越来越多的人选择在家开展业务，不管是自由职业、个体经营，还是小型生意，这种方式确实灵活又方便。但很多人忽略了一点，一旦涉及卖房，你的税务情况可能就没那么简单了。

澳大利亚税务局（ATO）近期对“居家经营”与“小企业资本利得税（CGT）优惠”的关系作出了更明确的说明，也澄清了一个长期以来容易被误解的问题。

更多详情请看：居家经营业务和CGT的影响|澳大利亚税务局

关键问题：活跃资产测试

一般来说，出售自住房可以享受CGT全额豁免，但如果房屋的一部分用于经营业务，这项豁免可能会受到影响。当无法享受全额豁免时，很多人会考虑其他优惠，例如持有超过12个月的50% CGT折扣，或者小企业CGT优惠政策。其中，小企业CGT优惠在符合条件的情况下，甚至可以大幅降低或免除CGT。

不过，这类优惠并不是自动适用的，其中最关键的条件之一是“活跃资产测试”。简单来说，你需要证明这套房产在持有期间内，有至少7.5年用于经营业务，或者至少一半的持有时间用于经营。

更重要的是，ATO是按整套房产来判断，而不是只看用于做生意的那一部分。也就是说，这个测试只有“通过”或“未通过”，不存在部分满足的情况。即使你在家中设有办公室、工作室，或者申报了居家办公相关费用，也不代表该房产就一定属于“活跃资产”。如果业务使用只是附带性质，占比较小，通常无法适用小企业CGT优惠。

判例说明：Rus v FCT

相关判例也支持这一观点。在Rus v FCT（2018）一案中，纳税人拥有一块约16公顷的土地，但只有不到10%的面积用于经营，包括家庭办公室和存放工具的仓库，且主要业务实际上是在外部进行。最终，税务局和法庭均认定该房产整体未能通过活跃资产测试，因为业务使用部分占比过低，且并未构成该资产的主要用途。这个案例也反映出ATO的一贯立场，即房产需要从整体角度评估，局部或附带的商业用途通常不足以改变结论。

实际案例说明

在实际操作中，不同情况的结果差异也很明显。通过以下两个常见情形，可以更直观地理解ATO的判断方式。

轻度居家经营：Donald在家中用一间空房经营美发业务，占房屋面积约7%，每周接待客户约8小时。在这种情况下，他可以申报部分居家经营相关费用，同时仍可享受约93%的自住房资本利得税免税。但由于业务使用比例较低，这种情况通常无法适用小企业CGT优惠，不过仍可以使用50%的CGT折扣。

较高比例商业用途：Janet和Frank拥有一栋两层房产，一楼约50%的面积用于经营外卖店，二楼作为自住房使用。该业务已经持续经营多年，并且配有员工。在这种情况下，该房产更有可能被认定为活跃资产，因此对于未被自住房免税覆盖的资本利得部分，有机会适用小企业CGT优惠。

需要注意的关键点

对于纳税人来说，有几个关键点需要特别注意。首先，部分自住房免税并不意味着可以自动适用小企业CGT优惠，单纯的居家办公或申报费用通常是不够的。其次，在决定在家中开展业务前，应提前考虑对税务的整体影响，包括费用扣除方式、CGT计算以及未来是否符合优惠条件。此外，建议保留完整的记录，例如房屋使用比例、业务时间以及相关费用凭证，这些资料在未来出售房产或接受税务审查时都非常重要。最后，如果有出售房产的计划，应尽早咨询专业会计师，以便全面评估潜在的CGT影响并合理规划。

总结

总体来看，ATO的最新指引传递了一个明确的信息，大多数在家开展小规模业务的业主，在出售自住房时并不能自动享受小企业CGT优惠。是否符合条件，取决于业务使用的比例、持续时间以及具体经营情况。因此，提前做好规划尤为重要。表面上看似增加的业务收入，未来可能会因为较高的资本利得税而被抵消。合理理解相关规则，有助于做出更明智的决策，也能让每一分收益更好地服务于未来的投资或长期财务目标。

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 Zoe Ma @ Pitt Martin Tax

Operating a business from your home—whether as a freelancer, sole trader, or small business owner—offers undeniable convenience. Yet, when it comes to selling your property and minimising tax, the Australian Taxation Office (ATO) has recently clarified some important rules that may affect your plans.

The ATO has outlined its position on how home-based businesses interact with the small business capital gains tax (CGT) concessions. This guidance highlights an area that has long caused confusion among taxpayers.

More details are available here: Home-based business and CGT implications | Australian Taxation Office

The Core Concern: The Active Asset Test

Typically, the sale of your main residence qualifies for a full CGT exemption. However, if you use any portion of your home for business purposes, this could limit the exemption available.

Where the main residence rules do not provide a full exemption, other CGT concessions may apply. These include the CGT discount for assets held more than 12 months and the small business CGT concessions. The latter can potentially reduce—or even eliminate—the capital gain from selling your property, provided certain requirements are met.

One crucial condition is the active asset test. Broadly speaking, to meet this test, the property must have been actively employed in a business for at least 7.5 years of ownership, or for at least half of the ownership period.

The ATO is clear: the test applies to the entire property, not just the section used for business. An asset either satisfies the active asset test or it doesn’t; partial compliance isn’t recognised. Simply maintaining a home office, workshop, or claiming home occupancy deductions does not automatically qualify your home as an active asset. Where business activities are minor or incidental, the small business CGT concessions usually won’t apply.

Case Law: Rus v FCT

The principle that the whole property must qualify as an active asset, and that incidental business use is insufficient, is supported by the Administrative Appeals Tribunal (AAT) case Rus v FCT [2018] AATA 1854. In this instance, a taxpayer attempted to apply the small business CGT concessions on a largely vacant 16-hectare rural property. Less than 10% of the land was used for business—a home office, a shed for storing tools and vehicles, and supplies for a plastering and construction business. The remainder of the land remained vacant or residential.

The AAT upheld the ATO’s decision that the property did not meet the active asset test. The tribunal found that the business activities were not sufficiently integral to the overall property. Minor or incidental use does not render the entire property an active asset, particularly when the main business operations occur off-site. This case underscores the ATO’s strict approach: the property is assessed as a whole. Limited home-based business use is rarely enough to qualify for the small business CGT concessions.

Practical Scenarios

Minor home-based business: Donald operates a hairdressing salon in a spare room, occupying just 7% of her home and seeing clients eight hours per week. She claims occupancy deductions and receives a 93% main residence exemption. Despite this, her limited business use disqualifies her from the small business CGT concessions. The 50% CGT discount may still apply.

Substantial business use: Janet and Frank own a two-storey property where the ground floor runs a takeaway store (50% of total floor space) while the upper floor is their private residence. With decades of continuous business and employees, the property qualifies as an active asset. This opens potential access to small business CGT concessions for the portion of the capital gain not covered by the main residence exemption.

Key Takeaways

• A partial main residence exemption does not automatically grant access to small business CGT concessions. Home office deductions or minor business use are not sufficient.
  
• Consider your home-use plans carefully. Starting a home-based business can affect deductions, CGT calculations, and eligibility for concessions.
  
• Maintain detailed records. Floor plans, hours of business use, and supporting documentation for deductions can strengthen your position for future planning or audits.
  
• Consult your accountant. Professional advice is critical if selling your home is on the horizon, to assess CGT exposure and identify any concessions that may apply.

Conclusion

The ATO’s guidance makes it clear that many home-based business owners will not automatically qualify for small business CGT concessions when selling their home. Eligibility depends entirely on the specific facts and extent of business use.

Being proactive is essential. Understanding how your property is treated for CGT purposes allows you to make smarter decisions. For example, small business profits generated from your home could be significantly reduced if a higher CGT liability arises upon sale. Every dollar matters, whether it contributes to your next venture or your retirement savings.

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, 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 Zoe Ma @ Pitt Martin Tax

对于许多澳大利亚家庭而言，海边小屋或滑雪公寓通常兼具两种用途。一方面，它是家人度假休闲的私人空间；另一方面，在自用以外的时间，会通过 Airbnb 或 Stayz 等平台对外出租，以补贴持有成本。

过去，不少业主普遍认为，只要对私人使用与出租用途进行合理分摊，大部分与出租物业相关的常规税务扣除都可以申报。然而，这种做法正面临改变。澳洲税务局（ATO）近期发布了多份税务裁定及合规指引文件，包括 TR 2025/D1、PCG 2025/D6 及 PCG 2025/D7，明确释放出将加强对“自用与出租混合型物业”合规监管的信号。

尽管上述文件仍处于草案阶段，但其监管方向已十分清晰，反映了未来 ATO 在审查度假房产扣除申报时的思路。

核心问题：投资性资产还是自用的生活型资产？

新指引的核心在于区分两类物业，一类是真正以商业化方式运营，目的是最大化租金回报的投资性资产；另一类则主要用于业主个人生活享受，出租仅属辅助或偶发行为。

ATO 再次强调，无论收入来源是短期住宿、零散预订，还是非正式安排，只要取得租金收入，都必须如实申报。

更值得关注的是费用扣除问题。如果某房产被认定为“度假自用房”，而非真正的收入性投资资产，ATO 可能会拒绝其大部分持有成本的税务抵扣，包括贷款利息、市政费和水费、土地税、保险费、维修与保养费用。

即便该物业在一年中的部分时间按市场价出租，上述费用仍有可能被否决。在这种情况下，业主可能仅能扣除与实际出租直接相关的费用，例如清洁费或广告费。

在判断物业是否具备商业运营性质时，ATO 会重点关注以下因素：

 • 是否在旺季期间保留给业主自用
 • 是否存在不连续或有限度的广告推广
 • 租金定价是否明显高于同类市场水平
 • 是否多年持续产生税务亏损

如果上述情况存在，ATO 可能认为出租只是附带性质，而非持有房产的主要目的。

费用分摊：必须“公平合理”

即便物业符合收入性资产的条件，只要存在私人使用与出租并存的情况，相关费用仍需进行合理分摊。

PCG 2025/D6 明确指出，分摊方式必须符合“公平合理”的原则。常见方法包括：

 • 按时间分摊，例如根据实际出租天数或真实可供出租天数计算
 • 按面积分摊，例如仅出租部分房间的情况下按面积比例计算

完善的记录至关重要。ATO 目前已可获取各大预订平台的数据，并能够核对广告刊登情况、可出租日历及申报收入。如未妥善保存证据，或采用过于激进的分摊方式，被审计的风险将显著上升。

潜在税务影响

其潜在的税务影响不容忽视。例如，一套度假公寓在淡季出租可获得每年 30,000 澳元租金收入，但在学校假期等旺季期间完全自用。按照新监管思路，ATO 可能认定该物业本质上属于私人度假用途，从而大幅限制贷款利息及其他持有成本的扣除金额。这可能导致应税收入增加数万澳元，从而使应缴税款大幅上升。

此外，产权结构也需谨慎安排。通常情况下，租金收入与可扣除费用须按照法律产权比例分配，而非依据谁使用得更多。若以低于市场价格出租给亲属，抵扣额度还可能会进一步受限。

新规实施前的建议措施

上述草案拟自 2026 年 7 月 1 日起适用。对于 2025 年 11 月 12 日之前已存在的安排，可能提供过渡性宽免。但建议业主不要等到正式生效才采取行动。

目前可考虑：

 第一，检视房产是否真正以最大化租金收益为目标进行商业化运营，包括旺季期间是否对外开放出租。
 第二，确保租金定价符合当地市场水平。
 第三，保留完整记录，包括预订日历、广告截图、客户咨询记录，以及清晰区分自用与出租天数的使用记录。
 第四，评估当前产权结构及运营模式是否具备商业合理性。如需调整，应同时考虑资本利得税、印花税及相关法律费用的影响。
 第五，如希望申请过渡性宽免安排，必须保留充分的书面证据。

总结

ATO 并未全面取消度假房产的税务抵扣，而是更加明确地区分真正的投资型物业与自用的生活型房产。

只要结构安排合理、运营方式具备商业实质，并且记录完整充分，许多业主仍然可以合法申报与收入相关的合理扣除，从而优化现金流。

如果您持有度假房产，现在正是进行税务审视与规划的良机。及早评估与调整，有助于避免未来出现不必要的税务风险与补税压力。

如需我们协助评估您目前的安排并制定应对策略，欢迎随时与我们联系。

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 Zoe Ma @ Pitt Martin Tax

For many Australians, a coastal cottage or ski apartment serves two purposes. It provides a personal retreat for family getaways and, when not in use, is listed on platforms such as Airbnb or Stayz to offset holding costs.

Historically, owners often proceeded on the basis that, provided they made reasonable apportionments, most standard rental property deductions would be available. That landscape is shifting. The Australian Taxation Office has issued draft guidance in TR 2025/D1, PCG 2025/D6 and PCG 2025/D7, signalling a much firmer compliance stance on properties that mix private enjoyment with rental activity.

Although these documents remain in draft form, they clearly indicate how the ATO intends to approach holiday home claims in the near future.

The Core Issue: Investment Asset or Lifestyle Property?

At the heart of the new guidance is a distinction between properties genuinely operated with a commercial objective of maximising rental returns and properties primarily held for private lifestyle purposes, with rental income playing a secondary role.

The ATO reiterates that all rental income must be reported, regardless of whether it arises from short term stays, occasional bookings, or informal arrangements.

However, the more significant development concerns deductions. Where a property is characterised as a holiday home rather than a bona fide income producing investment, the ATO may deny deductions for holding costs such as interest on loans, council rates, land tax, insurance, and repairs and maintenance.

This denial may apply even if the property is rented at market rates for part of the year. In such cases, deductions could be restricted to certain direct expenses linked specifically to rental activity, such as cleaning or advertising.

In assessing whether a property is genuinely commercial, the ATO is likely to scrutinise factors such as whether peak holiday periods are reserved for private use, irregular or limited advertising, rental pricing that exceeds market comparables, and repeated tax losses over multiple years. These indicators may suggest that rental activity is incidental rather than the primary purpose of ownership.

Apportionment: A Fair and Reasonable Standard

Even where a property qualifies as an income producing asset, expenses must still be divided appropriately if there is mixed private and rental use.

PCG 2025/D6 emphasises that apportionment must be fair and reasonable. Common methodologies include time based allocation, for example by reference to days rented or genuinely available for rent, and area based allocation where only part of the dwelling is rented.

Accurate record keeping is essential. The ATO has increasing access to data from booking platforms and can readily reconcile advertised availability, booking calendars and reported income. Inadequate documentation or aggressive apportionment approaches will elevate audit risk.

Potential Tax Consequences

The financial implications could be substantial. Take, for example, a holiday apartment generating $30,000 annually during quieter months but reserved for personal use during peak school holiday periods. Under the proposed approach, the ATO may determine that the property is essentially a private holiday home. As a result, previously claimed deductions for interest and other holding costs could be significantly curtailed, potentially increasing taxable income by tens of thousands of dollars.

Ownership structures also warrant careful consideration. Income and expenses are generally allocated according to legal ownership interests, not according to who uses the property more frequently. Furthermore, renting to family members at discounted rates can further restrict deductibility.

Recommended Actions Before the Rules Commence

The draft guidance is proposed to apply from 1 July 2026, with transitional concessions available for certain arrangements established before 12 November 2025. Nevertheless, waiting is not advisable.

Property owners should consider whether the property is genuinely operated to maximise rental returns, including during peak seasons. Rental rates should be aligned with comparable properties in the area. Robust documentation should be maintained, including booking records, advertisements, enquiry logs and detailed evidence distinguishing private and rental use.

It is also prudent to assess whether the current ownership and operational model supports a commercial profile, while being mindful of potential CGT, stamp duty and legal implications if changes are made. If seeking to rely on transitional arrangements, contemporaneous documentation will be critical.

Final Thoughts

The ATO is not eliminating deductions for holiday properties. Rather, it is tightening the boundary between legitimate investment assets and private lifestyle holdings.

With appropriate structuring, commercial conduct and comprehensive record keeping, many owners can continue to access deductions that reflect genuine income producing use.

If you hold a holiday property, now is an opportune time to undertake a strategic review. A proactive assessment today may prevent significant adjustments and unexpected tax liabilities in the future.

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, 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 Zoe Ma @ Pitt Martin Tax

如果你最近选择继续深造，例如攻读 MBA、参加领导力课程或完成一项研究生学位，你可能会想：这些费用在报税时能否申报扣除？

对许多纳税人来说，答案是可以的，但前提是必须满足澳洲税务局 ATO 的严格规定。自我教育费用抵扣与不可抵扣费用之间的界线非常细微。申报正确可以为你带来可观的税务回报，但如果申报错误，则可能面临 ATO 更正、利息甚至罚款。

以下以真实案例为例，整体拆解相关规则，并总结出实用建议。

案例：Sarah 的 MBA 学习

Sarah 在国防部任职，最近通过一家私立教育机构完成了 MBA 学位。她的雇主提供了 40,000 澳元的学习补助，而 MBA 总学费为 18,000澳元。她通过 FEE-HELP 贷款延期支付学费，并在报税时将学习补助申报为应税收入。

她现在有以下疑问：

• MBA 学费可否作为自我教育费用抵扣？
  
• 使用 FEE-HELP 会影响抵扣资格吗？
  
• 雇主提供的补助是否改变抵扣结果？

贷款类型决定能否抵扣

学习费用的可抵扣性，很大程度上取决于课程的资助方式。

HECS-HELP：不可抵扣

属于政府资助名额（Commonwealth Supported Place）的大部分本科及部分研究生课程均属于 HECS-HELP。税法明确规定，凡属 HECS-HELP 范畴的学费均不得扣除，即使你选择提前自费付款，也不能扣除。

FEE-HELP：有机会扣除

全额自费课程通常使用 FEE-HELP。若课程与当前工作或业务活动直接相关，其学费可能符合扣除资格。但需要注意：可扣除的是学费本身，而不是未来偿还 FEE-HELP 贷款时的还款额。

小提示
查看你的课程账单或贷款声明，确认是 HECS-HELP 还是 FEE-HELP。只有 FEE-HELP 或自行支付的费用可能符合扣除资格。

关键条件：课程与当前工作的相关性（Nexus Test）

确认资助方式之后，课程目的与工作相关性是抵扣的核心考量。ATO 仅允许抵扣那些：

• 用于维持或提升你当前工作所需技能，或
• 预期能在同一职位中提升你收入的课程。

如果课程是为了未来转职到其他职业或改变职业道路，则不得抵扣。

ATO 在 2024 年发布的新解释性裁定列举了以下示例：

• 允许扣除： 店铺经理攻读 MBA 以提升管理及运营能力。
• 不允许扣除： 销售人员攻读 MBA 以转型成为顾问，与当前工作关联不足。

对于 Sarah 而言，关键在于她的 MBA 科目（如策略、管理、政策等）是否直接提升她在国防部目前职位的技能。雇主提供补助虽可作为支持相关性的证据之一，但不足以单独证明抵扣资格。

