随着2025报税季临近，澳大利亚税务局（ATO）再次提醒纳税人，在申报与工作相关的支出时务必要谨慎。此前，已有多项可疑的申报被ATO指出，这些支出大多未能满足“必须与收入产生有直接关系”的基本条件。

不应申报的扣除项：ATO近期查处案例

ATO在审查中发现了一些明显不合理的报税扣除，这些申报普通人一看会觉得不合理。以下是部分真实案例：

• 汽车修理工：试图将空气炸锅、微波炉、吸尘器、电视和游戏设备申报为工作相关工具支出。
• 卡车司机：称由于天气炎热，工作途中购买泳衣属于“必要支出”。
• 时尚零售经理：为出席工作相关活动，申报了价值超过一万澳元的奢侈品牌服饰和配饰。

这些申报均被ATO驳回。税务局判定这些开支属于私人性质，和可征税收入的获取无直接联系。

重点提醒：仅因为你在工作中使用了某件物品，并不意味着它符合扣除条件。该费用必须与你的收入获取活动有明确且直接的关联。

如果您对某项支出是否可以扣除心存疑虑，那么更安全的做法是不要在税表中申报，或咨询注册税务会计师，获取专业建议。

ATO 2025重点审查方向：纳税人须知

为帮助纳税人合规申报，ATO公布了2025年度重点关注的几个领域：

1. 与工作相关的支出（Work-Related Expenses）

• 所有扣除必须与收入直接相关，并有收据或发票等证据支持。
• 工作中产生的支出不等同于“可扣除”，大部分私人支出不具备扣除资格。

例如：若您个人网络有30%的时间用于工作，只能申报相应30%的费用。

2. 居家办公支出（Working from Home Deductions）

若要符合资格，纳税人必须证明因居家办公而产生了额外费用。ATO允许以下两种方式计算扣除：

a）固定费率法（Fixed Rate Method – 每小时70分澳分）

• 涵盖电费、燃气费、网费、电话费、办公用品等支出；即使没有专用的家庭办公室也可以申报；
• 必须保留实际工作时间的完整记录，仅凭估算不够；
• 可额外申报部分办公资产的折旧（如办公椅、显示器等）。

b）实际支出法（Actual Cost Method）

• 可申报符合条件的实际支出金额；
• 需要保留完整证据，例如收据、使用记录等；
• 虽然可能带来更高的扣除额，但记录要求更严格。

注意：不能重复申报。若选择固定费率法，则不能再另行申报相同项目的实际支出。

3. 多重收入来源（Multiple Income Streams）

无论您是副业兼职、自由职业者，还是从事“零工经济”平台（如Uber、Airtasker、OnlyFans等），所有收入都必须如实申报。

不同收入来源会有相应不同的可扣除支出，但关键在于保留完整记录。

例如：一名自由平面设计师可以申报软件订阅费和设计工具的费用，但不能申报健身房会员费或“为了给客户留下好印象”购买的时尚单品。

结语：一次做对，避免风险

税务法规很复杂，即便是有意遵守税法的纳税人也可能出错。一项不合规的扣除不仅会导致退税减少，还可能使您的纳税申报表被选中进行审计，甚至产生罚款和利息。

建议：如果您不确定某项支出是否可申报，或在准备税表时需要帮助，请随时与我们联系。提前核实总胜过事后追悔。

需要协助？

我们可协助您在财年结束前全面审查税务状况，帮助您最大化节税机会并降低合规风险。欢迎联系我们，获取量身定制的税务建议。

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会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 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

As the 2025 tax season approaches, the Australian Taxation Office (ATO) has issued a timely reminder for taxpayers to tread carefully when claiming work-related expenses. This comes after a number of questionable claims were recently flagged — many of which failed to meet the basic requirement of being clearly tied to income-producing activities.

What Not to Claim: Recent ATO Crackdowns

Recent reviews by the ATO have revealed several inappropriate deductions, which the average person wouldn’t think they’re fair or reasonable. Here are real examples from recent ATO reviews:

• Mechanic: Tried to deduct air fryer, microwave, vacuum cleaner, TV, and gaming equipment as work-related tools.
  
• Truck Driver: Claimed swimwear as a necessity for driving in hot weather.
  
• Fashion Retail Manager: Lodged over $10,000 in luxury clothing and accessories for work related events.

