claim expenses for working from home. Taxpayers can now choose between a new fixed rate method and the actual cost method, depending on which one works best for their scenario. For the fixed rate method, taxpayers can claim 67 cents per hour for all expenses related to working from home. To claim the actual cost method, taxpayers must keep records of all additional expenses they incurred when working from home, and prove the extent to which these expenses relate to their work. Regardless of which method you choose, keeping accurate records is crucial to prove your claim.

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.

作为新南威尔士州或维多利亚州的一家律师事务所，了解管理信托账户时的义务至关重要。其中之一的义务是每年在4月1日至5月31日期间，由外部审计员对您的信托账户进行审计。在本文中，我们将更详细地了解外部审计的过程，以及我们在执行外部审计方面的专长将如何帮助您的律所符合信托账户的法律法规。

新南威尔士州律师协会要求所有收取信托资金的律师事务所设立并维护一个信托账户，该账户是用于保存客户资金的单独账户。这确保客户的资金与事务所自己的资金分开，为客户的资金提供了一层保护。然而，随之而来的是确保信托账户符合《法律专业统一法》（NSW）和《2015年法律专业统一常规规则》的管理责任。

信托账户管理的关键要求之一是进行年度外部审计。这涉及聘请外部审计员审计您的信托账户记录，以验证您的信托账户是否符合相关法律和法规的管理。外部审计过程涉及详细审计您的信托账户交易，包括银行对账单、支票簿、收据和付款以及其他相关文件。任何差异或错误都将被记录下来，并要求律师事务所采取纠正措施以确保合规性。

在我们的事务所，我们有专门一支为律师事务所执行外部审计，拥有经验丰富、合格的专业人员团队，精通信托账户系统和外部审计要求。我们的团队致力于帮助律师事务所实现信托账户系统的合规性，并为可能出现的任何问题或问题提供实际的解决方案。

我们的一个主要优势是我们对信托账户系统的了解，以及我们帮助律师事务所解决合规问题的能力。我们了解管理信托账户可能很复杂和具有挑战性，容易出现错误。我们经常见到的常见非合规违规行为是在5个工作日内未将信托资金的收据或付款输入到信托分类账户中，并在15个工作日内未进行月末对账。

为了克服这些问题，我们建议实施一个系统来每日或至少每周跟踪和记录信托账户交易。这将有助于确保所有收款和付款都及时输入到信托账户分类账中，并且月末对账可以及时进行。我们还建议为员工提供定期的信托账户管理培训和支持，并建立清晰的管理信托账户的规定和程序。

总之，作为新南威尔士州或维多利亚州的一家律师事务所，在管理信托账户方面了解您的义务非常重要。这包括需要进行年度外部审计，以确保您的信托账户符合相关法律法规的管理要求。在我们的事务所，我们专门进行外部审计，并拥有一支专业团队，可以帮助您保持合规，并解决可能出现的任何合规问题。立即联系我们了解更多关于我们的服务以及如何帮助您的律师事务所。

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。

As a law firm in New South Wales or Victoria, it is crucial that you understand your obligations when it comes to managing your trust accounts. One of these obligations is to have your trust account audited or examined by an external examiner every year between 1 April and 31 May. In this article, we’ll take a closer look at the process of external examination, and how our specialty in performing external examination can help your firm stay compliant with the trust account regulation and legislation.

The Law Society of New South Wales requires that all law firms taking trust money maintain a trust account, which is a separate account used to hold clients’ money. This ensures that clients’ funds are kept separate from the firm’s own money, and provides a layer of protection for clients’ funds. However, with this comes the responsibility of ensuring that the trust account is managed in accordance with the Legal Profession Uniform Law (NSW) and the Legal Profession Uniform General Rules 2015.

One of the key requirements of trust account management is the annual external examination. This involves engaging an external examiner to review your trust account records and verify that your trust account is being managed in compliance with the relevant laws and regulations. The external examination process involves a detailed review of your trust account transactions, including bank statements, cheque books, receipts and payments, and other relevant documentation. Any discrepancies or errors will be noted, and the law firm will be required to take corrective action to ensure compliance.

At our firm, we specialize in performing external examinations for law firms. We have a team of experienced and qualified professionals who are well-versed in the trust account system and the requirements of external examination. Our team is committed to helping law firms achieve compliance with the trust account system, and to providing practical solutions for any issues or problems that may arise.

One of our key strengths is our knowledge of the trust account system and our ability to help law firms solve compliance issues. We understand that managing a trust account can be complex and challenging, and that mistakes can easily be made. Common non-compliance breaches that we often witness are failure to enter a receipt or payment of trust money into the trust ledger account within 5 working days, and failure to perform a month-end reconciliation within 15 working days.

To overcome these issues, we recommend implementing a system for tracking and recording trust account transactions on a daily basis or at least weekly basis. This will help ensure that all receipts and payments are promptly entered into the trust ledger account and that month-end reconciliations can be performed in a timely manner. We also recommend providing regular training and support to staff on trust account management, and establishing clear policies and procedures for managing trust accounts.