在某些情况下，课程中的部分科目与工作高度相关，可抵扣；而过于泛化或与工作无直接关系的科目则不得抵扣。

雇主补助及 HELP 还款的税务处理

Sarah 收到的 40,000 澳元学习补助属于应税收入，与工资一样需要纳税。但这并不会影响她申报自我教育费用抵扣的资格。

但要注意的是，未来偿还 HELP/FEE-HELP 贷款时的还款额不可抵扣。可抵扣的时间点是学费发生时，而非贷款还款时。

实用建议：如何正确申报费用

若你计划申报自我教育费用，建议注意以下事项：

• 确认贷款类型：FEE-HELP 或自费项目或可抵扣；HECS-HELP 一律不可抵扣。
  
• 保留充分证据：课程大纲、职位描述、雇主确认课程与工作相关的邮件等。
  
• 仅申报与当前工作直接相关的费用：包括学费、教材、设备及部分相关差旅等。
  
• 为可能的审核做好准备：大额抵扣容易引起 ATO 注意；金额较大时可考虑向ATO申请私人裁决（private rulling）以确保安全。

总结

对许多职场人士来说，研究生课程如 MBA 能带来职业发展与税务上的双重优势，但前提是课程必须与你的当前职位高度相关。

若处理得当，自我教育抵扣可带来可观的税务节省。例如，Sarah 的 18,000 澳元学费可能为她带来超过 5,000 澳元的退税。

如果你计划进修，或对既有课程的税务处理不确定，建议在申报前咨询我们。一次咨询就能帮助你确保申报资格，为你带来最佳税务回报。

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 Zoe Ma @ Pitt Martin Tax

If you’ve taken the step to upskill — whether through an MBA, a management program or another postgraduate qualification — you’ve probably wondered whether any of those costs can be claimed at tax time.

For many workers, the answer can be yes, but only when the strict ATO conditions are met. The distinction between a legitimate claim and a non-deductible expense is often quite subtle. If you get your claim right, the tax savings can be substantial. If you get it wrong, you may face an amended assessment and possibly penalties and interest.

Below, we break down the rules using a real example and outline what you should look out for.

Case Study: Sarah’s MBA Journey

Sarah is employed by the Department of Defence and recently completed an MBA through a private education provider. Her employer supported her with a $40,000 study allowance, while her MBA tuition fees came to $18,000. She deferred these fees through the FEE-HELP loan system and reported the study allowance as taxable income.

She now wants to know:

• Can she claim a deduction for her MBA tuition?
• Does using FEE-HELP affect the deductibility?
• Does the employer-funded allowance change the tax outcome?

Understanding the Impact of Your Loan Type

The tax treatment of study costs depends heavily on how the course is funded.

HECS-HELP – no deduction available
 Courses offered under Commonwealth supported places (which include most undergraduate degrees and some postgraduate programs) fall under the HECS-HELP system. The tax law specifically blocks any deduction for these tuition amounts — even when you pay upfront, and even when the study is directly relevant to your work.

FEE-HELP – deduction might be available
 Full-fee courses, which typically use FEE-HELP, are treated differently. If the study has a strong connection to your current role or income-earning activities, the course fees may be deductible. Only the tuition fees are deductible, not the later FEE-HELP loan repayments.

Practical tip:
 Check your statement to confirm whether your enrolment is under HECS-HELP or FEE-HELP. Only FEE-HELP or privately paid fees give rise to potential deductions.

The “Nexus” Test: How the Study Connects to Your Current Role

Once the funding method is clear, the next test is purpose. The ATO only allows deductions when the study maintains or improves skills directly used in your present job, or when the qualification is likely to increase the income you earn in the same role.

If the study is undertaken as a pathway into a new occupation, the deduction will be denied.

A 2024 ATO ruling provides helpful guidance:

• Approved: A retail manager completing an MBA to enhance leadership and business management skills already used in the job.
• Rejected: A salesperson undertaking an MBA with the intention of moving into a consulting career. The link to current duties was too weak.

For Sarah, the key question is whether her MBA subjects — such as strategy, leadership or policy — enhance her existing responsibilities within the Defence department. The fact that her employer provided a study allowance supports relevance but doesn’t automatically guarantee deductibility.

It’s also possible that only parts of a course are sufficiently related. Fees for subjects directly tied to current duties may be deductible, while more general or unrelated modules may not be.

Employer-Funded Allowances and Loan Repayments

The $40,000 allowance Sarah received is treated as taxable income, similar to wages. However, that does not prevent her from claiming eligible self-education deductions for the course fees.

FEE-HELP or HELP loan repayments made in later years are not deductible. Deductions relate to when the tuition expense was incurred, not when the loan is repaid.

How to Approach Your Claim

If you’re considering claiming study expenses, keep these steps in mind:

• Confirm the loan structure – FEE-HELP and private fee payments may be deductible; HECS-HELP never is.
• Keep solid records – Save course outlines, proof of enrolment, job descriptions and emails showing how the study supports your role.
• Claim only what’s tied to your current work – Eligible items might include course fees, textbooks, equipment, and potentially travel.
• Expect possible ATO scrutiny – Large self-education claims are frequently reviewed. If the amounts are significant, consider obtaining a private ruling for certainty.

Final Thoughts

For many employees, postgraduate study — including an MBA — can deliver both professional growth and valuable tax benefits, but only when the course clearly relates to your existing role.

Handled correctly, the tax deductions can be substantial. In Sarah’s case, an $18,000 course could translate into a refund of more than $5,000.

If you are thinking about enrolling in further study, or are unsure about claiming previous expenses, reach out before you lodge. A quick discussion can ensure your next qualification delivers the best possible outcome for both your career and your tax position.

