如何使用ATO business portal

在澳洲经营小生意,离不开报税这个环节。会计师一般都很贵,如果要想节约成本,自己报税也是可以的。
首先去https://abr.gov.au/AUSkey/Help-and-support/Setting-up-AUSkey-troubleshooting/Download-software-for-AUSkey/
这个auskey 的网站 download 一个auskey, Auskey 可以和电脑绑定或者和USB 绑定
安装好以后登陆ATO的business portal https://bp.ato.gov.au/
就可以在网上提交BAS 了。如果生意运行的不尽人意。想取消。可以邮寄Application to cancel registration (NAT 2955)表格去ATO。 或者打电话13 28 66 电话取消。
每个季度计算给员工提留的工资一般用以下这个计算器
https://www.ato.gov.au/misc/downloads/TaxCalendar_2014-2015.exe
下载一个 ATO 的小软件tax calendar 可以提醒你什么时候改报税了。
https://www.ato.gov.au/Calculators-and-tools/Tax-withheld-calculator/Individual-Non-business-Calculator.aspx
如果生意比较复杂建议用软件记账报税。http://softwaredevelopers.ato.gov.au/productregister
免费的ATO接受的会计记账软件如http://www.freeaccountingsoftware.com.au/home/more/introvideo

除了每个季度的BAS, 每年需要向税局提交的资料包括 以下的几种

一般用的都是PAYG payment summary 也就是NAT0046 表格。在每年的7月14日之前提交。

Examples of types of payment summaries

Type of payment summary Who this payment summary is for When to give this payment summary
PAYG payment summary – individual non-business (NAT 0046) Employees, company directors and office holders who you pay salary and wages, pension payments, compensation, allowances or other payments By 14 July
PAYG payment summary – business and personal services income(NAT 72545) Payees, other than employees, who have a voluntary agreement with you to withhold amounts from payments you make to them

Payees you employed under a labour hire arrangement

Certain other payees, such as performing artists, who you paid specified payments

Individuals from whose PSI you have to withhold amounts

By 14 July
PAYG payment summary – foreign employment(NAT 73297) Employees who have amounts withheld from:

  • foreign employment income
  • income earned for work in the Joint Petroleum Development Area (JPDA)
 By 14 July
PAYG payment summary – employment termination payment(NAT 70868) Employees who you paid an employee termination payment Within 14 days of making the payment
PAYG payment summary – superannuation lump sum(NAT 70947) Employees who you paid a super lump sum payment

You can only pay a super lump sum if you’re a retirement savings account (RSA) provider or you operate:

  • a super fund
  • an approved deposit fund
  • a life insurance company and you pay an annuity purchased with any of the following
    • an eligible termination payment rolled over before 1 July 2007
    • a rollover super benefit paid after June 2007
    • a directed termination payment
Within 14 days of making the payment
PAYG payment summary – superannuation income stream(NAT 70987) Payees who you pay super income streams such as pensions or annuities.

You can only pay a super income stream if you operate one of the following:

  • a super fund
  • an approved deposit fund
  • a life insurance company and you pay an annuity purchased with a rolled over employment termination payment
By 14 July

如果小公司不想用软件话可以填表申报年报和PAYG payment summary.递交的表格分为2部分组成1 PAYG payment summary statement  这个summary 里面必须提供所有工资的总数和提留的PAYG数额。和ATO original copies of all payment summary 在8 月14日之前送达ATO。

Reporting using paper forms

Your PAYG withholding payment summary annual report is made up of:

  • the PAYG payment summary statement
  • the “ATO original” copies of all the payment summaries you issued for the financial year.

Your payment summary statement must include the total amount of all payments made and all amounts withheld for all your workers, including:

  • employees
  • contractors under voluntary agreements
  • workers under labour-hire arrangements.

Also include ETP and PSI you have attributed.

Your completed PAYG withholding annual report for the financial year ending 30 June generally needs to reach us by the following 14 August

如果报错了,如何修改公司和个人报税呢?

https://www.ato.gov.au/General/Correct-a-mistake-or-amend-a-return/Correct-(amend)-an-income-tax-return/How-to-request-an-amendment/

有3种办法可以更改,1 填表,2 网上用business portal 3 用letter 更改。

form 不知道填什么表,business portal 也不容易操作,一般选择用letter 的形式更改比较容易。

写信给税局包括以下内容

What to include in your letter

Include copies of any documents that support your request as well as the following information:

  • your tax file number (TFN) (你的税号)
  • your full name (你的全名)
  • your postal address (你的邮寄地址)
  • a daytime phone number (if convenient) (联系电话)
  • the year shown on the tax return you want to amend – for example, 2009 (要改的日期)
  • the item number and description that your change relates to (修改的内容)
  • the amount of income or deductions to be added or taken away (if relevant) (增加或减少的收入)
  • the amount of tax offsets to be increased or decreased (if relevant)  (增加或减少的tax offset)
  • the claim type code (if there is one for the item you are changing)
  • the reason for the change or an explanation of how you made the mistake (犯错的理由)
  • a signed and dated declaration as follows – I declare that
    • all the information I have given in this letter, including any attachments, is true and correct
    • I have the necessary receipts and/or other records to support my claims for amendment’
  • your signature
  • the date.
  • Where to send your paper request 把起草好的信邮寄到一下地址。

  • If you can’t submit your form online or your request is a letter, you or your representative should send it, including all attachments, to us:

    • by post to
      Australian Taxation Office
      PO Box 3004
      PENRITH  NSW  2740
    • by fax to 1300 730 239.
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关于 李博
李博,移民代理,管理学学士,移民法硕士。2003年留学来澳,曾在悉尼大学,国立大学学习法律课程并获得移民代理注册。帮助众多客户处理留学,移民过程中的签证相关问题。善于解决各类移民法律疑难问题。

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