
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》
Being in public practice for over a decade, we are familiar with all tax regimes relating to both businesses and individuals. In Pitt Martin, we spend hundreds of hours every year relating to tax research and to ensure that we keep up to date with the latest rulings and reforms. Therefore, we are able to apply the latest rulings to our clients to ensure that they won’t be disadvantaged.
We also differentiate ourselves from the market in that we do not just stop at compliance work but assist with tax planning in order to minimise our client’s tax liability in the years to come.
We assist you to ensure that you do not miss any deductions and offsets so that we can maximise your tax refund. We are also experienced in assisting with complex tax returns for companies, trusts, partnerships and non-for-profit organisations.
We deal with GST issues daily and this includes assistance in the following industries to name a few: retail, manufacture, hospitality, import and export, property, education, medical and professional. We also assist with fuel tax credit issues, PAYG withholding and instalments in all industries.
The disposal of assets such as real property may trigger Capital Gains Tax. We assist in minimising or, if possible to get a concession which saves money for the tax payer. Fringe benefit tax can be incurred when employers provide benefits to employee in place of salary or wages. We have sophisticated experience in these regimes and can assist in providing the most suitable arrangement.
One of our main strengths is that we have the resources and years of experience in helping foreign entities setup businesses or invest in Australia or for Australian local businesses to expand overseas. Running a business in a different jurisdiction can be challenging. Our experienced team can assist you from setting up the initial structure to the ongoing compliance work.
We advise on employer’s payroll tax obligations and assist with end of year employee PAYG summaries and statements.
Acquiring and maintaining a property can be expensive due to transfer duty (formerly known as stamp duty) and land tax charged by state government. We specialise in giving advice and planning for this, especially the surcharges relating to foreigners.
During our years of public practice, we have gained significant experience in tax planning which is a great way to cut down on your tax bills. A good tax plan needs the full picture of the client and their family. Our boutique approach enables us to create a friendly communicative environment and tailor a plan for each client.
ATO reviews and audits are essential to protect the efficacy of the tax system. Sometimes, these matters can be stressful and could lead to huge penalties. Our team is familiar with the processes when dealing with the ATO. We also have partnered legal professionals who can assist with these affairs.
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。