2021年11月:客户警告

看看我们11月份的税收发展快照，这些发展可能会影响您的业务, 投资或退休金. 请 保持澳门威尼斯人官方网站 如果您需要进一步的建议，请与您当地的Accru办事处澳门威尼斯人官方网站.

The ATO has recently issued an alert warning taxpayers against disguising undeclared foreign income as gifts or loans from related overseas entities, 包括家人和朋友. It says it has continued to encounter situations where Australian resident taxpayers have derived amounts of income or capital gains offshore that are assessable, 但是纳税人没有在他们的所得税申报表中申报金额.

提示: 如果你是澳门威尼斯人官方网站的税务居民, your worldwide income (not just money you make from Australian sources) is assessable and should be reported to the ATO in your annual tax return.

The ATO will now be looking closely at arrangements where taxpayers are aware of their residency status and the tax implications that flow from it, but attempt to avoid or evade tax of their foreign assessable income by disguising amounts as either gifts or loans from a related overseas entity.

If family or friends who live overseas have provided a genuine monetary gift or loan to you or your business, 你应该保留尽可能多的支持性文档. 这是因为如果有任何不确定的具体数额是真正的礼物或贷款, ATO将根据所有可获得的证据形成一个观点.

同期和完整的记录应包括详细的财务记录, 完整的贷款文件, formal identification of the giver and any declarations they made about the money in their country of residence. 赠与契约或者法定声明不得作为结论性证据.

遗产也算作“礼物”。. 如果你从海外继承了遗产, a certified copy of the person’s will or a distribution statement for the estate should be a part of your recordkeeping.

A new data matching program designed to identify and address non-compliance with tax and super obligations is under way in relation to government payments for the 2018–2019 to 2022–2023 income years. 它涵盖了联邦政府支付给第三方项目提供商的大部分服务.

ATO将从Comcare获取数据, 卫生署, 国家残疾保险局, 澳门威尼斯人官方网站国家土著机构, 内政部, 退伍军人事务部和清洁能源监管机构. This will add to the information the ATO currently receives from government entities through the taxable payments annual report (TPAR).

这意味着承包商, 任何类型商业结构的分包商和顾问(独资经营者), 公司, partnership or trust) that receive payments from government under these agencies’ programs may be subject to extra scrutiny.

据估计，36,每个财政年度将有000家服务提供商参与该计划. 在这个数字中, 大约11,000人是个人，剩下的是公司, 合作伙伴关系, 信托和政府实体.

提示: 如果你是受影响的政府项目下的服务提供商, 你应该确保你履行了所有的注册和提交义务. 我们可以帮您检查记录并纠正任何问题，这样您就不会收到ATO的意外信函.

公司董事不久将必须加入董事身份号码制度. 这需要 current and future directors to apply for director identification numbers (DIN) which will be permanently linked to the individual, 即使他们不再是董事. 人们希望朝鲜政权会这么做 make it easier to trace relationships across companies and reduce instances of phoenixing and other illegal activity. 大多数现有董事将在2022年11月30日之前通过ATO申请DIN.

The Director Identification Number regime came into force late in 2020 as a tool for the Federal Government to reduce phoenixing and black economy activities.

提示: 非法凤凰活动是指一家公司为了逃避债务而关闭. 然后一家新公司开始继续相同的业务活动，没有债务.

在 2001年公司法 and became a director on or before 31 October 2021 are required to apply for a DIN before the end of the transitional period, 即在2021年4月4日至2022年11月30日之间.

在 2006年公司(土著和托雷斯海峡岛民)法 and became a director on or before 31 October 2021 will have even more time to apply for a DIN – until 30 November 2023 (with a transition period between 4 April 2021 and 30 November 2023). Any individuals who are appointed directors between 1 November 2021 and 4 April 2022 will have within 28 days of their appointment to apply for the DIN, and from 5 April 2022 individuals seeking to become directors will need to apply for a DIN before their appointment.

任何破坏DIN要求的行为都将受到民事和刑事处罚. 这包括故意提供虚假的身份信息, 故意提供虚假DIN或故意申请多个DIN.

Directors will be able to use the new Australian 业务 Registry Services (ABRS) online services to register from 1 November 2021. 登录和董事身份验证将使用myGovID应用程序进行.

由于2019冠状病毒病对澳门威尼斯人官方网站大部分地区的持续经济影响, the ATO has announced the extension of various COVID-19 relief measures for trustees of self managed superannuation funds (SMSFs). 此前，该减免仅适用于2019-2020和2020-2021财政年度, 但现在也将在2021-2022财政年度提供.

成为符合规定的超级基金并享受税收优惠, smsf必须在一年中的任何时候都是“澳门威尼斯人官方网站超级基金”. 这需要, 除此之外, 以集中管理和控制管理基金(即个别受托人), 或公司受托人的董事)通常在澳门威尼斯人官方网站. 在救济下, a fund will still meet this requirement even if its central management and control is temporarily outside of Australia for up to two years.

If an SMSF or a related party has continued to provide rental relief based on the current market conditions, 无论是降低租金, 对承租人的放弃或延期, ATO将以不对该基金采取任何合规行动的形式提供救济. 然而, 这是基于以商业条款提供的租金减免, 还有澳门威尼斯人官方网站安排的适当文件.

For loan repayment relief provided by an SMSF to a related or unrelated party due to the financial impacts of COVID-19, where the relief is offered on commercial terms and the changes to the loan agreement are properly documented, 税务局会提供与临时租金宽免类似的宽免条款，即, 它不会对该基金采取任何合规行动. 这亦适用于有限追索权借贷安排.

Where an SMSF exceeds the 5% in-house asset threshold at 30 June 2021 due to the financial impacts of COVID-19, trustees must still prepare a written plan to reduce the market value of the fund’s in-house assets to below 5% by 30 June 2022. 然而, the ATO has said it will not take any compliance action where the plan has not been executed by the due date as a result of the market not having recovered, 或者在某些情况下，由于市场复苏，该计划可能是不必要的.

The ATO has confirmed that its penalty and interest relief for excessive 现收现付的变化 applies to SMSFs that continue to be impacted by COVID-19 during 2021–2022. The ATO will not apply penalties or interest for excessive variations of PAYG instalments during the 2021–2022 income year, 前提是纳税人已经采取合理的谨慎措施来估计他们的年终税.

The ATO has also extended to 2021–2022 its existing COVID-19 relief in the Addendum to the 审计or/actuary contravention report (ACR). 2021-2022年的ACR减免将适用于租金减免(包括租金减免), 豁免和延期), 贷款偿还宽免(包括lrba), 以及内部资产.

提示: 如果您是SMSF的受托人，并且您或您的基金成员受到COVID-19的影响, 我们可以帮助您找出潜在的税务影响和可用的减免, 并将适当的文件准备到位.

请与当地居民澳门威尼斯人官方网站 Accru顾问 如果您想了解更多有关这些税收发展如何影响您的信息. 我们还提供一系列的 税收 帮助您满足税务要求的服务.