In each case, these claims were disallowed. The ATO ruled the expenses to be private in nature and not directly related to earning assessable income.

Key takeaway: Just because you use an item at work doesn’t make it deductible. The expense must have a clear and direct connection to your income-earning activities.

When in Doubt: Leave It Out

If you’re ever uncertain whether something is deductible, it’s safer to either:

• Leave it out of your tax return, or
• Speak to a registered tax agent for tailored advice.

ATO’s 2025 Focus Areas: What You Need to Know

To help taxpayers stay compliant, the ATO has outlined its priority areas for the 2025 tax year:

1. Work-Related Expenses

Claims must be directly related to earning income and supported by evidence such as receipts or invoices. Just because an expense is incurred while working doesn’t automatically make it deductible — personal and private costs are generally not allowed.

Example: If you use your personal internet 30% of the time for work, you can only claim 30% of the costs.

2. Working from Home (WFH) Deductions

To qualify, taxpayers must demonstrate that they incurred additional expenses as a result of working from home. The ATO offers two calculation methods for WFH deductions:

a) Fixed Rate Method (70 cents/hour)

• Covers electricity, gas, internet, mobile and home phone use, and stationery. You are allowed to claim these even without a dedicated home office.
• You must keep a detailed log of your actual work hours — estimates are not sufficient.
• You can separately claim the decline in value of assets like office chairs or monitors.

b) Actual Cost Method

• Allows you to claim the exact amount spent on eligible WFH expense.
• Requires comprehensive documentation, including receipts and records of usage.
• This method allows for potentially larger claims, but has stricter substantiation requirements.
  

Important: You can’t  claim expenses twice — if you use the fixed rate method, you can’t also claim those same expenses separately under the actual cost method.

3. Multiple Income Streams

Whether you’re juggling a side hustle, freelance work, or gig economy jobs (like Uber, Airtasker, or OnlyFans), all income must be fully declared.

Each income stream may have its own set of allowable deductions, but again, records are key.

Example: A freelance graphic designer may claim software subscriptions and design tools, but not gym memberships or fashion items “for client impressions.”

Final Thoughts: Get it Right the First Time

Tax laws can be complex, and even well-meaning taxpayers can get it wrong. A disallowed deduction could not only reduce your refund — it may also flag your return for audit, leading to penalties or interest.

Tip: If you’re unsure whether an expense qualifies or need assistance preparing your tax return, don’t hesitate to get in touch. It’s always better to check first than risk a deduction being denied.

Need Help?

We can assist you in reviewing your tax position before year-end to ensure you’re making the most of the opportunities available while reducing your exposure to compliance risks. Contact us today for a tailored review.

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

随着澳洲财年即将结束，现在正是审查您税务状况的最佳时机。以下我们将概述一些可用于个人税务最大化抵扣额的策略，并提醒您注意澳洲税务局（ATO）目前重点审查的高风险领域。

最大化抵扣额的关键策略

1. 养老金（Superannuation）缴纳

如果您希望增加退休养老金，并且您的养老金余额允许，在6月30日之前可考虑个人自愿的税前（concessional）养老金缴纳。
 2024–25财年的税前养老金缴纳上限为 $30,000，包括雇主缴纳的养老金保证金、薪资牺牲安排（salary sacrifice）金额，以及您打算申报扣税的个人缴纳金额。

如果您在2024年6月30日的总养老金余额低于 $500,000，那么您可能有资格在2024–25财年使用过去五年未使用的缴纳额度作为个人缴纳。例如，若每年有 $8,000 的剩余额度，今年则可能额外缴纳 $40,000，并全额申报抵税。

申报养老金缴纳的税务抵扣需满足以下条件：

• 年龄未满75岁；
  
• 向您的养老金基金提交《意向申报扣税通知》（Notice of Intent to Claim）；
  
• 在报税前收到养老金基金的确认回执。
  

若您的年龄在67至74岁之间，还需满足工作测试条件（即在一个连续的30天内工作至少40小时），个别情况可能有豁免。

此外，如果您配偶的应税收入低于 $37,000，且符合条件，您可以为其缴纳养老金并获得最高 $540 的税务抵免。

如果您在本财年出售股票或房产并产生了资本增值，进行养老金缴纳也可能帮助减少应缴税额。

2. 慈善捐赠

向已注册的可扣税慈善机构（DGR）捐赠 $2或以上 的款项可以抵税。您的边际税率越高，节税效果越明显。例如，一个年收入为 $120,000 的人捐赠 $10,000 可节税约 $3,250；而收入超过 $180,000 的人可节税 $4,500（不含Medicare Levy）。

