澳洲联邦政府近日完成了对超市单价标示制度的审查——这个看似以消费者为中心的话题，其实可能会对整个食品与日用品供应链的企业带来重要影响。

政府在做什么

单价标示制度让消费者能以统一的标准单位（如每100克或每升价格）比较不同商品的价格。自2009年以来，大型超市被要求展示这些信息，帮助顾客辨识更高性价比的商品。

过去该制度执行成本低、违规处罚轻，但情况可能即将改变。财政部在2025年9月1日至19日展开短期咨询，计划强化《零售杂货业（单价标示）行为准则》。

为何重新审查

此次行动源于澳洲竞争与消费者委员会（ACCC）对超市行业的调查。调查发现，尽管单价标示有助于消费者比价，但仍存在漏洞，其中最受关注的就是缩水式通胀（shrinkflation）——产品包装悄悄变小，但价格不降反升。

在生活成本持续攀升的背景下，政府希望通过更清晰、公平的定价机制，重建消费者信任。

可能的改革方向

财政部在咨询文件中提出多项改进建议：

• 缩水提醒：当产品份量减少但价格未降时，超市需明确提示。
• 更清晰标示：在实体店与网店中以更显眼的方式展示单价。
• 扩大适用范围：涵盖中小零售商及线上销售平台。
• 统一计量标准：避免出现“每卷”与“每张”这类不一致的比较单位。
• 民事处罚机制：对违规企业施以罚款。

企业面临的影响

对供应商而言，包装与标签设计可能将被更严格审查，尤其在调整包装尺寸或数量时。

对零售商来说，或需投入资金更新货架标签、后台软件及电商系统。这些改动虽增加成本，却也能借此提升透明度，强化消费者信任。

从长期来看，更一致的价格标示或将影响产品定价与市场策略。能提前准备的企业将在新规落地后更具主动权。

接下来会怎样

随着咨询期结束，财政部将评估各方意见，政府预计将在今年稍后公布回应。

对于食品、日用品及家居用品领域的企业而言，务必密切关注后续进展。即将出台的改革可能影响产品包装、定价策略与合规流程。

在皮特马丁会计师事务所，我们可协助企业评估潜在合规成本、分析财务影响，并提前做好监管变动准备。如果贵公司向超市供货或销售产品，现在正是审视定价机制、提前布局的最佳时机。

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特许会计师协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

The Federal Government has completed its review of supermarket unit pricing — a topic that might seem purely consumer-focused but could carry real implications for businesses in the grocery supply chain.

What’s Happening

Unit pricing lets shoppers compare the cost of products using a standard measure — such as dollars per 100 grams or per litre. Since 2009, large supermarkets have been required to display these figures to help customers identify better value.

This system has operated with relatively low compliance costs and limited penalties. But that could soon change. Treasury recently consulted on strengthening the Retail Grocery Industry (Unit Pricing) Code of Conduct, with submissions open only from 1–19 September 2025 — a short window for feedback.

Why the Review

The move follows the ACCC’s supermarket inquiry, which found that while unit pricing is useful, there are still gaps. One major concern is shrinkflation — when pack sizes shrink but prices stay the same or rise.

With cost-of-living pressures still high, the Government wants pricing to be clearer and fairer, helping rebuild trust between retailers and consumers.

Possible Changes

The consultation paper proposed several reforms:

• Shrinkflation alerts – supermarkets may need to flag when a product’s size decreases without a price drop.
• Clearer displays – larger, more visible unit prices in-store and online.
• Wider coverage – applying rules to smaller retailers and online platforms.
• Standardised measures – ensuring consistent “per 100g” or “per litre” comparisons.
• Civil penalties – introducing fines for non-compliance.

Business Implications

For suppliers, packaging and labelling decisions could face greater scrutiny — especially when changing pack sizes or formats.

For retailers, new systems may be needed for shelf labels, software, or e-commerce updates. These could add costs, but they also offer an opportunity to show transparency and build consumer loyalty.

