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。

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。

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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