Table of Contents

Basa Revemari yeAustralia Mukuronga Nokushandisa Mutezo Wemitero

Hurumende yeAustralia inomira pakati penzvimbo yetsika dzenyika. Sezvo mupi wemiitiro yezvemari mukuru kuhurumende, Treasur ine mutoro wokukudziridza, kushandisa, uye kudzora mitemo yemitero inotsigira upfumi hweAustralia. Basa rayo rinopesvedzera zvakananga mari yehurumende, kuwedzera kwemari, kugoverwa kwemari, uye chivimbo chebhizimisi. Komishinari inoshanda muukama hwepedyo neAustralian Teaccoration Office (ATO), iyo inotarisira mitemo yemitero pasi, uye nemamwe masangano akadai seDhipatimendi yemari neRekitari yeAustralia. Kunzwisisa kuti mari inochinja mitero kubva pakubereka ive basa rinokosha kumitengo ndizvo zvinokosha nokuda kwedare, mabhizimisi, vagari vemabhizimisi, uye vagari vemo.

Nyaya ino inogovera kunzvera kwakadzikama, kwapamutemo pamusoro pokuti Sayenzi inoshandisa sei mitemo yemitero negadziridzo. Inofukidza mabasa makuru eTreecha, mugumo wokuchinja upenyu, denho huru, uye mirayiridzo yomunguva yemberi. Zviri mukati zvinotsigirwa nemienzaniso yenyika chaiyoiyo nenongedzero kumanyuko ehurumende kuva nechokwadi chokururama nokushanda.

Mitoro yeDare reUnions Australian Mumutero

Chitendero chevemari chinobatanidza kurayira hurumende pamusoro pemitero, gadziriro yemari, nzira dzemari, uye kugadziridzwa kwezvivako. Mitoro yayo inogona kurongwa munzvimbo nhatu dzakafara: kurongwa kwemitemo nokuongororwa, kusimudzirwa kwemitemo, uye kutarisirwa kwezvinoitwa. Mibato iyi inodzorwa ne Public Goverdance, Active and Accountability Act Act 2013[FL:1] uye inodzorwa kuongororwa nguva dzose neParamende nevoruzhinji.

Kuronga Kwezvemitemo uye Kuongorora Zvemari

Treasurer inoita shoold yezvemari nokunzvera kuti itange mitemo yemitero inodzikamisa kushanda zvakanaka, kusasarura, uye kuva nyore. Somuenzaniso, 2010 Henry Taxix Review (zvikurukurukuru shoo yeAustralia yePreace System yeProce) yakagovera purani huru yokuchinja. Nyanzvi dzemitero dzinonzvera mitoro yemitero mumitengo yemari, dzinoyera tapuro yesumo yetsika, uye dzinoyera miuyo yemitero pamitero pamusoro pemari napamberi yebasa. Vanorangarirawo mabhiza enyika yose, kubatanidza ayo akarongwa ne

Kubudirira Kwomutemo Nokuchinja

Kana murairidzo wemitemo wangotenderwa nehurumende, Treasureal inoshanda ne Office of Parlematery Apper Court [[FT:1] kunyora mutemo unotemwa. Uyu muitiro unobatanidza kunyorwa kwapamutemo kune udzame kuti uvandu hwedonzo remitemo riratidzirwe zvakarurama mumutemo. Komishinari inoitawo kuti rondedzero igove rondedzero, mirau, uye zviratiso izvo zvinogovera nhungamiro kuvaregi.

Kushandisa Nokubvumirana

Pashure pokunge mutemo wapfuudza Paramende, Treasurer inotarisira kurongwa kwokushanda. Inoronga ATO kuvamba gadziriro, zvimiro, uye mibato yokuteerera. Treasury inotsigirawo nhambo dzokuchinja, dzakadai sokutanga kweTsitsiro yoMuripo weChibhadharo [[[FLT:]], iyo yaida chinjo kukuwanira mushandirwi misengwa. Kunzvera kwenguva dzose kunoitwa kuyera nokuziva miuyo isingagadzirirwi.

