Expanding Your Possibilities.
PYL會計師事務所專注於為個人、家族企業、中小企業等提供定制的會計、稅務及諮詢服務。
新聞
Latest Information
2020-21財年
聯邦預算稅務相關總結
聯邦政府公佈的2020-2021財年預算案，PYL會計師事務所做了稅務相關的總結以供參考。 提議的修改在立法之前不會生效，以下的總結也僅為部分相關稅務總結，詳情請諮詢我們或參閱相關政府文件。
個人減稅 - 已立法
澳洲居民和海外居民稅收起征點和稅率都比上一財政年有了明顯變化。 其旨在降低個人所得稅而提高個人可支配收入並於2020年10月15日生效。
澳洲居民稅率變化
|
2020-21稅率年 (包括醫療保險稅 2%) |
2020-21年稅收起徵點 |
|---|---|
| 零 | $0 - $18,200 |
| 21% | $18,201 - $45,000 |
| 34.5% | $45,001 - $120,000 |
| 39% | $120,001 - $180,000 |
| 47% | Above $180,001 |
| 低收入抵稅 | 最達 $700 |
| 低收入和中等收入抵稅 | 每個人最多 $1,080 |
海外居民稅率變化
|
2020-21稅率年 (包括醫療保險稅 2%) |
2020-21年稅收起徵點 |
|---|---|
| 32.5% | $0 - $120,000 |
| 37% | $120,001 - $180,000 |
| 45% | Above $18,001 |
企業減稅- 已立法
預算案出臺了一系列面向小型企業的減稅優惠政策。例如降低公司稅率，讓企業暫時性或即時性全額抵扣符合條件的開銷成本，以及公司在報稅時可以進行稅務虧損結轉等優惠政策。企業需要根據年度總營業額來界定所受惠的減稅政策內容。詳情請聯絡我們瞭解更多企業所享受的優惠政策。
創就業補助計劃（Jobmaker Plan）
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。
2020年9月2日JobKeeper工資補助更新
對於符合要求的企業、個體經營者和非盈利組織，JobKeeper工資補助延期至2021年3月28日。 澳洲聯邦政府9月2日剛剛宣佈最新的關於第二和第三階段的補助計劃重點如下
符合資格的企業(雇主)
第二階段
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) 。
第三階段
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) 。
企業在第一階段(2020年4月至6月)有領取JobKeeper工資補助但未滿足30%營業額下跌的要求， 如在2020年7月至9月滿足了相關營業額下跌要求，則可繼續申請第二階段工資補助。
一般情況下，ATO將根據企業季度營業報表BAS進行相關審核。
符合資格的雇員
需於2020年7月1日滿足以下所有條件
永久雇員(全職，兼職，長期合同工)
工作至少12個月的臨時雇員
至少18週歲
永久居民或特殊簽證持有者
無領取其他政府補助 (Parental Leave, Dad and Partner
pay and Workers Compensation)
無領取其他JobKeeper工資補助
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