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, 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 Zoe Ma @ Pitt Martin Tax

设想一下这样的情景：经过多年健康恶化，你被迫提前退出职场，只能依靠退休公积金所提供的全残（TPD）养老金维持生活。这笔养老金成为你唯一的收入来源。与此同时，你的医疗需求不断增加，为了控制导致你失业的病情，你不得不花费数以万计的医疗费用。基于养老金是因伤病而支付的，你或许会理所当然地认为这些医疗费用应该能够税前扣除。

一项最新的仲裁结果显示，税法并不总是遵循这样的逻辑。在 Wannberg v Commissioner of Taxation [2025] ARTA 1561 一案中，行政复审仲裁庭（ART）维持了 ATO 的决定，认定接近 10 万澳元的医疗支出不具备可扣除性。该案例清楚说明税法将“获得收入”与“维持个人健康”的现实截然区分开来。

Wannberg 案件的背景

纳税人 Wannberg 先生因长期遭受虐待导致严重的心理及生理创伤，不得不退出工作。他的 TPD 养老金是维持生活的唯一收入。2024 年，他向 ATO 申请私人裁定，询问约 98,000 澳元的医疗费用是否可以扣除。这些费用包括心理治疗、住院康复项目及大额牙科治疗等。

他提出的理由非常直接：这些治疗对稳定病情至关重要，而病情的稳定使他能够持续领取养老金。他将自己的情况类比于 2010 年的 Anstis 高院案例，当时一名学生成功将与青年津贴相关的自我教育费用作为扣除。

然而，ATO 驳回了申请，仲裁庭最终也支持了这一决定。

为何这些医疗费用不能扣除

争议的核心在于《1997 年所得税评估法》第 8-1 条。要构成可扣除的支出，费用必须是在“获得或产生应税收入的过程中发生的”，并且不能具有私人或家庭性质。

仲裁庭认为医疗治疗与领取养老金之间不存在必要的因果联系（nexus）。TPD 养老金之所以支付，是因为纳税人已经处于伤残状态，而并非因为他正在接受治疗。医疗费用确实帮助他应对日常生活，但并未“产生或获得”养老金收入。

正因缺乏这种联系，这些支出被归类为私人性质，与常见的医疗费、心理治疗费及牙科费用一样，通常都不能作为税前扣除。

对纳税人的重要启示

此案例为领取伤残养老金、退休金收入或类似福利的人提供了以下重要指引：

• “关联性（nexus）”要求非常严格
可扣除的费用必须直接用于获得收入。大多数医疗或治疗费用通常无法满足这一要求。

• 私人支出仍然是私人支出
即使治疗有助于改善你的工作能力，这类支出一般仍属私人性质，不具备可扣除性。

• 治疗 vs 评估的区别
某些行业人士需定期取得健康证明以维持执照或资格，这类“评估性”费用通常可扣除。但一旦属于“治疗”，就被视为私人医疗支出。

• 提前规划不可扣除的医疗费用
依赖养老金或伤残收入的人应将医疗支出纳入预算，并考虑私人医保、政府返利或其他减轻负担的方案。

• 大额支出前先寻求专业建议
若涉及高额治疗费用，应在支出前寻求专业意见或申请 ATO 私人裁定，避免日后出现不利结果。

总结

Wannberg 案例提醒我们一个现实：税法关注的是“支出是否用于产生收入”，而不是支出在日常生活中的必要性。即使是真正必需的医疗费用，也可能无法享有税务扣除。

如果你对某项支出是否可以扣除感到不确定，最好提前确认。欢迎随时联系我们，让我们帮助你规划支出、避免风险，并在现行税务规则下尽可能优化你的税务状况。

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 Zoe Ma @ Pitt Martin Tax

Picture this scenario. After years of deteriorating health, you are forced to exit the workforce and rely on a Total and Permanent Disability (TPD) pension from your superannuation fund. That pension becomes your only source of income. At the same time, your medical needs escalate, and you spend tens of thousands of dollars on treatment simply to manage the condition that ended your career in the first place. It seems reasonable to think that those medical expenses should be deductible, given the disability is the reason the pension is paid. A recent tribunal decision shows the tax law does not always follow that logic. In Wannberg v Commissioner of Taxation [2025] ARTA 1561, the Administrative Review Tribunal (ART) confirmed the ATO’s stance that almost $100,000 in medical expenditure was not deductible. The case is a sobering example of how the tax system separates the act of earning income from the realities of maintaining personal health.

A Closer Look at the Wannberg Case

The taxpayer, Mr Wannberg, had withdrawn from employment due to serious physical and psychological injuries arising from long-term abuse. His TPD pension was the sole income supporting him. In 2024, he approached the ATO for a private ruling on whether approximately $98,000 of medical fees could be deducted. These included psychotherapy, residential rehabilitation programs, and extensive dental treatment. His reasoning was straightforward: the treatments were vital for stabilising his condition and effectively allowed him to continue receiving the pension. He drew parallels to the High Court’s 2010 decision in Anstis, where a student successfully claimed self-education expenses because they were sufficiently related to her Youth Allowance. However, the ATO rejected the deduction, and the tribunal upheld that decision.

