随着直播行业的崛起，一些直播和订阅制平台，比如OnlyFans、油管、抖音等为直播和内容制作者提供了更多的便利，来从他们的粉丝中获利。然而，税务机构现在开始关注这个蓬勃发展的行业。

在2022年10月，OnlyFans首席执行官Ami Gan宣布了一个重要的里程碑，宣布该平台自2016年成立以来已支付了100亿美元给直播和内容制作者。尽管以成人内容而闻名，OnlyFans的目标是通过提供订阅和奖励模式，让更广泛的直播和内容制作者，包括厨师、私人教练等，获得收入。虽然有许多成功的直播和内容制作者的故事，比如珀斯的Lucy Banks，在Channel 7上披露了她一个月挣6万美元的收入，但平均每月的收入大约在150到180美元之间。直播和内容制作者还可能从他们的订阅者那里收到各种形式的“礼物”。

OnlyFans并不是唯一为澳大利亚人创造收入的平台；还有无数其他成功的故事。根据Google的AdSense计算器估计，每月拥有50,000次浏览的财经频道可以预计收入为15,012美元（美容和健身频道为9,390美元）。这一信息明确表示，各种领域的直播和内容制作者都在获得回报，税务机构希望确保每个人都明白他们的税务义务。

直播和内容制作者的税务义务

澳大利亚税务局（ATO）在2022年4月发布的最新信息概述了如何为直播和内容制作者征收税款的监管预期：

金钱、礼物和商品的所得税

如果您作为直播和内容制作者获得收入，那么很可能需要进行所得税评估和缴纳，除非您的直播和内容创作真正只是一种没有盈利期望的爱好（请参见后面何时副业算是生意？）。对于像OnlyFans这样的基于订阅的平台的直播和内容制作者，通常毫无疑问会有盈利期望。

ATO强调，可评估的收入不仅包括金钱，还包括出演费、收到的商品、加密货币或粉丝赠送的礼物。以物品形式的非金钱收入可能难以追踪和报告。例如，如果一家公司向您寄送一只零售价值800元的手提包，您必须将其市场价值作为收入申报并缴纳税款。在一年内收到多个物品或较大的奖励，比如度假，可能会在需要为“免费”产品支付真金白银给税务局时导致现金流问题。

ATO的一项总体规定是，所有“礼物”和产品都应该作为可评估的收入进行申报，但它没有考虑到实践中通常并非那么简单。如果您仅将直播和内容创作视为一种爱好而非盈利性活动，并且一家公司寄送了一份未经索取的礼物，情况可能会略有不同，这取决于具体情况。

税收规则认为，一旦您的所得“用于您的名义或按照您的指示任何方式操作或处理”，您就已经获得了所得。例如，如果您是OnlyFans直播和内容制作者，当您的OnlyFans帐户被充值的时候，而不是等到您将资金转移到个人或业务帐户的时候。将资金存放在平台帐户中不会使您免于缴纳税款。从2023年7月1日起，新的报告制度将要求电子分销平台向ATO报告其交易，从顺风车共享和短期住宿平台开始，然后从2024年7月1日起扩展到其他所有平台，包括OnlyFans。

我需要注册GST吗？

一般来说，如果您每年赚取或预计将赚取75,000澳元或更多，您需要注册商品与服务税（GST）。然而，有一些例外情况，例如Uber和顺风车司机，无论他们赚多少，都必须拥有澳大利亚商业号（ABN）并注册GST。

即使直播和内容制作者需要注册GST，也并不意味着所有收到的金钱和商品都会触发GST责任。GST法规包含一些特殊规定，有时可以使供应给外国居民客户的商品和服务免征GST（尽管通常这些收入仍然需要纳入确定供应商是否需要注册GST的考虑中）。即使从外国居民客户那里获得GST免征所得，通常仍然可以要求退还与这些活动相关的费用的GST抵免。

我可以申报哪些扣除？

盈利性的事业允许直播和内容制作者申报与收入生成直接相关的费用扣除。例如，视频制作设备、麦克风和在线商店等物品可能可以被扣除，尽管扣除可能会分布在几个年度之间。但是，如整容手术、健身会员、日常服装或美容发型等与外貌改进有关的费用通常不可被扣除，因为它们被视为私人开支。直播和内容制作者可以参考澳大利亚税务局（ATO）的职业特定指南，了解哪些费用可以被扣除。

何时副业算是生意？

区分副业和生意之间的界限可能相当微妙。多个因素，包括交易的规律性、自我推广、营销活动、盈利意图、活动的规模以及商业操作方式，有助于确定一个事业是生意还是爱好。爱好所得无须评估，相关费用不可扣除，而生意所得必须申报，并有可能扣除相关费用，但需要特定的分析

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, 自管养老金及审计等综合性服务的经澳洲会计师公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 robert@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会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖，2019年澳洲知名媒体《每日会计师》年度最佳会计师奖，2020年澳洲知名媒体《每日会计师》年度最佳咨询师奖及澳大利亚小生意年度冠军入围奖, 2022年澳洲知名媒体《每日会计师》年度最佳新人入围奖。

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，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，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。

By Robert Liu @ Pitt Martin Tax

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

The rise of OnlyFans, YouTubers, TikTokers, and other content platforms presents lucrative opportunities for content creators to monetize their audience. However, the tax authorities are now paying attention to this thriving industry.