请注意，捐赠必须是出于自愿，且不能换取商品或服务。若涉及慈善拍卖或活动，还需遵循特定规则。

您也可以考虑通过设立公共或私人捐赠基金（Public/Private Ancillary Fund） 来进行结构化慈善捐赠，即时享有抵扣，并实现长期公益效益。

3. 投资房产的税务抵扣

如果您拥有投资房产，通过申请折旧报告（Depreciation Schedule） 可帮助最大化资产折旧抵扣，特别适用于新建物业或大面积装潢的房产。

ATO关注的高风险领域

1. 居家办公的费用申报

ATO仍在密切审查居家办公相关费用的申报情况。您可以选择以下两种方式之一：

• 固定费率法：按照每小时 $0.70 计算，涵盖能源、电话、网络和办公用品等开支。必须保留实际工作小时的详细记录，ATO不接受估算。
  
• 实际费用法：按比例申报真实开支，需保留收据，并记录连续四周的工作日记作为代表性工作模式。
  

注意：咖啡、零食、卫生纸等生活用品即使在工作时间使用，也不能抵税。

2. 投资房产的开支申报

申报房产开支必须建立在房产真正用于出租的基础上。如果房产用于亲友居住、暂时下市或租金设置不合理，则相关抵扣可能被否定。

ATO当前重点审查：

• 贷款利息的分摊：只有用于购置或改善出租房产的贷款部分，其利息可抵扣。若贷款被用于私人用途（如旅游、学费等），需将相关利息剔除。
  
• 维修与资本改善的区别：修复因租赁使用而导致的损坏可立即抵扣；而如更换整个屋顶等属于资本改善，需分年折旧。购房初期的整修也不能立即抵扣。
  
• 共有产权的收入与开支申报：应根据法定持有比例申报收入和费用。比如联名持有一般为各50%，与谁实际支付费用无关。

3. 零工经济收入申报

通过 Airbnb、Uber、YouTube 或 OnlyFans 等平台获得的收入必须申报，即使资金仍在平台账户中未提现。

自2023年7月1日起，网约车和短租平台需向ATO直接报告收入数据；2024年7月1日起，其他数字平台也将纳入报告范围。如果您有尚未申报的收入，请尽早主动申报，以避免罚款和利息。

需要协助？

我们可协助您在财年结束前全面审查税务状况，帮助您最大化节税机会并降低合规风险。欢迎联系我们，获取量身定制的税务建议。

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会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 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

As the end of the financial year approaches, now is the ideal time to review your personal tax position. Below we highlight strategies to maximise your deductions and outline areas under increased scrutiny from the Australian Taxation Office (ATO).

Key Strategies to maximise deduction

1. Superannuation Contributions

If you’re focused on growing your superannuation and your balance allows, consider making a personal concessional contribution before 30 June. The concessional contributions cap for 2024–25 is $30,000 and includes employer super guarantee payments, salary sacrifice amounts, and personal contributions for which you intend to claim a tax deduction.

If your total super balance was below $500,000 on 30 June 2024, you may be eligible to use unused concessional cap amounts from the previous five financial years in 2024-25 as a personal contribution.. For example, if you have $8,000 of unused cap each year, you may be able to contribute an extra $40,000 this year and claim the full amount as a deduction.

To claim a tax deduction:

• You must be under 75.
  
• Submit a ‘Notice of Intent to Claim’ form to your super fund.
  
• Receive confirmation from the fund before lodging your tax return.

If you’re aged 67–74, the work test applies (40 hours worked over 30 consecutive days in the financial year), though exemptions may apply in some cases.

Additionally, if your spouse earns less than $37,000 and eligibility criteria are met, you could claim a tax offset of up to $540 by contributing to their super.

Super contributions can also help reduce tax on capital gains realised from the sale of shares or property.

2. Charitable Giving

Donations of $2 or more to registered deductible gift recipients (DGRs) are tax-deductible. The higher your marginal tax rate, the greater your tax saving—for instance, a $10,000 donation could save $3,250 for someone earning $120,000, or $4,500 for someone on $180,000+ (excluding Medicare levy).