Why the Medical Expenses Were Not Deductible

The entire dispute centred on section 8-1 of the Income Tax Assessment Act 1997. For an expense to qualify as a deduction, it must be incurred in the course of “gaining or producing assessable income,” and it cannot be private or domestic in character. The tribunal determined there was no necessary link between the medical treatments and the pension income. The TPD pension was payable because of the taxpayer’s disability—its continuation did not depend on undergoing medical treatment. The treatments improved his ability to cope day to day, but they did not contribute to generating the pension. Because of this lack of nexus, the expenses were categorised as private, similar to general medical bills, therapy sessions, or dental work, which are usually nondeductible regardless of their personal importance.

Key Lessons for Taxpayers

This decision provides important guidance for individuals receiving disability pensions, superannuation income streams, or other forms of support:

• The “nexus” requirement is strict: A deductible expense must be directly connected to the income you are earning. Most medical or therapeutic costs will not satisfy this test.
• Private expenses remain private: Even if treatment helps you manage a condition that affects work capacity, it generally does not convert the expense into a deductible one.
• Treatment vs assessment obligations: Some people must obtain regular medical certificates to keep a licence or accreditation needed for their job. These assessment-related costs can often be deductible. However, once it crosses into treatment, it becomes private.
• Prepare for non-deductible medical spending: Those relying on pension or disability payments should factor medical outlays into their budgeting. Explore whether private health insurance, rebates, or other concessions might ease the burden.
• Seek guidance before you spend: When large costs are involved, ask for professional advice or apply for an ATO private ruling to avoid unexpected outcomes.

Final Thoughts

The Wannberg case underscores a tough reality: tax law focuses on the connection between expenditure and income production, not the necessity of the expense for day-to-day life. Even legitimate, essential healthcare costs may fall outside the boundaries of deductibility. If you’re uncertain about whether an expense is deductible, it’s always safer to clarify the position early. Speak with us so we can help you evaluate your options, avoid pitfalls, and structure your affairs in a way that works best within the tax 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, 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 Zoe Ma @ Pitt Martin Tax

Unpaid ATO debts are about to become a far pricier problem for many taxpayers.

From 1 July 2025, interest charges imposed by the Australian Taxation Office — including the general interest charge (GIC) and shortfall interest charge (SIC) — will no longer be deductible for tax purposes. The rule applies to all tax debts, whether they arise from previous or future income years.

With the GIC currently at 11.17%, ATO interest ranks among the highest-cost forms of borrowing. Now that the tax deduction is off the table, those relying on ATO payment arrangements could find themselves paying a steep premium for the privilege of deferring their tax liabilities, such as arrangement of payment plan.

Refinancing ATO Debt

One way businesses can reduce the impact of these changes is by refinancing their ATO debts through a bank or other lender. Unlike the ATO’s GIC or SIC, interest on commercial loans may be deductible, provided the borrowed funds are used in connection with business activities.

For example, if the borrowing is used to pay tax liabilities directly linked to your business operations, the interest may be deductible. This could include payments for:

• Income Tax
• Goods and Services Tax (GST)
• PAYG instalments
• PAYG withholding for employees
• Fringe Benefits Tax (FBT)

However, deductibility will depend on the nature of the underlying debt and how the borrowed funds are applied. It’s important to seek advice before proceeding, as not all refinanced tax debts will result in deductible interest expenses.

Individuals

For individuals, the tax treatment of interest on loans used to pay ATO debts depends primarily on how the tax debt arose.

• Sole traders: If you are carrying on a genuine business, and the tax debt arose from that business, the interest on money borrowed to pay that tax debt is generally tax deductible.
  
• Employees or investors: If your tax debt stems from salary and wages, rental income, dividends, or other investment income, the interest on money borrowed to pay that debt is not deductible. Refinancing may still make sense to reduce your total interest cost, but it won’t provide any tax benefit.

Example:
 Sam operates a café as a sole trader and owes $30,000 in tax, entirely arising from his business profits. He borrows $30,000 to pay this debt. The interest on that loan should be fully deductible because the debt is connected with his business activity.

However, if part of Sam’s tax debt relates to his employment income from a part-time job — say $10,000 out of the $30,000 total — then only two-thirds of the interest would be deductible (reflecting the portion of the debt linked to his business).

Companies and Trusts

For companies and trusts, the rules are similar.

If a company or trust borrows to pay its own tax debts (for example, income tax, GST, PAYG withholding, or FBT liabilities), then the interest will usually be deductible, provided the debts are connected with the business.

However, if a director or beneficiary personally borrows money to pay the company’s or trust’s tax liabilities, the interest on that personal loan would not normally be deductible to them. This is because the borrowing is not incurred in producing their own assessable income.

Partnerships

The situation becomes more complex with partnerships.

If the borrowing occurs at the partnership level and is used to pay a tax debt arising from a business carried on by the partnership, then the interest should generally be deductible. This includes borrowings used to pay GST, PAYG withholding, or other business-related tax obligations.

However, the ATO has a stricter view when individual partners borrow personally to pay tax debts that relate to their share of partnership income. In such cases, the interest is typically not deductible, as it’s considered a personal expense rather than a business one — even if the partnership itself carries on a business activity.

Practical Takeaway

Leaving debts outstanding with the ATO is now more expensive than ever. With GIC and SIC no longer deductible from 1 July 2025, taxpayers can no longer rely on these interest charges being partly offset through tax savings.