In October 2022, OnlyFans CEO Ami Gan celebrated a significant milestone, announcing that the platform had disbursed $10 billion to content creators since its inception in 2016. While primarily recognized for adult content, OnlyFans aims to diversify its scope by offering subscription and reward models to a broader array of content creators, including chefs, personal trainers, and more. While there are numerous success stories of content creators, like Perth-based Lucy Banks, who disclosed earnings of $60,000 in a single month on Channel 7, the average monthly income hovers around USD $150-$180. Content creators may also receive various forms of “gifts” from their subscribers.

OnlyFans is not the only platform generating revenue for Australians; there are countless other stories of success. Google’s AdSense calculator estimates that finance channels with 50,000 monthly views can expect earnings of $15,012 ($9,390 for beauty and fitness channels). The message is clear: content creators across various niches are reaping rewards, and the Tax Office seeks to ensure that everyone comprehends their tax obligations.

Taxation of Content Creators

A recent update from the Australian Taxation Office (ATO) in April outlines the regulatory expectations for assessing tax on content creators:

Income Tax on Money, Gifts, and Goods

If you earn income as a content creator, it will likely be subject to taxation, unless your content creation is genuinely a hobby with no profit-making expectations (see below). For subscription-based platforms like OnlyFans, the profit-making intent is usually clear.

The ATO emphasizes that assessable income includes not only money but also appearance fees, goods, cryptocurrency, or gifts from fans. Non-monetary income, such as received goods, can be challenging to track and report. For example, if a company sends you an $800 handbag, you must declare its market value as income and pay tax on it. Receiving multiple items or substantial inducements could create tax challenges because you will need cashflow to cover that.

The ATO’s stance that all gifts and products should be reported as assessable income doesn’t account for complexities in practice. The situation may vary, particularly if you create content as a hobby without profit-making intentions.

Tax rules consider income earned “as soon as it is applied or dealt with in any way on your behalf or as you direct.” For OnlyFans content creators, this happens when their OnlyFans account is credited, not when the funds are transferred to a personal or business account. Hiding income in your platform account won’t exempt it from taxation. From 1 July 2023, a new reporting regime will require electronic distribution platforms to report transactions to the ATO, starting with ride-sharing and short-term accommodation platforms and extending to all other platforms, including OnlyFans, from 1 July 2024.

Do I Need to Register for GST?

In general, if you earn or expect to earn $75,000 or more per annum, you need to register for the Goods and Services Tax (GST). However, some exceptions apply, such as Uber and ride-sharing drivers who must have an Australian Business Number (ABN) and be registered for GST, regardless of earnings.

Even if a content creator is required to register for GST, not all income and goods received will trigger a GST liability. Special provisions in GST rules may make supplies to foreign resident customers GST-free. Claiming GST credits for expenses related to these activities is generally possible.

What Deductions Can I Claim?

Profit-making ventures allow content creators to claim deductions for expenses directly related to income generation. Items like video production equipment, microphones, and online stores may be deductible, although deductions might be spread over several income years. However, expenses like cosmetic surgery, gym memberships, everyday clothing, or hairdressing for appearance improvement are typically not deductible as they are considered private expenses. Content creators can refer to the ATO’s occupation-specific guides for a list of eligible deductions.

When Is a Side Hustle Considered a Business?

Distinguishing between a side hustle and a business can be nuanced. Several factors, including transaction regularity, self-promotion, marketing activities, profit-making intent, the scale of activities, and business-like operations, help determine whether an endeavor is a business or a hobby. Hobby income is not assessable, and expenses are not deductible, while business income must be declared, with potential deductions for related expenses, subject to specific analysis.

Should you please have any question in regards to above, please feel free to contact our friendly team in Pitt Martin Tax at 0292213345 or info@pittmartingroup.com.au.

The material and contents provided in this publication are informative in nature only.  It is not intended to be advice and you should not act specifically on the basis of this information alone.  If expert assistance is required, professional advice should be obtained.

