Whilst a number of measures will present business opportunities both in existing (housing and infrastructure) and emerging sectors (green and renewable transitions), 只有一些短期的税收变化, 将更多的注意力和资金放在合规和反避税项目上. 像往常一样, t在这里 are also other initiatives around both migration and tertiary education and apprenticeships that whilst not directly tax-related, 是否会对业务运营产生直接或间接的影响.
澳门赌场官网制造的未来
的 biggest new business measures are in the Government’s plan to reshape the economy and the country as an “indispensable part” of the transition to green and renewable energy on the path to Net Zero by way of the 澳门赌场官网制造的未来 policy.
从税收的角度来看, “未来”是关键字, with a large portion of the Government’s announced investment coming in the form of Production 税 Incentive credits available to support refining and processing of 31 critical minerals, 以及氢生产税收激励. Credits and incentives are available from 2027-28 and are viewed as industry-building investments. As yet, t在这里 are no specific details on how these incentives will be implemented.
Other aspects of the Future Made policy relate to funding for investments in innovation, 科学和数字能力, attracting investment and promoting “sustainable finance markets” in Australia and for the development of a skilled and diverse 工作force and trade partnerships.
小企业$20,000即时资产核销延长至2025年6月30日
In what has become an annual tradition, the Government will once again, for small businesses with 总营业额低于1000万美元, 保留20美元的即时资产冲销门槛,在2025年6月30日之前安装的准备使用的资产.
20美元,000门槛将适用于每项资产, 因此，小企业可以立即注销多项资产. 资产价值20美元,000 or more (which cannot be immediately deducted) can continue to be placed into the small business simplified depreciation pool and depreciated at 15% in the first income year and 30% each income year t在这里after. 的 provisions that prevent small businesses from re-entering the simplified depreciation regime for 5 years if they opt-out will continue to be suspended until 30 June 2025.
ATO资助和合规计划
税 compliance activity is one of the Government’s initiatives in dealing with the structural deficit in the Federal Budget. Several compliance programs will continue to receive funding, or receive additional funding:
- 从2024年7月1日起，澳门赌场官网税务局将在4年内获得1.87亿澳元 ATO反欺诈策略 加强其探测能力, 防止和减轻针对税收和退休金系统的欺诈行为. This includes funding for compliance taskforces and technological upgrades to identify and block suspicious activity in real time.
- 的 Government will strengthen the ATO’s ability to combat fraud by extending the time the ATO has to notify a taxpayer if it intends to 保留业务活动报表(BAS)退款 作进一步调查. 的 ATO’s mandatory notification period for BAS refund retention will be increased from 14 days to 30 days to align with time limits for non-BAS refunds
- 的 ATO影子经济合规计划 将由2026年7月1日起延长两年, 使ATO能够继续减少影子经济活动.
- 政府将延长 ATO避税工作组 由2026年7月1日起为期两年. Extending the Taskforce ensures the ATO continues to be well-resourced to pursue key tax avoidance risks, 重点是跨国公司, 大型公共和私营企业, 高财富人群. 这项措施估计将使澳门官方赌场增加2美元.40亿美元，增加支付1美元.从2023年到2024年的5年里，投资20亿美元.
- 修改建议的开始日期 Part IVA的更改 from the 2023-24 Budget from 1 July 2024 to income years commencing on or after the day the amending legislation receives Royal Assent. 的 proposal is to extend Part IVA to schemes that reduce tax paid in Australia by accessing a lower withholding tax rate on income paid to non-residents and to schemes that achieve an Australian tax benefit even w在这里 the dominant purpose was to reduce foreign tax paid.
外国居民资本利得税(CGT)的通知和代扣代缴
的 Government will strengthen the foreign resident capital gains tax (CGT) regime. Amendments will apply to CGT events commencing on or after 1 July 2025 to:
- Clarify and broaden the types of assets that foreign residents are subject to CGT on.
- 将时间点本金资产测试修改为365天的测试周期.
- Require foreign residents disposing of shares and other membership interests exceeding $20 million in value to notify the ATO, 在事务被执行之前.
This measure will ensure that Australia can tax foreign residents on direct and indirect sales of assets with a close economic connection to Australian land, more in line with the tax treatment that already applies to Australian residents. 的 new ATO notification process will improve oversight and compliance with the foreign resident CGT withholding rules, 卖方是否自行评估其出售的物业不属应税不动产. 政府会就有关措施的实施细节进行谘询.
有关2024年5月联邦预算的更多信息，请点击 在这里 对于我们的概述.
