Hurumende yeAustralia ine nzvimbo huru mugadziriro yemitero uye kuvimbika kwetsika yenyika. Nepo Office yeMitero yeAustralia (ATO) inobata kutungamirira kwezuva nezuva nokutarisira, Treasure yeHofisi inogadza gadziriro yemitemo nezvivako zvepamutemo zvinodzora kuti nharo dzemitero dzinomuka sei uye kuti dzinogadziriswa. Gadziro yegadziro yegadziro remitemo inotonga kwete bedzi kuti munhu achengete mutero azvichengete asi kuti abhadhare mari yakatsarukana. Kupindira kwevere kwapapo pamutemo, dzimwe nzira dzakajeka, chisarudzo chemitemo (ADR), uye kubvumiranisa mari kupfuurira kuva nechokwadi chokuti nharo dzinobatwa nguva dzose, nenzira inojeka, uye nemutengo mishoma kumativi ose.

Kupfuudzira Basa Revemari reAustralia

Treasurer isangano remitemo rehurumende yeAustralia. Mitoro yaro inobatanidza kurayira hurumende pamusoro pomutemo wemitero, kugadzirira mutemo, uye kutungamirira kutarisirwa kunobudirira kwemitemo yemitero. Kondirakiti yemari haisati ichizopfuudzira mhesano dzemitero; basa iroro rinowira kuATO neHuruma yeAustralia. Zvisinei, Bheki racho rinoisa miganhu yemitemo nemitemo mukati mayo kudzoro dzinodzorwa. Ikoku kunobatanidza mitemo inorondedzera kodzero dzavabhadhari nemisero, kuvamba gadziriro yezvirambidzo nenharo, uye kurumbidza mibato yezvibvumirano zvegakavadzanopanikiso zveATO.

Mubasa, Nyungi inoshanda zvikuru neATO, Attorney’s Department, uye matare kuva nechokwadi chokuti gadziriro yegadziro yegadziro yegakava inoramba iri inotsinhirana. Kondirasi inonzverawo kuitwa kwegadziriro yokupa mutero kupfurikidza nokunzvera mitero uye kuzivisa mashoko, kuzivisa nhau dzegadziriro dzingada chinjo dzemitemo kana kuti dzemiitiro yezvokuongorora. Somuenzaniso, kuhwirudzura kwevevezve veVazi vehurumende kwakaguma nokuchinja kuranga, kutanga kwemitemo yokudzivirira mutero, uye kusimudzira zvinodikanwa zveATO kuti arangarire zvisarudzo zveADR pamberi pokuenda kudare.

Kupararira Kwemakakatanwa Emitero muAustralia

Gakava remitero muAustralia rinogona kumuka kubva mumhatsa huru yenhau, kubatanidza kududzirwa kwemitero yakaoma, kushandiswa kwemitemo inorwisana nemitemo, kuendesa gadziridzo, uye kuiswa kwezvirango. Mukuwirirana nomushumo wegore negore weATO, zviuru zvezvirambidzo zvinoiswa gore rimwe nerimwe, nemwero mishomanene inowedzera kurusanwa. Nharaudzo dzinozivikanwa zvikurusa dzinobatanidza mutero wemari, zvinhu namabasa (GST), uye miraudzo yezvibharo zvinovimbisa.

Gakava guru rinowanzobatanidza vateresi vemakambani nevetava yakakwirira, asi zviverengero zveSME navanhu vamwe navamwe vanodavirawo kuti hazvina kururama. Mazivire eTreasure eTreasure anogona kubvisa chivimbo chomuteresi ndokuisa ndyiko dzinokosha pavose vari vaviri muteresi nehurumende. Naizvozvo, gadziriro inodzivisa kukakavadzana apo kunobvira, kuvapedza nokukurumidza apo dzinoitika, uye kuvaita sechitsama chokupedzisira bedzi.

Mazano Makuru Mukutarisira Gakava Remitero

Mazano aya akaiswa mumutemo, mumashoko eATO, uye mumatare.

Kutanga Kutamba Newechisimba uye Kuedza Kupinda Mungozi

Kuvimbisana kwokutanga iko kunokosha pamipimo yeTreasure. Vabhadhari vanokurudzirwa kutsvaka kujekeswa kwemitero yavo kupfurikidza nemirairo yavo yomunhu oga, pasati paitwa zano rekuzvidira, uye kuzivisa kwokuzvidira. Treasu inotsigira kushandiswa kwemarongedzero engozi, ayo anobvumira mari kuiswa pamitero yakakwirira apo vabhadhari vemitero vanowana kurapa kwakaderera. Kana gakava ringabvira rikasazivikanwa, ATO rinokurudzirwa kupinda mumutero pachikamu chapakuvamba chinobvira. Ikoku kunogona kubatanidza misangano, kuzviisa pasi pezvidzo, uye magororo ose anonangidzirwa pakurapa kwakaderera.