By Robert Liu @ Pitt Martin Tax

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

澳大利亚的养老金制度已经发展了很长时间，主要关注的是确保人们在退休时有足够的财务支持。最近提出的法律明确了养老金的目标：“以公平和可持续的方式保留储蓄，以为尊严的退休提供收入，同时配以政府的帮助。”这不仅仅是一种花哨的说法; 它是一个根本性的观念，将塑造澳大利亚的养老储蓄方式。在本文中，我们将探讨为什么这个观念很重要，以及哪些因素会影响到退休所需的资金。

1. 新目标的重要性

这个关于养老金的新法律非常重要，因为它确保了该制度始终忠实于其主要任务：帮助人们在退休时拥有足够的财富。这项法律为未来的变革奠定了基础，侧重于：

• 公平： 法律规定确保每个人都能从养老金中公平受益非常重要。这意味着政府可以制定规则，考虑诸如年龄和财富较少等因素。这是为了改善不同群体的状况，如妇女、土著澳大利亚人、有困难的人和低收入者。

• 可持续性： 该法律还考虑到，随着人们年龄的增长，他们将需要更多的帮助。它希望确保我们不会过多依赖老年津贴，以免损害政府的财政状况。

• 提供收入： 最重要的是，该法律规定应该使用养老金储蓄来为人们在退休后提供可靠的收入，从而保持生活的舒适。

2. 影响养老金需求的因素

当您临近退休时，您会思考一个基本问题：“为了舒适的退休，我需要多少养老金？”答案对每个人都不同，因为它取决于一些关键因素：

• 您的期望： 想想您退休后的生活方式。您是想环游世界，还是对更简单的生活感到满足？

• 您想何时退休： 如果您提早退休，您将需要更多的钱，因为您的退休时间更长。

• 医疗费用： 随着年龄的增长，您可能需要更多的健康帮助。确保您有足够的钱支付这些费用。

• 债务和账单： 如果您欠债，比如按揭贷款，请考虑在退休之前偿还它们。这将意味着您需要更少的养老金。

• 政府的帮助： 有时政府会给退休人员提供资金，如老年津贴。但您需要符合条件，具体取决于您的资产和收入水平。

• 物价上涨： 由于通货膨胀的原因，物价随着时间的推移会上涨。您的养老金需要跟上这些更高的价格。

• 您的投资方式： 您用养老金资金以及您的投资方式会产生很大的差异。

财务顾问通常建议计算您的退休收入，以了解您需要多少养老金。他们会考虑所有这些因素来帮助您。

澳大利亚的养老金制度庞大，拥有3.5万亿澳元的储蓄。这表明许多人正在努力确保他们未来有足够的财富。但计算适合您的退休目标的养老金金额可能会有些复杂。

最终，这项新法律有助于确保您的储蓄保值并在退休后继续为您提供收入。然而，您需要多少钱可能会与他人不同。为确保您拥有舒适和财务安全的退休，最好咨询一位财务顾问并进行仔细的规划。随着澳大利亚的养老金制度不断发展，它将继续对每个人的退休计划发挥着重要作用，确保每个人在他们的黄金岁月里都得到公平和可持续的保障。

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, 自管养老金及审计等综合性服务的经澳洲会计师公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 robert@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会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖，2019年澳洲知名媒体《每日会计师》年度最佳会计师奖，2020年澳洲知名媒体《每日会计师》年度最佳咨询师奖及澳大利亚小生意年度冠军入围奖, 2022年澳洲知名媒体《每日会计师》年度最佳新人入围奖。

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，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，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。

By Yvonne Shao @ Pitt Martin Tax

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

Australia’s superannuation system has come a long way, focusing on securing people’s finances in retirement. Recently proposed laws define the purpose of superannuation as ‘ to preserve savings to deliver income for a dignified retirement, alongside government support, in an equitable and sustainable way.’ This isn’t just a fancy statement; it’s a fundamental idea that will shape how retirement savings work in Australia. In this article, we’ll explore why this idea is important and what factors will affect your needs for retirement.

1. Why the New Goal Matters

This new law about superannuation is a big deal because it makes sure the system stays true to its main job: helping people have enough money for retirement. This law sets the stage for future changes, focusing on:

• Fairness: The law says it’s important to make sure everyone gets a fair deal from superannuation. It means the government can make rules that think about things like how old people are and if they have less money. It’s about making things better for different groups, like women, Indigenous Australians, people who might struggle, and those with low incomes.

• Sustainability: The law also knows that as people get older, they’ll need more help. It wants to make sure we don’t rely too much on the Age Pension, so it doesn’t hurt the government’s money.

• Providing Income: Most importantly, the law says superannuation should be used to give people money to live on when they retire. It’s about making sure life stays comfortable after work.

2. Estimating What You’ll Need

When you’re getting closer to retirement, you’ll wonder, “How much superannuation should I have to retire comfortably?” The answer isn’t the same for everyone because it depends on a few things:

• What You Want: Think about how you want to live when you retire. Do you want to travel the world, or are you happy with a simpler life?

• When You Want to Retire: If you retire early, you’ll need more money because your retirement will be longer.

• Healthcare Costs: As you get older, you might need more help with your health. Make sure you have enough money for this.

• Debts and Bills: If you owe money, like a mortgage or loans, think about paying them off before retirement. It’ll mean you need less superannuation.

• Government Help: Sometimes, the government gives money to retired people, like the Age Pension. But you need to qualify for it, depending on how much money you have and how much you earn.

• Prices Going Up: Things get more expensive over time because of inflation. Your superannuation needs to keep up with these higher prices.