Kuchinja Kunoita Mitero: Kubva Pakutsvakurudza Kudzokorora

Pachikuva cheUniversity cheAustralia, chinenge chiri chiteji chenhurikidzwa 6 93. Chikamu chimwe nechimwe chinosanganisira mabasa akasiyana - siyana, vatarisiri vemitero, uye mashandiro anoitwa.

Kujekeswa uye Kutsoropodzwa

Chinjo inowanzovamba nechinetso chinozivikanwa – somuenzaniso, chisaririra mugadziriro yemitero yebhizimisi, chirango chenguva yakare, kana kuti chikudziridziko chenyika yose chakadai sokunaya kwevhu nokuchinja kwemhindu. Tsamba dzemari dzokutanga, dzinorondedzera donzo remiitiro, uye dzinonzvera nhau yemari nokuda kwechinjo. Iyi nhano ingabatanidza pepa repeji yebhurokowe rapachinyakare. kana kuti pepa remifungo yemari rinoratidzira zvisarudzo pasina kuita chiito kumuuyo chaiwo.

2. Tsvaka uye Bvunzurudzo

Nzvimbo yechero yechinjo yemitero yeAustralia kurangana kukuru. Tsamba dzinobudisa mapepa, dzinobata zvinyorwa namapoka ebhizimisi, dzidzo, uye masangano enzanga, uye dzinogamuchira kuzviisa pasi kwavose. Somuenzaniso, 2023-24 kubvunza pa mutengo wetsara rekuvimbika[ yakakweva zvitemo zvapakuperera [ zvirongwa zvokunakisa , [FLT] Comment yeAustralian yeChambery neFT], uye mafekitari akawanda. Makambani anobetsera aya anobetsera kugadziridza uye mabhirimo anoshanda.

3. Kubudirira Kwemitemo Nokudhura

Kushandisa chibvumirano nechiteshi chemari, Treasurer inoita chikarakadzo chine udzame hwegadziriro. Izvozvi zvinobatanidza kunzvera kwendyiko netapuro dzinoparadzirwa. Office yeBhaundi yeProjekiti ingagovera kuzvibhadharira. Konte yezvokushandisa inogadzirira Regatect Impact Programment Transpact[[FL:3]] [RIS] (RIS) inoenzanisa zvisarudzo nendyiko dzinobatanidza. Chikarakadzo chokupedzisira chinogoverwa ku Komiti yeNHAURO] yetendero.

4. Kutenderwa Nomutemo

Chinjo dzinotenderwa dzinotangwa seBill muParamende. Mukati moiyi nhano, vakuru vakuru veTende vanooneka pamberi pa Sayenzi Kurangarira uye Imba yaVamiririri[ matare okupindura mibvunzo. Bill angagadziriswa mukati mekurukurirano. Chiteshi chinotsigira mushumiri navanyori vemibatanidzwa mukugadzirira mipfupindudziko nemhinduro. Pane imwe nguva, Bill anogamuchira Royal Ascected uye anova mutemo.

Kushandisa uye Kukurukurirana

Kushandisa kunobatanidza nhamburiko yakarongeka pakati pevevedzeri neATO. Mibato mikuru inobatanidza:

  • [ Kugadza [ Murayiro weTax Administration 1953 nomutemo wekuwedzera.
  • [ Kupa nhungamiro dzehurumende yakadai seMitemo yeTrusa uye Tractice Regions.
  • [ Kuvaka kana kuti kugadziridza gadziriro dzaIYO[[FT:1] – somuenzaniso, Gov neBusiness Portal.
  • [ Kugadzira zvinhu zvedzidzo – mapepa eidi, marebinari, uye maturusi okugadzira zvinhu nokuda kwavateresi.
  • [[[[NHAU] Kurovedza vashandi veHofisi Yemitero kuti vave nechokwadi chokuchengeta.

