1. 陈旧的贡献
“CC”-优惠(可扣税)捐款:
- 税收减免 – To be deducible in the 2020 FY, CC’s need to be received by your Fund 2020年6月30日前.
- 重要的 -适用于使用小企业退休金结算所(SBSCH)的雇主, payments must be received by SBSCH by 23rd June for the purpose of claiming a tax deduction for the 2020FY, 留出时间让雇员基金最终收讫.
- 帽 —年度CC上限为 $25,000 所有会员，不论年龄.
- 多余的贡献 – Any excess CC’s are assessable income of the individual and taxed at marginal rates with a non-refundable tax offset of 15%. 如果选择从基金中豁免超额部分，则不属于应评税澳门官方赌场.
- 293分部税务 – An additional tax of 15% will be imposed on CC’s if your adjusted taxable income was greater than $250,000. 此税可由您自己或您的基金支付.
- 今年新增-未使用的优惠上限结转 – Individuals are able to make catch-up CC’s in 2020FY using unused carried forward amounts from 2019FY. Member balance as at 30 June 2019 must be below $500,000 to make a catch-up contribution. 5年后未使用的CC上限金额将到期.
- 测试工作 -如果超过65岁, you need to pass a 工作 test to contribute – gainfully 工作ing 40 hours over a 30-day period at some point during the 2020 financial year (requires a PAYG summary, 志愿服务是不够的).
- 2019年7月1日起, 年龄介乎65至74岁，会员结余少于$300的人士,000 can make voluntary contributions to their Fund for 12 months from the end of the financial year in which they last met the 工作 test.
- 提议将工作测试年龄从65岁提高到67岁，但尚未成为法律.
- 给员工的额外提示 -如有雇佣, 你的雇主会向你的基金提供超级保证供款, 代表你.
- “供款充值选项” -员工可在2020年6月30日前向您的基金提供“充值”CC, 哪些是你自己的免赔额.
- 你的CC上限是25美元,000(加上2019财年起任何适用的未使用CC)包括所有CC, including super guarantee contributions from your employer PLUS personal deductible contributions. 如果超过上限，则适用上述超额供款处理.
- To make a deductible contribution to your Fund, ensure you advise your Fund of this intention.
- Your Fund will issue a s290-170 notice to confirm deductibility of the top-up contribution. 当我们完成2020年纳税申报表时，您需要将此通知发送给我们.
- “供款充值选项” -员工可在2020年6月30日前向您的基金提供“充值”CC, 哪些是你自己的免赔额.
- 给雇主的额外提示 – 陈旧的贡献 are only deductible once physically paid to your employees’ Funds. 您的2020年6月季度超级担保责任可以在2020年6月30日之前支付, 在2020财年申请额外的税收减免. 澳门赌场官网必须在6月23日之前支付给SBSCH的款项，请参阅上面的说明.
“NCC”-非优惠(免税)捐款:
- 帽 —年度NCC上限为 $100,000 截至2020年6月30日的年度.
- 如果65岁以下，3年30万美元.
- Transitional rules apply if this “bring-forward rule” was triggered in 2018 financial year. 如果您不确定，请澳门赌场官网您当地的Accru办公室进行确认.
- 如果您的会员余额大于$1.4m at 30 June 2019, contact Accru before making a bring-forward contribution as limits apply.
- 提议，但尚未成为法律——将退休年龄从65岁提高到67岁.
- 余额超过$1.6m -如果你的超级基金成员结余超过$1.6m at 30 June 2019, you are NOT able to contribute any further NCC for the 2020 financial year.
- 其他贡献 -有关精简捐款的进一步详情, 第一个家庭超级储蓄计划, 配偶供款税抵扣, 贡献分裂, 政府co-contributions, 和低澳门官方赌场者的养老金抵扣, 请参阅上述链接中的情况介绍.
- 如果65岁以下，3年30万美元.
2. 养老金取款
- The minimum amounts required to be withdrawn were documented in the send-out package for your 2019 SMSF reports.
- NEW THIS YEAR – The Coronavirus Acts have reduced the minimum payment amounts by half for 2020FY and 2021FY.
