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.
Advertisements

在澳洲首次买房技巧

澳洲的房价与收入比对中国来的移民都很有吸引力。一般澳洲移民都会考虑在澳洲买房置业。买房也是一笔不小的投资,在买房前要充分了解市场情况,自己的需求和澳洲可以利用的政策,做最佳的决策。
1. 为了避免挑房子挑花眼的情况。志杰移民建议最好在买房前作2份清单,一份是房子必须有的条件,另一份是最好有的条件。这样就不会被房子的某一个方面所忽略,买下一个不合适的房子。
澳洲的房子分为house 或者 Unit/apartment/townhouse 买这种房子,每年需要负担管理费,另外还需要遵守一些住户的限制规定,比如停车和养狗。
买这种房子之前需要调查这种房子的管理委员会水平,是否近期会有大额修缮费支出,有无限制你使用的条款,比如限制出租或者现在养宠物。
当你确定你想要的房子类型后你需要询问
1 是否有非法改装
2 是否有石棉
3 是否有隔热层
4 房子整体情况怎么样
5 有无大树
6 是否在洪水带或者森林火灾地带
7 买房是否送家具。

First home owner grant 首次购房补贴在南澳最多有11000元。 无论新房旧房都可以得到。

选定房子后就是比较贷款环节,现在的利率比较低,但是未来利率可能会突然走高。如果买房借款太多,可能会有无法还款的问题。买房也需要量力而行。
当你的出价被卖家接受,卖家签署后就成为有法律约束力的文件。从你收到文件起,2天冷静期就开始倒计时了。志杰移民提醒各位,澳洲如果在拍卖时候购买房产,是没有冷静期的。

房子买了以后,过户师会帮你办好过户手续。在搬入新家之前安排一次最后的检查房屋状态是否在交易期间有重大变化。完成最后的检查没有问题就通知过户师和对方的过户师交换支票和文件。这时一个房产交易就完成了。

澳洲深度游推荐以下3个景点

1 coober pedy

寻找澳宝之旅,最奇妙的是大部分的当地居民都是住在地下的。你可以尝试一天的挖宝之旅和地下城生活 。

2 Lake Hiller

这个地方的水是奇妙的粉红色的,可能世界上找不出第二个同样的地方了。

3 Nightcap national park

这个地方有租用军用夜视镜,晚上可以近距离观察野生动物 。 多带防蚊水哦 。

如何申请澳洲难民签证

难民签证申请人要满足以下4个要求

1 申请人必须不在所在国。

2 申请人必须受到迫害有恐惧受到迫害。” Life, liberty, pursuit of happiness” 和美国独立宣言的精神惊人的一致。迫害必须是官方认可的。比如法轮功,民运,计划生育,地下基督教会,回族伊斯兰,疆独,藏独。申请人必须有受到迫害的理由。

3 必须是日内瓦公约保护范围内的迫害。race, religion, nationality, membership of a particular social group or political opinion. 比如王立军是不可以申请的,不属于以上范围.

4 的确有受迫害的可能性。

收到中奖短信

今天收到一个无厘头的中奖短信。说我中了$440000。 虽然知道是个骗局,我还是想知道是怎么个骗人的方法。 短信是这样写的“ won $415000 in Nokia UK promo ref No. E115eg for claims email ukclaim@live.com or call 447035952701. 我就打了电话。 结果skype 不允许接通这张电话。终于明白了,是”付费电话陷阱“ 大家以后要小心。天上不会掉馅饼,掉了也不会砸到我。要是东西砸到我了,一定不是馅饼,是陷阱。

%d 博主赞过: