澳大利亚政府拟对**全权信托（Discretionary Trusts）**的税务处理进行重大改革。

从 2028年7月1日 起，政府拟对符合条件的全权信托实施30%的最低税率，即受托人（Trustee）一般需要就信托的应税收入缴纳至少30%的税款，但部分信托及特定类型的收入将被排除在外。

政府同时拟从 2027年7月1日 起提供为期三年的重组过渡安排，帮助符合条件的企业及纳税人将现有信托结构重组为其他商业架构。

需要特别注意的是，30%的全权信托最低税目前仍属于拟议改革，并非现行法律。财政部（Treasury）已于2026年7月就相关改革方案进行咨询，因此最终立法内容仍可能发生变化。

对于目前使用家庭信托经营企业、持有投资或进行财富及继承规划的澳大利亚家庭而言，了解这些潜在变化非常重要。

什么是全权信托（Discretionary Trust）？

全权信托是一种信托结构，受托人通常可以根据**信托契约（Trust Deed）**及相关税务规定，在符合资格的受益人之间决定如何分配信托收入和资本。

在澳大利亚，全权信托通常被用于：

• 经营家庭企业
• 持有投资及房地产
• 家庭财富管理
• 资产保护
• 企业及家庭继承规划
• 遗产规划
• 在家庭成员之间进行收入分配

全权信托最重要的特点之一是其灵活性。在符合相关规定的情况下，受托人通常可以根据每个财政年度的实际情况，决定哪些受益人获得信托收入分配。

然而，拟议的30%最低税率可能会减少部分受影响家庭集团目前所享有的税务灵活性。

什么是拟议的30%最低税？

根据政府目前的提案，从 2028年7月1日 起，全权信托的受托人一般需要按照30%的最低税率就信托的应税收入缴税。

这项改革的主要目标之一，是确保通过全权信托分配的收入承担最低程度的税负，并减少通过家庭成员之间分配收入进行税务筹划的空间。

政府表示，该改革旨在使部分通过信托取得的收入，其整体税务处理更加接近澳大利亚个人工资及薪金收入的税务待遇。

受托人已经缴纳的税款如何处理？

政府的提案包括一项机制，用于确认受托人已经缴纳的税款。

如果信托收入分配给个人或某些其他非公司受益人，这些受益人一般可以获得一项不可退还的税务抵免（non-refundable tax offset），以确认受托人已经就相关收入缴纳的税款。

这样设计的目的，是避免同一笔信托收入被完全重复征税，同时确保30%的最低税率能够产生实际效果。

不过，对于公司受益人（corporate beneficiaries），拟议的税务处理有所不同。这可能成为目前使用公司作为家庭信托受益人的家庭集团需要重点关注的问题。

具体的税务抵免机制仍需等待最终立法确定。

所有全权信托都会受到影响吗？

不会。

政府已经提出对部分信托及特定收入进行排除。

目前拟议的排除范围包括部分：

• 固定信托（Fixed Trusts）
• 广泛持有的信托（Widely Held Trusts）
• 符合规定的养老金基金（Complying Superannuation Funds）
• 慈善信托（Charitable Trusts）
• 遗产管理信托（Deceased Estates）
• 特殊残疾信托（Special Disability Trusts）
• 真正的遗嘱信托（Genuine Testamentary Trusts）

此外，政府也表示，**第一产业收入（primary production income）**以及与弱势未成年人有关的某些收入将被排除。

因此，30%最低税率是否会影响某一个具体的家庭信托，需要根据信托的类型、收入来源、受益人以及实际分配方式进行判断。

政府预计，超过90%的小型企业不会受到该改革的影响。不过，对于使用复杂信托及公司结构的家庭集团而言，仍有必要提前了解潜在影响。

拟议改革会如何影响家庭企业？

对于那些较积极利用全权信托收入分配灵活性的家庭集团而言，这项改革可能会产生较大的影响。

例如，一些家庭信托会根据不同家庭成员每年的个人税务情况，将收入分配给不同的受益人。

另一些家庭信托则会将部分收入分配给公司受益人，以便将资金保留在企业结构内，用于未来的业务发展或现金流管理。

拟议的最低税率可能改变这些安排的税务结果。

公司受益人可能成为重点

公司受益人的税务处理很可能是此次改革中需要特别关注的部分。

根据目前的提案，公司受益人一般不会获得与个人或其他符合条件的非公司受益人相同的不可退还税务抵免，以抵扣受托人已经缴纳的税款。

这意味着，当全权信托将收入分配给公司时，在某些情况下可能产生额外税负甚至经济上的双重征税效果。

因此，如果一个家庭集团目前采用：

家庭信托 → 公司受益人

这样的结构，就值得提前评估拟议规则可能对未来收入分配产生的影响。

不过，在最终法律出台之前，不建议仅仅因为目前的提案就立即改变现有结构。

拟议改革会影响税务亏损吗？

有可能。

一些家庭集团会通过全权信托、公司及其他相关实体组成较为复杂的商业结构，并在不同年度利用收入、亏损及其他税务属性进行整体税务管理。

拟议的30%最低税可能会改变部分家庭集团目前管理应税收入和使用现有税务亏损的方式。

具体影响将取决于：

• 信托收入的性质
• 信托亏损的类型
• 受益人的情况
• 信托及相关实体的整体结构
• 最终立法的具体规定

因此，在评估影响时，应从整个家庭或企业集团的税务情况出发，而不是单独考虑信托本身。

政府拟议的三年重组过渡安排

政府还拟从 2027年7月1日 起提供为期三年的重组过渡安排，以帮助部分小型企业及其他符合条件的纳税人从全权信托重组至其他商业结构。

符合条件的纳税人可能可以将现有的全权信托重组为其他结构，例如：

• 公司（Company）
• 固定信托（Fixed Trust）
• 其他适合的商业结构

拟议的过渡安排旨在让符合条件的重组在一定情况下可以避免立即产生部分**所得税或资本利得税（CGT）**后果。

但是，信托重组通常并不只是一个所得税问题。

在考虑重组之前，还可能需要评估：

• 印花税（Stamp Duty）
• 现有贷款及融资安排
• 银行审批要求
• 资产所有权
• 商业合同
• 营业执照及相关注册
• 现有税务属性
• 遗产及继承规划
• 资产保护安排

