从减税到能源补贴，新一届政府的重点值得关注

随着工党再次赢得大选，并掌控众议院多数席位，外界的关注也转向了他们竞选期间的承诺，以及尚未完成的改革议程。其中一些政策已经进入执行阶段，另一些则仍需依赖参议院的支持或进一步完善。以下是可能影响个人、小企业和高耗能行业的重点措施一览。

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 对个人来说，有哪些变化？

1. 已确认的个人所得税下调
从 2026 年 7 月 1 日起，个人所得税将开始逐步下调：

• 年收入在 $18,201–$45,000 之间的税率，将从当前的 16% 降至 15%，并在 2027–28 财年进一步降至 14%。
• 最大节税额分别为 $268（2026–27 年）和 $536（2027–28 年）。
  该立法已通过，预计将按计划执行。

2. $1,000 工作相关支出快捷扣除
政府引入了一项简化的抵扣方式，使得有雇佣收入的纳税人可直接申报 $1,000 的工作相关支出，无需提供详细证明材料：

• 如果实际支出超过 $1,000，仍可选择按实际逐项申报。
• 此快捷扣除不适用于仅有生意或投资收入的人士。
• 可与其他非工作相关的抵扣（如捐款或报税代理费）一并申报。

3. 电费补贴将继续
从 2025 年 7 月起，合资格的家庭和小企业将继续获得 $150 电费补贴，按季度直接抵扣电费，补贴将持续至 2025 年底。

4. 家用电池购置补贴
为鼓励家庭使用储能设备，政府计划从 2025 年 7 月 1 日起，对家用电池的安装成本提供 30% 折扣：

• 平均每套系统可节省约 $4,000。
• 此举为现有小型可再生能源计划的延伸。

5. 首置房计划扩大
现行的 5% 首置按揭担保计划将进一步放宽条件：

• 取消收入上限与名额限制。
• 从未拥有过澳洲房产（或在过去十年内未持有房产）的澳洲公民或永久居民，可使用 5% 首付购房，且无需支付贷款保险（LMI）。
• 该计划仍仅适用于自住用途。

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养老金改革：30% 高税率是否将卷土重来？

前一届政府提出的 Division 296 政策，计划对养老金余额超过 $300 万的账户收益征收 30% 的税率。由于议会解散，该法案未能通过。但在本届议会中可能重新提出：

• 若工党获得绿党的支持，该措施有望推进。绿党则希望将门槛降至 $200 万，并禁止养老金账户借贷投资。
• 该提案拟对已实现和未实现的收益均征税，若账户出现亏损则可结转至未来年度抵扣。

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小企业能获得哪些支持？

1. $20,000 即时资产扣除或将延长至 2026 年
工党政府已确认，小企业可继续享受 $20,000 的即时资产扣除政策，适用至 2026 年 6 月 30 日：

• 适用于年营业额低于 $1,000 万的企业。
• 合格资产须在此日期前启用或安装完毕。

2. 国家小企业战略正在征求意见中
政府已启动国家小企业战略咨询流程，旨在提升联邦、州及领地层级之间协作效率，重点关注：

• 简化合规要求
• 改进数字服务接入
• 加强政府沟通渠道

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行业重点：聚焦清洁能源转型

绿色铝生产激励计划（Green Aluminium Production Credit）
政府承诺投入 20 亿澳元设立新激励计划，鼓励铝冶炼厂转向使用可再生电力：

• 为什么是铝？它是全球使用量第二高的金属，占澳洲电力使用总量约 10%。
• 位于新州的 Tomago Aluminium 是澳洲最大用电企业，电费支出约占其运营成本的 40%。
• 符合条件的企业可签订最多 10 年的减排激励合同，激励金额依据 Scope 2（即电力使用产生的间接排放）减排情况而定。

该政策既是环保推动，也是产业升级的经济策略，旨在帮助本地企业在减排转型中保持国际竞争力。

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, 自管养老金及审计的贷款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 info@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， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

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，澳大利亚与新西兰特许会计师协会（CAANZ）会员，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、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，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

From tax cuts to energy rebates, here’s what to watch after the new term begins

With Labor returning to government and holding a majority in the House of Representatives, attention is turning to the promises they made during the campaign—and what they still want to achieve. While some measures are already in motion, others may rely on support in the Senate or further development. Here’s a detailed summary of the key initiatives that could affect individuals, small businesses, and high-energy industries in the new term.