In the longer term, clearer pricing may affect how products are positioned, marketed, and priced across the sector. Businesses that prepare early can avoid disruption once the new rules are introduced.

What’s Next

Now that submissions have closed, Treasury will review feedback and the Government is expected to announce its response later this year.

Companies involved in food, grocery, or household goods should monitor the outcome closely. The upcoming reforms could shape packaging, pricing, and compliance obligations across the industry.

At Pitt Martin Tax Pty Ltd, we can help you assess potential compliance costs, evaluate financial impacts, and prepare for these regulatory changes. If your business sells or supplies to supermarkets, now is a good time to review your pricing systems and get ready for what’s next.

Pitt Martin Group is a firm of Chartered Accountants, 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 Chartered Accountants Australia and New Zealand (CA ANZ), membership certification of the Australian Society of Certified Practising Accountants (CPA), Registered Australia Tax 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

自2025年7月1日起，养老金保证（Superannuation Guarantee，简称 SG）比例提高至12%。这是数年来逐步立法上调的最后一步。虽然缴费比例的提升备受关注，但对雇主和雇员而言，更为关键的是养老金缴款的执行方式和具体截止日期。

季度缴费截止日

目前，雇主必须在每个季度结束后的28天内为员工缴纳养老金。具体日期如下：

• 10月28日 – 对应7月至9月季度
• 1月28日 – 对应10月至12月季度
• 4月28日 – 对应1月至3月季度
• 7月28日 – 对应4月至6月季度

如果截止日正好是公共假日，则可顺延一天。需要注意的是，缴款必须在这些日期到账员工的养老金账户。唯一的例外是使用ATO 小型企业养老金清算所（SBSCH）的情况。在这种情况下，只要缴款在截止日前到达 SBSCH，即被视为按时缴纳。

雇主须知

税前扣除条件

若要享受税前扣除，缴款必须在截止日前到达养老金账户（或 SBSCH）。若雇主使用商业清算所，则需特别留意时间安排。商业清算所会代收代付养老金，但处理时间可能长达两周。因此，雇主应在季度截止日前预留充足的操作时间。

逾期缴纳与罚款

即便只迟到一天，也会触发养老金保证附加费（SGC），后果包括：

• 丧失税前扣除资格
• 额外罚款
• 利息支出增加

一旦触发 SGC，雇主必须向 ATO 申报并缴纳相关附加费，增加了合规负担。

展望：发薪日养老金

政府已提出 “发薪日养老金” 改革，计划自2026年7月1日起实施。如果立法通过，雇主将必须在发放工资的同时支付养老金，而不再按季度支付。届时，SBSCH 将关闭，依赖该服务的雇主需转向商业清算所。企业宜提前做好准备，以减少风险。

雇员须知

雇员也应主动关注自己的养老金缴纳情况，建议：

• 定期检查 养老金基金对账单
• 将到账金额与工资单进行核对
• 若发现问题，先与雇主沟通

如果问题无法解决，雇员可以将情况上报给 ATO，由其介入处理。

养老金比例提升至 12% 标志着长期改革的完成，但关键在于准时与准确的缴款。雇主需确保内部流程能够按时完成支付，尤其在使用商业清算所时更要留出缓冲。雇员则应积极监督养老金到账情况。随着 ATO 加强监管，以及“发薪日养老金”有可能实施，雇主与雇员都需要保持高度关注。

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, 自管养老金及审计的贷款等综合性服务的经澳洲特许会计师协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 1 July 2025, the superannuation guarantee (SG) rate increased to 12%. This is the final step in a series of planned rises that have been legislated for several years. While the new rate has received attention, the more pressing issue for both employers and employees is how contributions are handled and when they must be paid.

Quarterly Deadlines

Employers are currently required to pay SG contributions within 28 days after the end of each quarter. The due dates are:

• 28 October – July to September quarter
• 28 January – October to December quarter
• 28 April – January to March quarter
• 28 July – April to June quarter

If the deadline falls on a public holiday, an extra day is granted. Importantly, contributions must be in the employee’s superannuation fund by these dates. The only exception is where the ATO Small Business Superannuation Clearing House (SBSCH) is used. In that case, a payment is considered made once the SBSCH receives it.