因此，在实施任何重大结构调整之前，通常应获得专业的税务、法律及财务建议。

30%的最低税率什么时候开始实施？

目前政府拟议的开始日期为：

2028年7月1日。

与此同时，政府拟从 2027年7月1日 起提供为期三年的重组过渡安排。

这意味着目前使用全权信托的家庭和企业仍有时间了解改革内容，并评估未来可能的选择。

在最终法律出台之前，通常没有必要仅仅因为改革提案已经公布，就立即进行重大结构调整。

30%的全权信托最低税已经成为法律了吗？

还没有。

这是目前家庭信托持有人和企业主需要特别注意的一点。

拟议的30%最低税目前仍属于税务改革提案（proposed tax reform），并不是已经生效的澳大利亚税法。

财政部已于2026年7月发布咨询文件，就全权信托改革的具体实施方式及技术问题征求意见。

因此，最终立法可能与目前公布的提案存在差异。

在法律正式通过之前，纳税人应谨慎考虑是否根据目前的提案作出长期的结构性决定。

全权信托受托人现在应该做什么？

对于大多数受托人而言，目前比较合理的做法是：

审查、关注和规划，而不是立即重组。

建议考虑以下几个方面：

1. 审查信托目前的收入来源

了解信托主要取得的是经营收入、投资收入、资本利得还是其他类型的收入。

2. 审查信托收入分配对象

确认目前的收入主要分配给个人、公司还是其他实体。

3. 如果使用公司受益人，应特别关注

如果公司经常作为信托受益人，应评估拟议的30%最低税可能如何影响整个集团的税务结果。

4. 审查现有税务亏损及其他税务属性

考虑拟议规则是否可能影响现有税务亏损或其他可结转的税务属性。

5. 重新考虑设立信托的原始目的

税务只是信托结构的其中一个考虑因素。

资产保护、继承规划、遗产规划以及家庭企业的灵活性仍然可能是保留全权信托的重要原因。

6. 提前了解潜在重组方案

如果目前的结构未来可能不再适合，可以提前了解公司、固定信托或其他商业结构是否更符合未来的需求。

任何重组决定都应该综合考虑税务、法律、商业及家庭因素。

现在应该把家庭信托改成公司吗？

不一定。

拟议的30%最低税是一个值得关注的重要税务改革，但目前相关法律尚未最终确定。

对于很多澳大利亚家庭而言，全权信托提供的价值并不仅仅是税务方面的优势。资产保护、继承规划、家庭财富管理以及经营家庭企业的灵活性仍然可能非常重要。

因此，每个家庭集团适合的解决方案都可能不同。

与其立即重组，更合理的做法通常是先了解拟议改革、审查现有结构，并在最终规则更加明确后，根据自身情况决定是否需要采取行动。

重点总结

拟议的全权信托税务改革，是澳大利亚近年来值得家庭企业和投资者关注的重要税务变化之一。

目前需要注意的主要事项包括：

• 政府拟从 2028年7月1日 起对部分全权信托实施30%最低税率。
• 部分信托类型及特定收入预计可以获得排除。
• 政府预计超过90%的小型企业不会受到影响。
• 使用公司作为信托受益人的家庭集团可能需要特别关注。
• 政府拟从 2027年7月1日 起提供为期三年的重组过渡安排。
• 30%最低税目前尚未成为法律，最终规定仍可能发生变化。

对于家庭企业及信托受托人而言，现在是审查现有结构、了解潜在影响并提前规划的合适时机。

如果您通过全权信托经营家庭企业、持有投资或使用公司作为信托受益人，我们建议在作出重大结构调整之前先进行专业评估。

我们可以协助您了解拟议改革可能对现有结构产生的影响，并在相关立法进一步明确后，评估您的现有结构是否仍然适合未来的业务及投资安排。

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与我们这样的专业税务会计师和贷款经纪人合作，您可以放心，我们的团队可以提供针对性建议，确保贷款结构既能保护您的税务最大化扣除，同时避免错误的风险，从而让您更加安心，并更好地规划财务。

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。

By Yvonne Shao @ Pitt Martin Tax

The Australian Government has proposed a significant change to the taxation of discretionary trusts, commonly known as family trusts.

From 1 July 2028, the Government proposes to introduce a 30% minimum tax on the taxable income of discretionary trusts, subject to certain exclusions. The Government has also proposed a three-year rollover period from 1 July 2027 to help eligible businesses and taxpayers restructure their affairs if required.

While discretionary trusts remain a common structure for Australian families, business owners and investors, the proposed changes may affect the way some trusts distribute income and manage their tax affairs.

It is important to note that the proposed 30% minimum tax is not yet law. Treasury is consulting on the design and implementation of the proposed reforms, so some details may change before legislation is introduced.

What Is a Discretionary Trust?

A discretionary trust is a trust structure where the trustee generally has discretion over how trust income and capital are distributed among eligible beneficiaries.

Discretionary trusts are commonly used in Australia for:

• Operating family businesses
• Holding investment assets
• Managing family wealth
• Asset protection
• Succession planning
• Estate planning
• Distributing income among family members

One of the key features of a discretionary trust is its flexibility. Subject to the trust deed and applicable tax rules, the trustee can generally determine which beneficiaries receive distributions each year.

The proposed 30% minimum tax on discretionary trusts may reduce some of this tax flexibility for affected family groups.

What Is the Proposed 30% Minimum Tax?

Under the Government’s proposal, trustees of discretionary trusts would generally be required to pay a minimum tax rate of 30% on the trust’s taxable income from 1 July 2028.

The proposed measure is intended to ensure that income distributed through discretionary trusts is subject to a minimum level of tax and to reduce opportunities for income splitting.

The Government has stated that the reform is intended to bring the taxation of certain trust income more closely into line with the tax rates applying to Australian workers and families who earn income from employment.

How would the tax paid by the trustee be treated?

The proposal includes a mechanism intended to recognise tax already paid by the trustee.

Where trust income is distributed to individuals or certain other non-corporate beneficiaries, those beneficiaries would generally receive a non-refundable tax offset for the tax paid by the trustee.

However, the proposed treatment is different for corporate beneficiaries. This is an important issue for family groups that currently use companies as beneficiaries of discretionary trusts.

The exact operation of the proposed rules will depend on the final legislation.

