高德會計稅務代理 <==> CA, CPA & Registered Tax Agent

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GD Accounting & Taxation
高德會計稅務

2013年度 -- 个人, 学生, 新移民, 457签证者的年终报税



ABN, ACN, GST, TFN, PAYG的申请和注册



代理注册各种生意: Sole Trader个体经营, Partnership合伙人, Company公司, Trust信托, Self-Managed

Superannuation Funds个人养老金



提供记账Bookkeeping服务, 并准备季度或年度的GST报表(BAS)



各种生意的年度财务报表及税务申报



作为您的代理与ATO联络各种税务事宜



提供商业贷款所需的财务报表证明



商业及投资移民的年度财务报表



个人生意和中小企业的税务咨询



** 新客户给予 30% Discount of your current agent's price or market price **


我们团队的成员包括:
CPA - 澳洲注册会计师
CA - 澳洲特许会计师
Registered Tax Agent - ATO认可的注册税务代理

如需以上服务,请致电咨询
郭先生(0406 310 586)
周先生 (0420 827 906)

或

Email: gdtaxation@hotmail.com

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如果你有任何会计和税务上的疑问，也可以在这个版面提问。我们的团队将免费帮助你答疑。
你也可以查询相关的税务信息和税法知识，详情请阅读 Tax Tip 从14楼开始。我们将定期更新内容，希望有所帮助。

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ok。

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谢谢您的来信和来电

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1122哦

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welcome, all the new clients.

xueyuxuemo

楼主是好淫~~~~~

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xueyuxuemo:楼主是好淫~~~~~ (2013-01-18 19:15)

                               
登录/注册后可看大图

Mr Tang。 你的赞扬容易引起歧义的，哈哈，还是感谢你的支持。常联系。

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welcome the new client.

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Always best

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Happy Chinese New Year!
春节快乐！

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2013

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welcome to be our valued client.

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good.

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Tax Tip 1:

ATO data-matching program

The ATO has advised that it has obtained data that identifies credit and debit card sales made by Australian businesses in the 2011-12 financial year from various banks including: Commonwealth Bank of Australia; St George Bank; American Express Australia Limited; Diners Club Australia; Westpac Banking Corporation; Australia and New Zealand Banking Group Limited; National Australia Bank Limited; and Bendigo and Adelaide Bank Limited. The ATO said the data will be matched against taxpayer records to identify those taxpayers who deliberately under-report or omit income.
所以，ATO已开始加大对营业收入核实的力度。请大家不要遗漏自己的应报收入。

ausome

Tax Tip 2:

为何会计师，律师，医师是西方国家每个家庭最重要的生活资源？为何你需要一个好的税务会计师？

1. 好的会计师，会帮你打理一切的会计和税务事宜，让你有更多的精力和时间专心于你的生意和家庭。
2. 好的会计师，会向你提供专业的服务，会避免很多你自己记帐报税而产生的错误。因为税务会计师通常拥有专业的税务知识和经验，同时还会根据ATO的要求不断更新每个年度的税务法规。
3. 好的会计师，会给你的生意提供最好的税务建议。告诉你怎样合理的，有效地避税。一条有价值的税务建议，往往可以给客户创造想象不到的价值。这就是为何当地西人都会拥有自己信赖的家庭会计师，代代相传的原因。
4. 好的会计师，会伴随你的生意成长。什么时间该将现有的小生意模式改为公司或信托运营？什么时候该设立个人的养老基金进行投资？只有你的会计师会给你最好的答案，帮助你积累财富，增值财富。
5. 好的会计师，会成为你与ATO的纽带。他既是你的税务代理，也是为ATO的服务的第一线人员。税务会计师所提供的服务，确保了税务申报的准确性和可靠性，避免了ATO的询问和盘查。
6. 好的会计师，会给你提供准确的财务报表。注册会计师签字的财务报表，具有法律的效力，是很多信贷机构或银行认可的依据，从而可以帮助你获取新的资金贷款，扩大生意或企业的规模。

总而言之，每个家庭，都应该拥有一位值得自己信赖的税务会计师。虽然每年你会付给会计师一定的服务费用，但相对于在会计师帮助下你获取的财富和价值，绝对是物超所值的。祝每位朋友都好运，找到一位适合自己的家庭会计师。

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Tax Tip 3：

我有很多从事cleaning生意的客户总会问我，我可以给我雇佣的工人以ABN的形式发放收入吗？这是一个很典型的问题，我的答案是：一般来说是不可以的。请大家读完以下内容就理解了。
Cleaner

Businesses engaging cleaners incorrectly believed the following working arrangement made the cleaner a contractor

Working arrangement
A cleaning business engages a cleaner to perform cleaning duties at a specified building. The cleaner:

needs to perform the work themselves

uses the business's equipment and cleaning products

works hours set by the business each week

is given instructions on how to carry out the cleaning work

is paid a flat rate per hour

wears a shirt supplied by the business with their logo


may need to re-clean any areas which are not up to the required standard, but will do this in their work hours set by the business

is not liable for any damage they cause.



