1. 陈旧的贡献
Below is a list of super contribution options available 2020年6月30日前. 我们鼓励你阅读这篇文章 应计情况说明书, and if any areas are unclear, please contact your local Accru Office.
“CC’s” – Concessional (tax deductible) contributions:
- 税收减免 -要在2020财年扣除，您的基金需要在2020年6月30日之前收到CC.
- 重要的 – For employers who use the Small 业务 退休金 Clearing House (SBSCH), SBSCH必须在6月23日之前收到付款，以便申请2020财年的税收减免, to allow time for ultimate receipt by employee Fund.
- 帽 —年度CC上限为 $25,000 所有会员，不论年龄.
- 多余的贡献 -任何超额的CC都是个人的应课税澳门官方赌场，按边际税率征税，并有15%的不可退还税款抵扣. If the excess is elected to be released from the Fund, it will not be assessable income.
- 293分部税务 -如果你调整后的应课税入息超过$250元，你的CC会被额外征收15%的税,000. This tax can be paid by yourself or by your Fund.
- NEW THIS YEAR – Unused concessional cap carried forward -个人可以使用2019财年未使用的结转金额在2020财年进行补缴所得税. 截至2019年6月30日，会员余额必须低于50万澳元才能补缴供款. Unused CC cap amounts not utilised after 5 years will expire.
- 测试工作 -如果超过65岁, 你需要通过一个工作测试来贡献——在2020财政年度的某个时间点，在30天内有报酬地工作40小时(需要PAYG摘要), 志愿服务是不够的).
- 2019年7月1日起, individuals aged 65 to 74 with member balances under $300,000名雇员可自愿向其基金供款12个月，期限由他们最后一次符合工作测试的财政年度结束时起计.
- Proposed, but not law as yet – increasing 工作 test age from 65 to 67.
- 给员工的额外提示 -如有雇佣, your employer would have been making super guarantee contributions to your Fund, 代表你.
- “供款充值选项” – Employees are able to contribute a “top-up” CC into your Fund 2020年6月30日前, which will be deductible in your own hands.
- 你的CC上限是25美元,000 (plus any applicable unused CC from 2019FY) includes ALL CC’s, 包括雇主提供的超级保证供款，以及个人免赔供款. 多余的贡献 treatment above does apply if you exceed your cap.
- 若要向您的基金作出可扣除供款，请确保您已将此意图通知您的基金.
- 你的基金将发出一份290-170英镑的通知，以确认可扣除充值供款. You will need to send this notice to us when we complete your 2020 tax return.
- “供款充值选项” – Employees are able to contribute a “top-up” CC into your Fund 2020年6月30日前, which will be deductible in your own hands.
- 给雇主的额外提示 -退休金供款只可在存入雇员基金后扣除. Your June 2020 quarter super guarantee liability could be paid 2020年6月30日前, to claim an extra tax deduction in the 2020FY. See note above regarding payments to SBSCH that must be made by 23rd June.
“NCC’s” – Non-concessional (tax free) contributions:
- 帽 —年度NCC上限为 $100,000 截至2020年6月30日的年度.
- Or $300,000 over 3 years, if under 65 years.
- 如果这一“提前规定”是在2018财政年度触发的，则适用过渡性规定. Contact your local Accru office for confirmation if you are unsure.
- 如果您的会员余额大于$1.在2019年6月30日支付400万美元，在进行预提供款之前与Accru澳门赌场官网.
- Proposed, but not law as yet – increasing bring forward rule age from 65 to 67.
- 余额超过$1.6m – If your member balance in your Super Fund was over $1.在2019年6月30日，您不能再为2020财政年度缴纳任何NCC.
- 其他贡献 – For further details on downsizer contributions, 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, please refer to the fact sheet in the link above.
- Or $300,000 over 3 years, if under 65 years.
2. 养老金取款
适用于退休金模式的基金成员, kindly ensure that you withdraw in cash the required minimum pensions from your SMSF 2020年6月30日前. 我们也鼓励你阅读这篇文章 应计情况说明书, and if any areas are unclear, please contact your local Accru Office.