Will All Discretionary Trusts Be Affected?

No.

The Government has proposed a number of exclusions from the 30% minimum tax regime.

The proposed exclusions include certain:

• Fixed trusts
• Widely held trusts
• Complying superannuation funds
• Charitable trusts
• Deceased estates
• Special disability trusts
• Genuine testamentary trusts

The Government has also indicated that primary production income and certain income relating to vulnerable minors would be excluded.

The Government estimates that more than 90% of small businesses are not expected to be affected by the proposed reform. However, the impact on an individual taxpayer will depend on the type of trust, the trust’s activities, the beneficiaries and the way income is distributed.

How Could the Proposed Changes Affect Family Businesses?

The impact is likely to be most relevant for family groups that actively use the flexibility of discretionary trusts for tax and business planning.

For example, some family trusts distribute income to different family members depending on their individual circumstances. Other trusts distribute income to a corporate beneficiary to retain funds within the broader business structure.

The proposed minimum tax may change the tax outcome of these arrangements.

Corporate beneficiaries

The treatment of corporate beneficiaries is likely to be particularly important.

Under the proposal, corporate beneficiaries would generally not receive the same non-refundable tax offset for tax paid by the trustee.

This could result in additional tax being payable where income is distributed from a discretionary trust to a company.

As a result, family groups with a discretionary trust and corporate beneficiary should review how their current structure operates and consider whether the proposed rules could affect future distributions.

However, no changes should be implemented solely on the basis of the current proposal while the legislation remains under development.

Could the Changes Affect Tax Losses?

Potentially.

Many family groups use discretionary trusts as part of a broader structure involving businesses, investments and multiple beneficiaries. The proposed minimum tax could affect the way taxable income and existing tax losses are managed within some structures.

The actual outcome will depend on the nature of the trust’s income, the type of losses involved and the final rules.

This means that taxpayers should consider the overall tax position of the family group, rather than looking at the trust in isolation.

Proposed Rollover Relief for Restructuring

The Government has also proposed three years of rollover relief from 1 July 2027 to assist small businesses and other taxpayers who choose to restructure out of discretionary trusts.

The proposed relief may make it easier for some eligible taxpayers to move from a discretionary trust into an alternative structure, such as a company or fixed trust, without immediately triggering certain income tax or capital gains tax consequences.

However, a trust restructure can involve much more than income tax.

Before changing an existing structure, taxpayers may need to consider:

• Capital gains tax
• Stamp duty
• Existing loans and financing arrangements
• Bank requirements
• Asset ownership
• Commercial contracts
• Licences and registrations
• Existing tax attributes
• Estate planning
• Asset protection

Professional advice should therefore be obtained before implementing any significant restructure.

When Will the 30% Minimum Tax Start?

The proposed start date is 1 July 2028.

The Government has also proposed rollover relief for three years from 1 July 2027 for eligible taxpayers who choose to restructure their affairs.

This means affected family groups have time to understand the proposed changes and consider their options.

There is generally no need to make immediate structural changes simply because the proposal has been announced.

Is the 30% Minimum Tax on Discretionary Trusts Law Yet?

No.

This is an important point for trustees and business owners.

The 30% minimum tax is currently a proposed tax reform, rather than an enacted law. Treasury released a consultation paper in July 2026 seeking feedback on the implementation and design of the proposed discretionary trust reforms.

The final legislation may therefore differ from the current proposal.

Taxpayers should be careful when making long-term restructuring decisions based on proposed legislation that has not yet been enacted.

What Should Discretionary Trust Trustees Do Now?

For most trustees, the best approach is to review, monitor and plan, rather than immediately restructure.

Consider reviewing:

1. How your trust currently earns income
   Determine whether the trust mainly receives business income, investment income, capital gains or other types of income.
2. Who receives trust distributions
   Review whether income is distributed to individuals, companies or other entities.
3. Whether a corporate beneficiary is used
   If a company regularly receives trust distributions, consider how the proposed minimum tax could affect the overall tax position.
4. Existing tax losses and carried-forward amounts
   Consider whether the proposed rules could affect the use of existing tax attributes.
5. The purpose of the trust structure
   Tax is only one consideration. Asset protection, succession planning, estate planning and business flexibility may remain important.
6. Potential restructuring options
   If the current structure may become less suitable, consider whether a company, fixed trust or another structure could be appropriate.

Any restructuring decision should take into account, tax, legal, commercial and family considerations.

Should You Restructure Your Family Trust Now?

Not necessarily.

The proposed 30% minimum tax on discretionary trusts is an important development, but the legislation has not yet been finalised.

For many families, discretionary trusts provide benefits beyond tax planning. These may include asset protection, succession planning and flexibility in managing family businesses and investments.

Accordingly, the right response will depend on the circumstances of each family group.

Rather than restructuring immediately, trustees should monitor the legislation, understand the potential impact and seek professional advice when the final rules become clearer.

Key Takeaways

The proposed changes represent a significant development for Australian discretionary trusts and family businesses.

The key points are:

• A 30% minimum tax is proposed for discretionary trusts from 1 July 2028.
• Certain trusts and types of income are proposed to be excluded.
• The Government expects more than 90% of small businesses to be unaffected.
• Corporate beneficiaries may be an important area of concern under the proposed rules.
• Three years of proposed rollover relief would be available from 1 July 2027 to assist eligible restructures.
• The proposal is not yet law, and the final rules may change.

For trustees and business owners, now is a good time to review the purpose and structure of existing discretionary trusts and consider whether the proposed reforms could affect future distributions.

If you operate a family business or hold investments through a discretionary trust, we recommend reviewing your structure before making any significant changes. Our team can help you assess the potential tax implications and consider whether your existing structure remains appropriate as the proposed legislation develops.

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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 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.