Donations must be voluntary and not linked to goods or services received in return. Special rules apply for charity auctions and events.

Consider structured giving through a public or private ancillary fund, which can allow for immediate deductions and ongoing philanthropic impact.

3. Investment Property Deductions

If you own a rental property, a depreciation schedule can help maximise deductions by quantifying the decline in value of eligible assets over time. This is particularly relevant for newer properties or those with significant fixtures.

ATO Watchlist: Common Risk Areas

1. Working from Home Claims

Work-from-home expenses continue to attract ATO attention. You can claim using:

• Fixed-rate method: 70 cents per hour worked from home, covering energy, phone, internet, and consumables. You must maintain detailed records of actual hours worked—estimates are not acceptable.
  
• Actual cost method: Claim the work-related portion of specific expenses. Requires receipts and at least 4 weeks of diary records to establish a typical work pattern.

Items like coffee, snacks, and household goods remain non-deductible—even if used during work hours.

2. Rental Property Expenses

To claim deductions on rental property expenses, the property must be genuinely available for rent. Claims made while the property is occupied by friends/family, off the market, or overpriced may be denied.

Key ATO focus areas include:

• Loan interest apportionment: Only interest on the portion of a loan used for income-producing purposes (e.g., property purchase or improvement) is deductible. Funds redrawn for private expenses (e.g., holidays, school fees) must be excluded.
  
• Repairs vs. capital improvements: Immediate deductions are allowed for repairs that restore the property due to wear and tear from rental use. Capital improvements (e.g., replacing an entire roof) must be depreciated over time. Initial repairs when purchasing a property are not deductible.
  
• Co-ownership: Expenses and income must be reported in line with legal ownership. For joint tenants, this is typically 50/50. Who paid the expenses is irrelevant.

3. Gig Economy Income

Earnings from platforms like Airbnb, Uber, YouTube, or OnlyFans must be declared—even if held in a platform wallet and not yet withdrawn.

Since 1 July 2023, ride-sharing and short-stay accommodation platforms have been reporting income data directly to the ATO. From 1 July 2024, this extends to other digital platforms. If you’ve received income that hasn’t yet been reported, disclose it now to avoid penalties and interest.

Need Help?

We can assist you in reviewing your tax position before year-end to ensure you’re making the most of the opportunities available while reducing your exposure to compliance risks. Contact us today for a tailored review.

Pitt Martin Group is a CPA accounting firm, 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 Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered 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

行政复审法庭（ART）维持了澳大利亚税务局（ATO）对一名纳税人的决定，认定其在相关年度拥有澳大利亚的住所（domicile），因此根据《1936年所得税评估法》第6(1)条（ITAA 1936）的规定，被视为澳大利亚的税务居民。（Quy 与 税务专员案（税务与商业）[2025] ARTA 174（2025年2月28日））

背景情况

该纳税人Quy先生于1978年来到澳大利亚，后来成为澳大利亚公民。从约1986年起，他在澳从事工程师工作。1998年，Quy先生因工作原因移居迪拜，随行的还有他的妻子和三个孩子。大约在2009年，全家搬回了珀斯。2015年，Quy先生再次前往迪拜工作，妻子偶尔与其在迪拜同住，而子女则继续留在澳大利亚。

在2016至2020这五个收入年度中，Quy先生每年在澳停留时间为29至119天不等，而其妻子则在澳大利亚停留的时间更长，每年在183至343天之间。值得注意的是，Quy先生在珀斯保留了一处自住房产，在悉尼还拥有两套投资房产，并继续维持澳大利亚的银行账户、私人医保和车辆注册。

ATO根据上述情况作出纳税评估，认定其为澳大利亚税务居民。Quy先生对此提出异议，主要是为了申请退还其工资收入中预扣的PAYG税款。

关键争议

本案的核心问题是：在相关年度内，Quy先生是否根据通常居住测试（ordinary concepts test）或住所测试（domicile test）构成澳大利亚税务居民。