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For Individuals

1. Personal income tax cuts (confirmed)

Starting from 1 July 2026, income tax rates for individuals will begin to drop:

• The tax rate for the $18,201–$45,000 bracket will reduce from 16% to 15% in 2026–27, and further to 14% from 2027–28.
• The maximum tax saving is estimated at $268 for the first year, and $536 in the second year. This change has been legislated and is set to take effect as planned.

2. $1,000 shortcut work-related deduction

A new simplified tax deduction has been introduced, allowing taxpayers who earn employment income to claim a flat $1,000 deduction without needing detailed substantiation.

• Taxpayers with higher actual expenses can still opt for itemised deductions.
• This shortcut deduction is not available for those earning only business or investment income.
• Additional non-work deductions (such as donations or tax agent fees) can still be claimed.

3. Energy rebate continues

From 1 July 2025, eligible households and small businesses will receive a further $150 energy rebate. The rebate will be automatically applied to electricity bills in quarterly instalments through the end of the 2025 calendar year.

4. Discount on home battery systems

In a move to support household energy storage, the government is introducing a 30% discount on the installed cost of home batteries, starting 1 July 2025.

• The average savings per battery system are estimated around $4,000.
• This expands on the existing Small-scale Renewable Energy Scheme.

5. First home buyer scheme expansion

The existing 5% deposit Home Guarantee Scheme will be expanded:

• Income caps and place limits will be removed.
• Eligible Australians, including permanent residents, who have never owned property (or haven’t owned one in the last 10 years) can purchase with a 5% deposit without paying Lenders Mortgage Insurance (LMI).
• The scheme remains available only to owner-occupiers.

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Superannuation – Will the 30% tax return?

A proposal from the previous term—Division 296—would apply a 30% tax on earnings of superannuation balances over $3 million. The measure lapsed when Parliament dissolved before the election, but could return in this term.

• The Greens may support the bill if changes are made, including lowering the threshold to $2 million and banning borrowing by super funds.
• The proposed tax would apply to both realised and unrealised gains, allowing for losses to be carried forward.

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For Small Businesses

1. $20,000 instant asset write-off extended

The Government confirmed that the instant asset write-off threshold of $20,000 for small businesses will be extended until 30 June 2026.

• This applies to businesses with turnover under $10 million.
• Eligible assets must be first used or installed ready for use by this date.

2. National small business strategy under consultation

The government has launched a national consultation on how federal, state, and territory governments can better support small businesses.

• Key focus areas include simplifying compliance, streamlining digital services, and improving communication.

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For Industry: Focus on Clean Energy Transition

Green Aluminium Production Credit

The government has committed $2 billion for a new Green Aluminium Production Credit aimed at encouraging aluminium smelters to transition to renewable electricity.

• Why aluminium? It is the second most-used metal globally and accounts for about 10% of Australia’s total electricity consumption.
• Tomago Aluminium, the country’s largest electricity user, uses approximately 40% of its operating costs on energy.
• Under the scheme, eligible smelters can enter into 10-year contracts to receive emissions-linked credits based on reduced Scope 2 emissions (indirect emissions from electricity use).

This initiative is both an environmental and economic strategy—intended to support industry competitiveness while driving decarbonisation.

Pitt Martin Group is a CPA accounting firm, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Yvonne Shao @ Pitt Martin Tax

财年即将结束，现在正是检查企业税务状况的好时机。本文整理了几项切实可行的税务优化建议，以及当前受到澳洲税务局（ATO）高度关注的风险点。提前规划，有助于提升财务表现并避免不必要的麻烦。

 值得考虑的机会

• 坏账核销
  如果客户明确无法偿还欠款，且你已采取一切可能的追收措施，那么在 6 月 30 日前将其核销，有望在本财年申报扣除。请务必留存书面记录，比如在应收账款明细中注明，或通过董事会决议形式确认。
• 报废闲置资产
  是否还有已停止使用但仍在折旧清单上的设备？如果这些资产已无实际用途，不妨在 6 月 30 日前一次性报废并冲销账面价值，从而获取完整的扣除额度。
• 企业可提前确认支出
  若对企业而言合理合适，可通过决议方式提前确认董事薪酬与员工奖金的支付义务，并于 6 月底前支付该季度的养老金，从而提前获取相关扣除。
• 2 万澳元即时资产扣除门槛正式确定
  政府已通过立法，将 2025 财年的即时资产扣除门槛 20,000 澳元延长12个月，适用于年营业额低于 1,000 万澳元的小型企业。在 2025 财年内购入、符合条件的资产（如设备等），其成本若不超过该门槛（不含可退 GST），通常可在当年一次性全额扣除。
  但需注意：相关规则较复杂，购买前建议先与我们确认。若无进一步立法支持，该门槛将在 2025 年 7 月 1 日 起恢复至 1,000 澳元。

