
税务居民身份与住所认定:行政复审法庭维持澳税局决定
行政复审法庭(ART)维持了澳大利亚税务局(ATO)对一名纳税人的决定,认定其在相关年度拥有澳大利亚的住所(domicile),因此根据《1936年所得税评估法》
A successful business needs a suitable structure, robust financial strength, strategic planning and ongoing monitoring. In Pitt Martin, we can guide you through all areas so that you can focus on your business without juggling with cash flow, legal and other issues.
An appropriate structure not only provides strong legal protection but must also be tax effective. We are experienced in this advice. We form companies, partnerships, trusts and unincorporated structures for clients.
We look at the debt level and check the liquidity of the business. We prevent businesses from insolvency via supervising their financial health and provide adaptable solutions.
We provide budget and forecast reports services to ensure there are no surprises to your business. We also provide profit and loss reports to analyse your business performance.
By reviewing the cash flow report and examining the debtor and creditor accounts, we monitor and project the cash flow for you.
Business planning is crucial to the success of a business. We assist and provide ongoing business planning to our business clients.
We provide asset protection through legal structures and advance strategic planning.
We help client put the shareholder agreement and exit strategy together for a smooth and responsible hand over in case they need to leave the business.
Using a life time to build a wealth sometimes makes the estate to be passed onto next generation is quite necessary. We can think forward for our client to form a reasonable, secured and tax effective estate plan.
We help client put the shareholder agreement and exit strategy together for a smooth and responsible hand over in case they need to leave the business.
A trade mark is an important intellectual property to a business which protect from other business using the same name, logo, sound, etc. We delegate the registration service.
Michael V
Principal of Johnston Vaughan Solicitors & Attorneys
We are using Pitt Martin to look after our tax, accounting and trust account. Their down to earth work, prudent attitude and valuable advice have freed us a lot of time from the accounting and tax compliance burden, so we can focus our energy on the core legal practice business. We highly recommended Pitt Martin to be your professional accountants and business advisors.
Yu W
Director of Great Master Kitchen Pty Ltd
Pitt Martin helped us to setup the accounting software and trained our staff. During the years, they have provided many useful advices to us, applied government incentives for us, saved us heaps time and money in tax. I would say they are trust worth accountants not only in doing our tax but also giving business advice. Nevertheless, their friendly team is always there for you and being considerable. We are glad that we have worked with them for these years.
Victor C
Director of Wild Catch on Danks
Hi, we are in hospitality industry. I have been dealing with Pitt Martin since I opened my business. The service I receive from Robert and team is very professional. The advice I get is also very helpful in regard to making financial decisions. Robert is very approachable and has sound knowledge in relation to giving business advice and also any tax advice. I highly recommend Pitt Martin to anyone who wishes to take on their own business venture to seek advice from Robert and team. Their prices are quite competitive in the market, but the knowledge and service they provide goes beyond that.
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行政复审法庭(ART)维持了澳大利亚税务局(ATO)对一名纳税人的决定,认定其在相关年度拥有澳大利亚的住所(domicile),因此根据《1936年所得税评估法》
The Administrative Review Tribunal (ART) has upheld the ATO’s position, confirming that the taxpayer, Mr Quy, maintained a domicile in Australia and was therefore a resident of Australia for tax purposes under section 6(1)
近期,在《税局诉梁案 [2025] FCAFC 4》中,澳大利亚联邦上诉法院推翻了联邦法院之前的裁决,判定将一笔未说明来源的存入信托账户的现金视为应税收入。此判决支持了澳大利亚税局(ATO),明确这些存款应纳税。