Employer Considerations

Claiming Deductions

To claim a tax deduction, contributions must be in the super fund (or SBSCH) by the due date. Employers who use commercial clearing houses need to plan carefully. These intermediaries process contributions and forward them to super funds, but turnaround times can be lengthy—sometimes up to two weeks. Employers should therefore allow plenty of lead time before the quarterly deadline.

Late Payments and Penalties

Missing a deadline, even by a single day, triggers the Superannuation Guarantee Charge (SGC). This results in:

• Loss of the tax deduction
• Additional penalties
• Interest charges

The ATO requires employers to lodge an SGC statement if a deadline is missed, which increases compliance costs.

Looking Ahead: Payday Super

Employers should also prepare for potential changes. The government has proposed “payday superannuation” reforms starting 1 July 2026. Under this system, SG would be paid at the same time as wages, not quarterly. If introduced, the SBSCH will close, and employers using it will need to transition to a commercial clearing house. Businesses may wish to start reviewing their options early.

Employee Considerations

Employees also have responsibilities. It is recommended that workers:

• Regularly check superannuation fund statements
• Match contributions with payslips
• Raise issues directly with employers if contributions are missing or late

If concerns are not resolved, employees can escalate matters to the ATO.

The increase to 12% completes a long-running policy change, but the real challenge lies in timely and accurate contributions. Employers must ensure processes are in place to meet deadlines, especially if using a clearing house. Employees should remain proactive in monitoring their super accounts. With stronger ATO enforcement and the possibility of payday super on the horizon, both sides have good reason to stay alert.

Pitt Martin Group is a firm of Chartered Accountants, 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 Chartered Accountants Australia and New Zealand (CA ANZ), membership certification of the Australian Society of Certified Practising Accountants (CPA), Registered Australia Tax 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

随着豪华车销量的持续增长，了解澳大利亚税法如何适用于高端车辆变得比以往任何时候都重要。许多买家可能没意识到，在某些情况下，为商业用途购买昂贵车辆的税务结果，反而可能比购买普通车辆更不利。这与税法中“豪华车”的定义以及折旧、GST抵扣甚至部分租赁安排的限制直接相关。

如果你正考虑购买或租赁高价值车辆，以下将详细解析这些规则在实际中的运作方式、可用的例外情况，以及可能额外适用的税种——豪华车税（LCT）。

折旧与GST抵扣

通常情况下，当机动车用于商业或其他创收活动时，其购置成本可以通过折旧在若干年内逐步抵扣，而不是在第一年一次性扣除全部价格。

对于已注册GST的企业，还可以申报购车价中的GST进项税抵扣，将购车支付的GST与销售中收取的GST相抵扣。

然而，对于被归类为“豪华车”的车辆，这两项税收优惠都有上限。2025–26财年，澳大利亚税务局（ATO）设定的豪华车限额为 $69,674。

如果车辆价格超过该限额，将会受到两项限制：

1. GST抵扣 以豪华车限额的1/11计算，而不是按实际支付的GST金额计算；
2. 折旧扣除 仅基于限额金额计算，而不是按实际购车价计算。

这些限制可能显著增加高价车的税后成本。

限额在实际中的运作方式

假设企业购买一辆超过豪华车限额的车辆，即便购车的GST金额很高，可申报的GST抵扣也会被限额所限制。扣除可抵扣的GST后，可用于折旧的成本同样也受限于豪华车限额。结果是，部分车辆成本永远不能享受税务抵扣或GST抵扣。

对于买家来说，车辆价格超出限额越多，不享受税收优惠的部分就越大，这会直接影响实际持有成本。

例外情况

并非所有车辆都受影响。豪华车限额只适用于税法定义下的“汽车”——通常指主要为载客设计的车辆。

不适用的情况包括：

• 额定载重至少一吨的车辆
• 可载9名或以上乘客的车辆

对于双排皮卡等用途不明确的车辆，需要通过特定测试判断其主要设计用途是载客还是载货。此类车辆会比较额定乘员重量与剩余载重能力。如果认定其主要用途不是载客，则不受豪华车限额限制，可以按实际购车价全额申报GST抵扣和折旧扣除。