 需重点关注的风险

• 申报延迟与税务欠款
  未按时报税将被视为重大风险信号。ATO 有权在企业未提交报表的情况下，直接依据其判断发出估税通知，可能引发更大欠款。如果你遇到税务或申报方面的困难，请尽早联系我们，我们可以协助你与 ATO 沟通协调。
• 专业服务收入结构受审查
  ATO 正加强对专业服务企业（如律师、会计师、工程师等）利润分配方式的审核。如果企业存在不合理的利润转移结构，使专业人士缴税低于其应缴水平，或对其劳务价值支付明显不足，则可能引发监管行动。务必确保收入分配符合商业逻辑与实质。

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, 自管养老金及审计的贷款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 info@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， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

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、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，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 end of the financial year approaches, it’s the perfect time to review your business tax position. Below, we highlight practical tax-saving opportunities as well as areas where the ATO is paying closer attention. A little planning now can make a big difference.

Opportunities to consider

• Write off bad debts
  If a customer is clearly not going to pay and all recovery options have been exhausted, consider writing off the debt before 30 June. Just make sure it’s properly documented—whether in your debtor’s ledger or via a board resolution—so you can claim a deduction this year.

• Scrap obsolete assets
  Still depreciating old equipment that’s no longer in use? If it’s on your depreciation schedule but no longer serving the business, you can scrap and write it off in full before year-end to free up tax savings.

• For companies: bring forward deductions
  Where appropriate, you can bring forward deductions by resolving to pay director fees and employee bonuses (even if paid later), and ensuring June quarter superannuation is paid before 30 June.

• $20,000 instant asset write-off now confirmed
  After some delays, the Government has finally passed legislation keeping the instant asset write-off threshold to $20,000 for the 2025 financial year. This applies to small businesses with turnover under $10 million. Eligible assets (like plant or equipment) purchased before 30 June 2025 may be immediately deducted—so long as the asset cost (excluding GST credits) is under the threshold.
  However, the rules can be tricky, so check with us before you buy. Also note: unless further changes are made, the threshold is set to drop back to $1,000 from 1 July 2025.

 Risks to keep on your radar

• Lodgment delays and tax debt
  Failing to lodge tax returns is a major warning sign for the ATO. In some cases, they may issue their own estimate of your debt—whether you agree or not. If your business is struggling with reporting or payments, don’t wait—talk to us early. We can help you engage with the ATO proactively.

• Professional services income under review
  The ATO is closely reviewing how profits are distributed in professional firms—lawyers, accountants, engineers, and so on. If a structure appears to unfairly divert income to lower-taxed entities, or if professionals are underpaid for the value of their work, the ATO may take action. It’s important to ensure your arrangements reflect commercial reality.

Pitt Martin Group is a CPA accounting firm, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Yvonne Shao @ Pitt Martin Tax

政府正在推出“发薪日养老金” （Payday Super） 改革，雇主们需要提前做好准备。财政部已发布相关法律草案，计划要求雇主在发放工资的同时，也及时缴纳养老金。这项改革拟于 2026 年 7 月 1 日正式生效。

目前，雇主仍可在每个季度结束后的 28 天内缴纳养老金。而根据新规，缴纳期限将大幅缩短，雇主需要在支付员工工资后的七天内完成养老金缴付。

草案中还引入了新的术语：“合格收入”（qualifying earnings，简称 QE），主要是指员工的正常工资收入。而所谓的“QE 日”，则是指雇主向员工支付工资的当天。

如果雇主未能在 QE 日之后的七天内将养老金缴入员工账户，将需要承担养老金保证金（ superannuation guarantee charge）的责任。当然，部分情况下也有例外，比如针对新员工的两周宽限期。

改革还对利息和管理费用的计算方式进行了调整。目前适用的是固定 10% 的名义利率，未来将改为根据税务局的通用利息费率（General Interest Charge）计算。同时，每位员工每季度固定 20 澳元的管理费，也将被新公式取代，按总短缺金额和利息的 60% 进行计算。这意味着如果延迟缴款，相关成本可能会有所增加。

