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Posts by Robert Liu CA RTA MPA

自住房出租6年增值税豁免的税务问题

一般来说， 自住房出租不超过6年，以后在出售该物业时，增值税是可以得到豁免的。这个6年是可以整个6年不间断的租出去，也可以是分开几段时间租出去，只要租出去的几段时间加一起不超过6年即可。另外，当你每次搬回去住，把该物业再次当做自住房后，你又将会得到6年的增值税豁免的权利。

很多人由此想到，这样不是可以买很多套物业，每个都进去住一段时间，让它们成为自住房，然后出租不超过6年并出售而不用交任何的增值税嘛。这个想法只有在一个物业卖了以后再去购置下一个物业，即不可以同时拥有两套或两套以上物业的情况下才成立。但是很少有投资客会去这样做，因为他们手上一直都会有好几套。简单来说，如果你手上有多套物业，任何时候只有一套物业可以是你的自住房，其他的物业必须算作投资房。有一点值得提的是，选择哪一套物业作为你的自住房是允许在出售某物业时进行选择的。

那么如果你的自住房出租超过6年了是不是等于你要交所有这段出租时间所产生的增值税呢？答案是比你想象中的要好 – 你只需要交超过6年的那部分，比如自住房出租了10年，房价升值了100k, 这种情况下，你有60%的增值是不用交税的 (6年/10年*100%)，只有40k升值的部分是需要交增值税的。

另外，如果自住房是你唯一一套物业，只要你不拿来出租，你可以无限制空下去，在出售时而不需要交任何的增值税。

从2017年1月1日开始，如果你或你的家人和亲戚在新南威尔士州拥有住房并且是外国公民，你很有可能需要支付0.75%的附加地税给政府。比如，如果你的住房用地价值100万，你需要支付的附加地税就是$7,500。这个是在正常地税之上另付的。不同于正常地税的是，即使你的住房是用于自住的，你也需要支付附加地税。 外国公民的范筹包括个人，公司，信托，外国政府，外国政府投资者和有限合伙制的合伙人等实体。对于个人，如果你是非澳洲公民在这一年待在澳洲境内少于200天或者你的签证上有任何限制你待在澳洲的条件，你就是在附加地税定义上是外国公民，你就很有可能需要支付附加地税。请注意，即使你是澳洲永居签证，你这一年待在澳洲境内低于200天，你一样在附加地税定义上是外国公民，一样需要支付附加地税。 如果居住房是在公司名下，你作为外国公民和你相关的人或实体加在一起占超过该公司20%的股份，该公司在附加地税定义上即被视为外国公民。同样，如果你和其他人作为外国公民及你们相关的人或实体加在一起总共超过40%的股份，该公司在附加地税定义上也被视为外国公民。该公司即需要支付附加地税。 对于信托来说，固定信托和特殊信托（包括家庭信托）征收附加地税的方式是不同的。固定信托，只有外国公民受益人按他/它占该信托的比例去支付此地价比例所产生的附加地税，澳洲公民收益人是不需要支付任何附加地税的。特殊信托（包括家庭信托）， 只要默认受益人中有外国公民的，受托人就需要支付按整个地价计算的附加地税。对于家庭信托来说，因为大多数的默认受益人都包括家里的亲戚，只要他们中任何一个人是外国公民，该家庭信托在附加地税定义上即被视为外国公民。我们估计市面有很多家庭信托都是这种情况，所以我们建议最好在2016年12月31号前去修改你的信托契约以避免被征收附加地税。皮特马丁会计师事务所可以为您提供修改家庭信托契约的服务。

需要协助？

如果您不确定现有SMSF投资策略是否仍然符合基金的实际情况，或者基金成员开始领取养老金等变化是否需要重新审查投资策略，皮特马丁会计师事务所可以协助您审阅和记录相关策略，评估投资多元化、资产流动性及成员保险等合规事项，并准备SMSF年度审计所需的证明文件。

作为悉尼专业税务会计师事务所，我们为SMSF受托人提供自管养老金会计、年度合规及投资策略审查相关服务，协助基金满足相关养老金法律及审计要求。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询，自管养老金，审计及贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的悉尼会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。 皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚税务注册代理，澳大利亚与新西兰特许会计师协会（CAANZ）会员，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。 本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。
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小生意应尽早选择专业会计师