Why the worker is an employee and cannot be treated as a contractor
This cleaner is an employee as the:

cleaner could not sub-contract/delegate the work

cleaner was paid a set amount per period

business supplied the equipment, tools and assets required to perform the work

cleaner does not take commercial risks

business controlled the work performed

cleaner is not operating independently from the business - the cleaning business is the only business being operated.

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Tax Tip 4:
Small business concessions: changes to simpler depreciation rules apply from 2012-13
From the 2012-13 income year:
1. The small business instant asset write-off threshold has increased from $1,000 to $6,500 直接冲减的折旧上升为$6500
From the 2012-13 income year onwards, you can choose to use the capital allowance provisions in Subdivision 328-D to immediately write-off (that is, claim a deduction for) a depreciating asset that cost less than $6,500.
You can write the depreciating asset off at the end of the income year where you either:                                                                     
      start to use it for a taxable purpose                                                
      have it installed ready for use for a taxable purpose.
2. Small businesses can claim an accelerated initial deduction for motor vehicles acquired in 2012-13 and subsequent years  汽车的折旧方法有了最新变化.
From the 2012-13 income year, you can choose to use the capital allowance provisions in Subdivision 328-D to calculate the deduction for a motor vehicle costing $6,500 or more that you start to use, or have installed ready for use, for a taxable purpose.
The cost of the motor vehicle is added to the general pool but unlike other assets, the deduction is $5,000 plus 15% of the remaining amount.

3. The long life small business pool and the general small business pool have been consolidated into a single pool to be written off at one rate. 以前年度不同rate的asset  pool统一为30%折旧率的pool
From the 2012-13 income year, the long life small business pool and the general small business pool have been consolidated into a single pool to be written off at one rate.

You need to add together the closing balance of your long life pool and general small business pool for the 2011-12 income year to calculate the opening balance of your general small business pool for the 2012-13 income year.

欢迎咨询我们2012-2013小企业最新的固定资产折旧政策，帮助您2013年度申报最大的抵减费用。

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Tax Tip 5:

How to find a Registered Tax Agent?
我的新客户，前几天问我，为什么我2012税务申报出现问题，ATO直接让我提供各种证明材料，而不是找去年帮我退税的会计，答案是：我的客户没有使用 Registered Tax Agent，他的合法权益没有任何保障。同时，任何不是Tax Agent 的人对税务服务进行收费也是违法的。

Use a registered tax agent        
You can engage a registered tax agent to prepare and lodge your tax return for you.                                                                                                   

Registered tax agents are the only people allowed to charge a fee to prepare and lodge your tax return. They must be registered with the Tax Practitioners Board and follow strict regulations that ensure they act in a professional manner.

You can find a registered tax agent or check whether a person is a registered tax agent at the Tax Practitioners Board website.

We cannot recommend specific agents, so make sure you ask the agent about their fees and their expertise with the type of return you need their help with before you decide who to use.

Remember - you are responsible for all the information on your tax return even if a registered tax agent completes it for you. You will be responsible for
any extra tax if your agent has made a mistake.

Most registered tax agents have special lodgment schedules and can lodge returns for their clients later than the usual 31 October deadline. But if you
did not go to a registered tax agent last year - or you will be going to a different tax agent this year - make sure you see them before 31 October.

If you want to make a complaint about a registered tax agent, contact the Tax Practitioners Board.
请参考以下链接，用来核实你的Tax Agent是否在Tax Practitioner Board 上注册。
http://www.tpb.gov.au/tpb/agent_register.aspx

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Tax Tip 6:

澳大利亚小生意, 选择你的商业结构

你将需要选择最适合你的需求的商业结构。在澳洲，有四种主要商业结构类型是小生意普遍使用的:

[li]自营人士[/li][li]合伙经营[/li][li]信托[/li][li]公司   [/li]

                                                                                                                        
你所选择的商业结构是很重要的，因为它影响你的纳税义务。

商业注册
                                                                                                                           

要开始经营你的生意，你就需要一个税务档案号码（TFN）。你可能还需要为你的生意领取一个澳洲商务号（ABN）。

税务档案号码


税务档案号码（TFN）是税务局发给你、你的合伙经营、信托或公司的号码。你需要一个TFN作身份证明之用。
TFN在澳洲是一个很重要的身份证明，因此要妥善保管，就像你保管你的护照或银行账户资料一样。                                               
如果你没有TFN，不论你的收入多么少，你可能要以最高税率纳税。

澳洲商务号码  
                                                                                                                       

澳洲商务号码（ABN）是你与其他商户、政府和税务局打交道时使用的号码。如果你不在你的发票上提供一个ABN，其他商户将会在他们向你支付的任何款项上扣除46.5%。