Accru 税 Alert December 2020: Client Alert

Take a look at our December snapshot of 税收 developments that may affect your business, 投资或退休金. 请保持澳门赌场官网 with your local Accru office should you need further advice.

Coronavirus Supplement extended (but reduced)

The Federal Government’s Coronavirus Supplement has been extended for a further three months. The Supplement payments were due to end on 31 December 2020, but the latest extension will allow them to run until 31 March 2021, 对于许多仍在与COVID-19大流行相关的失业和其他经济困难作斗争的人来说，这将是一个好消息. However, the Supplement rate will be further cut from 1 January 2021 to $150 per fortnight.

The supplement was originally introduced in April 2020 at a rate of $550 per fortnight, which effectively doubled the rate of certain social security payments, 包括求职者, 青年津贴及助学金. 有资格获得这些款项的个人在每两周付款的基础上，还获得了550美元的冠状病毒补助金, lifting the total payment to $1,大多数人是100.

The initial supplement was extended until 31 December 2020 at $250 per fortnight, 虽然最新的延期对失业或就业不足的澳门赌场官网人来说可能是个好消息, 从2021年1月1日起(至2021年3月31日)，补助金将进一步减至每两周150美元。.

从2021年1月1日至2021年3月31日，以前的安排将求职者的无澳门官方赌场区域增加到每两周300美元, 这意味着领取各种福利金的人每两周可以赚取高达300美元的澳门官方赌场，但仍能获得最高的福利金. The partner income test cut-out will be retained at an increased rate of $3,086.每两周11美元(80 238美元).89 per year), allowing recipients to continue accessing various payments.

领取各种赡养费的人还需要了解除维多利亚州(在撰写本文时)外适用于所有州和地区的受助人的相互义务返还要求。. This includes performing tasks and activities in the individual’s Job Plan, attending to tasks in online employment services, and/or attending all appointments with their employment provider either over the phone, 网上或亲身. 不履行这些共同义务可能导致暂停付款和罚款.

前雇员, 考虑申请求职者补贴的个体经营者和自雇人士也应注意，资产测试现在也适用, as well as the liquid assets waiting period, which could see those with savings having to wait up to 13 weeks to receive payments.

Additional $250 Economic Support Payments on the way

获得以下任何一项的人将很快获得两笔额外的250美元的经济支持金:

年龄退休;
负责照顾津贴;
护理员付款;
Commonwealth Seniors Health Card;
残疾支助养恤金;
双孤儿抚恤金;
Family 税 Benefit Part; or
退休人士优惠卡.

提示: The $250 payments are not available to anyone who receives the Coronavirus Supplement.

To be eligible for the additional payments, you must receive an eligible payment (or have an eligible card) on:

27 November 2020 to get a $250 payment in December 2020; and
26 February 2021 to get a $250 payment in March 2021.

这些额外的现金支付是在2020年4月和7月为社会保障和退伍军人澳门官方赌场支持接受者以及优惠卡持有人提供的两次750美元刺激支付之后.

ATO advises of PAYG instalment and company tax rate error

2020年11月10日, ATO建议，从2020年7月1日起，最近的公司税率降低并未在其系统中正确应用. 这个错误, 导致现收现付(PAYG)分期付款使用以前的比率27.5%而不是正确的26%, 受影响的公司是基本税率实体，总营业额低于5000万美元.

ATO现在已经纠正了这个错误，并将向受影响的公司发出新的现收现付通知书，反映他们正确的分期付款率或金额.

The ATO says that all future activity statements will have the correct rate applied.

If you have varied your instalment rate or amount, the variation will continue until the start of the next income year. 如果您的汇率或金额不能反映您当前的交易情况，您可以继续更改您的活动报表.

提示: If your business has a tax amount payable, there are a range of ATO support options available, including the ability to enter into a payment plan.

Small businesses who have lodged and paid

如果你提交了活动报表，并根据不正确的分期计算支付了款额, the ATO will refund the overpaid amount shortly. 无需进一步操作.

小企业尚未落户

住宿时间:

if you choose to lodge based on the current instalment calculation on your activity statement, the ATO will apply the correct rate and refund any excess amount due to the error; or
if you have intended to vary your instalment rate or amount, 你仍然可以有所不同, and the ATO will not adjust the varied amounts.

ATO post-COVID expectations for businesses

The ATO has recently outlined its expectations for businesses post-COVID. 整体, 它警告企业不要钻法律漏洞，从各种政府刺激计划中获利，并敦促它们不仅要遵守法律条文, 还有法律的精神. Specifically, it reminds taxpayers
扩大即时资产冲销和亏损结转计划等措施不应用于人为安排，以使企业获得优势.

在最近的一次演讲中, ATO负责客户事务的第二专员Jeremy Hirschhorn概述了对企业的期望, noting that while companies are largely compliant – with 92.5% voluntary compliance at lodgment and 96.合规活动后的3%——ATO正寻求将这一比例分别提高到96%和98%.

企业纳税人可以使用ATO的信息来比较他们与同行在所得税方面的表现. The ATO also urges those taxpayers to use its GST analytics tool, 它允许企业将财务报表与业务活动报表(BASs)协调一致，并遵循其商品及服务税最佳实践治理指南.

企业被委托通过一系列政府刺激措施引领经济复苏, and with this trust comes increased expectations around corporate behaviour – including tax. 最终, 赫施霍恩先生说, 税收制度是通过征收为其项目和服务提供资金的澳门官方赌场来支撑一个国家的社会契约.

JobMaker Hiring Credit up to $200/week: draft rules

联邦政府发布了一份澳门赌场官网就业创造者雇佣信贷规则的征求意见稿, which was announced in the 2020–2021 Budget in October.

JobMaker将为雇主在未来12个月内创造的每一个新的符合条件的工作岗位支付一笔款项. It is estimated that the scheme will cost $4 billion and support about 450,000 employees.

一般, 就业创造机构雇佣信贷的金额取决于符合条件的额外雇员受雇时的年龄. 雇主每增加一名16至29岁的合格雇员，每周最多可获得200美元, and up to $100 per week for each eligible additional employee aged 30 to 35 years.

JobMaker starts on 7 October 2020 and ends on 6 October 2022, 但这笔款项只适用于在2020年10月7日至2021年10月6日期间开始就业的符合条件的人, 第一年).

提示: If you’re planning to employ more staff, 你和你未来的员工现在可以做一些事情来帮助你获得JobMaker的报酬. 澳门官方赌场 today for expert assistance.

请保持澳门赌场官网 with your local Accru顾问 if you would like to know more about how these tax developments affect you. 我们还提供一系列的税收 services to help you meet tax requirements.