Blog


New tax rates for working holiday makers

From 1 January 2017 tax rates are changing for working holiday makers who hold 417 and 462 visas. These rates are known as working holiday maker tax rates. What you need to do If you employ a working holiday maker who is in Australia on a 417 or 462 visa, they: must register with us […]


2016 Tax return Check list – 2016 年 报税准备清单

2016 年 报税准备清单 嘉盛会计事务所为您提供2016年个人报税资料准备清单,以及作为老板的您需要知道的报税注意事项。 个人报税 请您在报税之前核对个人报税清单,检查您准备的资料是否完整及您所需递交给我们的资料。 个人信息:         新客户,如有可能的话,请提供去年的报税资料         姓名,出生日期,税号或ABN号(TFN/ABN)         居住地址 / 邮寄地址         联系电话和联系电子邮箱         银行账号(如果您有退税,用于税局给您转账的银行信息) 收入信息:         PAYG收入表(PAYG Payment summary individual non-business 如果您领工资,您会从您的雇主获得这一年度的PAYG收入表,用于年末报税)         一次性支付,政府的支付等: (Lum Sum and Termination Payment summary)         现金收入总结(如果适用您)         银行利息收入(银行结算单)         其他投资活动的收入(例如:出租房的房租收入及相关支出,股票,基金的分红等)         其他收入,如:资本利得(出售投资房或股票等的增值收入)         其他海外收入,如:工作收入,利息,资本利得(出售投资房或股票等的增值收入) 与工作有关的支出信息:         一切与您工作或商业活动有关的日常支出(例如:文具,电子设备和办公用品等,需提供详细支出内容和相关票据或发票)         一切与您工作或商业活动有关的用车支出(例如:汽车维修保养,车油费和折旧等,需提供详细支出内容和相关票据logbook或公里数估计)         一切与您工作或商业活动有关的工作服支出(例如:制服购买,包括某些特定的鞋帽和工作服的清洗等,需提供详细支出内容和相关票据或发票)         差旅费,培训费(需提供相关票据)         工会费,专业协会费,工具等支出(需提供相关票据)         报税的会计服务费支出(需提供相关票据)         认可的捐赠支出, 收入保险(需提供相关票据)         电话费,家庭办公支出(需提供相关票据和日记)         其他支出(必须与您工作或商业活动有关) 其他信息:         您购买的私人医疗保险(年终结算表)         配偶信息(配偶的名字,出生日期,年报税收入和支出等)         子女(子女数量) 出租房的房租收入及相关支出信息:  提供出租房的详情:包括:第一次出租的日期; 购买的日期和价格;一共多少星期租出;房租收入(房地产代理的年终报表或您的房租收入总结)  出租房通常可以扣税的:银行利息(提供银行的对帐单);广告费,地价税,水电费,保险费,清洁费,花园整治费,地产代理费,物业管理费,维修费,折旧费等 (需提供相关票据或房地产代理的年终报表) 下载2016个人退税准备清单: […]