豪华车租赁

签订租赁合同并不能规避豪华车限额。如果租赁车辆的市场价值超过门槛，其税务处理方式会发生变化。纳税人不能直接扣除实际支付的租金（需扣除私人使用部分），而是被视为通过贷款购车。此时，扣除额基于名义利息和限额内的折旧计算。

这会减少租赁高价值车辆的税收优惠，因此在签署租赁协议前，应仔细评估税后成本。

豪华车税（LCT）

除GST和折旧限制外，若车辆价值超过当年的LCT门槛，还可能需要缴纳豪华车税，税率为超出部分的33%。

2025–26财年的LCT门槛为：

• 燃油高效车：$91,387（油耗≤3.5L/100km）
• 其他适用车辆：$80,567

自2025年7月1日起，燃油高效车的标准已从7L/100km降至3.5L/100km，符合高门槛条件的车辆大幅减少。

对买家的意义

这些规定意味着，购买豪华车的税务和财务影响远超标价。由于GST抵扣和折旧扣除被封顶，加上可能的豪华车税，税后成本可能比预期高出不少。

对企业主而言尤其如此——原本计划通过购车获得的税收优惠可能会被大幅削减。因此，在决定购买豪华车辆时，应同时考虑现金流、品牌形象以及长期税务影响。

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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特许会计师协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

With luxury car sales steadily increasing, understanding how Australia’s tax rules apply to high-end vehicles has never been more important. What many buyers don’t realise is that, in some cases, purchasing an expensive car for business use can actually lead to a less favourable tax outcome than buying a standard vehicle. This comes down to how the law defines “luxury cars” and the specific limits that apply to depreciation, GST credits, and even certain leasing arrangements.

If you are considering purchasing or leasing a high-value vehicle, here’s a detailed look at how these rules work in practice, the exceptions available, and the extra tax—known as Luxury Car Tax (LCT)—that might apply.

Depreciation and GST Credits

Under normal circumstances, when a motor vehicle is used for business or other income-producing purposes, the cost of that vehicle can be claimed over time as a depreciation deduction. Rather than deducting the full purchase price in the first year, you gradually claim the cost over the vehicle’s effective life.

For GST-registered businesses, there’s also the ability to claim GST credits on the purchase price of a vehicle used in commercial activities. This allows you to offset the GST paid at purchase against the GST you collect from your customers.

However, for vehicles classified as “luxury cars,” both these tax benefits are capped. For the 2025–26 income year, the Australian Taxation Office (ATO) has set the luxury car limit at $69,674.

If the car’s price exceeds this figure, two restrictions apply:

1. GST credits are limited to one-eleventh of the luxury car limit, not the actual GST paid on the full purchase price.
2. Depreciation deductions are calculated only on the capped value, rather than what you actually paid.

These caps can significantly increase the after-tax cost of acquiring a high-value vehicle.

How the Cap Works in Practice

Let’s say a business purchases a car worth more than the luxury car limit. Even though the GST component on the purchase may be much higher, the maximum GST credit that can be claimed is capped based on the ATO limit. After subtracting the eligible GST credit from the purchase price, the cost that can be depreciated is still subject to the same threshold. The result is that part of the car’s cost never attracts any tax deduction or GST credit.

For buyers, this means that the higher the price above the limit, the greater the portion that effectively receives no tax relief—something that should be factored into the real cost of ownership.

Exceptions to the Rules

Not all vehicles are affected. The luxury car limit only applies to vehicles classified as “cars” for tax purposes—generally, those designed mainly to carry passengers.