Kugadzirwa Kwemitemo

Makakatanwa ose emitero anopedzwa mukati megadziriro yapamutemo yakasanorongwa. Act youdzori yeSangano reMabasa 1953 ne[FLT]] Kudzokorora Possotion Act 1936 [ (sokugadziriswa)] (kunakurongwa) miraudzo nokuda kwemajekerero, zvikumbiro. Komishoni inopfuurira kuhwirudzura aya mabasa kuianoramba akakodzera nokuda kwedonzo. Chinjo dzemisi ichangobva kupfuura iyi dzakabatanidza muitiro wokuramba, kutambanurira nguva nokuda kwemitero mumigariro yakati, uye kujekesa mutoro wemiitiro yakananga yenharo. [F], uye `F]

Kupesana Kunotsiva Chisarudzo (ADR)

Dare rinotsigira zvakasimba chisarudzo chegadziro yenharo [[FLT: 1] inotsiva, zvikurukuru nzira, kuyananisa nokubatanidza. ADR inogona kushandiswa padanho ripi neripi regakava, kubva pasati raita basa kusvikira panguva yokupanwa. Hurumende inotsigira gadziriro dzemitemo dzinobvumira AAT nematare kutungamirira vapindi kuADR. Muzvinoitika zvizhinji, ADR inoguma mugaro unogamuchirwa, kudzivisa ndyiko nokunonotswa kwokunzwa. Komishiwo yemari yeATO mukurukurirano neunyanzvi. Maererano namaidi echirongwa chenhau cheATO, ADR yakatungamirira kukuvaradzikisa nhamba inopfuuresa 70% muzvinoitika.

Kuva Nomwero Nokururamisira

Kuratidza pachena kunokosha. Hurumende inoraira kuti ATO ibudise mitemo yayo yegadziro, kubatanidza rondedzero yayo yegadziro nenhungamiro dzokugarwa. Vabhadhari vane mvumo yemashoko akajeka pamusoro pekodzero dzavo, nhano dzinobatanidzwa mukubvunzurudza, uye zvinhu zvinorangarira ATO pachisarudzo kana kugona kutora. Komishoni inotarisirawo x Practitioners Board[ kuvimbisa kuti mipimo yenyanzvi inochengetwa, uko kunoparira miuyo inovara zvakanaka nokuda kwavapi vemiteresi vanotsamira pazano inokwanikirwa.

Kushandiswa Kwemasangano Ezvemari Nouchapupu Hwechokwadi

Nokuda kwenharo dzemichina inooma kunzvera (dai kupfuudza, kuganhurirwa kwomutero, uye mutero wemari wezvigadzirwa) Treasurendi yakakurudzira kutangwa kwamasangano enyanzvi mukati meAT neFederal Court. Mapoka aya anoumbwa navatongi kana kuti mitezo ine unyanzvi hunokosha hwemitero, iyo inopfuudza kurukurirano uye inobudisa zvisarudzo zvakakwirira zvikuru. Komitiri yemari inotsigirawo kushandiswa kwezvapupu zvakazvimirira uye misangano yezvapupu zvakabatanidzwa kupedza nenzira inobudirira.

Kufamba Kwemitsetse

Apo dzimwe nzira dzose dzapanzvimbo dzakapera, kupesana kungava kusingadzivisiki.

Nhano Dzapamberi Pekuoneka: Kuramba uye Kuhwirudzura

Pamberi pechiito chipi nechipi chedare, muteresi anofanira kutanga kuita chirambidzo chapamutemo neATO. Boka raATO rinoramba rinohwirudzura gakava racho ndokubvumira, murutivi kana kuti zvimwe kwakazara, kana kuti kubvumira chirambidzo. Kana asingabvumirwi, muteresi anogona kukumbira nokuda kwokuhwirudzurwa neAAAT kana kuti chikumbiro chakananga kuFederal Court. Komishoni yakabatanidza muitiro unorambidza kuderedza kunonoka; nokuti, mutero zvino une makore mana (anopfuura makore maviri) kuti uvate kupesana mumamiriro ezvinhu akati.