By Yvonne Shao @ Pitt Martin Tax

澳大利亚高等法院最近作出了一项重要判决，对于采用全权信托（discretionary trusts）和公司受益人（corporate beneficiaries）的私人商业集团具有重要影响。

在 Commissioner of Taxation v Bendel [2026] HCA 18 一案中，高等法院于2026年6月10日作出判决，否定了ATO长期以来的立场，即信托欠付公司受益人的未支付现有权利（Unpaid Present Entitlement，简称 UPE），会自动被视为 Division 7A 所规定的贷款。

Division 7A 旨在防止私人公司通过付款、贷款或债务豁免等方式向股东或其关联方提供利益，却没有产生相应的税务后果。如果 Division 7A 适用，相关利益可能会被视为未附带抵免额的股息（unfranked dividend）。

Bendel 判决对 UPE 意味着什么？

全权信托广泛应用于私人企业和投资架构中。信托可以将收入分配给公司受益人，使相关收入按照适用的公司税率纳税，同时现金仍保留在信托中，用于营运资金、投资或业务发展。

过去，ATO 认为，如果公司受益人应得的信托分配一直没有收到，该 UPE 可能构成 Division 7A 下的贷款。因此，企业通常需要建立符合 Division 7A 要求的贷款安排、按照基准利率计算利息，并进行每年的最低还款，以避免产生未附带抵免额的视同股息。

现在，高等法院已经确认，仅仅因为公司受益人没有要求信托支付款项，并不会自动使未支付的信托分配构成贷款。

对于过去将信托分配保留在信托中，而没有将现金转给公司受益人的私人商业集团而言，这是一个重要变化。这一判决可能减少部分集团将 UPE 作为 Division 7A 贷款处理的需要，并提供更大的确定性，同时可能降低行政和税务合规成本。

不过，最终结果仍然取决于每个信托具体的事实和安排。

现有的 Division 7A 贷款怎么办？

高等法院作出判决后，ATO 于2026年6月26日发布了 Decision Impact Statement，确认其通常会根据高等法院的判决执行相关税法。

需要特别注意的是，企业不能简单地认为现有的 Division 7A 贷款安排现在可以取消。

如果 UPE 已经通过某种方式被处理，并因此形成正式的 Division 7A 贷款，那么该贷款仍然具有其法律上的贷款性质。适用的利息和最低年度还款要求通常仍需继续履行，直到贷款偿还完毕或相关贷款期限结束。

因此，拥有现有 Division 7A 贷款协议的企业，在作出任何调整之前都应该仔细审查现有安排。

Bendel 是否消除了其他税务风险？

并没有。Bendel 判决虽然为 UPE 提供了重要的明确性，但并没有消除所有 Division 7A 或其他税务完整性方面的风险。

例如，如果信托将收入分配给公司受益人，但之后信托资金被用于向该公司的股东或其关联方提供付款、贷款或其他利益，其他 Division 7A 规定仍可能适用。

Section 100A 也仍然需要考虑。如果收入名义上分配给一名受益人，但根据 reimbursement agreement，该收入所产生的实际经济利益由另一方享有，那么 Section 100A 在特定情况下可能适用。

这些规定的适用高度依赖具体事实。因此，Bendel 不应被理解为对 Division 7A、Section 100A 或其他税务完整性规定提供全面豁免。

私人商业集团现在应该做什么？

Bendel 判决为私人商业集团提供了一个很好的机会，可以重新审视其信托架构以及 UPE 的处理方式。

拥有公司受益人的企业应考虑：

• 信托分配决议是否已经正确准备并妥善记录；
• UPE 是否已经正确记录在会计账目中；
• 任何 UPE 是否已经在之后被转换为贷款；
• 信托资金是否曾被用于股东或其关联方的利益；以及
• Section 100A 或其他 Division 7A 规定是否可能适用于相关安排。

对于根据 ATO 过去关于 UPE 的处理方式建立的安排，这项审查尤其重要。

拟议中的全权信托30%最低税率

Bendel 判决还需要结合政府拟议中的全权信托税务改革来看待。

政府拟议从2028年7月1日起，对全权信托的应税收入实施30%的最低税率，但部分特定情况将被排除在外。在拟议框架下，信托层面缴纳的税款通常不会以与其他受益人相同的方式，为公司受益人提供可退还或不可退还的税务抵免。

Treasury 最近针对拟议信托税务改革进行的咨询，也讨论了是否应让 Division 7A 适用于未支付的信托分配。这些改革目前尚未成为法律，但未来可能会显著改变私人商业集团处理信托分配和 UPE 的方式。

展望未来

Bendel 判决为现行 Division 7A 规则提供了令人欢迎的明确性，尤其是对于使用全权信托和公司受益人的私人商业集团而言。

与此同时，拟议中的信托税务改革意味着企业不应仅仅根据 Bendel 判决作出长期税务安排。现在审查现有的信托分配、UPE 和 Division 7A 安排，可以帮助企业及时发现潜在问题，并为2028年7月1日之前可能发生的税务变化做好准备。

如果您希望进一步了解 Bendel 判决、Division 7A 或拟议中的全权信托30%最低税率将如何影响您的商业集团，欢迎联系我们，根据您的具体情况进行讨论。

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。

By Yvonne Shao @ Pitt Martin Tax

The High Court has recently delivered an important decision for private business groups using discretionary trusts and corporate beneficiaries.

In Commissioner of Taxation v Bendel [2026] HCA 18, decided on 10 June 2026, the High Court rejected the ATO’s longstanding position that an unpaid present entitlement (UPE) owed by a trust to a corporate beneficiary will automatically be treated as a loan for Division 7A purposes.

Division 7A is designed to prevent private companies from providing benefits to shareholders or their associates through payments, loans or debt forgiveness without appropriate tax consequences. Where Division 7A applies, the benefit may be treated as an unfranked dividend.

What does the Bendel decision mean for UPEs?

Discretionary trusts are commonly used in private business and investment structures. A trust may distribute income to a corporate beneficiary so the income is taxed at the applicable company tax rate, while the cash remains in the trust to fund working capital, investments or business growth.

Historically, the ATO considered that where the corporate beneficiary’s entitlement remained unpaid, the UPE could constitute a Division 7A loan. Businesses therefore often needed to enter into complying Division 7A loan arrangements, charge the benchmark interest rate and make minimum yearly repayments to avoid a deemed unfranked dividend.

The High Court has now confirmed that an unpaid trust distribution does not, by itself, constitute a loan merely because the corporate beneficiary has not demanded payment.

This is significant for private groups that have retained trust distributions within the trust rather than transferring the cash to the corporate beneficiary. The decision may reduce the need for some groups to treat UPEs as Division 7A loans, providing greater certainty and potentially reducing administration and compliance costs.

However, the outcome will still depend on the specific facts and arrangements of each trust.

What about existing Division 7A loans?