In summary, as a law firm in New South Wales or Victoria, it is important to understand your obligations when it comes to managing your trust accounts. This includes the requirement for an annual external examination, which ensures that your trust account is being managed in compliance with the relevant laws and regulations. At our firm, we specialize in performing external examinations, and we have a team of experts who can help you stay compliant and solve any compliance issues that may arise. Contact us today to learn more about our services and how we can assist your law firm.

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.

Not to be overly skeptical, but we are just curious about the ability of this latest AI software – ChatGPT – in dealing with the Australian tax system, so we conducted a simple test.

Firstly, it is worth noting that what impressed us most in the test was ChatGPT’s tone and approach, rather than its ability to handle the complexity of the tax question. The results of our test, including the example below, indicate that you may get some fairly accurate summary comments, but you cannot rely on a definitive answer. As most technical comments are formed into databases based on personal recommendations, rather than comments that can be explored on the internet, it is difficult for us to obtain reliable answers in a short time.

Here are the results of our test questions and comments (ChatGPT’s responses are presented in italics).

Question: How much capital gains tax do Australian residents pay on investment properties, with an example?

ChatGPT: Australian residents pay capital gains tax (CGT) on the profits earned from the sale of investment properties. The calculation of CGT is the sale price minus the cost of the property (purchase price plus any expenses related to acquiring and owning the property). For example, if an Australian resident purchased an investment property for $500,000 and spent $50,000 on expenses related to purchasing and owning the property (such as legal fees, stamp duty, and repair costs), the total cost of the property would be $550,000.

Accountant: Let’s take a moment to review. When calculating the asset cost base, there are some techniques and pitfalls to consider. Although in some cases, repair costs can be part of the property cost base, it is not always the case. If the asset sold is an investment property rented to tenants, the situation is usually different. When the landlord repairs damage that occurred during the rental period, this can usually be deducted in the financial year when the landlord incurs the repair costs. Since these repair costs are deductible, they should not be included in the property’s cost base.

Similarly, other adjustments need to be considered. In the context of investment properties, it is usually necessary to adjust the cost base to account for capital works deductions. When an investment property is used to earn rental income, the landlord can usually claim capital works deductions. So when calculating the cost base, we should subtract the capital works deductions that the landlord has already claimed or can claim (although there are some exceptions, such as the property acquired before May 13, 1997, and the improvement costs incurred before June 30, 1999).

The longer an investment property is held, the more significant the impact of capital works deductions and repair costs will become, and the more substantial the impact on capital gains calculations.

ChatGPT: Several years later, the resident decided to sell the property for AUD 700,000. The profit from the sale is AUD 700,000 – AUD 550,000 = AUD 150,000. The current CGT tax rate in Australia is 45%, and the resident will pay 45% of the profit of AUD 150,000, which is AUD 67,500.

Accountant: Hang on, let’s take a closer look about this. In Australia, there is no specific CGT tax rate of 45% that applies to capital gains. Net capital gains are part of an individual’s taxable income subject to income tax. We just need to add the net capital gains to calculate the individual’s corresponding taxable income for the year. If the taxable income figure is positive, then we apply the individual’s marginal tax rate. As a result, higher taxable income generally leads to higher marginal tax rates and higher tax amounts. Meaning, the tax rate applicable to an individual’s net capital gains will be affected by the individual’s other income or losses (if any).

In addition, although the highest marginal tax rate for individuals is currently 45%, Australian residents with taxable income over AUD 180,000 per year usually also have to pay a 2% Medicare levy. This should also be considered and included in the calculation.

ChatGPT: It should be noted that there are some exemptions and reliefs for CGT calculation, such as the main residence exemption and small business CGT concessions.

Accountant: If only taxation were that simple! For capital gains, some exemptions and reliefs can be applied. Although the answer mentioned the main residence exemption and small business CGT concessions, these concessions usually do not apply to the sale of investment properties.

To qualify for the main residence exemption (or partial main residence exemption), a key requirement is that the property needs to be constructed and used as the individual’s main residence. If the property is only used as an investment property to generate taxable rental income, the exemption usually does not apply, but if the property is inherited, the situation may be different.

In addition, small business CGT concessions usually do not apply to the sale of investment properties. This is because the concessions only apply to assets that pass the active asset test, which requires the property to be used in a qualifying business activity for a minimum period of time.

For properties used by the property owner or certain related parties in a business activity, they can be considered as active assets eligible for the concessions, but this is not the case for properties primarily used to generate rental income from unrelated parties.

If the property is only used to generate rental income from unrelated parties (i.e., used in a leasing business), the property is likely to fail the active asset test, and the small business CGT concessions should not apply.

Interestingly, the answer did not mention the general CGT discount or indexation, which is actually the most likely relief to apply in this situation.

If the vendor was an Australian resident for tax purpose (not a temporary resident) during the period of owning the property and has owned the property for more than 12 months, the 50% CGT general discount is usually available to reduce the capital gain.

If the property was acquired before 21 September 1999, cost base indexation may be available. Both methods need to be compared to determine which would provide the most favorable tax result.

ChatGPT: It’s always best to consult a tax professional for specific advice on your individual circumstances.

