现在越来越多朋友下海创业，很多时候都是先产生大量开销，而还未产生收入
偏偏GST申报很多时候一个季度一次。造成了首个季度需要退大量GST，然后问题就出来了。
现在只要是退GST的，基本上都会被查，特别是首次申报GST的生意
所以即将下海的的朋友请注意几点
1. 首先，很多客户混淆INVOICE和RECEIPT. 一个是发票，但是发给你不代表你付过钱了。如果你喜欢付现金，记住问对方要收据也就是RECEIPT. 如果对方说INVOICE就是收据，那么你一定一定要转账给这个商家，因为ATO只认转账记录或者RECEIPT。而且关键是ATO很麻烦，字要写清楚，时间，工程内容等等都要清楚。
2. 一定要检查对方ABN，特别开新店，需要装修，很多装修队伍打着ABN，收着GST，其实压根没注册GST. 如果对方没注册，你无须支付GST。如果你付了，你是无法申报的，因为对方压根也没交上去。
3.买商品，开电话账户等等地址一定要和BUSINESS 地址一致，而且如果是公司，就是要用公司开账户，不然审计起来ATO还是不认可的。比如买车，如果公司经营，就必须买在公司名下，依次类推。
大概就这些比较重要的几点，希望大家牢记不要再税务上吃这些亏。
你是否有忘记自已有丢失的养老金需要找回，或者你有丢失的银行利息或存款需要找回
https://www.ato.gov.au/Calculators-and-tools/SuperSeeker/
https://www.moneysmart.gov.au/to ... 8lsACFU8GvAodcXIArQ
最近客户转贷房贷后，问之前银行要资料就完全拖拉
所以各位一定要保留好之前银行资料，PDF打印在电脑里或保留好
2014- 2015 Budget Update Download
From NTAA Download from Level 333
2013年终极更新
Tax agents with a 15 May lodgment program date have until Thursday 5 June to lodge tax returns, including companies and super funds (excluding large and medium business taxpayers and head companies of consolidated groups).
The Thursday 5 June due date applies to income tax return lodgment, including companies and super funds, where the return is not required earlier and both of the following criteria are met: non-taxable or refund as per latest year lodged; and non-taxable or receiving a refund in the current year.
Income tax returns for individuals and trusts with a lodgment end date of Thursday 15 May are also due by Thursday 5 June, provided they also pay any liability due by that date.
平安周更新
ATO voluntary offshore disclosure initiative
The ATO has launched Project DO IT: disclose offshore income today to urge taxpayers with offshore assets to declare their interest ahead of a global crackdown on international tax havens. The ATO says its offshore voluntary disclosure initiative provides a last chance opportunity for those who haven't declared their overseas assets and income to come back into the system before Friday 19 December.
Commissioner of Taxation Chris Jordan says eligible taxpayers who make disclosures will only be assessed for applicable (open) periods of review (generally only the last four years). A shortfall penalty of 10 per cent (plus SIC) will apply for disclosures, although low-level disclosures will attract minimal or no penalties. Furthermore, the Commissioner says taxpayers will not be investigated or referred for criminal investigation by the ATO on the basis of their disclosures under Project DO IT.
会计服务好评链接
http://www..com.au/bbs/f ... ;page=1#pid14236613
11月17号更新
新政府已经决定废除EDUCATION 封顶的.
