Expanding Your Possibilities.
個人減稅 - 已立法
|零||$0 - $18,200|
|21%||$18,201 - $45,000|
|34.5%||$45,001 - $120,000|
|39%||$120,001 - $180,000|
|32.5%||$0 - $120,000|
|37%||$120,001 - $180,000|
此計劃主要是鼓勵僱主能聘用更多16-35歲的年輕求職人士，創造更多的就業機會。對合資格的僱主進行每週$200/$100 的工資補貼，從2020年10月開始為期一年。 僱主需要向稅務局登記，從2021年2月開始每季度申請一次。
28/09/2020 至 01/03/2021
企業必須滿足與2019年同期相比, 今年7-9月季度實際營業額下降30%。而合資格的員工由原每兩週$1,500澳元降至每兩週$1,200澳元(4週的總工時多於80 小時)和每兩週$750澳元(4週總工時少於80小時) 。
04/01/2021 至 28/03/2021
企業必須滿足與2019年同期相比, 2020年10-12月季度實際營業額下降30%。而合資格的員工每兩週的補助金額再次調整為每兩週 $1000 澳元(4週總工時多於80小時)和每兩週$650 澳元(4週總工時少於80小時) 。
無領取其他政府補助 (Parental Leave, Dad and Partner pay and Workers Compensation)
Covid-19: Federal tax support measures announced 30th March 2020 - JobKeeper Payment
The Government is introducing a wage subsidy program to support employees and businesses. The JobKeeper Payment is designed to help businesses affected by the Coronavirus to cover the costs of their employees’ wages, so that more employees can retain their job and continue to earn an income.
Eligibility for Jobkeeper Payments
- Business impacted by the Coronavirus will be able to claim a fortnightly payment of $1,500 per eligible employee from 30 March 2020, for a maximum period of 6 months.
- Eligible Employers:
- Carried on a business on 1 March 2020
- Not-for-profit organisation and sole traders are also eligible
- Business Turnover has dropped:
- 30% fall in turnover (for an aggregated turnover of $1 billion or less)
- 50% fall in turnover (for an aggregated turnover of more than $1 billion)
- 15% fall in turnover (for ACNC-registered charities other than universities and schools).
- Eligible Employees:
- Currently employed by the eligible employer (including those stood down or re-hired);
- Employed by employer at 1 March 2020
- On 1 March 2020 were 18 years of age or older (if they were 16 or 17 they can also qualify for fortnights before 11 May 2020, and continue to qualify after that if they are independent or not undertaking full time study)
- Not receipt of a JobKeeper Payment from another employer
- Australian citizen, PR holder, Protected Special Category Visa Holder, a non-protected Special Category Visa holder resides in Australia for more than 10 years, or Subclass 444 Visa holder
- Were not in receipt of any of these payments during the JobKeeper fortnight:
- government parental leave or Dad and partner pay
- a payment in accordance with Australian worker compensation law for an individual’s total incapacity for work
Please note the Commissioner has extended the time to enrol for the initial JobKeeper periods from 30 April 2020 until 31 May 2020. PYL Accountants provides free assessment and consultation on whether your business is eligible to register for Jobkeeper payment.
Covid-19 Federal Tax Stimulus Package announcement 22nd March 2020
The Australian Federal Government has announced on 22nd March 2020 the second phase of stimulus package to help business during this critical time for coronavirus pandemic.
Key points for the stimulus package
We are here to supports everyone during this challenging phase. If you have any enquiries in regarding to the government stimulus package, please don’t hesitate to contact PYL Accountants.
- PAYG withholding tax relieve – employer for business, not for profits and charities that employs workers will be entitled to tax free cash supports from $20k to $100k
- Employer that hires apprentice or trainee are entitled for 50% wages subsidy of each apprentice’s or trainee’s wages of up to a maximum $21k
- Opportunity to request payment deferrals, low interest payment plans and possible remittance of interest and penalties
- PAYG Instalments can vary from March 2020 to June 2020 and opportunity to get September and December 2019 quarters instalments payment reimbursed
- Quarterly BAS Reporting Cycle can elect to change to monthly cycle to get quicker access to GST refunds
- Instant assets write off threshold to increased from $30k to $150k
- Accelerated depreciation of fixed assets of up to 50% on the cost of eligible assets on installation
- Ability to access up to $20k from superannuation fund
- Increase of minimum threshold for creditors issuing a statutory demand under Corporation law from $2,000 to $20,000
- Government loan subsidy for SMEs with 50% government guarantee will be provided to new unsecured loan to fund business working capital
- Government is providing two lots of $750 cash supports for certain people currently receiving welfare payments