The cap does not apply to:

• Vehicles designed to carry a load of at least one tonne
• Vehicles designed to carry nine or more passengers

Special tests apply to certain vehicles like dual cab utes, where it’s not always clear whether the primary design is for carrying passengers or goods. For these, seating capacity and load capacity are compared to determine their classification. If the vehicle is deemed not primarily for passenger transport, the full GST credit and depreciation on the purchase price can be claimed without the cap.

Leasing a Luxury Car

Entering into a lease arrangement doesn’t avoid the luxury car limit. If the market value of the leased vehicle exceeds the threshold, the tax treatment changes. Instead of claiming the actual lease payments as a deduction (adjusted for private use), the arrangement is treated as if you had purchased the car with borrowed funds. In this case, deductions are calculated based on deemed interest and depreciation—again, restricted to the luxury car limit.

This approach can reduce the tax benefit of leasing a high-value vehicle, so it’s important to assess the real after-tax cost before signing a lease agreement.

Luxury Car Tax (LCT)

In addition to the GST and depreciation caps, you may also be liable for LCT if the car’s value exceeds the relevant threshold for the year. LCT is charged at 33% of the value above the threshold.

For the 2025–26 income year, the LCT thresholds are:

• $91,387 for fuel-efficient vehicles
• $80,567 for all other applicable vehicles

The definition of “fuel-efficient” changed from 1 July 2025, now requiring a fuel consumption rate of 3.5 litres per 100km or less (down from 7 litres previously). This means fewer vehicles qualify for the higher threshold.

Why This Matters for Buyers

These rules mean that the tax and financial impact of buying a luxury car extends far beyond the sticker price. Between capped GST credits, limited depreciation deductions, and potential LCT liabilities, the after-tax cost can be significantly higher than expected.

For business owners, this is particularly important, as the intended tax benefits of purchasing a vehicle for work purposes may be reduced. The decision to buy a luxury vehicle should take into account not only cash flow and image considerations but also the long-term tax consequences.

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Pitt Martin Group is a firm of Chartered Accountants, 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 Chartered Accountants Australia and New Zealand (CA ANZ), membership certification of the Australian Society of Certified Practising Accountants (CPA), Registered Australia Tax 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

如果你目前还背着澳洲税务局（ATO）的欠款，是时候认真关注一下了——因为从 2025年7月1日 起，你可能要为这笔欠款付出更多成本。

政府已正式取消两类ATO利息费用的税前抵扣资格。也就是说，从2025年7月1日起，只要是那天之后产生的利息，不管原始税务债务是什么时候产生的，这些利息都不能再作为税前抵扣了。

GIC和SIC是什么？

首先是 一般利息（ General Interest Charge, GIC）。当你晚交税时，ATO会对拖欠部分加收GIC，目的是鼓励按时缴税，确保所有纳税人公平对待。这部分利息是按日复利计算的，也就是说，欠得越久，利息就滚得越多。根据最新公布，2025年7月至9月季度的GIC年利率为 10.78%。

另一种是 税款差额利息（ Shortfall Interest Charge, SIC）。它适用于你的税务申报被修改补税时。这时，ATO会根据你原本应缴的时间与实际更正的时间之间的差距，向那段期间的税款差额加收利息。目前2025年7月至9月季度的SIC年利率是 6.78%，同样是按日复利计算。

有哪些变化？

之前，GIC和SIC可以作为支出，在报税时抵扣应纳税收入。这等于降低了实际的税后成本，尤其对高收入纳税人更有利。

但从2025年7月1日起，这个抵扣优势将正式取消。不论你的税债是什么时候开始的，只要利息是在这个日期之后产生的，就不能再抵扣。这意味着，纳税人将实打实地承担全额利息成本，而且你收入越高、税率越高，影响越明显。

如何应对？

最直接的办法就是：尽早还清ATO的欠款。利率不低，又是每天复利，拖得越久，代价越高。

如果短期内无力一次性清偿，可以考虑其他方式，比如找利率更低的贷款渠道来还税债。在某些情况下，如果这笔债是因商业活动产生的，偿还所用贷款的利息还有可能可以抵扣。但如果债务来源于个人收入或投资活动，贷款利息通常是不可抵扣的。所以，这条路一定要先咨询专业意见。