• How You Invest: What you do with your superannuation money and how you invest it can make a big difference.

Financial advisors usually suggest figuring out how much money you’ll get during retirement to know how much superannuation you’ll need. They look at all these things to help you.

Australia’s superannuation system is massive, with $3.5 trillion in savings. This shows that many people are working hard to make sure they have enough money for the future. But finding the right balance for your retirement goals can be tricky.

In the end, this new law helps make sure your savings stay safe and keep giving you money after retirement. However, how much money you need can be very different from what others need. To make sure you have a comfortable and financially secure retirement, it’s a good idea to talk to a financial advisor and do some careful planning. As Australia’s superannuation system keeps changing, it’ll continue to be important for everyone’s retirement plans, making sure things are fair and sustainable for everyone in their golden years.

Should you please have any question in regards to above, please feel free to contact our friendly team in Pitt Martin Tax at 0292213345 or info@pittmartingroup.com.au.

The material and contents provided in this publication are informative in nature only.  It is not intended to be advice and you should not act specifically on the basis of this information alone.  If expert assistance is required, professional advice should be obtained.

By Yvonne Shao @ Pitt Martin Tax

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

在行政上诉法庭(AAT)最近审理的一个案件中，工作收入的时间点在决定个人纳税义务方面起到了重要作用，特别是在改变税务居民身份的情况下。

受审人是一位在科威特工作的非税务居民，本应得到一笔奖金作为其雇佣的一部分报酬。然而，当受审人在国外工作时，其雇主无法支付这笔奖金。随着纳税人后来搬到澳大利亚并成为此处的税务居民，奖金最终以分期付款的方式支付。这一情况导致了受审人与澳大利亚税务局（ATO）之间的争议，因为税务专员对其收到的奖金提出了征税的修正评估。

争议的主要焦点是这笔奖金在税收目的上应在何时被视为“获取”。如果奖金是在受审人仍然是非居民的情况下获得的，那它就不需要在澳大利亚纳税。通常情况下，非税务居民在澳大利亚只对来自澳大利亚的收入征税，而工作收入的征税通常取决于工作所在地，但也有一些例外情况。

此决定的结果对受审人的税务责任有着重大影响，它依赖于一个基本的税收原则——税务居民身份。

税务居民身份的重要性

在国际税收领域，一个人的税务居民身份可以很大程度影响他们的税务义务，不仅包括在税务居民国获得的收入，还包括全球收入。在澳大利亚，税务居民身份的确定是由一套复杂的规则决定的，包括主要的“居住”测试， “183天”测试以及各种次要测试。ATO提供了指导和准则以帮助纳税人了解这些居住测试以及它们在不同情境下的应用方式。准确确定税务居民身份对于从事跨境活动的个人和企业至关重要，因为它可以影响澳大利亚和其他国家之间税收权的分配。

在本文讨论的案例中，受审人从非税务居民转变为澳大利亚的税务居民。这种税务居民身份的转变是一个关键时刻，因为它改变了有权对他的全球收入征税的司法管辖区。

在包括澳大利亚在内的大多数国家，纳税居民通常要对其全球收入征税。而非居民通常只对来自该国境内的收入征税。这一概念被称为“来源规则”，是国际税收的一项基本原则。

工作收入时间点的重要性

与许多其他国家的税法一样，澳大利亚税法认为，当纳税人收到工作收入时，工作收入即被视为为“获得”。简单地说，收入通常在实际收到时才会被确认为税收目的，而不是在赚取或有权获得时。这一原则已经被澳大利亚税收案例法所强调。

在本案中，受审人是在成为澳大利亚税务居民后才收到了他的前雇主支付的奖金。这个看似微小的细节引发了重大的税务结果。由于这笔奖金是在他是澳大利亚税务居民期间收到的，因此它属于澳大利亚税收的范围。

时间点对税务责任的影响

这个案例的结果提醒我们，收入确认的时间点如何对个人或企业的纳税义务产生重大影响，特别是在改变税务居民身份的情况下。如果纳税人在科威特原定的时间收到了他的奖金，那么他将完全免除澳大利亚的税收，而科威特也不会对其居民征收所得税。

本案例强调了从事国际活动的个人和企业需要仔细考虑在不同司法管辖区内收入认定的时间，以及了解税收居住所在地的规则及其影响的重要性，包括各种类型收入(如工作收入、股息和资本收益)税收的具体规则。

综上所述，在国际税收中，时间点、税务居民身份和来源规则之间的相互作用是一个复杂的难题。AAT审理的案件有力地说明了看似微不足道的细节如何可能导致重大的税收后果。报告强调，在应对复杂的国际税收环境时，应寻求专业建议和进行全面税务规划，以优化税务结果并遵循各个司法管辖区的税收法规。

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, 自管养老金及审计等综合性服务的经澳洲会计师公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 robert@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会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖，2019年澳洲知名媒体《每日会计师》年度最佳会计师奖，2020年澳洲知名媒体《每日会计师》年度最佳咨询师奖及澳大利亚小生意年度冠军入围奖, 2022年澳洲知名媒体《每日会计师》年度最佳新人入围奖。

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，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，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。

By Zoe Ma @ Pitt Martin Tax

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

In a recent case heard by the Administrative Appeals Tribunal (AAT), the timing of employment income plays a significant role in determining an individual’s tax obligations, especially in the context of changing tax residency.