我们见到很多小生意业主刚开始创业时都是埋头苦干，把所有精力几乎都放在了发展生意上，而忽略了自己的账目和税务的事情，有些小生意甚至会忘记报税的事情直到收到税局的罚单，或者是在年底时才开始寻找会计，急着做账，急着报税。但是，很多时候会计会发现小生意的结构从一开始就不合理或者账目记录完全乱糟糟，因此这些小生意将失去 最好的省税结构，而且会计需要花费大量的时间去帮助他们整理账目，他们也会付出不必要的会计费用。所以，我们建议小生意应该在生意还没有开始之前就需要联系专业的会计师帮忙规划，这样，生意的税务和账目才会在健康的轨道上发展，到了年底报税时省时又省力。

那么，悉尼有这么多会计，小生意业主们该如何选择会计呢？首先，一定要找有税务代理执照（Registered Tax Agent）的会计，在澳洲没有税务代理执照是不可以帮客人做退税收费用的。其次，尽量找是CPA或CA认证的会计，CPA和CA是澳洲两个最大且最权威的会计认证机构，加入这两个机构的门槛高，对学历和工作经验都有要求，而且他们不定期都会对其会员会计进行审计，以确保他们的服务具有专业水准和规范化，同时对会员自我知识的进修也有学时的要求。以上是一个会计师事务所的硬性条件，最后就要看软件条件了，那就是从业会计的经验和服务质量。这些往往在第一次交谈中便可以发现。

从2017年1月1日开始，如果你或你的家人和亲戚在新南威尔士州拥有住房并且是外国公民，你很有可能需要支付0.75%的附加地税给政府。比如，如果你的住房用地价值100万，你需要支付的附加地税就是$7,500。这个是在正常地税之上另付的。不同于正常地税的是，即使你的住房是用于自住的，你也需要支付附加地税。 外国公民的范筹包括个人，公司，信托，外国政府，外国政府投资者和有限合伙制的合伙人等实体。对于个人，如果你是非澳洲公民在这一年待在澳洲境内少于200天或者你的签证上有任何限制你待在澳洲的条件，你就是在附加地税定义上是外国公民，你就很有可能需要支付附加地税。请注意，即使你是澳洲永居签证，你这一年待在澳洲境内低于200天，你一样在附加地税定义上是外国公民，一样需要支付附加地税。 如果居住房是在公司名下，你作为外国公民和你相关的人或实体加在一起占超过该公司20%的股份，该公司在附加地税定义上即被视为外国公民。同样，如果你和其他人作为外国公民及你们相关的人或实体加在一起总共超过40%的股份，该公司在附加地税定义上也被视为外国公民。该公司即需要支付附加地税。 对于信托来说，固定信托和特殊信托（包括家庭信托）征收附加地税的方式是不同的。固定信托，只有外国公民受益人按他/它占该信托的比例去支付此地价比例所产生的附加地税，澳洲公民收益人是不需要支付任何附加地税的。特殊信托（包括家庭信托）， 只要默认受益人中有外国公民的，受托人就需要支付按整个地价计算的附加地税。对于家庭信托来说，因为大多数的默认受益人都包括家里的亲戚，只要他们中任何一个人是外国公民，该家庭信托在附加地税定义上即被视为外国公民。我们估计市面有很多家庭信托都是这种情况，所以我们建议最好在2016年12月31号前去修改你的信托契约以避免被征收附加地税。皮特马丁会计师事务所可以为您提供修改家庭信托契约的服务。

需要协助？

如果您不确定现有SMSF投资策略是否仍然符合基金的实际情况，或者基金成员开始领取养老金等变化是否需要重新审查投资策略，皮特马丁会计师事务所可以协助您审阅和记录相关策略，评估投资多元化、资产流动性及成员保险等合规事项，并准备SMSF年度审计所需的证明文件。

作为悉尼专业税务会计师事务所，我们为SMSF受托人提供自管养老金会计、年度合规及投资策略审查相关服务，协助基金满足相关养老金法律及审计要求。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询，自管养老金，审计及贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的悉尼会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。 皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚税务注册代理，澳大利亚与新西兰特许会计师协会（CAANZ）会员，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。 本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。
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地税附加税