Kurukurirano yavose inotungamirirwa neTreasurence neATO pamwe chete, kazhinji kazhinji kupfurikidza nezvinobudisa nhau, nhimbe dzesociation, uye tsamba dzakananga kumabhizimisi akatapurwa. Nokuda kwechinjo huru, website yakatsaurirwa (muto, Job Estender ) Job angatangwa.

6. Kuongorora, Kuongorora, uye Kugadzirisa

Hapana kuchinja mitero kwakakwana kubva pazuva rimwe. Mitengo yeTreasurer yokuteerera, mipiro yemari, uye mufambiro wezvemari kupfurikidza nemishumo inopiwa neATO. Postquimist inobudiswa, zvakadai se Revoifis yeBhodhi reProctical Board kana kuti [[FLT:] SSTA Levy Revty yeMaster Bank.

Nzvimbo Dzinokosha: Kuchinja Kunoita Vezvemari Mitero

Kuti unzwisise basa revezvemari, zvinobatsira kuongorora nzvimbo dzakawanda dzinogadziridzwa zvinhu dzinopfuura mwero.

Kuchinja Mutero Kwakaitwa Nemunhu: Chibvumirano 3 Chinocheka Mitero

Kuderedza 3 mitero (yakaumbwa pakuvamba) muenzaniso mukuru wokuchinja kweHofisi yemari. Kondirakiti yakaenzanisira muuyo wemari wokubvisa zvikwara 3 zvakaziviswa muna January 2024 izvo zvakaderedza mwero wemitengo kubva pa 37% kusvikira ku 30% nokuda kwemari pakati pa $45 000 ne $200,000. Pashure pekuvhotaro yehurumende, Komishinari yehurumende yakaronzeswa nokuyera miuyo inoparidzwa namamwe magadziriro anobvira. Ikoku kwakatungamirira kukudzokororwa kweStage 3 yakaziviswa muna 2024 iyo yakaderedza mwero nokuda kwokuwana mari yakakwirira nebetsero dzinowedzerwa nokuda kwamapoka akaderera napakati pe2.

Kuchinja Mutero Webhizimisi: Kunyora Kwokukurumidza uye R&D Kukurudzira

Kunyandura chitsama chemari, Treasureri yaita matanho enguva pfupi uye echigarire nokuda kwamabhizimisi. Active comment texter (kudzikunura kwechinguvana kwakazara) yakagadzirwa muTende ndokumonwa nomumikoto yeATO iripo. Nenzira yakafanana, shifiti yeMitemo neChinjo yeChinyorwa chaMarimo yakashandiswa zvikuru muna 2021 pashure pokuhwirudzura kwawanwa kuti purogiramu yacho yakanga isiri kuendesa ukoshi yemari. Chinjo yakabatanidzawo dzidzo pamusoro pemitengo yechokwadi nechikamu chemari inopfumbadzwa. Chitsaro chinoshanda ne [[FFLT:]

Mitero Yenyika Yose: BEPS 2.0 uye Mutero Muduku Wenyika Yose

Australia isati yapa chiratidzo kumutero wenyika yose weOECD/G20 paBEPS. Treasurery yave ichishandiswa mukusimukira mutemo wemhuri kuti ushandiswe Pillar Miviri – 15% wemasangano enyika yose. Vakuru vakuru vezvokushandira vanopinda mu [ CD Yokushanda paChikamu No. pamitero uye kutaurirana nedzimwe nyika. Musha wacho unova wakawanda, unoparira [[FLT:] pepa rekudzorongedzerwa remone, [[FLT] mu 2023] pa [FL:] pa [FOL:] naPargs Post Bix 202]. [FFFF] [5].]

Zvinetso Mukushandisa Zvitendero Zvemitero

Kunyange kana pakagadzirwa zvakawanda, Nyungi yacho inotarisana nezvinetso zvinoramba zvichimuka zvinogona kunonotsa kana kuti kuderedza migumisiro yokuchinja zvinhu.