另外，养老金声明（SG statements）未来或将不再是强制要求，但若雇主希望申请降低行政罚款，仍需主动披露相关信息。

值得注意的是，无论养老金缴纳是按时还是逾期，相关缴付以及养老金保证金可作为税前扣除项。然而，与缴款相关的罚款则仍然不能抵扣。

草案还提出了新的罚款制度。如果养老金保证金在 28 天后仍未缴清，税务局将发出付款通知。首次违规将面临 25% 的罚款，若在 24 个月内再次违规，罚款比例将上调至 50%。与现行制度不同的是，这些罚款将不再允许减免。

为了简化流程，补缴的养老金将自动优先用于结清最早未缴的 QE 日款项。 最后，自 2026 年 7 月 1 日起，小企业养老金清算平台（Small Business Superannuation Clearing House）也将停止服务。届时，小企业将需要直接向养老金基金缴付款项，而无法继续通过清算平台操作。

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, 自管养老金及审计的贷款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 info@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， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

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、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，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

The government is moving ahead with the Payday Super reforms, and employers should start preparing. Treasury has released draft legislation proposing that employers pay superannuation at the same time as they pay salaries and wages to their employees. These changes are scheduled to take effect from 1 July 2026.

Currently, employers have up to 28 days after the end of each quarter to make their super contributions. Under the new rules, this window will be significantly shortened — employers will need to pay super within seven calendar days of paying their employees.

The draft legislation also introduces the concept of “qualifying earnings” (QE), which is generally based on ordinary time earnings. The “QE day” refers to the day an employer pays their employee’s wages.

If an employer does not ensure that contributions reach the employee’s fund within seven days of the QE day, they will become liable for the Superannuation Guarantee Charge (SGC). There are some exceptions, such as a two-week grace period for new employees.

The reforms also bring changes to how interest and administrative costs are calculated. The current flat 10% nominal interest rate will be replaced with the ATO’s General Interest Charge (GIC). Additionally, the current fixed $20 administrative fee per employee per quarter will be replaced by a variable amount — calculated at 60% of the total shortfall plus interest. In practice, this means the costs of late payments could increase.

While it’s proposed that SG statements will no longer be mandatory, employers may still need to make voluntary disclosures if they wish to access potential reductions in administrative penalties.

One positive aspect for employers is that both on-time and late contributions, as well as SGC payments, will remain tax-deductible. However, any penalties will continue to be non-deductible.

The draft also outlines a revised penalty regime for late or missed SGC payments. If the SGC remains unpaid after 28 days, the ATO will issue a notice to pay. Employers will face an initial 25% penalty, which could rise to 50% for repeat non-compliance within a 24-month period. Unlike the current system — where penalties can reach 200% but may be remitted — these new penalties will not be subject to remission.

To simplify the process of correcting late payments, any overdue contributions will automatically be applied to the earliest QE day with an outstanding shortfall.

Finally, from 1 July 2026, the Small Business Superannuation Clearing House will be phased out. Small businesses will then need to make super contributions directly to employees’ super funds, rather than using the clearing house service.

Pitt Martin Group is a CPA accounting firm, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Yvonne Shao @ Pitt Martin Tax

关税本质上是对进口商品征收的税款，提高商品价格并抑制贸易往来。历史上，关税常被用来保护本国工业免受外国竞争的冲击。由于进口商品变得更加昂贵，关税会减少对外国产品的需求。

在第一任期内，特朗普总统对钢铁征收了25%的关税，对铝征收了10%的关税。澳大利亚通过谈判获得了豁免，但需接受供应限制。然而，在美国市场，铝价上涨了约2.4%，钢铁价格上涨了1.6%。尽管关税看似是针对外国供应商的惩罚，但实际上成本往往由本国消费者承担，包括价格上涨和贸易减少。不过，美国经济对国际贸易的依赖程度（占GDP的24%）远低于加拿大（占GDP的67%）。

最新的美国贸易关税

特朗普在重返总统职位的前两周内，动用紧急权力实施了新的关税措施：

• 加拿大： 对进口商品额外征收25%关税，能源资源关税则降低至10%。作为回应，加拿大对农业和家庭用品类产品征收25%报复性关税。鉴于2023年加拿大77%的出口产品销往美国，这一措施带来的经济影响相当大。
• 墨西哥： 对墨西哥进口商品加征25%额外关税，墨西哥随即对美国商品采取同等报复性关税。
• 中国： 对中国进口商品加征20%额外关税。2024年，美国贸易逆差超过9000亿美元，其中中国占约2700亿美元。作为回应，中国对美国农产品（如鸡肉、小麦和棉花）征收15%关税，对乳制品、牛肉、水果等征收10%关税。此外，中国限制部分关键矿产出口，并向世界贸易组织（WTO）提出申诉。