Following the decision, the ATO released a Decision Impact Statement on 26 June 2026, confirming that it will generally administer the law consistently with the High Court’s decision.

Importantly, businesses should not assume that existing Division 7A loan arrangements can simply be cancelled.

Where a UPE has already been dealt with in a way that created a formal Division 7A loan, the loan remains a loan according to its legal character. Any applicable interest and minimum yearly repayment requirements will generally continue until the loan is repaid or the relevant loan term ends.

Therefore, businesses with existing Division 7A loan agreements should review their arrangements carefully before making any changes.

Does Bendel remove other tax risks?

No. The Bendel decision provides important clarity on UPEs, but it does not remove all Division 7A or tax integrity concerns.

For example, where a trust distributes income to a corporate beneficiary but the trust funds are subsequently used to provide a payment, loan or other benefit to a shareholder of the company or an associate, other Division 7A provisions may still apply.

Section 100A also remains relevant. These rules can potentially apply where income is appointed to one beneficiary but, under a reimbursement agreement, the economic benefit of that income is enjoyed by another party.

The application of these provisions depends heavily on the facts. The Bendel decision should therefore not be treated as a blanket exemption from Division 7A, section 100A or other tax integrity rules.

What should private groups do now?

The Bendel decision provides a good opportunity for private groups to review their trust structures and how UPEs have been managed.

Businesses with corporate beneficiaries should consider whether:

• trust distribution resolutions have been properly prepared and documented;
• UPEs have been correctly recorded in the accounting records;
• any UPEs have subsequently been converted into loans;
• trust funds have been used for the benefit of shareholders or their associates; and
• section 100A or other Division 7A provisions may apply.

This review is particularly important for arrangements established under the ATO’s previous approach to UPEs.

Proposed 30% minimum tax on discretionary trusts

The Bendel decision also needs to be considered alongside the Government’s proposed changes to the taxation of discretionary trusts.

The Government has proposed a 30% minimum tax rate on the taxable income of discretionary trusts from 1 July 2028, subject to certain exclusions. Under the proposed framework, tax paid at the trust level would generally not provide a refundable or non-refundable tax credit to corporate beneficiaries in the same way it may for other beneficiaries.

Treasury’s recent consultation on the proposed trust tax reforms has also considered whether Division 7A should apply to unpaid distributions. These proposals are not yet law, but they could significantly change the way private groups approach trust distributions and UPEs in the future.

Looking ahead

The Bendel decision provides welcome clarity under the current Division 7A rules, particularly for private groups using discretionary trusts and corporate beneficiaries.

At the same time, the proposed trust tax reforms mean businesses should not make long-term decisions based on Bendel alone. Reviewing existing trust distributions, UPEs and Division 7A arrangements now can help identify issues and prepare for potential changes before 1 July 2028.

Please let us know if you would like to discuss how the Bendel decision, Division 7A or the proposed 30% minimum tax on discretionary trusts may affect your group.

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 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.

By Yvonne Shao @ Pitt Martin Tax

澳大利亚税务局（ATO）正在加强对个人通过自身技能、知识和专业能力取得收入时，其收入安排及分配方式的关注。

近期，ATO发布了实务合规指南 PCG 2025/5（Practical Compliance Guideline PCG 2025/5），明确了其对于“个人服务收入转移”（alienation of Personal Services Income, PSI）安排的合规审查方式。

这类安排通常是指个人通过自身劳动、技能或专业能力赚取的收入，并非直接作为个人收入申报，而是通过公司、信托或其他实体接收和分配。

通过公司或信托开展业务在澳大利亚非常普遍，并且在很多情况下具有合理的商业目的，例如资产保护、经营灵活性以及未来继承规划等。

但是，如果企业收入主要来自某一个人的个人服务，那么企业主需要重新审视目前的利润分配安排是否符合ATO最新的监管要求。

为什么ATO关注个人服务收入安排？

许多专业人士和企业主选择通过公司或信托结构经营业务，这通常具有合理的商业原因。

然而，ATO关注的是以下情况：收入主要来源于某个人的技能、声誉或劳动，但这些收入却被转移至其他实体或个人名下，主要目的是获得更低的整体税务结果。

个人服务收入（PSI）相关税务规则的目的，是确保主要由个人劳动和专业能力产生的收入，能够合理地归属于实际提供服务的个人进行纳税。

虽然部分企业可能符合个人服务业务（Personal Services Business, PSB）的条件，因此不适用于部分PSI收入归属规则，但这并不代表该安排一定不会受到ATO审查。

ATO同时指出，如果某项安排主要是为了获取税务利益，则一般反避税规则（Part IVA）仍可能适用。

如果Part IVA被应用，纳税人可能面临额外税务负担、罚款以及利息费用。

哪些安排通常被认为风险较低？

根据PCG 2025/5，ATO会重点考虑提供个人服务的个人，是否获得了由其工作产生的大部分经济利益。

以下类型的安排通常更可能被认为属于较低风险：

• 个人通过工资、薪金、奖金、董事费或合理的信托分配方式获得大部分经济利益；
• 公司保留利润具有真实且明确的短期商业目的；
• 支付给家庭成员或关联方的金额，与其实际提供的服务相匹配，并且金额合理。

例如，公司为了购买设备、扩大业务运营或满足短期商业需求而保留利润，如果企业能够提供明确的商业依据，并且实际按照计划使用这些资金，该安排通常更容易被接受。

哪些安排可能引起ATO关注？

ATO已经指出，以下行为可能增加税务审查风险：

• 将收入分配给对收入产生没有实际贡献或贡献很少的家庭成员或关联方；
• 公司长期保留大量利润，但没有真实的商业目的；
• 主要因为某些实体或受益人的税率较低，或者拥有税务亏损，而将个人服务收入产生的利润转移给这些实体或受益人。

ATO关注的核心问题，是最终获得经济利益的人，与实际创造收入的人之间是否存在合理联系。

如果提供服务的个人与最终承担税务责任的人之间存在明显差异，该安排更可能受到ATO进一步审查。

现有安排的调整机会

ATO已经为纳税人提供了一段过渡期，鼓励企业主动审查现有安排并进行必要调整。

如果企业在2027年6月30日前采取真实有效的措施，将高风险安排调整为低风险安排，那么即使之后ATO进行审查，企业通常不太可能因为这些安排而面临Part IVA相关的合规行动。