Are you ready for the Super Stream – Chinese version

在澳大利亚, 根据规定作为一名雇主,如果为18周岁以上的员工发放的税前工资每月达到或超多$450澳元,就必须为其交养老金,所交养老金的金额是税前工资的9.5%。员工可以自主选择现有的几大澳洲养老金机构中的任意一个,建立个人养老金账号并将养老金账号提供给雇主。如果员工没有个人养老金账号,雇主可以帮助员工申请雇主默认的个人养老金账号,以便雇主持续性的将养老金转进其个人养老金账户中。 不同以前各色各样的养老金支付形式,从30/6/2016起,中小企业雇主必需按照澳大利亚税务局(Australian Tax Office)推出的全国统一支付养老金体系SuperStream,将员工养老金打入相应的养老金基金里。ATO可以全程监督企业养老金支付流程。所有的雇主必须要在30/06/2016完成从传统的支付方式到SuperStream电子支付的转换。 雇主们需要进行如下准备工作:从以下有几种方式中选择合适的其中一项: 1.  支持SuperStream的工资系统(a payroll system that is SuperStream ready) 2.  雇主的养老金网上系统(your super fund’s onlinesystem) 3.  养老金清算中心(ATO  super clearing house) 4. messagingportal 雇主们需要向员工收取以下信息: 1.  员工的税号(TFN) 2.  养老金的ABN 3.  养老金的 Unique Superannuationidentifier (USI) 4.  针对SMSF,需要SMSF的银行帐号及Electronic service address 对于中小型企业没有用工资系统(a payroll system Superstream ready)的来说,最方便的方法就是采用通过由澳大利亚税局ATO网站上免费提供的养老金清算中心(Small Business Superannuation Clearing House)来完成员工养老金的支付。只要年营业额少于两百万澳元并且雇用的员工少于20个的企业(被定义为中小型企业),都可以免费申请一个清算中心的雇主账号,然后把所有员工的养老金统一交付到清算中心,再由清算中心分配到各个员工的个人养老金账号中。系统就会自动保存每个员工的基本信息,为下次再付员工交养老金节省时间和避免错误。无论员工选择哪一家养老金机构,所有的支付都只需要在清算系统进行操作就可以轻松完成。 下面是ATO 提供的免费“养老金清算中心”系统的注册地址及相关信息:https://www.ato.gov.au/business/super-for-employers/paying-super-contributions/small-business-superannuation-clearing-house/ 中文版 Checklist 联结:https://www.ato.gov.au/General/Other-languages/In-detail/Chinese/SuperStream-employer-checklist—Chinese/ 根据税局ATO做出的要求,所有雇主必须在2016年6月30日之前完成SuperStream养老金支付方式的转换。还剩下不到一个月时间,老板们不妨早作准备。如果碰到任何的问题,请联系我们GJ SOLUTIONS嘉盛会计事务所。我们会计事务所非常乐意为您服务。 […]


2016 Tax tips and planning – Business

As year end is rapidly approaching, so now is the time to review what strategies you can use to legally minimise your tax. Traditionally, year-end tax planning for small business Entities  SBE (Turnover less than $2 million) is based on two simple concepts – e.g. accelerating business deductions and deferring income. 1. Maximising deduction – prepayment […]


2016 Tax Tips and Planning – individuals

2016 financial year is almost over, there are still some tips for you to maximise your tax refund. While the best strategies are adopted in early year such as July (as early as possible in a financial year NOT at the end), please contact GJ Solutions to discuss a proper tax planning (more than just souring […]


2015 Christmas Parties & Gifts

 Christmas Parties & Gifts 2015   Year-end and other staff parties Editor: With the December/January break on the way, many employers and businesses will be planning to reward staff with a celebratory party or event. However, important issues for our clients to consider are the possible FBT and income tax implications of providing ‘entertainment’ (including […]


A Chinese tax guide for Aussies working overseas

INTHEBLACK – CPA Magzine April 2015 issue: Although you may be working in China, does the ATO still consider you an Australian resident? It’s just one of the things you need to get absolutely right. The tax requirements for Aussies working overseas vary from region to region. Aussies working in Hong Kong will find last […]


2015 Tax tips and planning for individuals

2015 financial year is almost over, there are still some tips for you to maximise your tax refund. While the best strategies are adopted in early year such as July (as early as possible in a financial year NOT at the end), please contact GJ Solutions to discuss a proper tax planning (more than just souring […]


2015 Year end tax tips and planning for business

As year end is rapidly approaching, so now is the time to review what strategies you can use to legally minimise your tax. Traditionally, year-end tax planning for small business Entities  SBE (Turnover less than $2 million) is based on two simple concepts – e.g. accelerating business deductions and deferring income. 1. Maximising deduction – prepayment […]


Federal Budget 2015 Summary

For Small Business Entities (Turnover less than $2 Million)  · 1.5 per cent cut in company tax to 28.5 per cent for incorporated small business from 01/07/2015 · 5 per cent tax discount for sole trader, partnership & trust up to $1,000 per year from 01/07/2015 · An immediate tax deduction for each individual asset […]