2021年10月:客户警告

Take a look at our October snapshot of taxation developments that may affect your business, 投资或退休金. Please 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.

为托儿服务提供者提供额外的财政支持

The Prime Minister and the Minister for Education and Youth recently announced new support measures for child care providers that are impacted by extended COVID-19 lockdowns.

Child care services in Commonwealth-declared hotspots will be eligible for new fortnightly payments of 25% of their pre-lockdown revenue, and outside school hours care (OSHC) services will be eligible for fortnightly payments of 40% of pre-lockdown revenue.

This measure will apply to services seven days after the hotspot is declared, where state and territory governments have directed families to keep their children at home. 哪里的孩子还可以去托儿所, the supports will kick in four weeks after the hotspot declaration.

The new payments will immediately benefit services in affected areas of Sydney, 首都地区和墨尔本. Other services will become eligible after seven days of lockdown, 付款日期追溯至8月23日. The support will then be available for services that meet the criteria in any future extended lockdowns.

付款直接提供给供应商. 受灾地区的家庭不需要做任何事情.

澳门威尼斯人官方网站首都直辖区

Expanded and additional support will be available for businesses affected by COVID-19 lockdowns, 以两个资助项目的形式:

昆士兰

联邦和州资助了价值52美元的紧急支助计划.8 million will be available to assist 昆士兰 businesses suffering due to the NSW–昆士兰 border restrictions, and to provide targeted support to tourism and hospitality businesses facing significant hardship. These special hardship grants will be available from mid-October.

南澳门威尼斯人官方网站

The COVID-19旅游 and Hospitality Support Grant will be available for businesses in eligible tourism and hospitality sectors, 以及表演艺术等其他领域, 富有创造力的艺术家, 出租车和汽车租赁, that have already received the COVID-19 Additional 业务 Support Grant.

There is also a new COVID-19 业务 Hardship Grant for certain employing businesses that haven’t been eligible for previous business grant support since July 2021.

除了, the SA government is increasing its Major Events Support Grant, 最多提供100美元,000 for large cancelled or postponed events where more than 10,预计将有1000名与会者.

塔斯马尼亚

The existing 业务 Support Package will be boosted from $20 million to $50 million, 奖学金最高可达50美元,000 available to eligible businesses across two funding rounds.

除了, the 塔斯马尼亚n government will offer eligible tourism and hospitality industry businesses payroll tax relief, waived vehicle registration and passenger transport accreditation fees and waived Parks & 野生动物许可证费用. 企业可以立即申请.

维多利亚

New regulations have been made to provide relief under the Commercial Tenancy Relief Scheme for small and medium-sized commercial tenants struggling with rent payments. 资格已扩大, and businesses will get relief in the form of a rent reduction proportionate to the amount of turnover lost due to COVID-19.

The 维多利亚n Small 业务 Commission will provide information so that landlords and tenants can negotiate an agreement, 为需要帮助的人提供免费调解.

Land tax relief will be available to help landlords that are doing the right thing by eligible tenants, and eligible small landlords can apply for payments from a $20 million hardship fund.

澳门威尼斯人官方网站西部

WA tourism businesses impacted by COVID-19 will soon be able to apply for funding support under a new joint Commonwealth–State program. About 3,500家企业将有资格获得最高10美元的资助,000, 包括旅游经营商, 住宿供应商和旅行社.

If the current prolonged lockdowns and economic conditions have prompted you to sell or close your business, it’s important to be aware of the need to cancel the related GST registration within a certain period, unless your business is in a specific industry or performs a specific role.

TIP: Generally, you must cancel your GST registration within 21 days if you sell or close your business. 如果你改变你的业务结构, for example from a partnership structure to a company structure, 您仍然必须在21天内取消商品及服务税注册, 除非老公司有其他业务.

