ATO数据匹配:针对20万个个人的接载服务数据
April 27, 2023
税务局已经公告了对出租车和接载服务数据匹配计划的通知。 该计划将使澳大利亚税务局(ATO)获取乘车服务数据,以确定在2022-23财年期间可...
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Family trust distribution tax
April 27, 2023
As year-end resolutions are being prepared, ATO reminds it is important to consider client’s trust deed and who is and isn’t a beneficiary of the trust. Where an FTE or IEE has been mad...
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ATO data-matching: ride sourcing data for 200,000 individuals
April 27, 2023
The Commissioner has gazetted the Notice of a ride sourcing data-matching program.It will enable the ATO to acquire ride sourcing data to identify individuals that may be engaged in provid...
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ATO’s general remission power: draft LI 2023/D10
April 27, 2023
The ATO has issued a draft legislative instrument that seeks to codify its long-standing practice of remitting interest or penalties to certain classes of entities, including where the char...
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Changes to income thresholds for Medicare levy surcharge for 2024 financial year
April 20, 2023
The income thresholds for Medicare levy surcharge increases from 1 July 2023
ThresholdBase tierTier 1Tier 2Tier 3Single threshold$93,000 or less$93,001 – $108,000$108,001 – $144,000$...
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Victoria: New payroll tax ruling on interest and penalty tax
April 6, 2023
The State Revenue Office of Victoria has issued a ruling PTA-036v5 to replace PTA-036v4 , with effect from 1 April 2023. Under PTA-036v5, when an employer makes a voluntary disclosure...
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Buy-now, pay-later providers: GST considerations
April 6, 2023
The ATO has released a "guidance" which sets out what it sees as the key GST considerations for buy-now, pay-later providers. It focusses on assisting providers to determine their entitlem...
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Options to resolve ATO disputes
April 6, 2023
The ATO reminds agents and taxpayers if they disagree with a decision the ATO made about their tax affairs, they may be able to use one of their free options for resolving disputes.
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FBT: LAFHA – reasonable amounts for meals for 2023-24 FBT year
April 6, 2023
The ATO released the weekly amounts it considers reasonable for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the 2023-24 FB...
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FBT: cents per kilometre rates for 2023-24
April 6, 2023
The ATO published the cents per kilometre rates for calculating the taxable value of a fringe benefit arising in the 2023-24 FBT year from the private use of a motor vehicle (other than a...
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