The individual in question was a non-resident taxpayer working in Kuwait and was entitled to a ‘milestone bonus’ as part of their employment. However, the employer was unable to pay this bonus while the taxpayer was working abroad. As the taxpayer later relocated to Australia and became a tax resident here, the bonus was eventually paid in instalments. This situation led to a dispute between the taxpayer and the Australian Taxation Office (ATO) when the Commissioner issued amended assessments to tax the bonus payments received.

The main focus of the dispute was the critical question of when the bonus should be deemed as “derived” for taxation purposes. If the bonus had been derived while the taxpayer was still a non-resident, it would not have been subject to taxation in Australia. Typically, non-residents are only taxed in Australia on income sourced within the country, and employment income is generally sourced where the work is performed, with some exceptions.

The outcome of this determination had significant impacts on the taxpayer’s tax liability. It relies on a fundamental tax principle – tax residency.

The Significance of Tax Residency

In the realm of international taxation, a person’s tax residency status can significantly affect their tax obligations, encompassing not only income earned within the country but also worldwide income. In Australia, tax residency is determined by a complex set of rules, including the primary “resides” test, the “183-day” test, and various secondary tests. The ATO provides guidance and guidelines to assist taxpayers in understanding these residency tests and how they apply in different scenarios. Accurate determination of tax residency is essential for individuals and businesses engaged in cross-border activities, as it can influence the allocation of taxing rights between Australia and other countries.

In the case discussed, the taxpayer transitioned from being a non-resident to becoming a tax resident in Australia. This shift in tax residency was a critical moment, as it changed the jurisdiction that had the right to tax his global income.

In most countries, including Australia, tax residents are generally subject to taxation on their worldwide income. Non-residents, on the other hand, are typically only taxed on income that is sourced within the country’s borders. This concept is known as the “source rule” and is a fundamental principle of international taxation.

Timing Matters: Employment Income and the Source Rule

Australian tax law, like that of many other countries, considers employment income to be “derived” when it is received by the taxpayer. In simpler terms, income is typically recognized for tax purposes when it is physically received, not when it is earned or entitled. This principle has been reinforced by Australian tax case law.

In the case under consideration, the taxpayer received the bonus payments from his former employer after becoming a tax resident of Australia. This seemingly minor detail triggered a significant tax consequence. Since the bonus was received while he was a tax resident in Australia, it fell under the purview of Australian taxation.

The Impact of Timing on Tax Liabilities

The outcome of this case serves as a reminder of how the timing of income recognition can significantly impact an individual’s or business’s tax liabilities, especially in the context of changing tax residency. Had the taxpayer received his bonus when it was originally due in Kuwait, he would have been entirely exempted from Australian taxation. Kuwait does not impose income tax on its residents.

This case underscores the need for individuals and businesses engaged in international activities to carefully consider the timing of income recognition in different jurisdictions. It emphasises the importance of understanding tax residency rules and their implications, as well as the specific rules governing the taxation of various types of income, such as employment income, dividends, and capital gains.

In conclusion, the interplay between timing, tax residency, and the source rule in international taxation is a complex puzzle. The case before the AAT serves as a compelling illustration of how seemingly minor details can lead to significant tax consequences. It highlights the necessity of seeking professional advice and conducting thorough tax planning when navigating the complex landscape of international taxation to optimise tax outcomes and remain compliant with the tax laws of multiple jurisdictions.

Should you please have any question in regards to above, please feel free to contact our friendly team in Pitt Martin Tax at 0292213345 or info@pittmartingroup.com.au.

The material and contents provided in this publication are informative in nature only.  It is not intended to be advice and you should not act specifically on the basis of this information alone.  If expert assistance is required, professional advice should be obtained.

By Zoe Ma @ Pitt Martin Tax

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

很多澳大利亚人注意到他们在2023财政年度的预计税金退款明显变少了，引发了对这一变化背后原因的疑问。为什么我的退税金额这么少？本文将告诉您为什么。

取消税收抵免的影响

低中等收入税收抵免（LMITO）政策的结束是导致许多澳大利亚人税金退款变少的一个关键因素。这个抵免是作为对COVID-19疫情引发的经济挑战的应对措施而引入的。多年来，它为个人提供了实质性降税效果。从2018-19年到2020-21年，低中等收入税收抵免为收入不超过$126,000的个人提供了高达$1,080的税收减免，而在2021-22年，这一数额甚至更高，达到了$1,500。对于那些已经依赖它的人来说，取消这一政策无疑会导致他们的退税金额显著变少。