Cancelling a GST registration will also cancel other registrations such as fuel tax credits, 豪华车税和葡萄酒均等税, 即使ABN未被取消. 如果你注册了现收现付, 分期付款或有FBT义务, you will need to keep lodging business activity statements (BASs) even if you cancel your GST registration.

While you can usually cancel your GST registration from a date you choose (which should be the last day you want your previous business to be registered), you cannot cancel the registration retrospectively if you were still operating on a GST-registered basis after that date. 类似的, if you choose a cancellation date and then continue to operate on a GST-registered basis, 您将无法取消注册.

当您取消企业的商品及服务税登记时, you’ll need to lodge any outstanding BASs and complete a final GST activity statement which should include all sales, 在最后一个纳税期内进行的采购和进口. 这应该包括企业的出售, 出售任何商业资产, 注销后持有的任何资产的调整, 和/或任何其他调整. 如果你实行现金收付制, all the sales and purchases that still need to be attributed from a previous tax period must be recorded.

If you’re cancelling a GST registration because the business has been restructured, 已售出或关闭, 相关的ABN也必须取消. 如果公司没有重组, 已售出或关闭, 但只是不再经营业务, the GST registration must still be cancelled but there’s a choice to keep the ABN registration active.

Employers get ready – there’ll soon be an extra step involved when it comes to hiring new employees. 2021年11月1日起, employers will need to determine if a new employee has a “stapled” super fund and request the details from the ATO where a new employee has not nominated a super fund.

A stapled super fund is essentially an existing super account that is linked – or “stapled” – to an individual and follows them throughout their job changes.

目前, when a new employee starts a new job they are eligible to choose the super fund that their super guarantee contributions will go to. 如果他们不选择自己的基金, the super contributions will be paid into the employer’s default fund. The stapling change aims to reduce unnecessary account fees by avoiding having a new super account opened every time a person starts a new job.

确保你已经准备好迎接这个变化, check ATO online services to confirm that your business has the required access levels. You’ll need to have the “Employee Commencement Form” permission in order to request a stapled fund.

After 1 November you’ll still need to offer your eligible employees a choice of super fund and pay their super into the account they nominate – that part of your obligations doesn’t change. However, 如果你的员工没有选择基金, 您需要向ATO索取订书机资金详细信息. 在大多数情况下, a request can be made after you’ve submitted a TFN declaration or a Single Touch Payroll (STP) pay event linking the new employee to your business.

Responses will usually be received through the online portal in minutes. The ATO will also notify the associated employee of the stapled fund request and the fund details provided.

Remember, an employer cannot provide recommendations or advice about super to its employees, unless the business is licensed by the Australian Securities and Investments Commission (ASIC) to provide financial advice. Penalties may apply if your business fails to meet the “choice of super fund” obligations.

This year marks the beginning of annual performance tests on MySuper products, 由澳门威尼斯人官方网站审慎监管局(APRA)管理. The tests were introduced as part of the Federal government’s Your Future, 你的超级改革, aiming to hold super funds to account for underperformance and enhance industry transparency. The first annual test of 76 MySuper products from various super funds or registrable superannuation entities found that
13个产品不符合标准. These products will need to notify their members of the failed test and make the improvements needed to ensure they pass next year’s test.

一个新的交互式在线超级比较工具, YourSuper, 也可在ATO网站和MyGov. It displays a table of MySuper products ranked by fees and net returns (updated quarterly), and you can compare up to four MySuper products at a time in more detail.

The performance tests conducted by APRA only relate to MySuper products, which are basic super accounts without unnecessary features and fees. Registrable superannuation entities usually offer multiple products in addition to MySuper products, so don’t panic if you see the name of your super fund on the list of underperforming products. However, if you see the name of your specific product or receive a letter indicating that the fund you’re in has failed the APRA performance test, it may be time to investigate the reasons why or switch to a different product.

请与当地居民澳门威尼斯人官方网站 Accru顾问 if you would like to know more about how these tax developments affect you. 我们还提供一系列的 taxation 帮助您满足税务要求的服务.