另一个选择是申请ATO的分期付款计划。虽然这种方式能减轻短期现金流压力，但需要注意，哪怕在分期付款期间，GIC仍然会持续累积。

提前规划

更好的方法，其实是从源头做起：提前准备资金以应对即将到来的税款。定期预留税金、GST、PAYG预扣款等，有助于在ATO账单来临时不至于措手不及。把这些款项单独管理、专款专用，会让财务运作更有条理，也减少日后背负债务的风险。

如果你现在正背着税务债，或者担心未来可能会赶不上ATO的节奏，不妨早点做准备。规则在变，但只要提前规划，有合适的策略和专业协助，完全可以避免不必要的利息成本。

有任何问题，欢迎随时联系我们。我们愿意与你一起制定合理的解决方案。

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特许会计师协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

If you’ve got an outstanding tax bill with the ATO, now’s the time to take a closer look. Because from 1 July 2025, it might cost you more than you expect.

The government has officially scrapped the tax deductibility of interest charges applied to ATO debts. That means two common interest charges, General Interest Charge (GIC) and Shortfall Interest Charge (SIC), will no longer be deductible for tax purposes if they’re incurred on or after that date. Even if the original debt arose earlier, any new interest charges from 1 July 2025 won’t reduce your taxable income.

What are they?

When you pay your tax late, the ATO applies General Interest Charge (GIC), essentially a penalty to encourage timely payment and maintain fairness among taxpayers. GIC is calculated daily and compounds, meaning the longer it takes to pay, the more you’ll owe. As of the July–September 2025 quarter, the GIC annual rate is a hefty 10.78%.

Then there’s Shortfall Interest Charge (SIC), which applies when your tax return is amended and reveals that you underpaid your taxes. SIC also compounds daily and applies to the shortfall for the period between when the tax should have been paid and when the shortfall is corrected. The SIC rate for the same quarter sits at 6.78%.

What’s in change?

Until now, businesses and individuals could claim these interest charges as deductions, softening the blow by lowering the effective after-tax cost. That benefit is about to disappear.

From 1 July 2025 onwards, GIC and SIC will no longer be deductible, regardless of when the underlying tax debt was incurred. This means that many taxpayers, especially those in higher tax brackets, will feel the full impact of these interest charges.

In practical terms, the end of deductibility translates to higher real costs. You’ll still be hit with the interest, but without the tax deduction that used to ease the sting.

What can you do about it?

The best move is simple: pay down your tax debt as soon as you can. With interest rates this high and compounding daily, the cost of delay adds up fast.

If that’s not financially feasible in the short term, there are other options worth exploring. For example, you might consider refinancing the tax debt through a loan with a lower interest rate. In some cases, the interest on such a loan could still be deductible—particularly if the tax debt relates to business income. That said, interest on loans used to pay personal or investment-related tax debts generally won’t be deductible, so it’s important to get proper advice before taking that route.

Another path is to negotiate a payment plan with the ATO. While this spreads out repayments, it doesn’t stop GIC from accruing. So even if a plan offers breathing room, it’s still better to pay the debt off faster if you can.

Plan ahead

More importantly, this is a good reminder to think ahead when it comes to managing your tax obligations. Setting aside funds regularly for GST, PAYG, and other liabilities can make a world of difference. Keeping these amounts separate, almost like a mini tax savings account, helps avoid nasty surprises when the ATO bill arrives.

If you’re carrying tax debt or unsure about how these changes might affect you, now is the time to act. The rules are shifting, but with some smart planning and the right support, you can stay ahead of the curve and avoid unnecessary interest costs.

Let’s talk if you need help navigating the changes or putting a plan in place—we’re here to make sure you stay compliant and in control.

Pitt Martin Group is a firm of Chartered Accountants, 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 Chartered Accountants Australia and New Zealand (CA ANZ), membership certification of the Australian Society of Certified Practising Accountants (CPA), Registered Australia Tax 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

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。

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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