For you & your family

针对个人与家庭

Temporary reduction in fuel excise

暂时降低燃油税

From

12.01am 30 March 2022

2022年3月30日凌晨12:01分开始

There are a few jokes going around social media about the price of fuel.

最近社交网站上出现了一些针对油价的玩笑。

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As widely predicted, the Government will temporarily reduce the excise and excise-equivalent customs duty rate that applies to petrol and diesel by 50% for 6 months from Budget night. That is, the current 44.2 cents per litre excise rate will reduce to 22.1 cents per litre from Budget night. However, the measure is subject to the passage of the enabling legislation so don’t expect to see a change right away.

正如人们普遍预测的一样,政府将从预算之夜起,将汽油与柴油的消费税和消费税等值关税的税率下降50%,为期6个月。也就是说,目前每升44.2分的消费税将从预算之夜开始降至每升22.1分。不过,该措施取决于授权立法的通过,因此不要期望立即看到变化。

The reduction extends to all other fuel and petroleum based products except aviation fuels.

此次税率降低适用于除航空燃料外的所有其他燃料与石油产品。

At the conclusion of the 6 months on 28 September 2022, the excise and excise-equivalent customs duty rates revert to previous rates including any indexation that would have applied during the 6 month period.

在2022年9月28日,也就是6个月结束时,消费税与消费税等值关税的税率将恢复到以前的税率,该税率将包括在6个月内产生的任何指数变化。

The Australian Competition and Consumer Commission (ACCC) will monitor the price behaviour of retailers to ensure that the lower excise rate is passed on to consumers. The measure comes at a cost of $5.6bn.

澳洲竞争和消费者委员会(ACCC)将会监督零售商的价格变化,以确保消费者可以享用较低的消费税率。该措施的成本为56亿澳元。

Low and middle income cost of living tax offset increase

针对中低收入者的生活成本税务减免

From

1 July 2021 to 30 June 2022

2021年7月1日至2022年6月30日

The low and middle income tax offset (LMITO) currently provides a reduction in tax of up to $1,080 for individuals with a taxable income of up to $126,000.

中低收入者减税政策(简称LMITO)目前将为应税收入上至126,000澳元的个人提供最高1,080澳元的税务抵扣。

The tax offset is triggered when a taxpayer lodges their 2021-22 tax return.

当纳税人在提交2021-22年的税务报表时,将会自动获得减免。

For the 2021-22, the LMITO will be increased by $420 which means that the proposed new rates for individuals are as follows:

在2021-22财政年度,LMITO将增加420澳元的税务减免,具体请参考下方表格:

Taxable income 应税收入Offset 减免
$37,000 or less低于37,000澳元$675675 澳元
Between $37,001 and $48,00037,001 至48,000澳元$675 plus 7.5 cents for every dollar above $37,000, up to a maximum of $1,500超过37,000澳元的部分按每澳元7.5分计算,再加上675澳元,最高1,500澳元
Between $48,001 and $90,00048,001至90,000澳元$1,5001,500澳元
Between $90,001 and $126,00090,001至126,000澳元$1,500 minus 3 cents for every dollar of the amount above $90,000超过90,000澳元的部分按每澳元3分计算,再加上1,500澳元

For business & employers

针对企业与雇主

$120 deduction for every $100 spent on technology

在技术设备上每花费100澳元可获得120澳元的税务抵扣

From

7:30pm AEDT, 29 March 2022 until 30 June 2023

2022年3月19日晚上7:30开始至2023年6月30日

The Government intends to provide a 120% tax deduction for expenditure incurred by small businesses on business expenses and depreciating assets that support their digital adoption, such as portable payment devices, cyber security systems or subscriptions to cloud based services.

为了帮助与支持小型企业,政府打算为企业的一些商业支出,和为了实现电子化所购买的设备折旧方面的支出提供120%的税务抵扣。例如便携式支付设备,网络完全系统和订阅云服务。

The technology boost will be available to small business with an aggregated annual turnover of less than $50 million.

An annual expenditure cap of $100,000 will apply to the boost.

此项技术援助计划仅适用于年总营业额低于5000万澳元的小型企业, 且该项年度支出上限为10万澳元。

The boost for eligible expenditure incurred by 30 June 2022 will be claimed in tax returns for the following income year. The boost for eligible expenditure incurred between 1 July 2022 and 30 June 2023 will be included in the income year in which the expenditure is incurred. That is, the additional deduction available under this measure is expected to be claimed in the 2023 tax return.