- 请注意您在本财政年度已提取的退休金, 会不澳门赌场官网入上述最低金额.
3. $30,000 or $150,000 simplified depreciation instant write-off for small business entities
- 任何成本低于30美元的资产,000 (ex GST) and installed ready for use within your business 2020年6月30日前 can be claimed immediately as a tax deduction 截至2020年6月30日的年度.
- This threshold increased to $150,000 for assets purchased between 12 March and 30 June 2020.
- The increase to $150,000 has also been extended to include medium sized businesses (up to $500m)
- 还要注意，任何余额少于150美元的小企业池,截至2020年6月30日，000英镑将在2020财政年度全部注销.
- 资产的总成本必须低于相关的阈值, 不仅仅是应税目的的比例.
- 阈值将恢复为1美元,从2021年1月1日起，为5000英镑(但在2021年6月30日之前，预销50%).
4. Cash flow boost for employers, JobKeeper measures, 退休金 early release, other state grants
Please contact your local Accru office if you’d like further details on any of the measures issued by the Government to stimulate the economy in light of the coronavirus outbreak. 我们已经更新了我们的网站，包括最新的信息- 点击这里.
5. 一般企业税务筹划方案和其他截止日期
- 单点工资单 -自2019年7月1日起, all employers are required to use single touch payroll enabled software for reporting to the ATO. 如果您需要帮助设置STP系统，请澳门赌场官网您当地的acru办公室.
- Finalisation declarations must be lodged to the ATO before 14 July 2020 (20 or more employees) or 31 July (19 or less employees). 这些取代了您过去提供给员工和ATO的PAYG付款摘要.
- 为应对covid-19危机, small employers (less than 19 employees) with only “closely held payees” will not need to report through STP until 1 July 2021.
- Micro employers (less than 4 employees) are allowed to report quarterly until 30 June 2021, 尽管他们的税务代理人.
- 2020财年“基准税率实体”的公司税率 – 27.5%. Base rate entities have aggregated turnover of less than $50m and 80% or less of their assessable income is passive.
- 所有其他公司的税率仍为30%.
- 从2021财年开始，较低的公司税率将降至26%，然后到2022财年降至25%.
- 其他可扣除的税款:
- 在2020年6月30日之前为您的员工支付2020年6月季度超级担保.
- 在2020年6月30日前支付2020年6月季度炉膛温度分期付款.
- 在2020年6月30日之前批准并通知员工任何奖金以申请减税.
- 批准2020年6月30日之前的任何董事费用申请扣除.
- 考虑使用即时资产冲销规则来购买企业资产.
- 回顾你的资产进度表，废弃任何未使用的资产.
- 检查你的交易库存中过时的物品.
- Write off any bad debts 2020年6月30日前 – the debt must be bad and not merely doubtful.
- 小型企业可以要求扣除预付费用，如办公用品, 保险, 租金, 租赁付款, 商业贷款利息, advertising and maintenance contracts – where the relevant services will be provided within 12 months of the date of expenditure.
- 应纳税申报 -供大厦内的企业使用, 建设, 快递, 清洁, 公路货运, 安全, 调查或监视和信息技术服务, you will need to lodge your 税able payments annual report to the ATO by 28th August 2020. 这份报告提供了你向承包商(分包商)付款的信息, 顾问和独立承包商).
- 注意-即使你在2020FY没有支付任何承包商, 如果你在这个行业, 你仍然需要提交一份向ATO报告的表格.
- HELP还款率和门槛 – note that a new minimum threshold of $45,880 has been established with a 1% repayment rate
- 持有空置土地的成本不获扣除 -从2019年7月1日起(无论在此日期之前是否持有土地), no deductions allowed for outgoings incurred to the extent they relate to a taxpayer holding vacant land.
6. 信任分布
在适用情况下, ensure that trust distribution resolutions are completed by 30 June 2020 (or earlier if required by your trust deed) showing entitlements to the trust beneficiaries. 您希望将资本利得或股息转移到何处给特定受益人, 确保你的信托契约允许这样做，并审查报告要求.
如果您想了解更多信息，请澳门赌场官网您当地的Accru顾问.