特定行业关税及调查

• 钢铁：2025年3月12日起，原先的25%钢铁关税将全面恢复，先前与澳大利亚等国家达成的部分豁免协议不再适用。
• 铜：虽然目前未对铜征收关税，但美国政府已启动调查，以评估铜进口对国家安全的潜在威胁。
• 木材和纸制品：目前尚无相关贸易限制，但总统已下令调查木材、木制品及相关衍生产品（如纸张）进口的安全风险。
• 美国科技公司：政府对一些国家针对美国科技公司的数字服务税（DST）表示关切，并承诺将采取关税及其他措施进行报复。澳大利亚未实施DST，而是与经合组织（OECD）保持一致，遵循其数字税收改革方案。

澳大利亚会面临美国关税吗？

尽管澳大利亚对美贸易顺差较大，一般而言这会降低被征收关税的可能性，但部分行业仍可能受到波及，特别是钢铁和铝制品。美国对澳大利亚的主要出口产品包括金融服务、电信、旅游服务、专利使用费及车辆。而澳大利亚对美国的主要出口产品则是金融服务、黄金、羊肉及疫苗等。

贸易战对澳大利亚的影响

澳大利亚经济可能会因全球贸易紧张局势而受到间接影响。2023年，中国是澳大利亚最大的贸易伙伴，占澳大利亚商品和服务贸易总额的26%。如果中国因贸易战经济放缓，澳大利亚的经济增长可能受到拖累。

对于澳大利亚企业而言，主要挑战在于不确定性和市场波动。经济不稳定可能导致业务增长放缓，同时经营成本上升。依赖中国制造或供应链的企业应提前应对可能的价格上涨及供应链问题。

此外，如果美国出口市场收缩，其他贸易国家可能会寻求新的买家，从而导致市场饱和，商品价格可能下滑。面对这些变化，企业需要保持警惕并灵活调整策略，以适应不断变化的贸易环境。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询, 自管养老金及审计的贷款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 info@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， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

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、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，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

Tariffs function as taxes on imported goods, increasing their prices and discouraging trade. Historically, they have been used to shield domestic industries from foreign competition. By making imports more expensive, tariffs reduce demand for foreign products.

During his first term, President Trump introduced a 25% tariff on steel and a 10% tariff on aluminum. While Australia negotiated an exemption in exchange for supply limits, the broader effect in the U.S. was a reported 2.4% rise in aluminum prices and a 1.6% increase for steel. Though tariffs may seem like penalties for overseas suppliers, their costs are often borne domestically through higher prices and trade reductions. The U.S. economy, however, is less reliant on international trade (24% of GDP) than countries like Canada, where trade accounts for 67% of GDP.

The Latest U.S. Trade Tariffs

Within his first two weeks back in office, President Trump invoked emergency powers to impose new tariffs:

• Canada: An additional 25% tariff on imports, with energy resources facing a reduced 10% tariff. Canada responded with its own 25% tariffs on agricultural and household goods. Given that 77% of Canada’s exports went to the U.S. in 2023, the economic impact is significant.
• Mexico: A 25% additional tariff on imports from Mexico. In response, Mexico imposed an equivalent tariff on U.S. goods.
• China: A 20% additional tariff on Chinese imports. In 2024, the U.S. trade deficit exceeded $900 billion, with China accounting for $270 billion of that total. China has responded with countermeasures, including a 15% tariff on key agricultural imports like chicken, wheat, and cotton, as well as a 10% tariff on dairy, beef, and fruit. Additionally, China has restricted exports of critical minerals and lodged a complaint with the World Trade Organization.

Industry-Specific Tariffs and Investigations

• Steel: The original 25% tariff on steel imports will fully resume on March 12, 2025, ending previous exemptions negotiated with countries like Australia.
• Copper: While no tariffs have been imposed on copper, an investigation has been launched into potential national security risks associated with copper imports.
• Timber and Paper Products: No trade restrictions have been enacted yet, but the administration has ordered an inquiry into the security implications of timber, lumber, and related products.
• U.S. Tech Companies: The administration has voiced concerns over digital services taxes (DST) imposed on American tech firms by foreign governments. While Australia does not implement a DST and aligns with OECD digital tax reforms, other countries’ DST policies could trigger U.S. retaliatory tariffs.