Kukwirira Kunoitwa Nevakuru Vakuru

AT inogovera nzira isina kurongwa, ine mari shomanene yokuongorora nayo zvisarudzo zveATO. AT inogona kusimbisa, kusiana, kana kuti kutsaura chisarudzo cheATO. Treasureri yemitemo yakatsigira chinjo dzemitemo idzo dzinopa AT kuchinjika kukuru kushandisa chisarudzo chekurukurirano yakasiana nenhau nenzira inobudirira. Mubatanidzwa weTShoo yaAT neChounci yebhizimisi unonyanya kuzivikanwa munhau dzemitero, nemitezo ine ruzivo rukuru rwemitero. Magakava mazhinjisa emitero anoitika asingarambiki anopfuudzirwa pamwero weAT, nechikamu chiduku bedzi chinokwidza kuDare reFederal.

Dare Rehurumende reAustralia

Federal Court inogamuchira zvikumbiro zvinobva kuAAT uye zvikumbiro zvakananga zvinobva kuATO. Dare rine Dare rina tsvimbo yakatsaurirwa Tsvene yeZvikumbiro kuti ribate nhau idzi. Kufambira mberi kwakarongwa zvikuru kupfuura paAAT, nemiraudzo yorumano youfakazi nekurukurirano dzapamutemo. Zvisarudzo zveCheberi yeFederal Court zvakasanojeka sezvo izvo kazhinji kazhinji kazhinji zvinojekesa mapfundo omutemo. Kurasikirwa neATO kunogona kunyandura chinjo yemitemo. Somuenzaniso, zvisarudzo zvinoverengeka zvemisi ichangobva kupfuura iyi yenhau yebhizimisi yebhizimisi mugadziriro yenhau inodenha pamutemo zvakatungamirira Dare kubudisa chinyorwa nokujekesa chinyorwa nezvinorongwa.

Dare Repamusoro reAustralia

Kukwirira kuDare Rapamusoro kunoda zororo chairo uye hakuwanzopiwi zviitiko bedzi apo mhaka yacho inobatanidza pfundo rinokosha romutemo kana kuti rwisano pakati pezvisarudzo zvedare rakaderera. Zvisarudzo zvedare rapamusoro zvinopesvedzera, kugadza mienzaniso iyo inobatanidza udzori hwose hwomunguva yemberi hwomutemo. Komiteri inotsigira nokushingaira kupfurikidza nokugovera ufakazi hwedonzo remitemo uye kupfurikidza nokupa mutemo wekurangarirazve apo kunenge kuri madikanwa ku “dzivirira mavambo emari inobhadharwa” (isingawanzoitwiki asi nhano inobvumirwa nemitemo).

Ndyiko Nokushandisa

Mitengo yokubhadhara mutero inogona kuva yakakura nokuda kwezvose zviri zviviri mubhadhari nomuhurumende. Treasurer inoongorora bhajeti yemari yeATO uye inokarira vatarisiri vemari inobhadhara mutengo wenhau. Vabhadhari vanorasikirwa vangarairwa kubhadhara ndyiko dzaATO, kutoti mhaka yacho yakamutsa mhindu yavose. Nhando inopesana, kana ATO ikaramba nenzira isina mufungo kugadzika miganhu, vabhadhari vemibhadharo vangapiwa ndyiko pahwaro husingachinjiki. Hurumende yakagadza nhungamiro dzinoda kuti ATO aonese mari yokubhadhara uye kubvisa mutengo kana mari inopfuurira inopfuura betsero.

Kubatanidzwa Kwomubati Wechikwata Nokufambira Mberi Kwemitemo

Kondirasi yeHofisi inochengeta kurukurirano inopfuurira navanobhadhara mitero, vanachipangamazano vemitero, maindasitiri, uye nyanzvi kuti vagadzirise magadzirwe emitemo. Maitiro anobatanidza:

  • [ Mapepa okurangana ePublic: Akabudiswa apo Veki yebhizimisi inokarakadza chinjo dzinokosha dzokupokanidza miitiro yechisarudzo. Mapepa emisi ichangobva kupfuura iyi akafukidza maruramiro omutero, chirango, uye basa reADR.
  • Boka rokukurukura: A apo Treasurer huru navakuru vakuru veATO vanosangana navamiriri vakabva ku Tax Institute, [[FLT]]] PPA Australia, [FLT] [[FLT]]]
  • [ matare ehwirudzuro yezveshiyo: Somuenzaniso, [[[FT:2] Bheti reMitero mufambiro wekuhwirudzura mitemo chaiyo yemitero neutarisiri hwayo, kazhinji kazhinji kurumbidza kunotapura chisarudzo chegakava.
  • Mvumo nemheto dzeriva: [[FT:2] Commonwealth Ombudsman [ inogona kunzvera zvichemo pamusoro pokubata kweATO rwisano, uye Bheki inorangarira zviwanwa zvadzo pakuvandudza miitiro.