Zvematongerwe Enyika uye Kushora Kwakakomba

Kuchinja mitero nenzira isingadzivisiki kunoparira vakundi navarasikirwi. Zvikarakadzo zvegadziriro yeTreasury zvinowanzochinjwa mukati momuitiro wezvamatongerwe enyika. Somuenzaniso, Mineral Resource Reent [MRT]) yakagadziridzwa zvikuru pashure pokunge yapinzwa mumigodhi uye pakupedzisira yakadzoreswa. Kuderedza ikoku, mari inoiswa mumijenya mikuru mumitengo yemitengo nekurukurirano yavose, asi kudzorwa kwezvamatongerwe enyika kunogona kubvisa pangiro yemichina.

Kuoma Kunzwisisa Kwebasa Nemagariro Enhaka

ATO inotsamira pamakumi amakore IT inodhura kugadziridza. Kurongedza chikwereti chitsva kana kuti defiti kazhinji kazhinji kunoda chinjo dzemitemo inokosha. shopu ne ATO zvine mubatanidzwa Digital Transformation Program kuutarisiri hwomutero wazvino uno, asi fambiro mberi inononoka. [[FLT:] . [FLT] FIT] ROOT PAYROURY[

Misiyano Yokushandira Nokumanikidza

Pasinei zvapo nokuti muitiro wakasanogadzirwa sei, kana usingamanikidzirwi nenzira inobudirira, mavambo emari anokweva nokururamisira anoregeredzwa. Veki vanofanira kudzikamisa mutengo wokuteerera mukupesana noukuru hwekuchengetwa. Somuenzaniso, Tax Dhidence Task formulation[ [mabhiriyoni $5] (inoitwa painopfuura mabhiriyoni US $5]) yakagadzwa kuti idenhe marudzi akawanda, zvikwata zvavose, uye vanhu vakapfuma.

Kubatana Kwenyika Dzose Nouchangamire

Australia haigoni kupedza zvinetso zvinoda kufanana nokudzivisa mutero wenyika yose. Treasureal inofanira kukurukura mukati megadziriro yeOECD ichiri kuremekedza uchangamire hwenyika. Kushandiswa kweBEPS 2.0 kunoda kuti Australia igamuchire mitemo ingapesana nezvinokurudzira zvemitero yomumba, zvakadai seR&D. Basa revezvemari nderokuwana dzikamo inodzivirira fariro dzeAustralia pasina kusekesa bvumirano yenyika yose.

Nguva Dzokumira Nemamiriro Ezvemari

Kuchinja kwakakodzera mukuwedzera kwezvemari kungasabetsera mukati mekuderera kwemari. Treasury inopa zano hurumende pamusoro penguva yechinjo. Somuenzaniso, miganhu yechinguvana inotakura nhove dzinoiswa mukati medenda yeCHOVAD 7619 yakanga iri mhinduro yakananga kukuwirirana kwemari. Chiono chemari chinogadziridzwa kuva nechokwadi chokuti mwero wacho hauna kunyandura nenzira isina kufanira kudziviswa kwomutero.

Kushandira Pamwe Munyika Yose Netsika Dzepasi Rose

Hurumende yeAustralia haishandi iri yoga. Ibasa rokushingaira mukudzora mitero yenyika yose, inoumba mutemo wemhuri. Nharaunda huru dzebatira pamwe dzinosanganisira:

Mashandiro EOECD Anobatanidza

Australia inhengo yakagadzwa yeFrame Working paBEPS. Vakuru vakuru veTende yeTrini yePFO inogara paboka reIngidzo ndokupa mupiro kunzizi dzebasa. Basa reFrame rakaita 15 Action Programme, zhinji dzadzo dzakashandiswa mumutemo weAustralia, dzakadai se Multialiteradal Importal (MLI) kudzosa wirira kuviri bvumirano. Mutengi anotsigirawo paFUM ne Exchange of Information for Reformations , iyo inoyera kuwirirana kwenyika namanyuko eMiteko.