澳大利亚的税收体系

我们必须首先了解澳大利亚的税收体系以完整理解这些变化。澳大利亚极度依赖个人和公司所得税的收入来资助政府的财政。

事实上，个人所得税，包括资本利得税，在澳大利亚的总收入中占据了相当大的比例，达到了国家总收入的40%，远高于经济合作与发展组织（OECD）平均水平的24%。

尽管这可能会让澳大利亚看起来是OECD中个人所得税最高的国家之一，但重要的是要考虑到它的另一面。澳大利亚还拥有健全的福利制度，这有助于减轻许多个人的税收负担。考虑到这些福利后，澳大利亚和其他国家之间的差异就变得不那么明显了。澳大利亚平均单身工作者的实际到手收入占其总工资的77%，接近OECD平均水平的75.4%。对于家庭来说，澳大利亚的平均实际到手收入为84.1%，几乎与OECD平均水平的85.9%持平。

渐进式税制和未来的道路

澳大利亚的税收制度以渐进式税制而闻名，这意味着你赚得越多，你的税收负担就越大。澳大利亚收入最高的11.6%的人承担了55.3%的个人所得税税收收入。为了解决这一制度带来的一些挑战，政府颁布了一系列法定的所得税减免政策，最后一轮将于2024年7月1日开始。目标是减少国家对个人所得税的依赖，转向其他形式的税收。

考虑发展副业以平衡财务状况

出于各种不同的原因，许多澳大利亚人都在寻找额外的收入来源。但是在考虑副业或其他兼职工作时，必须仔细考虑您的整体财务状况，诸如您预期的收入、产生该收入所涉及的费用以及税收影响等因素。

对于那些进入零工经济的人来说，这个角色往往意味着您成为了一名独立个体户，那么管理税务便成了你的责任。例如Uber司机必须要拥有澳大利亚商业编号（ABN）并注册商品和服务税（GST）。这就造成了合规成本，因为您必须每季度向税务局缴纳一部分费用，同时还要确保您有必要的资金来支付商品及服务税和所得税。好的方面是，您可以申请与您副业工作相关的费用用以抵销一部分收入来降低税务。

在这种情况下，考虑到PAYG预扣税的制度，最重要的是确保免税门槛用于您收入最高的工作，以优化您的税务状况。

总结来说，您的退税金额多与少、是否决定从事第二份工作、以及在澳大利亚税收制度下的整体财务状况，都取决于多种因素。澳大利亚的渐进式所得税制度增加了税务的复杂性，因此对于个人来说，评估自己独特的税务情况和税务义务变得至关重要。我们可以通过对澳大利亚不断变化的税收环境的动态的把握，协助您做出与您目标一致的财务决策和税务策划。

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, 自管养老金及审计等综合性服务的经澳洲会计师公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 robert@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会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖，2019年澳洲知名媒体《每日会计师》年度最佳会计师奖，2020年澳洲知名媒体《每日会计师》年度最佳咨询师奖及澳大利亚小生意年度冠军入围奖, 2022年澳洲知名媒体《每日会计师》年度最佳新人入围奖。

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，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，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。

By Zoe Ma @ Pitt Martin Tax

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

Many Australians have noticed a significant reduction in their expected tax refunds for financial year 2023, prompting questions about what’s behind this change. This article will tell you why.

The Impact of the Missing Tax Offset

One of the key factors contributing to smaller tax refunds for many Australians is the discontinuation of a time-limited low and middle-income tax offset (LMITO). This offset was introduced as a response to the economic challenges posed by the COVID-19 pandemic. Over the years, it had provided substantial tax relief to individuals, making tax time a bit brighter. However, as it came to an end, its absence cast a shadow over tax returns, resulting in smaller refunds for those who had come to rely on it.

The low and middle-income tax offset delivered up to $1,080 from 2018-19 to 2020-21, and an even more generous $1,500 in 2021-22 for individuals earning up to $126,000. For many, this was a significant boost to their annual finances. Its discontinuation has left a noticeable dent in the pockets of taxpayers who had grown accustomed to these additional funds.

Australia’s Tax System: Complex but Balanced

To comprehend the full scope of these changes, we must first understand Australia’s tax system. Australia leans heavily on personal and corporate income tax to fund its government services. In fact, personal income tax, which includes capital gains tax, constitutes a substantial 40% of the country’s total revenue, a figure significantly higher than the OECD average of 24%.

While this may paint Australia as one of the highest taxing nations in the OECD for personal income tax, it’s crucial to consider the flip side. Australia also boasts a robust system of means-tested benefits that help alleviate the tax burden for many individuals. When factoring in these benefits, the discrepancy between Australia and other countries becomes clearer. The take-home pay of the average single worker is 77% of their gross wage in Australia, compared to the OECD average of 75.4%. For families, the Australian take-home pay average is 84.1%, nearly on par with the OECD average of 85.9%.