纳税人主张，在相关年度他并不居住在澳大利亚，且其住所也不在澳大利亚。即使住所仍在澳大利亚，他也已在迪拜建立了永久居所，不应被视为澳大利亚税务居民。

最初，行政上诉法庭（AAT）支持税务局的立场，认为尽管Quy先生人在迪拜，但仍根据“通常居住测试”构成居民。AAT指出，他的妻子持续居住在珀斯、家庭住宅保持不变、他定期返回澳洲，这些都表明他将澳大利亚视为长期家园。

随后，Quy先生上诉至联邦法院。法院认为AAT在适用测试时存在错误，不应关注纳税人是否“永久或无限期地打算留在澳洲”，而应审查其是否“将某地视为自己的家”（home for the time being）。案件随后被发回ART重新审理。

复审结论

ART在复审中认为，Quy先生不符合通常居住测试。根据其长期在迪拜工作的安排、连续多年长期离澳的情况，可判断他在相关期间并未将澳大利亚视为自己的“家”。

然而，ART认为，Quy先生符合住所测试下的居民认定。尽管人不在澳，但他在澳大利亚的持续联系——包括财产所有权、经济利益和家庭关系——表明他没有断绝与澳大利亚的联系，也没有在国外建立一个永久的家。

此案与Harding诉税务专员案中的纳税人情况不同。后者清晰展示了长期在海外定居的明确意图，而Quy 先生的搬迁主要是由于短期至中期的工作派遣所驱动，缺乏足以取代其澳大利亚住所的永久性。

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会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 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

The Administrative Review Tribunal (ART) has upheld the ATO’s position, confirming that the taxpayer, Mr Quy, maintained a domicile in Australia and was therefore a resident of Australia for tax purposes under section 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936). (Quy and Commissioner of Taxation (Taxation and business) [2025] ARTA 174 (28 February 2025))

Background

Mr Quy first arrived in Australia in 1978 and later became an Australian citizen. From around 1986, he worked as an engineer. In 1998, he relocated to Dubai for work, accompanied by his wife and three children. Around 2009, the family returned to Perth. Then, in 2015, Mr Quy moved back to Dubai for employment, while his wife joined him intermittently and their children remained in Australia.

During the income years 2016 to 2020, Mr Quy spent between 29 and 119 days each year in Australia, whereas his wife spent significantly more time in the country—between 183 and 343 days annually. Notably, Mr Quy maintained a residence in Perth and held two investment properties in Sydney. He also kept active bank accounts in Australia, private health insurance, and vehicle registrations.

The ATO issued tax assessments for those years on the basis that Mr Quy was a resident for Australian tax purposes. Mr Quy objected, primarily seeking a refund of PAYG amounts withheld.

Key Issues

The central issue was whether Mr Quy qualified as a resident under either the ordinary concepts test or the domicile test.

Mr Quy argued that he was not a resident under either test. He claimed that he did not reside in Australia and that, if he retained an Australian domicile, then his permanent place of abode had shifted to Dubai.

Initially, the Administrative Appeals Tribunal (AAT) sided with the Commissioner, concluding that despite his physical presence in Dubai, Mr Quy was still a resident under the ordinary concepts test. The AAT highlighted his strong ongoing ties to Australia—his wife’s residence in Perth, the maintained family home, his regular returns, and his apparent long-term connection to the country.

Mr Quy appealed this decision to the Federal Court. The Court found the AAT had incorrectly applied the test by focusing on whether he intended to reside in Australia “permanently or indefinitely,” rather than whether he treated Australia as his home “for the time being.” The matter was referred back to the ART.

Tribunal Decision on Remittal

Upon review, the ART found that Mr Quy was not a resident under the ordinary concepts test. The Tribunal pointed to objective indicators—such as the nature of his overseas employment and the length and consistency of his absences from Australia—as evidence that he did not regard Australia as his home during the relevant period.

However, under the domicile test, the Tribunal concluded that Mr Quy was still a tax resident. Despite his physical absence, his ongoing ties to Australia—including property ownership, financial interests, and family connections—demonstrated he had not severed his residential ties or established a permanent home abroad.

In contrast to the taxpayer in Harding v Commissioner of Taxation, who had shown a clear and sustained intent to live overseas indefinitely, Mr Quy’s relocations were primarily driven by short- to medium-term work assignments and lacked the permanence required to displace his Australian domicile.

