澳门赌场官网 Tax Alert December 2021: Client Alert

ATO已经宣布扩展其医疗保险豁免声明数据匹配计划. This program has been conducted for the last 12 years, and has now been extended to collect data for the 2021 through to 2023 financial years. It is estimated that information relating to approximately 100,000 individuals will be obtained each financial year.

If you live in Australia as an Australian citizen, a New Zealand citizen, an Australian permanent resident, 申请永久居留权的人申请永久居留权的人或按部级命令申请临时居民的人, then you are eligible to enrol in Medicare and receive healthcare benefits. However, 这也意味着你需要按应纳税澳门官方赌场的2%缴纳医疗保险税，以部分资助联邦计划.

医疗保险豁免声明(MES)是一份概述个人在一个财政年度中没有资格享受医疗保险期间的声明. It can be obtained from Services Australia. 没有资格享受医疗保险的个人将在纳税申报单中免除支付医疗保险税.

作为ATO扩展数据匹配程序的一部分，将获得的信息包括MES申请人的身份信息, entitlement status and approved entitlement period details.

In previous years of this data-matching program, ATO能够在无需直接澳门赌场官网纳税人的情况下，核实个人纳税申报单中声称的约87%的医疗保险豁免. However, the remaining 13% of taxpayers (around 11,000 individuals) who claimed Medicare exemptions were subjected to ATO review.

Most of Australia has been experiencing a building boom, 政府政策的推动，如HomeBuilder计划和普遍的愿望，使我们的生活空间更好，因为我们花更多的时间工作, educating and living at home. However, with global supply chains and transport routes disrupted due to the effects of COVID-19, there have been well publicised material shortages and builder collapses in the sector. If you’re building or substantially renovating your home, any related delays you experience may also end up costing you when you decide to sell.

For most individual Australian tax residents, 当你出售房屋时，资本收益(或损失)自动从CGT中豁免, known as the “main residence exemption”. Generally, the home must have been your main residence for the entire ownership period; however, exemptions may apply where you’ve had to move out while building, renovating or repairing.

有关的楼宇租售令允许你从土地获得之日起，将该住宅视为你的主要住宅，租售期最长为四年, 从您获得该土地的所有权或您停止在该土地上居住的时间起申请. If it takes more than four years to construct or repair the residence, you may only be entitled to a partial main residence exemption. This means that if you later sell the residence, 在施工或装修期间，您不居住在那里的时间将受制于CGT.

如果你不能在4年的最长时间内完成你的主要住宅建设或改造项目，或者由于建筑商破产，或者由于家庭成员严重的疾病, 你可向ATO申请酌情决定延长四年监禁期，以免受到经济上的惩罚.

As investing in cryptocurrency becomes more popular in Australia, there is also a corresponding increase in the number of scams being reported. 由于加密货币不受监管的性质和最近两家澳门赌场官网加密货币交易所的失败, this investment space has become a risky free-for-all, Scamwatch估计，2021年上半年，加密货币诈骗损失了约3500万美元. If you’re one of the unlucky ones to have been scammed, depending on the circumstances you may be able to claim a capital loss deduction.

Cryptocurrency scams come in a variety of forms, the most common being impersonation, 骗子们会假装自己来自一个信誉良好的交易平台，拥有看似合法的数字资产——比如看似真实的虚假交易平台和假冒真实公司的电子邮件地址——来引诱人们进入. 落入这一陷阱的投资者通常会看到他们在虚假交易平台上投资的初始资金暴涨，甚至可能被允许获得少量回报. Once people are hooked, though, 这些骗子通常会要求进一步投资一大笔钱，然后切断澳门赌场官网，彻底消失.

Tip: If you think you’ve been scammed, you should contact your bank or financial institution as soon as possible. 你也可以向Scamwatch和澳门赌场官网证券和投资委员会(ASIC)报告。. 最后，如果你怀疑你的身份被盗，你可以澳门赌场官网IDCARE，这是一个免费的、政府资助的服务.Contact us for more information and assistance.

Whether you can deduct a loss all boils down to whether you actually owned an asset. For example, 如果你实际上在数字钱包中拥有比特币等加密货币，而由于交易所的崩溃，你拥有的所有加密货币都消失了, then it is likely you can claim a capital loss. This is likely to also apply if the cryptocurrency you own is stolen in a scam.

Unfortunately, 对于那些被骗将钱用于所谓的“加密货币投资”的人来说，他们不太可能被要求扣税，因为他们并没有真正拥有加密货币. This is because they have not technically lost an asset, as they did not own the cryptocurrency in the first place, 而且根据澳门赌场官网税法，投资的资金不被视为资本利得税资产.

Recently, ATO已经注意到，一些规模更大、更富有的企业错误地申请了小企业资本利得税(CGT)的优惠，而实际上他们并没有获得这样的优惠. By incorrectly applying the concessions, these businesses were able to either reduce or completely eliminate their capital gains. ATO已经敦促所有申请小企业CGT优惠的纳税人检查他们的资格. Primarily, 这意味着该业务应满足CGT小企业实体的定义或通过最大净资产值测试.

澳门赌场官网税法提供了四项让步，使符合条件的小企业能够消除或至少减少CGT资产的资本收益, provided certain conditions are met.

Tip: If you run a small business and are thinking of retiring or selling the business, we can help you work out whether you qualify for the CGT concessions, and how to use them optimally to reduce or eliminate potential capital gains.

To be eligible to apply these CGT concessions, the business must have a maximum net asset value of less than $6 million. Failing that, the business must qualify as a “CGT small business entity”. 也就是说，它必须有业务，总营业额少于200万美元.