Progressive Taxation and the Road Ahead

Australia’s tax system is known for its progressive nature, meaning that the more you earn, the greater your share of the tax burden. The top 11.6% of Australian income earners shoulder a substantial 55.3% of the tax revenue from personal income tax. To address some of the challenges posed by this system, the government has enacted a series of legislated income tax cuts, with the final round set to commence on July 1, 2024. The goal is to reduce the nation’s reliance on personal income tax and shift toward other forms of taxation.

Considering a Second Job: A Financial Balancing Act

Turning our attention to second jobs, it’s clear that many Australians are exploring additional income streams, driven by various motivations. However, it’s crucial to navigate this terrain with a keen understanding of your overall financial position. When contemplating a second job, factors like your expected earnings, the expenses involved in generating that income, and the tax implications must be carefully considered.

For those venturing into the gig economy, where roles often entail independent contractor status, managing tax affairs becomes your responsibility. For instance, Uber drivers are required to hold an Australian Business Number (ABN) and register for GST. This introduces compliance costs, as you must remit a portion of your fees to the Tax Office quarterly, while also ensuring you have the necessary funds to cover GST and income tax obligations. On the bright side, you can claim expenses related to your second job, potentially offsetting some of your tax liabilities.

In this context, it’s essential to ensure that your tax-free threshold applies to your highest-paying job from a PAYG withholding perspective, optimizing your tax situation.

In Conclusion

The size of your tax refund, the decision to take on a second job, and your overall financial standing in the face of Australia’s tax system all depend on a multitude of factors. Australia’s progressive income tax system adds complexity, making it vital for individuals to assess their unique circumstances and obligations. By understanding these dynamics, we can make informed tax planning that align with your goals and aspirations while navigating the ever-changing tax landscape Down Under.

Should you please have any question in regards to above, please feel free to contact our friendly team in Pitt Martin Tax at 0292213345 or info@pittmartingroup.com.au.

The material and contents provided in this publication are informative in nature only.  It is not intended to be advice and you should not act specifically on the basis of this information alone.  If expert assistance is required, professional advice should be obtained.

By Zoe Ma @ Pitt Martin Tax

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

将家族企业交接给下一代不仅仅是一种理论上的传承，更是一个极力需要富裕家族的实际努力的过程。这个过程涉及将业务运营、所有权和规划战略传递给下一代，以确保从以业务为中心的家族向以投资为重心的家族的平稳转变。成功的家族企业继承的关键在于提前积极沟通，而不是等待关键事件或退休时才匆忙交接。

家族企业继承涵盖了几个关键方面：业务职责的转移、所有权的转变、战略规划以及从家族经营企业向投资导向精英团体的演变。这不仅仅是一个家族经营企业的问题，更是培养商业可持续性思维的问题。

在澳大利亚，普华永道家族企业的一项调查报告显示，虽然三分之一的家族企业预计在五年内下一代将成为重要的股东，但仅有25%的家族企业拥有全面的、存档的、商议过的传承计划。继承交接的方法可以各不相同，但重点通常围绕着在一段时间内或在特定时刻转让股权，这往往涉及如何支付股权的考虑。或者，这部分股权过渡可能最终会成为遗产的一部分。

然而，这个继承过程并非没有挑战。以下是需要仔细关注的六个重要领域：

1. 下一代的能力和意愿：在继承进行之前，评估下一代家庭成员是否具备成功过渡所需的技能和意愿至关重要。这个过渡可能是由保护家族传承的目标或为下一代提供稳定的业务平台的目标驱动的。这些目标取决于下一代的准备情况和技能。明确传达期望至关重要。

2. 平稳移动资本：同时，需考虑退出一代的资本需求。高额的资本需求对企业和股权利益相关者都会施加压力。通常，年轻一代缺乏足够的资本来买断老一代。这可能需要出售方继续投资或企业增加债务，两者都需要可持续性评估。

3. 结构化的薪酬规划：继承的过渡应加强薪酬的正式性。根据个人需求而不是角色职责来处理所有者薪酬等非正式方法可能会导致薪酬过高或过低。在代际交接中，需要更正式的薪酬框架，将薪酬与角色相匹配，确保公平的报酬和明确的绩效激励。

4. 管理权力过渡：传递运营控制权和决策权通常是一个微妙的问题。提前设定关于控制权过渡的期望和协议非常重要。不明确的管理结构可能会产生混淆或决策空白。在即将到来的一代希望在决策中拥有自主权，而退出的一代则希望基于经验保留影响力时，可能会出现分歧。提前澄清控制权的过渡可以减少决策管理时的紧张情绪。

5. 设定过渡期望和时间表：继承交接是一个过程，需要管理好期望，以避免因沮丧而使过程偏离轨道。延长的过渡阶段可能是有益的，特别是如果老一代打算逐渐减少他们的参与。这种分阶段的方法有助于管理变革，也有助于促进收入和资本提取。

