Accru Tax Alert February 2022: Client Alert

在欧米克隆COVID-19浪潮中，随着我们各国政府缩短加强剂量间隔, 许多企业通过提供奖励或奖励，鼓励员工和客户接种疫苗或接种加强剂. 虽然这是一个有效的方法来帮助员工和客户保持安全，企业保持开放, it’s important to consider that there may be some tax consequences involved.

If your business provides free or discounted goods, services, vouchers, gift cards, rewards points or other non-cash benefits to everyone who has had their COVID-19 vaccinations, those benefits will not be subject to FBT, even if your employees take part in the program. This is because the benefit isn’t provided in respect of your employees’ employment. Providing these types of non-cash benefits only to your employees may be subject to FBT; however, a benefit with a value under $300 may qualify for a minor benefit exemption.

如果提供给员工的非现金福利不符合小额福利豁免的条件, a reduction in taxable value of FBT may be available if the benefit is an “in-house” one. Generally, 例如，内部福利与您在正常业务过程中提供给客户的福利相同或相似, clothes given by a clothing retailer.

TIP: 如果您的企业为员工提供交通或支付交通费用，以获得COVID-19疫苗接种或加强接种, the travel would be considered work-related preventative health care, which is exempt from FBT.

If you give your employees a cash payment for getting vaccinated, 您的企业需要通过单点工资单(STP)将其作为每个员工工资或工资的一部分进行报告, withhold tax from the amount under PAYG withholding, 并将该金额计入每位员工的普通时间澳门威尼斯人官网中，以确定退休金供款.

TIP: If you’ve already given vaccination-related benefits or payments to your employees, it’s likely the ATO will need to know. We can assist – contact us today.

联邦政府已宣布提供额外资金，向应对当前流行病和最近自然灾害的小企业主提供免费心理健康支持.

The NewAccess for Small Business Owners Program, developed and provided by Beyond Blue, provides free, confidential, one-on-one mental health support by phone or video call to small business owners, including sole traders. The coaches are former small business owners themselves, so they understand the unique challenges that small businesses face, including family and financial pressures.

The sessions use Low-intensity Cognitive Behavioural Therapy (LiCBT) work, tailored to your needs, to help you recognise the ways you think, act and feel, and to separate from unhelpful thoughts. You’ll learn practical skills to manage stress and get back to feeling like yourself.

更多澳门威尼斯人官方网站小企业主新通道计划的信息，请致电1300 945 301或访问Beyond Blue网站 www.beyondblue.org.au/newaccess-sbo.

The Small Business Debt Helpline is run by Financial Counselling Australia. It’s a free service for small business owners in financial difficulty, and offers independent, confidential and impartial support to navigate issues including avoiding bankruptcy, negotiating payment plans, debt waivers, grant applications and insolvency.

该热线的专业理财顾问会倾听您的心声，并提供实用的商业建议. They don’t sell anything or work on commission.

您可以拨打小型企业债务帮助热线1800 413 828或访问小型企业债务网站 http://sbdh.org.au/.

作为帮助企业从COVID-19大流行的影响中恢复的经济一揽子计划的一部分, 联邦政府通过中小企业复苏贷款计划向符合条件的中小企业提供低成本信贷. When it was first introduced, and until 31 December 2021, the government essentially guaranteed 80% of the loan amount. However, from 1 January 2022, as restrictions have eased, 政府担保额从贷款金额的80%减少到50%. The eligibility conditions have also been slightly fine-tuned, with the scheme now due to end on 30 June 2022.

营业额不超过2.5亿美元的符合条件的中小企业可从参与贷款机构获得总额不超过500万美元的贷款.

Loans can be unsecured or secured and will generally be for terms of up to 10 years, with an optional repayment holiday period of up to 24 months. A loan can be used for a range of business purposes, including investment support or refinancing the pre-existing debt of an eligible borrower.

The maximum rate will be capped at around 7.5%, 随着时间的推移，随着市场利率的上升，浮动利率贷款的利率可以灵活地增加. 参与贷款机构可以向符合条件的企业提供任何合适的产品，但信用卡除外, charge cards, debit cards or business cards.

拥有自己房屋的退休人士，在退休后需要更多的钱，现在可以参加房屋净值计划, run through Services Australia. The scheme was previously known as the Pensions Loans Scheme. Along with its new name, the scheme’s fortnightly interest rate has been lowered to 3.95% per annum. To access the scheme, there’s no need for you or your partner to be on the Age Pension, although certain other requirements need to be met, 包括达到领取养老金的年龄，以及在澳门威尼斯人官方网站拥有可以作为贷款担保的房产.

There are costs associated with starting and stopping the scheme – for example, 澳门威尼斯人官方网站服务局将对作为贷款担保的房产收取费用或警告, and you’ll need to pay the costs involved. These costs don’t need to be paid upfront but can be added to the loan balance.

TIP: The scheme is flexible, which means you can stop receiving payments at any time and make repayments at any time, but regular repayments aren’t required. Rather, you have the choice to wait to pay the loan, 法律费用和应计利息在你出售作为抵押品的房产时全额支付.

Payments under the scheme will continue until you reach your maximum loan amount. This amount depends on your age, your partner’s age (if you have one), and the market value of the property used as security. For example, for a single person aged 70 who has a home with a market value of $800,000, the maximum loan amount available under the scheme is $246,400.

保险在超级通常是最具成本效益的方式，为个人覆盖自己在事故的情况下. Most super funds typically offer three types of insurance for their members: life cover, 全面及永久伤残保险(TPD)及入息保障保险(或工资延续保险).

Life cover (death cover) pays a lump sum or income stream to beneficiaries upon your death, or in the event of a terminal illness. 如果你严重残疾，不太可能再工作，伤残保险会给你一笔保险金. Income protection insurance pays a regular income for a specified period, ranging from two years to five years, or up to a certain age, if you can’t work due to temporary disability or illness.

Recently, 澳门威尼斯人官方网站证券和投资委员会(ASIC)审查了五家大型超级基金的做法，这些基金以选择退出的方式向其成员提供违约澳门威尼斯人官网保障保险, accounting for around 2 million MySuper member accounts.

Overall, ASIC found that most income protection insurance policies contain “offset” clauses, 这意味着如果你接受其他类型的澳门威尼斯人官网支持，保险收益会减少或“抵消”. 这是一种减少因残疾时比工作时获得更多澳门威尼斯人官网而推迟重返工作岗位的动机的方法.

审查还发现，不同的养老基金在澳门威尼斯人官网抵销与澳门威尼斯人官网保障福利的类型上存在很大差异.

ASIC发现，受托人并没有主动向成员明确解释，由于补偿，保险福利何时会得到支付，何时不会得到支付. 当你考虑是否选择退出默认澳门威尼斯人官网保护保险时，这些信息显然是相关的, and if you make an insurance claim.

ASIC’s concern isn’t that the offset clauses exist, 但是，解释这些条款的相关信息没有在网站通信或欢迎包中提供, 在保险指南中，这些条款只是用技术和法律语言描述的.