Could Australia Face Tariffs?

Although Australia enjoys a trade surplus with the U.S., specific industries could be affected—particularly steel and aluminum. Major U.S. imports into Australia include financial services, telecommunications, travel services, royalties, and vehicles. Meanwhile, Australia exports financial services, gold, meat, transport services, and vaccines to the U.S.

Implications for Australia

Australia’s economy could feel the indirect effects of escalating trade tensions. China, Australia’s largest trading partner, accounted for 26% of the country’s total trade in 2023. If China’s economy slows due to the trade war, Australia’s growth could suffer.

For Australian businesses, the primary concerns are uncertainty and volatility. Economic instability can stifle growth while increasing costs. Companies reliant on Chinese manufacturing or supply chains should prepare for potential price hikes and logistical challenges.

Moreover, if U.S. export markets contract, other nations may seek alternative buyers, leading to potential market saturation and downward pressure on prices. Businesses must remain vigilant and adaptable in the face of these shifting trade dynamics.

Pitt Martin Group is a CPA accounting firm, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Yvonne Shao @ Pitt Martin Tax

近期，澳大利亚税务局（ATO）发布了关于《1936年所得税评估法案》第99B条款的指导意见，涉及非居民信托向澳大利亚居民支付分配款项的税务问题。该条款确保在大多数情况下，澳大利亚居民从此类信托中收到的支付款项将会在澳大利亚纳税，除非有特别的例外。以下是第99B条款的关键内容及其影响，受益人和受托人需要了解的事项。

什么是第99B条款？

第99B条款确保非居民信托向澳大利亚居民支付的分配款项通常在澳大利亚纳税。如果信托自成立以来曾是非居民，这条款适用的风险会更高。

第99B条款的关键条款是第99B(2)条款，它允许在分配款项来自信托的本金（非收入）时，按照一定比例减少纳税金额。但此减少仅在收入或收益由澳大利亚居民获得并被澳大利亚征税的情况下才有效。

假设居民纳税人

第99B条款的一个重要方面是讨论”假设居民纳税人“（TD 2024/9）。该假设接受分配的受益人是澳大利亚居民，无论信托的实际居民身份如何。ATO根据这一假设的居民纳税人来决定如何征税。

例如，如果一个外国信托出售了前CGT资产（即1985年之前购买的资产），并将资本增值分配给澳大利亚居民，根据第99B条款，这笔资本增值将根据第99B(2)条被完全减免。在这种情况下，不会征收资本增值税。值得注意的是，CGT折扣不适用于假设居民纳税人，因为ATO只是将其视为澳大利亚居民纳税人。

ATO对第99B条款的指导意见

ATO发布的PCG 2024/3进一步详细解释了第99B条款在不同情境下的应用。尽管这些指导意见较为概括，但它们有助于明确哪些情况被认为是低风险或高风险。

指导意见确定了两个常见的被认为低风险的情境：

1. 已故遗产
   如果去世者在去世时是非居民，其遗产分配给澳大利亚受益人，且满足以下条件，该分配可被视为低风险：
   • 财产在去世后24个月内分配给受益人。
   • 受益人收到的信托财产总值不超过200万澳元。
   • 分配款项不是来自遗嘱信托（通过遗嘱设立的信托）。
   • 提供适当的文档，如遗嘱或信托契约，证明符合条件。

如果满足这些条件，ATO认为该分配为低风险，并且不会专门审查除非发现异常情况。

2. 信托财产按商业条款使用
   如果受益人根据商业条款使用信托财产，这种情境也被认为是低风险。条件包括：
   • 协议（无论口头或书面）必须符合商业条款。
   • 受益人需按照协议向受托人支付符合商业条款的款项，如利息或租赁款。

如果协议符合商业条款，且利率和条件与市场利率一致，则视为商业条款。如果符合第7A条款的贷款条款，还可使用安全港法则。

所需的文档

受益人若想享受在申请第99B条款下的减免，必须提供适当的文档来证明分配款项的税务处理是正确的。所需文档包括：

• 签署的信托契约或已故个人的遗嘱。
• 受托人会议记录或分配声明，确认款项是从信托的本金中支付给受益人的。
• 信托的财务账户，符合相关国家的会计准则。
• 根据具体情况提供的其他文档，如银行对账单、工作文件、受托人会议记录、通信和咨询文件等。