- 所需提取的最低金额记录在2019年SMSF报告的发送包中.
- 今年新消息——《澳门赌场官网》将2020财年和2021财年的最低支付金额减少了一半.
- Please note that any pensions you have already withdrawn during this financial year, will count towards the minimum amounts above.
3. 3万美元或15万美元的简化折旧对小型企业实体立即核销
- Any assets purchased with a cost less than $30,在2020年6月30日之前安装并准备在您的业务中使用的，可以立即申请作为截至2020年6月30日的年度的税收减免.
- 对于2020年3月12日至6月30日期间购买的资产，这一门槛提高到15万美元.
- 将免税额提高至15万元的范围也扩大到包括中型企业(不超过5亿元)
- Also note that any small business pools with a balance less than $150,000 as at 30 June 2020 will be written off in full for the 2020 financial year.
- The entire cost of the asset must be less than the relevant threshold, 不仅仅是应税目的的比例.
- 阈值将恢复为1美元,000 from 1 January 2021 (but with an upfront write-off of 50% until 30 June 2021).
4. 增加雇主现金流，JobKeeper措施，提前发放养老金，其他国家补助
5. General business tax planning options and other deadlines
- 单点工资单 -自2019年7月1日起, 所有雇主都必须使用单触式工资单软件向ATO报告. Please contact your local Accru office if you need help setting up your STP system.
- 最终申报必须在2020年7月14日(20名或以上雇员)或7月31日(19名或以下雇员)之前提交给ATO。. These replace the PAYG Payment Summaries you used to provide to employees and the ATO.
- 为应对covid-19危机, 只有“密切持有收款人”的小型雇主(少于19名员工)在2021年7月1日之前不需要通过STP报告.
- 微型雇主(少于4名雇员)可以在2021年6月30日之前按季度报告, 尽管他们的税务代理人.
- Company tax rate for “base rate entities” for 2020 FY – 27.5%. 基本税率实体的总营业额低于5000万美元，其应评税澳门官方赌场的80%或以下是被动澳门官方赌场.
- 所有其他公司的税率仍为30%.
- From 2021FY, the lower company tax rate will reduce to 26%, and then to 25% for 2022FY.
- 其他可扣除的税款:
- Pay June 2020 quarterly super guarantee for your employees 2020年6月30日前.
- Pay June 2020 quarterly 炉膛温度 instalment 2020年6月30日前.
- Approve and notify staff of any bonuses 2020年6月30日前 to claim a tax deduction.
- Approve any directors fees 2020年6月30日前 to claim deduction.
- Think about utilising the instant asset write-off rules to purchase business assets.
- Review your asset schedule and scrap any unused assets.
- Review your trading stock for obsolete items.
- 在2020年6月30日之前注销所有坏账——债务必须是坏账，而不仅仅是可疑的.
- Small businesses can claim deductions for prepaid expenses such as office supplies, 保险, 租金, 租赁付款, 商业贷款利息, 广告及维修合约-有关服务将于开支日期起计12个月内提供.
- 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, investigation or surveillance and information technology services, 您需要在2020年8月28日之前向ATO提交您的应税付款年度报告. This report provides information about payments you made to contractors (subcontractors, consultants and independent contractors) during the 2020 FY.
- Note – even if you did not pay any contractors in 2020FY, 如果你在这个行业, you will still need to lodge a form reporting this to the ATO.
- HELP还款率和门槛 -请注意，新的最低起征点为45,880元，还款率为1%
- No deductions for holding costs on vacant land – from 1 July 2019 (regardless of whether land was held prior to this date), 与纳税人持有空置土地有关的开支，不得扣除.
6. 信任分布
在适用情况下, 确保信托分配决议在2020年6月30日(或更早，如果您的信托契约要求)之前完成，显示信托受益人的权利. Where you wish to stream capital gains or franked dividends to specific beneficiaries, ensure your trust deed allows this and review the reporting requirements.
If you would like to find out more please contact your local Accru advisor.