Zvibvumirano Zvemutero Nezvekuchinjana Mashoko

Treasureri inotungamirira kurukurirano nokuda kwezvibvumirano zvemitero zvakapetwa kaviri (DTAS) uye zvibvumirano zvokuchinjana mitero (Swukurusa nenyika dzisingarapiki). Zvibvumirano izvi zvinoderedza mitero yakapetwa kaviri, kudzivisa kutenga, uye kupfuudza mashoko. Somuenzaniso, Australia-United States DTA inobatanidza gadziriro dzetsinhano yemari yetsananguro yemari pasi pe Actal TBS Compliance Act [FAT:1]. Kotaromendi inoshanda neATO kuvimbisa kuti mashoko agamuchirwa anoshandiswa nenzira inobudirira nokuda kwemiedzo.

Kuzviisa Pasi Nomutemo weAustralia

Ukama hweTreator[[FLT] hunotsoropodza. Kana kuchinja kutsva kukaitwa, Treasurer inogovera gadziriro yemiitiro. Mitemo yemarongedzero inobatanidza Astellant Tax Reformation Board [ nemisangano yevakuru vakuru venguva dzose. Kana chinjo itsva ikaitwa, Treasuresa inogovera gadziriro nemirairo yemiraudzo kuATO. ATO, joko, inogovera Bheneti namajeri okushanda pakuwirirana nokudzosera mutezo remitemo. Ichi chiteshi chinovimbisa kuti muitiro unoramba uchiitwa muchakaitika chaichoiwo chenyika.

Nhungamiro Dzomunguva Yemberi: Kugadziridza Gadziriro Yemitero Nokuda Kwenyika Inochinja

Vanoona nezveveNzvimbo yeUniversity yeAustralia vanoona kuti mitero yacho inofanira kuchinja kuti igadzirire kugadzirisa matambudziko matsva: kuchinja kwemitero, kuchinja kwemamiriro okunze, kuchinja kwenhamba dzevagari vepasi, uye kuparara kweupfumi hwenyika yose.

Kugadzirwa Kwemari uye Kugadzirwa Kwemari

Kumuka kwebasa reigig, misika yepaIndaneti, uye mari inodenha mapoka emitero yagara iripo. Treasurence yabudisa pepa rokubhadharisa mitero yemari yemari yemari [ uye iri kutanga gadziriro yemitemo nokuda kwe jitaration reconficurement rewiriration system [[FLT:]] transfertivesss [[FLT] Programmations] iri kusissssswo kufukidza maindasiture. [FLT] inonzverawo kuti muteroidzo kuzvinhu zvinowanika uye madata anoshairwa pasina kushata.

Kubhadharwa Kwemari Nekuchinja Kwezvinhu Zvemhoteredzo

Sezvo Australia ichienda ku netzero inobudiswa na 2050, muitiro wemitero uchaita basa mukuisa mari yegirini inogadzirwa nokushatisa. Sayenzi iri kuyera mitemo yecarbon inoita kuti ishandiswe, yakadai somutero unorautsa kana kuti kuwedzerwa we Karbon Victs (Carbon Farming Initifitition) Act 2011. [[FLT:]] Fac] Garcesssswo yeChacision [[FLT] Garble] idzokororwa kuwirira zvinangwa zvemamiriro omugariro wemberi.[FLD:] Activegativeir anoshandawo kudzivirira perciod rectives [[FLD] [FFFFD5]] kuvimbisa mutero unovarasaidziko uye haishandurwi.

Mari Yokurega Basa Neyainyanya Kunaka

Gadziriro hurusa yeAustralia ndiimwe yemari hurusa yemari inochengetwa pamudyandigere munyika yose. Ndaza inohwirudzura wirirano yomutero nokuda kwemipiro mikurusa uye mari makore mashomanene ari ose. Retible Infection Infective Convention [ (Inotapurira musi waJuly 2022) inoda mari yakawanda zvikuru kuti ipe zvinhu zvokurega basa zvakawanda. Mutengo uri kunzvera zvino kubatwa kwemitero mikuru kuvandudza mawirirano makuru nezvinochengetedzwa.