如果受益人未能提供所需的文档，ATO将视该分配款项为应税收入，即全部金额将被纳入受益人的应纳税收入。

对于非居民信托的受托人和受益人而言，理解第99B条款对管理税务义务至关重要。始终确保提供必要的文档以支持您的税务申报，确保遵守澳大利亚税法。

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, 自管养老金及审计的贷款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 info@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， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

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By Yvonne Shao @ Pitt Martin Tax

The Australian Taxation Office (ATO) has issued guidance on how Section 99B of the Income Tax Assessment Act 1936 (ITAA 1936) applies to distributions from non-resident trusts to Australian residents. This section ensures that, in most cases, Australian residents who receive payments from such trusts are taxed in Australia, unless exceptions apply. Below, we break down the key aspects of Section 99B, its implications, and what beneficiaries and trustees need to know.

What is Section 99B?

Section 99B ensures that distributions made by non-resident trusts to Australian residents are generally taxed in Australia. This section applies when the trust has been a non-resident at any point since its establishment. While the law is not specifically limited to non-resident trusts, the risk of it being applied is higher for such trusts.

A key provision of Section 99B is Section 99B(2), which allows a reduction in the amount taxed if the distribution is made from the trust’s corpus (principal), rather than income. However, this reduction only applies if the income or gains would have been taxed in Australia if derived by an Australian resident.

The Hypothetical Resident Taxpayer

A critical aspect of Section 99B is the ‘hypothetical resident taxpayer’ (TD 2024/9) of the rules. This assumes that the beneficiary receiving the distribution is an Australian resident, regardless of the trust’s actual residency status. The ATO uses this hypothetical resident taxpayer to determine how the distribution should be taxed.

For example, if a foreign trust sells a pre-CGT asset (an asset acquired before 1985, when capital gains tax was introduced) and distributes the capital gain to an Australian resident, Section 99B would reduce the capital gain under Section 99B(2). In this case, no capital gains tax would apply. Notably, the CGT discount does not apply to the hypothetical resident taxpayer, as the ATO treats them as an Australian resident taxpayer for tax purposes.

ATO’s Guidance on Section 99B

The ATO’s PCG 2024/3 provides further details on how Section 99B applies in different scenarios. While the guidelines are broad, they help clarify how low-risk and high-risk situations are treated under Section 99B.

Two common scenarios are identified where the ATO considers the risk of non-compliance to be low:

1. Deceased Estates
   If a deceased individual was a non-resident at the time of death, the distribution of their estate to Australian beneficiaries may be treated as low-risk, provided:
   • The property is distributed to the beneficiary within 24 months of death.
   • The value of the property received does not exceed $2 million.
   • The distribution is not made from a testamentary trust (created by a will).
   • Proper documentation, such as the signed will or trust deed, is provided.

If these conditions are met, the ATO considers the distribution to be low-risk and will not focus compliance efforts on it unless something unusual is detected.

2. Trust Property Used on Commercial Terms
   If a beneficiary uses trust property under commercial terms, the risk is considered low. The conditions include:
   • The agreement (whether verbal or written) must be on commercial terms.
   • The beneficiary must pay the trustee an amount that matches the commercial terms, such as interest or rental payments.

An agreement is considered on commercial terms if the rates and terms align with market rates. There is also a safe harbour for loans where interest rates and terms follow Division 7A loan standards.

Documentation Requirements

Beneficiaries must provide proper documentation to substantiate their claims for reductions under Section 99B(2). This documentation is essential for proving that the distribution is correctly taxed. Required documents include:

• Signed trust deeds or the will of the deceased person.
• Trustee minutes or distribution statements confirming that payments were made from the trust’s corpus.
• The trust’s financial accounts for relevant years, following the accounting standards of the relevant country.
• Additional case-specific documents, such as bank statements, working papers, and other relevant records.

If a beneficiary fails to provide the required documents, the ATO will treat the entire amount as assessable income, meaning the full distribution will be taxed.

For trustees and beneficiaries of non-resident trusts, understanding Section 99B is crucial for managing tax obligations. Always ensure you have the necessary documents to substantiate your claims and stay compliant with Australian tax law.

Pitt Martin Group is a CPA accounting firm, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Yvonne Shao @ Pitt Martin Tax