养老金进入PENSION后，头10万免税，后面要交15%的税率已经被取消。
香烟价格提高12.5%到2016年每包提高5元，各位烟友还是戒烟吧。烟钱省下来比退税不会少多少。
GST幅度不会有变化。
注明： TIPS和税务局更新难免有纰漏，建议可以相关内容咨询你的专职会计。
周5一大清早再次来到BOX HILL 的ATO，这都差不多第四次来了也是比较快的一次面谈。
正题：
因为这几年网络诈骗，和盗取他人信息获取退税的情况日趋严重，ATO 要求所有TAX AGENT给客户报税时，需要客户出示驾照或者MEDICARE CARD
国际学生出示护照等类推。如果你今年找会计，需要你出示驾照等证件，请大家给予配合，毕竟为大家好。诈骗邮件我都收到过，说实话很逼真。
其次，今年个人退税将不再提供支票服务，所有退税必须走银行。估计ATO可以节省一大笔人力物力了。所有退税的朋友们请准备银行账户。
最后一个，今年ATO将加大退税的审核，具体多严格我不知道，但是应该新系统对风险评估再度提高，随时会和以前一样，把你退税HOLD 住，要求补材料等等。
会计服务好评链接
http://www..com.au/bbs/f ... p;extra=&page=3
FEEDBACK:
我提了一个要求，就是希望ATO做广告告诉大家，如果你有税号，每年申报收入或没收入是硬性要求。不然无谓的罚款浪费大家的时间去处理。
当年发900块你有钱做广告，牵涉罚款的内容你不做广告了，不公平。
最后税务TIPS:
还有最后两天了。EXPRESS TIPS大家看着借周末机会该怎么的就怎么的做做。
1.如果来年收入超过8万4单身，或两口子过16万8。医疗保险借周末机会去买好，货比三家，你懂的。为来年准备好
2.有投资房还没折旧报告没做的，赶快做了，争取周日把钱付了。
3.各类工作朋友可以买些300块以下小物品，蓝领买衣服买鞋，白领买买小的办公用品可以直接退税的。周末刚好可以SHOP AROUND
4.以前自已做报税，今年要换会计，如果有折旧物品在里面记得找出来今年可以接着算。
5.买基金投资的，如果是借钱投资，利息可以预付今天就预付了。
6.工作保险如果还没付钱，那么赶快付钱借周末机会
7.题外话，家里贷款比较多的朋友，别忘了关注LIFE INSURANCE。保额最好和你欠的债挂钩，万一发生不幸，家里老的小的有依靠。
PS: 哪位同学在CBA卖保险的？我客户和我说自杀也保的，我昏了。敢情CBA同学验证一下，或者做保险的朋友么
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感謝分享
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感谢分享
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2.有投资房还没折旧报告没做的，赶快做了，争取周日把钱付了。
﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣﹣請掃盲
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谢谢
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:thumbup请问lz哪里做accountant的？
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请问没有收入也要报税吗？也没领任何福利。
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同问，谢谢指教
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可以寄支票，只有用e-tax报税时银行帐户才是必须的。
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Are you entitled to a deduction for interest on a loan, taken out to purchase a vacant block of land held for future income producing purposes?
论坛讨论比较多关于买地造投资房的主题
Taxpayer is about to purchase a vacant block of land.
They will borrow an amount to fund the purchase.
Construction of a house will begin on the land as soon as council approval is received.
As soon as the property is completed the property will be available for rent.
It has always been your intention to have the land and house as a rental property for income producing purposes.
A deduction is allowable for expenses incurred in gaining or producing assessable income, provided those expenses are not capital, private or domestic in nature.
In Steele’s Case, the High Court considered the deductibility of interest expense incurred on borrowings to purchase land intended to be developed for income production. Taxation Ruling TR 2000/17, in considering the above decision, concludes that interest incurred in a period prior to the derivation of relevant assessable income will be incurred in gaining or producing the assessable income in the following circumstances:
· the interest is not incurred “too soon”, is not preliminary to the income earning activities and is not a prelude to those activities;
· the interest is not private or domestic;
· the period of interest outgoings prior to the derivation of relevant assessable income is not so long, taking into account the kind of income earning activities involved, that the necessary connection between outgoings and assessable income is lost;
· the interest is incurred with one end in view, the gaining or producing of assessable income;
· continuing efforts are undertaken in pursuit of that end.
In this case, the interest expenses on borrowed funds used to acquire land that will be solely used in income producing operations. As your intention throughout is to build an income producing building and there is no private or domestic purpose for holding the property. And the length of time between purchase of the property and commencement of construction is not considered to have been so long that the necessary connection between outgoings and the assessable income is not lost. You would be entitled to a deduction for the interest expense under section 8-1 of the tax act.
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看我签名。
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申报0收入。
网上找NON LODGEMENT FORM
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看我对另一同学回复
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paper return可以寄支票，不信打电话。
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If you provide your bank account details in your return, your refund can be paid directly into it. If account details are not provided your refund cheque will be mailed to you.
http://www.ato.gov.au/Individuals/Payments-and-refunds/
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我这里写点东西是针对找需要会计的同学，你那么激动干嘛呀，亲。
我这里可以没有写什么用纸报税的提示。我的内容是税务中介和ATO开会的内容而已，你的纸张报税不属于我们谈话内容
谢谢你的内容，亲
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感谢 专业
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咦？ 我没激动阿， 指出你的一个错误，你又不信
你说的不是‘个人报税’ 吗？ 又没说针对找tax agent 报税的人
再说Tax agent有时候也用纸张报税的
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那我错了，可以不
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谢谢！前辈
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Deduction不超过300刀不用真去买东西的， 报个laundry就行了，又不需要收据。
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自杀确实有保的，不过一般要1年等待期
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感謝分享
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