Accountant: Yes, that’s right. Thank you, ChatGPT.

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.

并不是因为过于多疑，我们只是好奇这个最新的人工智能软件——ChatGPT，在处理澳大利亚税务系统方面的能力如何，所以我们做了一个简单的测试。

首先，要说测试中令我们印象深刻的是ChatGPT的语气和方法，而不是对它处理税务系统复杂性的能力。我们进行的测试结果，包括下面的例子，表明你可能会得到一些相当准确的概括性评论，但是你不可能得到可以依赖的答案。由于大部分技术评论都是由个人建议形成数据库，而不是在网络上可以探索的评论，所以我们很难在短时间内得到可靠的答案。

以下是我们测试问题和评论的结果（ChatGPT的回答以斜体字呈现）。

问题：澳大利亚居民在投资物业上支付多少资本利得税，并附带一个算例。

ChatGPT：澳大利亚居民根据出售投资物业所获利润支付资本利得税（CGT）。 CGT的计算是从出售价格中减去物业的成本（购买价格加上与获取和拥有物业相关的任何费用）。

例如，假设一个澳大利亚居民以50万澳元购买了一处投资物业，并花费了5万澳元购买和拥有物业相关的费用（如法律费用、印花税和维修费用），则物业的总成本为55万澳元。

会计师：让我们在此停下来梳理一下。在计算资产成本基数时需要考虑一些技巧和陷阱。

尽管在某些情况下维修费用可以成为物业成本基数的一部分，但并非总是如此。如果出售的资产是出租给租户的投资物业，情况通常是不同的。当房东修理在物业出租给租户期间发生的损坏时，这通常可以在房东发生修理费用那个财年进行抵扣。因为这些维修费用可以获得扣除，所以不应该将其包括在物业的成本基数中。

同样，还需要考虑其他的调整。在投资物业的背景下，通常需要对成本基数进行调整，以考虑到资本工程抵减。当投资物业用于获得应纳租金收入时，房东通常可以申报资本工程抵减。那么，在计算成本基数时，我们应减去房东已经或可以申报的资本工程抵减（尽管存在一些例外情况，例如房产在1997年5月13日之前获得，且改善成本在1999年6月30日之前发生）。

越长时间持有投资物业则越容易使得资本工程抵减和维修成本变得相当显著，并对资本增值计算产生实质性影响。

ChatGPT: 经过数年后，居民决定以70万澳元的价格出售该房产。卖出所得利润为70万澳元-55万澳元=15万澳元。澳大利亚的CGT税率目前为45％，居民将支付15万澳元利润的45％，即67,500澳元。

会计师：让我们仔细看一下这个计算。在澳大利亚其实并没有一个特定适用于资本增值的45％的CGT税率。净资本增值是个体纳税人应纳入的可征收所得税的一部分。我们只是要加上净资本增值用于计算相应所得年度个人的应纳税收入。如果应纳税收入数字是正的，那么我们就适用于个人的边际税率。这样的结果是，较高的应纳税收入通常会导致较高的边际税率和较高的税额。换句话说，适用于个人净资本增值的税率会受到个人其他收入或损失（如果有的话）的影响。

此外，虽然个人最高边际税率目前为45％，但是适用于收入超过18万澳元的每个应纳税收入的澳大利亚居民通常还要缴纳2％的医保税。这也应该被考虑和纳入计算中。

ChatGPT: 值得注意的是，对于CGT计算，有某些豁免和减免，例如主要住所豁免和小企业CGT优惠。

会计师：如果税收仅仅那么简单就好了！对于资本增值，可以应用某些豁免和减免。尽管答案提到了主要住所豁免和小企业CGT优惠，但这些优惠通常不适用于投资房产的出售。

如果要享受主要住所豁免（或部分主要住所豁免），一个关键条件是房产需要被建造好并用作个人的主要住所。如果房产仅用作投资物业以获得应纳税租金收入，那么豁免通常不会适用，但如果房产是继承而来，则情况可能不同。

此外，小企业资本利得税减免通常不适用于投资物业的出售。这是因为减免只适用于通过活动资产测试的资产，这要求房产在符合条件的生意业务活动中使用的时间至少要达到最低标准。

对于那些被房主或某些关联方用于生意业务的物业，可以被视为符合减免的活动资产，但是对于主要用于从无联关方获得租金的物业，就是例外了。

如果该物业仅用于从无关联方获得租金（即使用于租赁业务），则该物业很可能无法通过活动资产测试，小企业资本利得税减免也就不应适用。

有趣的是，答案没有提到一般的资本利得税折扣或指数化，其实这是最可能适用于这种情况的减免。

如果卖方是在拥有该物业期间是澳大利亚居民（而不是临时居民），并且已经拥有该物业超过12个月，则50％的资本利得税一般折扣通常可用于减少资本增益。

如果房产在1999年9月21日之前购得，则可能可以使用成本指数调整。需要比较两种计算方法，以确定哪种会提供更有利的税务结果。

ChatGPT：建议咨询税务专业人士，以确定出售投资物业的具体税务影响。

会计师：是的，确实是这样。谢谢ChatGPT。

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