If you are currently on an ATO payment plan or expect a future tax liability, it’s worth reviewing your position. Refinancing tax debts through a commercial lender could potentially offer two advantages:

1. Lower interest rates compared to ATO GIC, and
   
2. Possible tax deductibility of interest if the borrowing relates to business activities.

That said, not every refinancing arrangement will qualify for a deduction. For mixed-purpose debts (for example, partly business and partly personal), interest deductions must be apportioned.

If you’re unsure whether refinancing makes sense in your situation, it’s best to seek advice before arranging any finance. With the right structure and strategy, you can manage your tax debts more efficiently and avoid unnecessary costs.

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, 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 Zoe Ma @ Pitt Martin Tax

对于许多纳税人来说，拖欠澳大利亚税务局（ATO）的税款，现在将变得更加昂贵。

正如我们在七月刊的通讯中提到的，从2025年7月1日起，澳大利亚税务局征收的一般利息费用（GIC）和差额利息费用（SIC）将不再可以在税务上抵扣。这一变化适用于所有税务欠款，无论这些欠款源自以往还是未来的所得年度。

目前GIC的利率高达11.17%，这使得ATO的利息成为市场上最昂贵的融资形式之一。与以往不同的是，这些利息支出已无法通过抵税来减少成本。对于许多纳税人来说，继续依赖ATO的分期付款计划，可能将成为一项代价高昂的策略。

再融资ATO税务欠款

企业可以通过银行或其他贷款机构再融资ATO税务欠款，以减少这一政策变化带来的影响。与ATO的GIC或SIC不同，商业贷款的利息支出在符合条件时可能可以抵税，前提是借款资金用于与业务活动相关的支出。

例如，如果贷款用于偿还与企业经营直接相关的税务负债，那么利息支出可能可以抵扣。这类税款包括：

• 所得税
• 商品及服务税（GST)
• 预缴所得税（PAYG instalments）
• 员工代扣税（PAYG withholding）
• 福利税（FBT）

不过，是否可以抵税，取决于基础税务债务的性质以及借款资金的实际用途。在进行再融资之前，务必寻求专业会计意见，因为并非所有再融资的税务贷款利息都符合抵税条件。

个体纳税人

对于个人而言，用贷款偿还ATO税务欠款所产生的利息是否可抵税，主要取决于税务欠款的来源。

• 个体经营者（Sole Traders）：如果您确实在经营一项业务，而税务欠款源自该业务的收入，那么用于偿还这笔税款的贷款利息通常可以抵税。
  
• 雇员或投资者：如果您的税务欠款来自薪资、租金收入、股息或其他投资收益，那么借款支付这些税务欠款的利息不可抵税。不过，再融资仍可能有助于降低总体利息支出，只是不会带来任何税务优惠。

示例：
 Sam是一名经营咖啡馆的个体户，他因咖啡馆的利润而产生了3万澳元的税务欠款。他借款3万澳元来偿还这笔税款，由于这笔欠款完全源自其业务收入，因此贷款利息可以全额抵税。
 然而，如果其中1万澳元的税务欠款来自他兼职工作的薪资收入，那么借款3万澳元中只有三分之二的利息支出可以抵税（对应于业务部分的债务比例）。

公司与信托

对于公司和信托而言，规则与个人类似。

如果公司或信托以自身名义借款来偿还税务欠款（例如所得税、商品及服务税、员工代扣税或福利税负债），只要这些债务与其业务经营有关，贷款利息通常可以抵税。

但如果董事或受益人个人借款来代为支付公司或信托的税务欠款，则该个人贷款利息通常不能抵税，因为这笔借款并非用于其自身的收入获取活动。

合伙企业

在合伙企业的情况下，情况会更加复杂。

如果借款发生在合伙层面，且用于偿还源自合伙企业业务经营的税务欠款，那么该利息通常可以抵税。这包括用于支付商品及服务税、员工代扣税或其他业务相关税务负债的借款。

但如果合伙人个人借款来偿还与其合伙利润分配相关的税务欠款，ATO的立场较为严格。在这种情况下，贷款利息通常不可抵税，因为这被视为个人支出，而非业务支出，即使该合伙企业本身确实在开展业务活动。

重点总结

如今拖欠ATO的税款比以往任何时候都昂贵。从2025年7月1日起，GIC和SIC利息将不再可以抵税，纳税人已无法通过税务优惠来抵消这些成本。

如果您目前正在使用ATO的分期付款计划，或预计未来会有税务负债，建议您重新审视自身的财务状况。通过商业贷款再融资税务欠款，您可能获得以下两大好处：

1. 利率通常低于ATO的GIC利率；
2. 若借款用于业务活动，贷款利息可能可抵税。

不过，并非所有再融资安排都符合抵税条件。对于混合用途的债务（例如部分与业务相关、部分与个人有关），贷款利息抵扣需要按比例分摊。

如果您不确定再融资是否适合自己的情况，建议在安排任何融资前咨询专业税务顾问。通过正确的结构与策略，您可以更有效地管理税务欠款，并避免不必要的成本。

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 Zoe Ma @ Pitt Martin Tax