6. 正式的管理结构：在继承交接中，保持董事会、股东和管理层之间的角色明确区分变得更加重要。这些结构的正式性很重要，需要明确定义角色和期望。一些家族使用家庭章程来概述规则，而其他家族则寻求外部咨询团队，以确保独立的专业知识为决策做出贡献。

总之，家族企业继承交接的成功在于精心的规划、透明的沟通、谨慎的财务和结构化的管理。这个复杂的过程涉及评估能力、管理财务、处理运营转变以及维持结构化的治理，确保过渡不仅保持业务，还维护家族的团结和价值观。最终的目标不仅仅是传承遗产，还要促进一个有共同目标感的、具有韧性的企业的成长。

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, 自管养老金及审计等综合性服务的经澳洲会计师公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 robert@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会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖，2019年澳洲知名媒体《每日会计师》年度最佳会计师奖，2020年澳洲知名媒体《每日会计师》年度最佳咨询师奖及澳大利亚小生意年度冠军入围奖, 2022年澳洲知名媒体《每日会计师》年度最佳新人入围奖。

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，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，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。

By Yvonne Shao @ Pitt Martin Tax

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.

Transitioning a family business to the next generation is not just a theoretical legacy; it’s a practical endeavour that goes beyond wealthy clans. This process involves passing on the business operations, ownership, and planning strategies to ensure the smooth transformation from a business-centred family to one focused on investments. The key to successful generational succession lies in proactive communication, well in advance, rather than waiting for pivotal events or retirement triggers to formalize the transition.

Generational succession encompasses several crucial aspects: the transfer of business responsibilities, the shift in ownership, strategic planning, and the evolution from a family-run enterprise to an investment-oriented unit. It’s not merely about being a family running a business; it’s about fostering a mindset of business sustainability.

In Australia, a survey by PwC’s Family Business reports that while one-third of family businesses anticipate the next generation becoming major shareholders within five years, only a mere 25% have established a strong, well-documented, and openly shared succession plan. The methods to execute the transfer can vary widely, but the focus generally revolves around transferring equity either over a period or at a specific juncture, often involving some type of payment considerations. Alternatively, part of this equity transition might eventually become a part of the estate.

However, this transition process is not without its challenges. Here are six important areas that require careful attention:

1. Next Generation’s Capability and Enthusiasm: Before progressing, it’s vital to gauge whether the upcoming family members possess the skills and willingness required for a successful transition. This transition may be driven by goals like preserving the family legacy or providing a stable business platform for the next cohort. These goals rely on the next generation’s readiness and skills. Effective communication of expectations is imperative.

2. Moving Capital Smoothly: Exit-generation’s capital needs must be considered. High capital needs pressure both business and equity stakeholders. Often, younger generations lack sufficient capital to buy out seniors. This may necessitate continued investment by vendors or increased business debt, both needing sustainability assessment.

3. Structured Compensation Planning: Transition should elevate remuneration’s formality. Informal approach like handling owner remuneration based on personal needs rather than role responsibilities can lead to overcompensation or underpayment. Under generational succession, there’s a need for a more formal compensation framework that aligns pay with roles, ensuring equitable compensation and clarity in performance incentives.

4. Managing Authority Transition: Passing on operational control and decision-making authority is often a delicate matter. Setting expectations and agreements ahead of time about the transition of control is crucial. Unclear management structures can create confusion or a void in decision-making. Disagreements can arise when the incoming generation desires autonomy in decision-making, while the outgoing generation seeks to retain influence based on experience. Clarifying the transition of control in advance can minimise tension.

5. Setting Transition Expectations and Timeline: Generational succession is a process, requiring managed expectations to avoid derailment due to frustration. An extended transition phase can be beneficial, particularly if the older generation intends to scale down their involvement gradually. This phased approach aids not only in managing change but also in facilitating income and capital withdrawals.

6. Formalizing Management Structure: Maintaining clear distinctions between the roles of the board, shareholders, and management becomes even more crucial during generational succession. The formality of these structures is important, with clearly defined roles and expectations. Some families use a family constitution to outline rules, while others seek external advisory groups to ensure independent expertise contributes to decisions.

In conclusion, the success of generational succession lies in careful planning, transparent communication, financial prudence, and structured management. This complex process, involving evaluating capabilities, managing finances, handling operational shifts, and maintaining structured governance, ensures that the transition not only sustains the business but also upholds the family’s unity and values. The ultimate objective is not just passing on a legacy but facilitating the growth of a resilient business with a shared sense of purpose. We are here to assist you in skilfully navigating the process of effectively handling generational shifts. Feel free to discuss with us how we can support you in creating a well-structured pathway for a successful transition.

Should you please have any question in regards to above, please feel free to contact our friendly team in Pitt Martin Tax at 0292213345 or info@pittmartingroup.com.au.

The material and contents provided in this publication are informative in nature only.  It is not intended to be advice and you should not act specifically on the basis of this information alone.  If expert assistance is required, professional advice should be obtained.

By Yvonne Shao @ Pitt Martin Tax

Robert Liu CPA RTA MPA

Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.