Pitt Martin Group is a CPA accounting firm, 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 Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered 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

澳大利亚税务局（ATO）提醒非营利组织(NFPs)，提交非营利组织自我审查申报表的截止日期即将到来。在 2023-24 收入年度自我评估为免征所得税的非慈善性非营利组织必须在 2025 年 3 月 31 日之前完成并提交报税表。

所得税豁免资格

如果非慈善性非营利组织的核心活动符合《1997 年所得税评估法》（ITAA 1997）第 50 分部规定的八个类别之一，则有资格获得所得税豁免。虽然该免税资格标准保持不变，但提交非营利组织自我审查申报表的要求是一项新的合规义务。这代表着非营利组织必须首次正式向澳大利亚税务局通报其资格。

维护管理文件

为了维持所得税豁免资格，非营利组织必须确保其管理文件（例如章程、规则手册、信托契约或协会章程）明确体现其非营利组织的地位。这些文件必须清楚表明该组织不得将利润或资产分配给会员或私人，除非是出于对提供服务或代表组织支付费用的合法补偿。

如果非营利组织的现行管理文件不包含这些规定，该组织可在 2025 年 6 月 30 日之前更新这些文件。尽管有这一宽限期，但只要非营利组织未向成员分配任何收入或资产，仍可在 2024 收入年度自行评估为免征所得税。

常见误区澄清

澳大利亚税务局已更新其网站，以澄清有关非营利组织免税的常见误解。以下是关键要点：

1. 并非所有NFP都享有所得税豁免 – 只有获得ATO认可的注册慈善机构以及符合自行评估标准的非慈善类NFP才可享受税收豁免。
2. NFP自行审核申报表有多种提交方式 – NFP可通过三种方式提交申报表：通过ATO在线门户、ATO电话服务，或由注册税务代理代为提交。
3. 只有授权人员可以在线提交申报表 – 只有在ATO“在线服务”系统中获得授权访问的个人才能提交NFP自行审核申报表。
4. 不确定NFP是否具有慈善性质仍需提交申报 – 如果NFP不确定其是否属于慈善机构，仍需完成自行审核申报，并在回答“慈善目的”问题时选择“是”或“不确定”。

关于税务豁免类别的更多信息

ATO还提供了针对特定类别的免税非营利组织类别的最新信息，包括那些涉及教育、就业和资源开发的非营利组织。在这些领域运营的非营利组织应查看澳大利亚税务局的最新指南，以确保符合相关的豁免要求。

如需了解更多详情，请同专业人士联系，以寻求有关免税标准和合规义务的最新更新。

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会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 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

The Australian Taxation Office (ATO) is reminding not-for-profit (NFP) organisations of the approaching deadline for lodging their NFP self-review return. Non-charitable NFPs that self-assess as income tax exempt for the 2023-24 income year must complete and submit their return by 31 March 2025.

Eligibility for Income Tax Exemption

Non-charitable NFPs may qualify for an income tax exemption if their core activities align with one of the eight categories specified in Division 50 of the Income Tax Assessment Act 1997 (ITAA 1997). Although the eligibility criteria for this exemption remain unchanged, the requirement to submit the NFP self-review return is a new compliance obligation. This marks the first instance in which NFPs must formally notify the ATO of their eligibility.

Maintaining Governing Documents

To maintain eligibility for income tax exemption, NFPs must ensure that their governing documents (such as constitutions, rule books, deeds of trust, or articles of association) clearly reflect their NFP status. These documents must explicitly state that the organisation cannot distribute profits or assets to members or private individuals, except in cases of legitimate reimbursements for services rendered or expenses incurred on behalf of the organisation.

If an NFP’s current governing documents do not contain these provisions, the organisation has until 30 June 2025 to update them accordingly. Despite this grace period, NFPs may still self-assess as income tax exempt for the 2024 income year, provided they have not distributed any income or assets to members.

Addressing Common Myths and Misconceptions

The ATO has updated its website to clarify common misunderstandings regarding NFP tax exemption. Here are some key points:

1. Not all NFPs are income tax exempt – Only registered charities endorsed by the ATO and non-charitable NFPs that meet the self-assessment criteria qualify for an exemption.
2. Multiple ways to lodge the self-review return – NFPs have three options for submission: via the ATO online portal, the ATO phone service, or through a registered tax agent who can lodge on their behalf.
3. Only authorised individuals can lodge the return online – The NFP self-review return can only be lodged by individuals who have been granted authorised access in the ATO’s Online Services system.
4. Uncertainty about charitable status still requires lodgement – If an NFP is unsure whether it qualifies as a charity, it must still complete the self-review return and select either ‘Yes’ or ‘Unsure’ when responding to the charitable purposes question.