从2017年1月1日开始，如果你或你的家人和亲戚在新南威尔士州拥有住房并且是外国公民，你很有可能需要支付0.75%的附加地税给政府。比如，如果你的住房用地价值100万，你需要支付的附加地税就是$7,500。这个是在正常地税之上另付的。不同于正常地税的是，即使你的住房是用于自住的，你也需要支付附加地税。

外国公民的范筹包括个人，公司，信托，外国政府，外国政府投资者和有限合伙制的合伙人等实体。对于个人，如果你是非澳洲公民在这一年待在澳洲境内少于200天或者你的签证上有任何限制你待在澳洲的条件，你就是在附加地税定义上是外国公民，你就很有可能需要支付附加地税。请注意，即使你是澳洲永居签证，你这一年待在澳洲境内低于200天，你一样在附加地税定义上是外国公民，一样需要支付附加地税。

如果居住房是在公司名下，你作为外国公民和你相关的人或实体加在一起占超过该公司20%的股份，该公司在附加地税定义上即被视为外国公民。同样，如果你和其他人作为外国公民及你们相关的人或实体加在一起总共超过40%的股份，该公司在附加地税定义上也被视为外国公民。该公司即需要支付附加地税。

对于信托来说，固定信托和特殊信托（包括家庭信托）征收附加地税的方式是不同的。固定信托，只有外国公民受益人按他/它占该信托的比例去支付此地价比例所产生的附加地税，澳洲公民收益人是不需要支付任何附加地税的。特殊信托（包括家庭信托）， 只要默认受益人中有外国公民的，受托人就需要支付按整个地价计算的附加地税。对于家庭信托来说，因为大多数的默认受益人都包括家里的亲戚，只要他们中任何一个人是外国公民，该家庭信托在附加地税定义上即被视为外国公民。我们估计市面有很多家庭信托都是这种情况，所以我们建议最好在2016年12月31号前去修改你的信托契约以避免被征收附加地税。皮特马丁会计师事务所可以为您提供修改家庭信托契约的服务。

需要协助？

如果您不确定现有SMSF投资策略是否仍然符合基金的实际情况，或者基金成员开始领取养老金等变化是否需要重新审查投资策略，皮特马丁会计师事务所可以协助您审阅和记录相关策略，评估投资多元化、资产流动性及成员保险等合规事项，并准备SMSF年度审计所需的证明文件。

作为悉尼专业税务会计师事务所，我们为SMSF受托人提供自管养老金会计、年度合规及投资策略审查相关服务，协助基金满足相关养老金法律及审计要求。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询，自管养老金，审计及贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的悉尼会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚税务注册代理，澳大利亚与新西兰特许会计师协会（CAANZ）会员，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

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Land Tax Surcharge

From 1st January 2017, if you or your family and associates are a foreign person, your NSW residential land might be subject to 0.75% land tax surcharge charged by Office of State Revenue. For example, if your land value is $1 million, the surcharge will be $7,500. This is on top of the land tax if applicable which is charged $100 plus 1.6% over the threshold $549,000 and up to the premium threshold $ 3,357,000 or $45,028 plus 2% over the premium threshold. Unlike land tax, land tax surcharge is applicable even the land related dwelling is used for main residence.

A foreign person could be an individual, company, trust , foreign government, foreign government investor and partners in limited partnerships. For individual, if you are not an Australian citizen and stayed in Australia for the year less than 200 days or your visa subject to any limitation to stay in Australia, your land could be caught up with land tax surcharge. Be careful here, even you are a permanent residence in Australia and you spend less than 200 days in Australia, your property might still be subject to land tax surcharge.

If a company own the residential land and you as a foreign person together with any one or more associates hold at least 20% interests in the company or you as foreign persons together with any one or more associates hold an aggregate of at least 40% interests in the company, the company will be treated as foreign person.

If a trust own the residential land, the surcharge will be different depends on whether it is fixed trust or special trust. For fixed trust, land tax surcharge will be liable to the beneficiary who are foreign person at their proportion of the land value. For special trust including Family Trust, if any of one or more potential beneficiaries are foreign persons, the trustee is liable to the land tax surcharge on the whole value of the land held by the trust. This is mostly the case for the Family Trust whose beneficiary has foreign family member or relatives since they are the default beneficiaries in most Family Trust. To avoid the land tax surcharge because of this, you can contact Pitt Martin Accountants & Tax Advisers to amend your trust deed and you will have to make this amendment before 31 Dec 2016.