The CGT asset that gives rise to the gain must be an active asset, 也就是说它是你或相关实体用于经营业务的资产. Shares in a company or trust interests in a trust can also qualify as active assets.

Once the basic conditions are satisfied, 你的小企业可以选择申请四个CGT优惠中的一个或全部，前提是每个优惠的附加条件也满足. Meeting all the conditions means that the concessions can be applied one after another, in some cases eliminating the entire capital gain.

ATO已发出警告，警告纳税人，他们正在调查某些安排，即一些实体在销售豪华车时没有缴纳必要的豪华车税(LCT).

企业和个人如果在经营过程中出售价值超过某一阈值(豪华车税阈值)的汽车，就要缴纳豪华车税(LCT)。. 这是一个要求，如果您的企业注册或要求注册商品服务税. LCT不仅适用于经销商向个人或企业出售汽车的情况——它也适用于企业出售或交易作为资本资产的汽车的情况.

Tip: For the 2021–2022 financial year, the luxury car thresholds are $79,659 for fuel-efficient vehicles and $69,152 for all other vehicles. If your business buys a car with a GST-inclusive value above these thresholds, you are generally liable to pay LCT.

If you’re the seller of a luxury car, whether or not it’s within your usual course of business, you’re required to charge LCT to the recipient, 在您的BAS中报告相关的LCT金额，并在您的BAS付款日期前将其汇给ATO. You can’t legitimately avoid LCT by selling a luxury car to an employee, associate, or employee of your associate for less than market value, or by giving it away. 在这些情况下，汽车的LCT价值将始终是包含gst的市场价值.

ATO目前正在调查的安排是，一个逐步转售豪华车的连锁实体以不当方式获得LCT退款，并逃避LCT汇款. Usually, in this arrangement, 其中一个实体要求LCT退款，同时对供应链中的另一个实体产生相应的责任. 链下的一个或多个参与实体将无法正确报告和支付其LCT债务. Finally, these entities will be liquidated to thwart ATO compliance or recovery action.

这些安排令人担忧，因为它们可能导致豪华汽车在销售时无需缴纳所得税和消费税. For example, 豪华车可以以更有竞争力的价格出售给终端用户，通常利润率也更高, 使市场上正在履行纳税义务的合法企业处于不利地位.

Recently, 作为政府计划的一部分，议会提出了一系列重大的养老金改革方案，以提高澳门赌场官网人的超级结果.

Work test and bring-forward rule changes

Currently, 年龄在67岁至75岁之间的个人，如果他们想为他们的上司作出非减让性和牺牲工资的贡献，要么需要通过“工作测试”，要么需要满足工作测试豁免标准. 修正案将允许年龄在67岁至75岁之间的个人作出某些非减让性缴款和薪金牺牲缴款，而无需满足工作测试. 75岁以下的个人也可获得预付的非减让性缴款.

Lowered downsizer contributions age

目前的减支措施允许65岁或以上的个人缴纳不超过300美元的减支,000 from the proceeds of selling their home. The government is seeking to reduce the lower eligibility age to 60.

Increased maximum releasable amount for first home buyers

首个“置业超级储蓄计划”旨在协助首次置业人士，透过自愿作出优惠及非优惠缴款，以存入“置业超级储蓄计划”, 然后提取这些合格的捐款和相关澳门官方赌场来购买住房.

Currently, the maximum amount releasable from super is $30,000. The proposed changes would increase that maximum to $50,000, 虽然在任何一个财政年度有资格发放的自愿捐款数额不会从15美元改变,000.

Removing super guarantee minimum threshold

Currently, 雇主不必为一个日历月澳门官方赌场少于450美元的雇员支付超级担保. This threshold was originally introduced to minimise employers’ administrative burden. However, with the technological advancement of single touch payroll (STP), the government no longer sees a need for the threshold, which is increasingly affecting young, lower-income, part-time and female workers, and has proposed removing it, so that employers must pay super guarantee to all employees.

自我管理的养老基金公司受托人的董事应该意识到，董事身份制度现在已经生效. Depending on when you became a director, 申请截止日期为2022年11月或任命后28天内. 申请过程本身很简单，可以通过新的澳门赌场官网商业登记服务(ABRS)在线完成。. Once you receive it, 即使你换了公司，你的15位号码也会永久与你澳门赌场官网在一起, stop being a director, change your name or move interstate or overseas.

实施董事身份制度是为了防止使用虚假或欺诈的董事身份, 让外部管理者和监管机构更容易追踪董事与公司的长期关系, and identify and eliminate director involvement in unlawful activity, such as illegal phoenix activity.

Tip: Each director needs to submit a separate application for their own director ID.

要申请你的director ID，你首先需要设置myGovID，这与myGov不同. myGovID是一个应用程序，你需要下载到你的智能设备上，并在使用标准文件(驾驶执照)时确认你的身份, passport, etc). You’ll then be able to log on to a range of government services, including the online director ID application with the ABRS.

To complete the director ID application, you need to provide additional information such as your tax file number (TFN), residential address, and/or details from two additional specified documents to verify your identity, such as: bank account details; ATO notice of assessment; super account details; a dividend statement; Centrelink payment summary; or PAYG payment summary.

Once you receive your director ID, you need to pass it onto the record-holder of the corporate trustee, which may be the company secretary, another director, a contact person or an authorised agent of the company. If the corporate trustee changes or you become the director of another company, 你需要将此信息传达给新的公司受托人或其他公司.

由于这只是一个概述，我们理解您是否愿意进一步讨论这些问题.

Please get in contact with your local office today