Further Guidance on Exempt Categories

The ATO has also provided updated information on specific categories of tax-exempt NFPs, including those involved in education, employment, and resource development. NFPs operating in these sectors should review the ATO’s latest guidance to ensure compliance with the relevant exemption requirements.

For more details, NFPs are encouraged to seek advice from tax practitioners for the latest updates regarding tax exemption criteria and compliance obligations.

Pitt Martin Group is a CPA accounting firm, 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 Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered 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

澳大利亚政府已宣布计划为大型养老金基金引入强制性标准，旨在提高死亡抚恤金发放的效率并且更加人性化。这引发了一个思考：去世后发放养老金是否存在难题？

死亡时养老金分配面临的挑战

澳大利亚的养老金行业已发展成为规模达 4.1 万亿澳元的巨大产业。然而，当个人去世时，其养老金并不会自动成为其遗产的一部分。相反，养老金基金受托人会根据基金规则、养老金法以及死者所作的有效死亡抚恤金提名来决定如何分配死亡抚恤金。

社会广泛对获取这些资金的延迟问题的担忧日益增加。在 2021 年至 2023 年期间，澳大利亚金融投诉管理局（AFCA）记录的有关养老金死亡抚恤金的投诉增加了七倍，其中延迟是主要问题。虽然许多养老金基金会在三个月内发放抚恤金，但在某些情况下，受益人要等上一年多才能收到款项。现行的养老金法仅要求在“切实可行的情况下尽快”支付抚恤金，但并未明确具体的时间框架。

确保您的养老金支付给正确的受益人

处理养老金死亡抚恤金可能很复杂。除非有有效的死亡抚恤金指定，否则养老金基金受托人有权决定谁来领取这笔钱。如果成员未作出有效的指定或现有的指定失效，受托人可以将养老金支付给任何符合条件的依赖人或死者的遗产。

为了确保您的养老金按照您的意愿分配，了解四种主要的死亡抚恤金指定类型至关重要：

1. 具有约束力的死亡抚恤金指定: 这在法律上要求受托人将养老金直接支付给指定的受益人。大多数具有约束力的指定在三年后失效，除非明确指定为不会失效。
2. 不失效的具有约束力的死亡抚恤金指定: 如果基金的信托契约允许，这种指定将无限期有效，除非被撤销。它确保指定的受益人将获得养老金，而无需受托人行使自由裁量权。
3. 非约束力死亡抚恤金指定: 这可作为受托人的指导方针，但不能保证被提名的个人一定能获得养老金。受托人仍可行使酌情权，将抚恤金分配给其他符合条件的受益人或遗产。
4. 继受受益人: 如果您正在领取养老金，您可以指定一名继受受益人。在您去世后，养老金支付将自动转给被指定的个人，通常是配偶或未满 18 岁的受抚养子女。

谁可以领取您的养老金？

养老金可以分配给受抚养人、法定代表（如遗产执行人）或与死者存在相互依赖关系的人。根据养老金法，“受抚养人”包括：

• 配偶
• 子女（不论年龄）
• 与死者存在相互依赖关系的个人，即他们相互提供经济支持或照顾。

死亡抚恤金未指定的后果

如果在去世时没有有效的死亡抚恤金指定，养老金基金受托人将根据相关州或地区的法律确定受益人。在大多数情况下，抚恤金将分配给养老金受抚养人或遗产的合法代表，按照遗嘱进行分配。

常见问题和延误

许多法庭案件对死亡抚恤金提名的有效性提出了质疑，这往往导致代价高昂且旷日持久的纠纷。为确保提名有效，需注意以下几点：

• 必须以书面形式作出，签名并注明日期。
• 必须有有效的见证人。
• 应使用被提名人的法定全名。
• 如果将抚恤金指定给遗产，措辞必须符合法律规定。

当提名缺失、过期或无效时，往往会引发延误。此外，当有多名索取人时，可能会出现纠纷，这要求受托人在做出决定前处理复杂的家庭关系。

关键要点：立即行动保护您的受益人

无论年龄大小，定期审查您的养老金死亡抚恤金的提名以确保其符合您当前的意愿至关重要。谨慎确认您的提名类型是否恰当、是否有效的且是最新的。虽然处理死亡抚恤金时仍可能出现延误，但提前做好清晰且合法有效的指定安排，能够大大加快处理速度，并为本已处于艰难时刻的亲人们减轻压力。

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会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 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

The Australian Government has announced plans to introduce mandatory standards for large superannuation funds aimed at improving the efficiency and compassion of death benefit payouts. This raises the question: Is there a problem with paying out superannuation when a member passes away?