在2022年6月30日之前所花费的符合资格的商业支出可以在下一年的年度报表中申报。而在2022年7月1日至2023年6月30日期间所所花费的符合资格的商业支出则可以在支出的那一年申报,也就是2023财政年。

 Resources

·         Media release: Digital and skills tax boost for small businesses

 

Sharing of Single Touch Payroll data

共享工资信息

Sharing of Single Touch Payroll data

As announced prior to the Budget, the Government will commit $6.6 million for the development of IT infrastructure that will enable the ATO to share Single Touch Payroll (STP) data with State and Territory Revenue Offices on an ongoing basis.

正如预算案之前宣布的那样,政府将投入660万澳元用于开发IT基础设施,使澳洲税务局能够与各个州与各个领地的税务处共享上报的工资信息。

The funding will be deployed following further consideration of which states and territories are able and willing to make investments in their own systems and administrative processes to pre-fill payroll tax returns with STP data in order to reduce compliance costs for businesses.

此项措施将会在进一步考虑后帮助那些愿意自己投资和开发申报工资信息系统的州和领地减少申报成本。

Education, skills & training 教育,技术与培训

$120 deduction for every $100 spent on skills and training

在技术与培训上每花费100澳元可获得120澳元的税务抵扣

From7:30pm AEDT, 29 March 2022 until 30 June 20242022年3月29日晚上7:30开始至2024年6月30日

The Government intends to provide a 120% tax deduction for expenditure incurred by small businesses on external training courses provided to employees. The deduction will be available to small business with an aggregated annual turnover of less than $50 million. External training courses will need to be provided to employees in Australia or online, and delivered by entities registered in Australia.

若小型企业为员工提供外部培训课程,政府可为相关支出提供120%的税务减免。此项免仅适用于年营业额低于5000万澳元的小型企业。外部培训课程需要提供给在澳洲工作或线上工作的员工,且培训机构为澳洲注册机构。

Some exclusions will apply, such as for in-house or on-the-job training and expenditure on external training courses for persons other than employees.

有些情况除外,例如对内部培训或岗位培训, 或为员工以外的人进行的外部培训课程支出。

We assume there will need to be a nexus between the employee’s employment and the training program undertaken for the boost, although we are waiting on further details of this initiative to be released.

虽然该计划的进一步细节还未发布,但是我们认为员工的就业和获得此次抵扣的培训课程支出之间需要有一定的联系。

The boost for eligible expenditure incurred by 30 June 2022 will be claimed in the tax return for the following income year (that is, the 2023 tax return). The boost for eligible expenditure incurred between 1 July 2022 and 30 June 2024, will be included in the income year in which the expenditure is incurred.

在2022年6月30日之前所产生的符合资格的支出将在下一个财政年(也就是2023财年)进行申报。而在2022年7月1日至2024年6月30日期间产生的符合资格的支出可以在支出当年进行申报。

 Resources

Media release: Digital and skills tax boost for small businesses

 

The government & regulators

政府与监管机构

Visa rule changes

签证规则的变化

The pandemic has created a scarcity of labour. As a result, the Government is relaxing certain work restrictions for a range of visas including eligible Student and Working Holiday Maker (WHM) visa holders, and extended visas for certain engineering graduates negatively affected by COVID-19 travel restrictions.

此次新冠疫情造成了大量劳力短缺。政府正在放款对一些工作签证的限制,包括符合条件的学生签和打工度假签证,并为一些因为疫情而受到影响的工程专业毕业生延期签证。

International students and WHM visa holders who bring forward their arrival to Australia will be refunded the Visa Application Charge for Student visa holders who arrive in Australia between 19 January 2022 and 19 March 2022, and for WHM visa holders who arrive in Australia between 19 January 2022 and 19 April 2022, inclusive.

在2022年1月19日至2022年3月19日期间抵达澳洲的学生签持有者,和在2022年1月19日至2022年4月19日期间抵达澳洲的打工度假签证持有者,政府将退还其签证的申请费用。

And, the Government will also increase country caps for Work and Holiday visas by 30% in 2022-23, increasing overall places available by around 11,000.

此外,政府还将在2022-23年将工作和度假签证的国家上限增高30%。使总体可用名额增加约11,000个。

The Government has stated that it will also “clarify the tax treatment for income earned by workers under the Australian Agriculture Visa scheme established in MYEFO 2021-22 to respond to workforce shortages in the agriculture and primary industry sectors.”

政府表示,他们还将“明确根据MYEFO 2021-22所制定的澳洲农业签证计划和对工人收入的税收待遇,以应对农业和第一产业部门的劳力短缺问题。

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

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