但是，这个过渡期并不代表全面豁免，也不是一次性的税务特赦。

它提供的是一个机会，让企业主能够主动评估目前的架构，并在问题出现之前进行调整。

企业主应该如何应对？

如果企业通过公司或信托经营，并且收入主要来自企业主自身的技能、专业能力或劳动，那么现在是重新审视利润分配安排的合适时机。

企业主可以考虑以下问题：

• 公司保留利润是否有文件支持的短期商业原因？
• 支付给家庭成员或关联方的金额是否合理，并且有真实工作作为依据？
• 当前架构是否合理反映了创造收入个人所作出的贡献？
• 如果ATO进行审查，目前安排是否能够经得起检验？

随着ATO进一步加强对个人服务收入安排的关注，企业主提前审查现有架构，有助于及时发现潜在风险，并降低未来税务合规问题。

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。

By Yvonne Shao @ Pitt Martin Tax

The Australian Taxation Office (ATO) is increasing its focus on how taxpayers who earn income from their personal skills, knowledge and expertise manage and distribute that income for tax purposes.

The ATO has recently released Practical Compliance Guideline PCG 2025/5, which outlines its compliance approach to arrangements involving the “alienation” of Personal Services Income (PSI). These arrangements generally involve income earned through an individual’s personal efforts being received by a company, trust or another entity instead of being directly recognised as the individual’s income.

Operating through a company or trust is common and can provide legitimate commercial advantages, including asset protection, business flexibility and succession planning. However, where income is mainly generated from one individual’s personal services, business owners should carefully consider whether their current arrangements remain appropriate under the ATO’s updated guidance.

Why Is the ATO Focusing on PSI Arrangements?

Many professionals and business owners use companies or trusts for valid commercial reasons. However, the ATO is concerned about arrangements where income generated from an individual’s skills, reputation or labour is redirected to other entities primarily to achieve a more favourable tax outcome.

The PSI rules aim to ensure that income generated mainly from an individual’s personal efforts is appropriately taxed. Although some businesses may qualify as a Personal Services Business (PSB) and fall outside certain PSI attribution rules, this does not mean the arrangement is automatically protected from ATO review.

The ATO has also highlighted that Part IVA general anti-avoidance provisions may apply where arrangements are implemented mainly to obtain a tax benefit. If Part IVA applies, taxpayers may face additional tax liabilities, penalties and interest charges.

What Arrangements Are Considered Lower Risk?

Under PCG 2025/5, the ATO considers whether the individual who performs the work receives an appropriate share of the financial benefits generated from those services.

An arrangement is generally more likely to be considered lower risk where:

• The individual receives most of the economic benefit through salary, wages, bonuses, director fees or appropriate trust distributions.
• Profits retained in a company are supported by genuine short-term commercial reasons.
• Payments made to family members or related parties reflect reasonable amounts for actual services provided.

For example, retaining company profits to fund equipment purchases, business expansion or other short-term commercial needs may be acceptable where there is clear evidence supporting the purpose and the company follows through with those plans.

What May Attract ATO Attention?

The ATO has identified several behaviours that may increase compliance risk, including:

• Splitting income with family members or related parties who have made little or no contribution to earning that income.
• Retaining significant company profits without a genuine commercial purpose.
• Allocating profits from personal services to entities or beneficiaries mainly because they have lower tax rates or available tax losses.

The key consideration is whether the person receiving the benefit has a genuine connection to the income generated.

Where there is a significant mismatch between the individual performing the work and the person ultimately taxed on the profits, the arrangement is more likely to attract ATO scrutiny.

Time to Review Existing Arrangements

The ATO has provided a transition period for taxpayers who genuinely review and adjust their arrangements.

Businesses that take genuine steps to move from higher-risk arrangements to lower-risk arrangements by 30 June 2027 are unlikely to face Part IVA compliance action in relation to those arrangements if reviewed by the ATO.

This transition period is not an automatic exemption or amnesty. Instead, it provides an opportunity for business owners to proactively assess their structures and make changes where necessary.

What Should Business Owners Do?

Business owners who operate through companies or trusts and derive income mainly from their own personal skills or efforts should review their current arrangements.

Consider the following questions:

• Are retained profits supported by documented short-term commercial reasons?
• Are payments to family members or related parties commercially reasonable and supported by genuine work performed?
• Does the current structure appropriately reflect the contribution made by the individual generating the income?
• Would the arrangement withstand ATO review?

With increased ATO attention on PSI arrangements, reviewing existing structures now can help identify potential issues early and reduce future compliance risks.

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 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.

By Yvonne Shao @ Pitt Martin Tax

澳大利亚政府已宣布，将根据2026年法定审查结果，分阶段调整电动车（EV）相关的福利税（Fringe Benefits Tax, FBT）免税政策。虽然电动车激励政策仍将继续，但整体方向正转向更加精准及财政可持续的支持模式。