The Challenge of Distributing Superannuation Upon Death

Superannuation in Australia has grown to an enormous $4.1 trillion industry. However, when an individual passes away, their super does not automatically become part of their estate. Instead, the super fund trustee determines how the death benefit is distributed based on the fund’s rules, superannuation laws, and any valid death benefit nominations made by the deceased.

Concerns about delays in accessing these funds have been increasing. Between 2021 and 2023, the Australian Financial Complaints Authority (AFCA) recorded a sevenfold rise in complaints regarding superannuation death benefits, with delays being the primary issue. While many superannuation funds distribute benefits within three months, in some cases, beneficiaries have waited over a year to receive payments. Current superannuation laws only require that benefits be paid “as soon as practicable,” without specifying a clear timeframe.

Ensuring Your Superannuation Goes to the Right Beneficiary

Handling superannuation death benefits can be complex. Unless a valid death benefit nomination is in place, the super fund trustee retains discretion over who receives the funds. If a member has not made a valid nomination or let an existing nomination lapse, the trustee may distribute the superannuation to any eligible dependents or to the deceased’s estate.

To ensure your superannuation is distributed according to your wishes, it is crucial to understand the four main types of death benefit nominations:

1. Binding Death Benefit Nomination
   • This legally requires the trustee to pay the superannuation directly to the nominated beneficiary.
   • Most binding nominations expire after three years unless it is specified as non-lapsing.
2. Non-Lapsing Binding Death Benefit Nomination
   • If permitted by the fund’s trust deed, this nomination remains in place indefinitely unless revoked.
   • It ensures that the nominated beneficiary will receive the super without trustee discretion.
3. Non-Binding Death Benefit Nomination
   • This serves as a guideline for the trustee but does not guarantee the nominated individual will receive the super.
   • The trustee can still exercise discretion and allocate the benefit to another eligible dependant or the estate.
4. Reversionary Beneficiary
   • If you are receiving a superannuation pension, you can nominate a reversionary beneficiary.
   • Upon your passing, pension payments will automatically transfer to the nominated individual, usually a spouse or dependent child under 18.

Who Can Receive Your Superannuation?

Superannuation can be distributed to a dependant, a legal representative (such as the executor of the estate), or someone in an interdependency relationship with the deceased. A “dependant” under superannuation law includes:

• A spouse
• A child (regardless of age)
• An individual with whom the deceased had an interdependency relationship, meaning they provided financial support or care to each other.

The Consequences of Not Making a Nomination

If no valid nomination is in place at the time of death, the super fund trustee will determine the recipient based on relevant state or territory laws. In most cases, the benefit will be distributed to a superannuation dependant or the estate’s legal representative for allocation according to the Will.

Common Issues and Delays

Numerous court cases have challenged the validity of death benefit nominations, often resulting in costly and prolonged disputes. To ensure a valid nomination:

• It must be in writing, signed, and dated.
• It must be correctly witnessed.
• The nominee’s full legal name should be used.
• If directing the benefit to the estate, the wording must be legally precise.

Delays often arise when nominations are missing, expired, or invalid. Additionally, disputes can occur when multiple claimants are involved, requiring trustees to navigate complex family relationships before making a decision.

Key Takeaway: Act Now to Protect Your Beneficiaries

Regardless of age, it is essential to review your superannuation nominations regularly to ensure they align with your current wishes. Confirm that your nomination type is appropriate, valid, and up-to-date. While delays in processing death benefits may still occur, having a clear and legally sound nomination in place can significantly expedite the process and alleviate stress for your loved ones during an already difficult time.

Pitt Martin Group is a CPA accounting firm, 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 Australian Society of Certified Practising Accountants (CPA), Australian Taxation Registered 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