Individual taxpayers and investors
Superannuation: From 1 July 2012 all taxpayers, regardless of age, will have their concessional contributions capped at $25,000. Accordingly, the 2011–12 financial year is the last year that an individual taxpayer aged 50 or over may make eligible superannuation concessional contributions of up to $50,000 under the current rules.
The Australian Government’s superannuation co-contribution limit will also drop from $1000 to $500 from 1 July 2012. This cut will adversely affect many low-income earners, who should consider making after-tax contributions to obtain the maximum superannuation co-contribution before the window closes on 1 July 2012.
Medical expenses: The medical expenses offset will be means tested for those whose income exceeds the Medicare levy surcharge next year. They will only be able to claim a 10 per cent tax refund for net medical expenses exceeding $5000 in the 2012–13 financial year. Hence, where practicable, it may be best to bring forward eligible medical expenses before 30 June.
Deferring income and accelerate deductions: The decrease in income tax rates for middle and low-income earners next year may make it desirable for individuals to defer income or bring forward deductions.
Businesses
Trusts: Trustees of discretionary trusts are now required to make and document trustee resolutions as to how the income of such trusts for the 2011–12 financial year is distributed among beneficiaries by 30 June 2012.
Deferring the purchase of depreciating business assets: An eligible small business may consider deferring the purchase of assets (such as desks, computer equipment, and lawn mowers) until after June 30, when the immediate deduction for a depreciating asset increases from $1000 to $6500.
Claim the entrepreneur’s tax offset: The 2011–12 is the final financial year in which eligible small business entities can claim the entrepreneur’s tax offset, which is equal to 25 per cent of the income tax payable on the business's net income. Care should be taken in claiming the offset as it is subject to means testing.
Complying with Division 7A: The ATO is currently highly-vigilant in cracking down on shareholders and associates which use either the funds or assets of a private company for personal purposes.
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感谢分享。。
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Businesses :
up-front depreciation deduction of up to $5000 for new purchase motor vehicles after 01.07.2012..
motor vehicles including car. trusk, van utilities, dual cab utes. motorbike.scooter ,road rollers
not including trailers... tractors. graders...
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More details can be viewed in the link below:
http://www.cpaaustralia.com.au/c ... s-and-investors.pdf
Worth a read!
Or if you wish to download:
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这种复制粘贴谁都会。
真正要帮助同学，请翻译并解释。
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所以资深会员同学 会帮大家翻译。。敬请期待。。。
我反正是真心感谢楼主的 劳动。这种复制粘贴也不是 随便哪里就 能找到的 。也是要花时间的哇。。
话谁都会说。。希望资深会员同学 能帮大家 翻译翻译。。。。。。。
[ 本帖最后由 lee2267 于 2012-6-23 11:00 编辑 ]
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偶个人觉得澳洲的税法和中国的税法不同，应该说很难翻译的贴切。
再者说中国的税法我相信大家也不是都懂，所以你翻译出一中国的税法术语，大家还是不一定明白。
所以我说还是看原版英文，自己领悟吧！
BTW，楼主找到上面的资料并贴到这也不容易！
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同意，这些资料也挺有用的。 可是。标题不是11-12么？
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楼主有些提前了，我觉得楼主是想让大家提前做好tax planning吧！
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感谢
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支持
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谢谢分享
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thanks
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不知道你这个搞税的，在这儿大汗什么呢？
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大汗 5#....
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thanks a lot
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你本来做的就不够，你应该先翻译成中文，再举例子，再告诉人家怎么做，再告诉人家税要怎么报，别忘了还要上门服务，重要的是千万不能收钱。 一旦出了事情你要代缴罚款。这才是新时代的好雷锋，好同志，好会计啊！！
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看一看
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路过，，
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Thanks for sharing!
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英文不好，看不懂。
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很自卑。
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mark
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感谢
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