值得注意的是，目前没有任何立即变化。现行的全额FBT免税仍将适用至2027年3月31日，因此现有薪资包装及Novated Lease安排在短期内不会受到影响。

政策概览

电动车FBT免税政策一直是推动澳洲电动车快速增长的重要因素，尤其是在通过Novated Lease（员工薪资包装租赁）方式，使员工可以使用税前收入支付车辆成本。

但由于财政成本上升以及政策受益分布不均等问题，政府决定调整制度，推出三阶段过渡方案，逐步由全额免税转向部分折扣机制，并更加集中支持较低价格电动车。

第一阶段：维持现行政策（即日起 – 2027年3月31日）

现行规则保持不变。

符合条件且低于豪华车税（Luxury Car Tax, LCT）门槛（2025–26财年约91,000澳元）的电动车，仍可享受100% FBT免税。

对于企业及员工而言：

现有Novated Lease及薪资包装安排不变
继续享受全额FBT免税
无需进行合规调整

这一阶段为电动车采购提供了稳定窗口期。

第二阶段：引入部分优惠（2027年4月1日 – 2029年3月31日）

从2027年4月起，免税政策开始逐步收紧。

75,000澳元及以下电动车继续享受全额FBT免税（符合条件情况下）
75,000澳元以上至LCT门槛之间车型享受25% FBT税额折扣

该阶段旨在鼓励更多价格可负担的电动车进入市场，同时降低整体财政负担。

该政策也与澳洲的新车辆能效标准（New Vehicle Efficiency Standards）保持一致，以促进低排放车型供应增加。

第三阶段：长期结构（2029年4月1日起）

从2029年起，制度进一步标准化。

所有低于LCT门槛的合资格电动车，将统一适用25% FBT折扣，不再区分车辆价格区间。

同时，符合条件电动车的进口关税豁免政策将继续长期保留，确保电动车市场仍具一定支持力度。

现有租赁安排保护机制

本次改革的重要特点之一，是对现有安排的保护。

在过渡期前签订的现有租赁合同预计将被Grandfathering（过渡性保护），即继续按照签约时的规则享受相关FBT优惠。

虽然最终细节仍需等待立法确认，但企业与员工通常可以预期现有Novated Lease及薪资包装安排不会受到影响。

对企业与员工的影响

FBT免税政策在澳洲电动车普及过程中发挥了重要作用，特别是在薪资包装结构下，大幅降低了员工购车成本。

根据审查报告，该政策：

在早期阶段支持约64000辆额外电动车销售
有助于减少碳排放及燃油支出
提高电动车在不同地区的可及性

但同时也存在一定问题，例如高收入群体受益更多，以及政府财政成本持续上升。

因此，新政策旨在在支持电动车发展的同时，提高整体政策的公平性与可持续性。

实务建议

随着政策变化临近，规划将变得更加重要：

关注时间点：2027年3月31日前可能仍是享受全额FBT免税的重要窗口期
价格区间更关键：2027年后75,000澳元以下车型仍具明显税务优势
企业车队需重新评估：应综合考虑FBT、运营成本及充电基础设施
二手电动车或更具吸引力：随着新车优惠收紧，二手市场可能成为替代方案

尽管政策调整，澳洲电动车市场仍在快速增长。截至2026年3月，EV及PHEV销量已占新车市场22.9%，远高于2022年的水平。

总结

电动车FBT免税政策的分阶段调整，标志着澳洲政策从全面激励逐步转向精准支持的新阶段。

对企业及个人而言，重点不在于政策变化本身，而在于如何合理规划时间点与结构安排，以优化税务结果。

如您正在考虑电动车采购或薪资包装安排，建议提前规划，以便在现行及未来政策框架下实现更优成本结构。

需要协助？

与我们这样的专业税务会计师和贷款经纪人合作，您可以放心，我们的团队可以提供针对性建议，确保贷款结构既能保护您的税务最大化扣除，同时避免错误的风险，从而让您更加安心，并更好地规划财务。

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。

By Yvonne Shao @ Pitt Martin Tax

The Australian Government has announced a staged reduction of the Fringe Benefits Tax (FBT) exemption for electric vehicles (EVs), following the 2026 statutory review of the Electric Car Discount. While EV incentives will continue, the policy is shifting toward a more targeted and fiscally sustainable approach.

Importantly, there are no immediate changes. The current full FBT exemption remains available until 31 March 2027, meaning existing salary packaging and novated lease arrangements continue as normal for now.

Key Overview

The EV FBT exemption has been one of the main drivers behind Australia’s rapid growth in electric vehicle uptake, particularly through novated leasing arrangements that allow employees to access vehicles using pre-tax income.

However, increasing fiscal costs and distributional concerns have led the Government to restructure the concession. The new framework introduces a three-phase transition from a full exemption to a partial discount system, with a stronger focus on lower-cost EVs.

Phase 1: No Change (Now – 31 March 2027)

Current rules remain unchanged.

Eligible EVs below the Luxury Car Tax (LCT) threshold (around $91,000 for fuel-efficient vehicles in 2025–26) continue to receive a full FBT exemption.

For employers and employees, this means:

• No changes to existing novated lease or salary packaging arrangements
• Full exemption continues for eligible EVs
• No immediate compliance impact

This period provides continued certainty for EV planning and acquisitions.

Phase 2: Partial Concessions Introduced (1 April 2027 – 31 March 2029)

From April 2027, the exemption begins to phase down.

• EVs up to $75,000: continue to receive a full FBT exemption (if eligible)
• EVs above $75,000 and below the LCT threshold: receive a 25% FBT discount

This shift encourages uptake of more affordable EV models while reducing the overall cost of the incentive.

It also aligns with Australia’s broader emissions strategy, including the New Vehicle Efficiency Standards, which aim to increase supply of lower-emission vehicles in the market.

Phase 3: Long-Term Model (From 1 April 2029)

From 2029 onwards, the system becomes more uniform.

All eligible EVs under the LCT threshold will receive a flat 25% FBT discount, regardless of price.

The import tariff exemption for qualifying EVs will remain in place, ensuring continued structural support for EV adoption even as FBT concessions are reduced.

Existing Leases Will Be Protected

A key feature of the reform is the expected grandfathering of existing arrangements.

Current leases entered into before the transition periods should continue to benefit under the rules in place at the time of signing. While legislation will confirm the final details, businesses can reasonably expect existing novated lease and salary packaging arrangements to remain unaffected.

What This Means for Employers and Employees

The EV FBT exemption has significantly contributed to EV adoption in Australia, especially through salary packaging structures.

According to the statutory review, the policy:

• Supported around 64,000 additional EV sales
• Helped reduce transport emissions and fuel costs
• Increased EV accessibility across different regions

However, it also raised concerns about equity, as higher-income earners were more likely to benefit, while the fiscal cost to Government has continued to rise.

The revised approach aims to maintain EV support while improving long-term sustainability.

Practical Considerations

With the upcoming changes, planning will become increasingly important:

• Timing matters: entering arrangements before 31 March 2027 may secure full exemption benefits
• Price sensitivity increases: EVs under $75,000 will remain more tax-effective from 2027
• Fleet reviews recommended: employers should reassess total cost of ownership, including FBT impacts
• Used EVs may become more attractive as incentives narrow on new vehicles

Despite policy changes, EV adoption continues to grow strongly, with EV and PHEV sales reaching 22.9% of new vehicles in March 2026, up significantly from 2022 levels.

Final Thoughts

The phased wind-back of the EV FBT exemption reflects a clear policy shift: continued support for electric vehicles, but with tighter targeting and reduced long-term fiscal cost.