Need Help?

If you are unsure whether your SMSF’s investment strategy still suits the fund, or whether it needs reviewing after a change such as a member starting a pension, Pitt Martin Group can help you review and document your strategy, weigh up diversification, liquidity and insurance, and prepare the evidence your auditor will expect.

As Sydney tax accountants, we assist trustees with SMSF compliance, investment strategy reviews and practical superannuation advice.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group, Sydney tax accountants, is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, Registered Australia Tax Agents, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

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Tax Planning – Super

Are you a high wages owning employee or a self-employed business owner who paid too much tax last year? There is an effective way to reduce the tax liability by directing the income into your super. The before tax income paid into your super fund under the concessional cap ($30,000 for ages under 49 and $35,000 for ages over 49 in 2016-2017) will be only taxed at 15% which is much less than most people’s margin rate (37% for taxable income higher than $80,000). The amount of the income paid into your super is deductible to your total taxable income.

Example:

Tina aged 45 had a taxable income $100,000 for 2015. She directed before tax income $20,000 into her super fund. Therefore, she will be paying $3,000 tax at her super fund (15% on $20,000) and receive $17,000 in the fund. In turn, her taxable income will be reduced to $80,000 after deduction of the super contribution. Without this arrangement, she will be liable for $7,400 tax (37% margin rate on $20,000) plus tax on $80,000.

Now the result looks fantastic but how can we direct the income into our super fund? If you are a wages employee, on top of the Superannuation Guarantee your employer paid to your super fund (9.5% in 2016-2017), you can arrange salary sacrifice with your employer up to the concessional cap. Please note the Super Guarantee paid by your employer is also counted towards the concessional cap.If you are self-employed business owner, you can direct your taxable income at your discretion as long as it’s under the concessional cap.

Need Help?

If you are unsure whether your SMSF’s investment strategy still suits the fund, or whether it needs reviewing after a change such as a member starting a pension, Pitt Martin Group can help you review and document your strategy, weigh up diversification, liquidity and insurance, and prepare the evidence your auditor will expect.

As Sydney tax accountants, we assist trustees with SMSF compliance, investment strategy reviews and practical superannuation advice.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group, Sydney tax accountants, is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, Registered Australia Tax Agents, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

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Individual or Corporate Trustee for Self Managed Super Fund

 

The process could be time consuming and expensive for individual trustee. If one of the individual trustee discontinued performs as trustee for the trust such as died or retired, the legal title has to be changed every time when this happens. State government authorities may charge a fee for title changes as a result of changes in membership. On top of this cost, most financial services charge fees for amending the titles of the assets within the SMSF.

However, the changes of director of a corporate trustee is cheaper and less hassles since the change doesn’t affect the legal ownership of the corporate trustee itself. What the corporate trustee can do is appointing another director or leave it as sole director and inform the ASIC and ATO about the changes.

Clarity of Assets

As a member of the fund, individual trustee is exposed to the risk of intermingling their assets with the fund assets; whilst due to the characteristics of independent legal entity of company, the legal ownership of the fund assets is under company which is total separated to each director’s (members) personal assets.

Liability

All trustees are liable to members for any losses incurred as a result of a breach of trust. Individual trustees are personally liable whereas corporate trustees are liable to the extent of the assets of the company (usually $2) unless the directors can be made personally liable (which they generally will be).

Cost

Individual trustee is cheap to establish and running until the change happens to trustees. Corporate trustee requests a company to set up first therefore establishing and running fees will be more expenses. Currently, company registration with ASIC is $469 and $47 annual fee for acting solely as super fund trustee.

Need Help?

If you are unsure whether your SMSF’s investment strategy still suits the fund, or whether it needs reviewing after a change such as a member starting a pension, Pitt Martin Group can help you review and document your strategy, weigh up diversification, liquidity and insurance, and prepare the evidence your auditor will expect.

As Sydney tax accountants, we assist trustees with SMSF compliance, investment strategy reviews and practical superannuation advice.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group, Sydney tax accountants, is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, Registered Australia Tax Agents, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

Read more