Revo yedavidzo yehombe yakatungamirira kukuvandudza kwekongiri: kutanga kwe “chiteshi chengarava chakakotsekana” mitemo yemabhizimisi maduku, kufutunurwa kwenguva yokubhadhara makakatanwa, uye kugadzirwa kweBusinesi Guru neInternational kupikisana neboka rechisarudzo mukati meATO navakuru vakuru vakarovedzwa zvikuru.

Kufambira Mberi uye Kuchinja Kwezvinhu

Kodzero yezvichangobva kuitika inobatanidza:

  • Tax Dzivisa Basa Risingashandisi: Yakasimbiswa nemari inopfuurira, iri basa rinozivisa gadziriro dzemitero yakakwirira yeristak uye nhevedzano. Bhetiro yakatsigira chinjo dzemitemo kuti itambanudze nhambo yehwirudzuro uye kusuma gadziriro dzechirango nokuda kwavakudziridzi vegadziriro dzokudzivisa.
  • [ Zvinodikanwa zveADR zvakasimbiswa: Muna 2023, Dare reNzvimbo yeZvose rakagadza kuti ATO anofanira kurangarira ADR asati anongedzera nhau kudare. Ichi chinodikanwa chakawedzera kushandiswa kwekudzorwa kwenhau ndokuderedza chiverengero chenhau dzinopfuurira kutongwa.
  • Chinjo yeChibayiro:[[FT:1] Treasury yakakurudzira ATO kuisa mushandisi wemichina unobvumira vateresi kuronda fambiro mberi yekakavadzano dzavo paIndaneti, uye kushandisa mashoko kuzivisa mitoo ingaratidzira nhau dzegadziriro.
  • [[[NHAU]] Tsamba yekodzero dzemunhu: Treasurenda yakashanda neATO kuvandudza Charwati yeTchaka reRekodzero reTchasi, iyo zvino inobatanidza zvakajeka kodzero yokuita kuti gakava ribatwe zvakanaka uye pasina kunonotsa kusiri madikanwa.

Kuenzanisa Kwakaitwa Munyika Dzakawanda

Mutoo weNdengedzo yeNdenge yokuchengetera mari unogoverana zvinhu zvakarovedzeka nedzimwe nyika dzeOECD asiwo une mativi akasiana. Somuenzaniso, United Kingdom’s HM traveigne & Customs inoshandisa muenzaniso wapakuvamba wakafanana uye inoshandisa [[[FLT:]] Tax Tribunal[[FLT]] [[FLT]]]. Inonzwa nharo dzipi nedzipi nedzipinzwa mufanikiso dzinofanira kupiwa nguva pfupi isati yapfuura. United States ine Dare rakaparadza [[FLT] [FLT] [FLT] [FL:5] risati razvinodikanwa, iro rinosiana mumitero weAustralia umo rinofanira kubhadharwa. [R]

mhedziso

Kubata kweTreasurey yokubata nekakavadzano dzemitero uye kugadziridza kunobatanidza zvose uye kupfuurira. Kupfurikidza nokusimudzira kuvimbisana kwapakuvamba, gadziriro yapamutemo yakarongeka, kushandiswa kwakasimba kweADR, uye kubatira pamwe kwepedyo, Treasurer ivavariro dzokupedza rwisano dzakarurama, nomutoo unobudirira, uye nokusanyanyodzorwa. Ikoku hakungodziviriri bedzi mavambo emari asiwo kutsigira ruvimbiko rwomutero muperero rwetsika yemitero. Sezvo nyika yemitero inova inova inooma zvikuru (8, itsatsaidziko, uye inoita bhizimisi ($Trevers) kuzvipira kwemitemo inopesana, chisarudzo chenhau chakajeka chicharamba chiri madikanwa kukuterakamika nokukura kwemari yeAustralia.

Nokuda kwamamwe mashoko, purogiramu yeTreasure yeTrier [[FLT: 0] peji yehafu inogovera rondedzero pamusoro pechinjo dzazvino uno. TO’s [[FLT:] pudtureie resarudzo [ inopa zano rinoshanda nokuda kwavateresi. OECD’s [[FLT:]] inoshuma pamusoro peADR mutero inopa murangariro wenyika yose. Mukuwedzera,