For businesses and employees, the focus now moves from “whether to act” to “when and how to structure EV arrangements effectively”.

If you are considering an EV purchase or reviewing salary packaging arrangements, early planning can help ensure optimal tax outcomes under both current and future rules.

Need Help?

By working with us as your professional tax accountant and mortgage broker, you can be confident that your loans are structured to protect your tax position, maximise deductions, and avoid costly mistakes, giving you greater peace of mind and more control over your financial future.

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 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.

By Yvonne Shao @ Pitt Martin Tax

在中东持续地缘政治紧张局势的推动下，全球燃油供应链仍然承受压力，这一情况正在持续影响许多澳大利亚企业。燃油成本上涨、配送延迟以及利润空间收窄，正在给多个行业带来现金流压力，尤其是高度依赖运输与物流的企业。

为应对这一情况，财政部长 Jim Chalmers 与澳大利亚税务局（ATO）推出了一系列临时且具有实操性的支持措施，旨在帮助受影响企业缓解短期压力。与大范围刺激政策不同，这些支持更具针对性，由ATO根据具体情况逐案处理。

如果你的企业受到燃油供应中断影响——无论是运营成本上升、收入下降，还是供应链延误——现在可能有更多灵活方式来协助你管理税务义务。

可以获得哪些支持？

1. 更灵活的付款安排
面临现金流压力的企业可以向ATO申请分期付款计划，将现有税务欠款分期偿还，从而为工资、库存和日常运营保留更多资金。

2. 利息与罚金减免
如果税务延迟与燃油相关的经营中断有关，ATO可能会考虑减免一般利息费用（GIC）及逾期罚款，从而降低短期财务压力的整体负担。

3. PAYG分期缴纳调整
如果由于燃油成本上升或经营放缓导致收入下降，企业可以申请降低PAYG分期缴纳金额，使税务安排更贴近当前经营状况，从而改善短期现金流。

4. 减少合规审查活动
在部分受影响行业中，ATO可能会暂时减少审计及审查活动，使企业能够将精力集中在运营、人员及客户履约，而非行政应对。

5. 暂时暂停债务追收
在适当情况下，ATO可能会在企业应对短期财务压力期间暂停债务追收行动，为企业提供额外的缓冲时间。

如何获取支持？

企业无需独自处理这一流程。

在很多情况下，只需简要说明燃油供应中断对业务的影响，并提供基础财务信息，即可与ATO展开沟通。

同时，专业税务顾问也可以协助确保申请的支持类型正确，并完成相关文件准备。

目前，该类ATO燃油影响支持及付款安排申请开放至2026年6月30日。

为什么这很重要？

燃油价格波动会持续影响运输、物流、农业、制造及零售等关键行业，并迅速传导至企业利润及现金流结构。

这些压力可能导致即使是正常盈利的企业，也出现短期资金紧张。

该支持方案的核心目的，是为企业提供短期缓冲空间，使其能够：

• 维持员工及运营水平
• 管理供应商付款
• 必要时调整定价策略
• 在不增加税务压力的情况下继续运营

虽然措施是临时性的，但在不确定时期，对现金流稳定具有重要作用。

尽早行动

如果企业正在受到燃油成本上升或供应链中断的影响，建议尽早评估自身情况。

越早识别可用支持方案，就越能避免不必要的罚金或追缴压力，同时提升财务灵活性。

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, 自管养老金及审计的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，澳大利亚与新西兰特许会计师协会（CAANZ）会员，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、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。

By Yvonne Shao @ Pitt Martin Tax

Global fuel supply pressures, driven by ongoing geopolitical tensions in the Middle East, are continuing to affect many Australian businesses. Rising fuel costs, delivery delays, and tighter margins are creating cash flow challenges across a range of industries, particularly those reliant on transport and logistics.

In response, Treasurer Jim Chalmers and the Australian Taxation Office (ATO) have introduced a set of temporary, practical measures designed to ease pressure on impacted businesses. Rather than a broad stimulus package, the support is targeted and administered directly by the ATO on a case-by-case basis.

If your business has been affected by fuel disruptions—whether through higher operating costs, reduced revenue, or supply chain delays—there may now be more flexibility available to help you manage your tax obligations.

What support is available?

1. Flexible payment arrangements

Businesses experiencing cash flow pressure can request payment plans with the ATO to spread existing tax debts over time. This helps preserve working capital for essential expenses such as wages, inventory, and operational costs.

2. Interest and penalty relief

Where tax payment delays are linked to fuel-related disruptions, the ATO may consider remitting general interest charges (GIC) and late payment penalties. This can significantly reduce the overall burden of temporary financial stress.

3. PAYG instalment adjustments

If your revenue has been impacted by increased fuel costs or slower trading conditions, you may be able to reduce your PAYG instalments. This ensures your tax obligations better reflect your current business performance, improving short-term cash flow.

4. Reduced compliance activity

In certain affected sectors, the ATO may temporarily scale back audit and review activity. This allows businesses to focus on operations, staffing, and customer commitments rather than administrative demands.

5. Temporary pause on debt recovery

In appropriate cases, the ATO may pause debt recovery action while a business works through short-term financial pressure. This provides additional breathing room for businesses facing external cost shocks.

How to access support

Businesses do not need to navigate this process alone. In many cases, a brief explanation of how fuel disruptions have impacted operations—supported by basic financial information—is enough to begin a discussion with the ATO.

Professional assistance can also help ensure the right type of relief is requested and properly documented. Applications for the ATO fuel disruption response and related payment arrangements are currently available until 30 June 2026.

Why this matters

Fuel volatility continues to affect key sectors such as transport, logistics, agriculture, manufacturing, and retail. These pressures can quickly flow through to reduced margins and tighter cash flow.

The intention of this support package is to give businesses short-term breathing space, allowing them to maintain staffing levels, manage supplier payments, adjust pricing where necessary, and continue operating without additional tax-related pressure.

While temporary, these measures can play an important role in stabilising cash flow during uncertain periods.

Take action early

If your business is experiencing pressure from rising fuel costs or supply chain disruption, it is worth reviewing your position early. Identifying available support options sooner rather than later can help avoid unnecessary penalties and improve financial flexibility.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), membership certification of the Australian Society of Certified Practising Accountants (CPA), Registered Australia Tax Agents, 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.

By Yvonne Shao @ Pitt Martin Tax