Kuona Mutero Zvakarurama uye Kutarisira Mutero

Treasure iri kuisa mari mumashoko maererano nokuvandudza gadziriro yomutero nokuteerera. [[FLT:] Australian Taxicotion Office’s Office Analytics Centre inogovera Treamsetiswo yemazita asingazivikanwi kuti aedze maitiro. Dare reTransation [ rinokurudzira mabhizimisi makuru kuzivisa mashoko omutero. Kodzero iri kunzverawo kushandiswa kwe [[FLT:] nguva inonyorwa yepaupi. [[FLT:]] nokuda kweGST, mutero, uye mimwe mitero, ingagona kuderedza mutengo uye kuvhara mutero.

Kutaura Nezvoupfumi Hwemumvuri

Tsika dzevatema, dzinofungidzirwa kudyira Australia makumi amabhirioni amadhora gore negore, dzinoramba dziri nzvimbo yokutanga. Treasureri yatungamirira Mitemo Mitema yeMataichuro, iyo yakabudisa fakisi yerumbidzo kubatanidza bhadhani pakubhadhara mari inopfuura $10,000 [inoshanda 1 January 2025]. Konte iri kushandawo nehurumende nehofisi dzemitero yenharaunda kukuvadza kutarisirwa kwomutero werockle, mutero, mitero, uye mitoro yezvitaro kuti idzivise kubatwa zvisina kufanira.

Kupedzisa: Simbiso mudzidziso yokushanduka shanduka isingachinjiki

Basa reNzvimbo yeUnion yeAustralia mumitero nechinjo nderipi riri rose riri mbiri fandesheni yehwaro nejeko. Kubva pakutanga nokunzvera kusvikira kukurongwa kwemitemo, kuitwa, uye kurangarirwa kunopfuurira, Treasurence inovimbisa kuti gadziriro yemitero inobatira nharidzano dzemari nedzenzanga dzorudzi. Zvinetso zvacho zvinokosha – nhevedzano yezvamatongerwe enyika, simba rokudzora, tsinhirano yenyika yose, uye kudzongonyedzwa kweruzivo rwokugadzirwa kwezvinhu – asi ufakazi hwakavakirwa pashoo yeZvero yezvomutemo, udzoreso.

Nokuda kwamabhizimisi, nyanzvi dzemitero, uye vagari vemo, kunzwisisa kuti Treasurey inoshanda sei inogona kutungamirira kukuvimbisana kune zvibereko zvikuru nomuitiro wokuvandudza. Kuzviisa pasi pekurukurirano dzevezvokuchengeteka kunogona kuumba muitiro; kuwirirana nemitemo mitsva kunogona kuva kwakaisvonaka apo mufungo wacho unenge wakajeka. Sezvo nzvimbo yemitero inopfuurira kuchinjwa mumasimba emitengo, chiito chemamiriro okunze, uye dzvinyiriro yamarudzi ose, Hurumende yeAustralia inoramba iri sangano rinodenha – iro rinodzikamisa rezvo rezvo mubato neredhisikito rePragmatry.

Kuti varambe vakaziviswa, varavi vanogona kutevera Sango reNjeresa pawebsite yebvunzo, Australian Population Office formation, uye mishumo inobva ku [[FLT:] Office yeHofisi yeHofisi yeBhimbi yemari [[FLT:][FLT]]. Zvinhu zvakadai seOECD'S ] pawebsite yeIndaneti [[FLT:]] uye [FLT] Institute [[FLT:]] inogovera kunzvera kwakananga kupfurikidza nokuchinja, kubatanidzwa nebetsero yakanyorwa.

Pakupedzisira, kuzvipira kweNzvimbo yeUnion System kukuona zviri nani, kuongorora zvakasimba, uye kubvunza vanotarisira mari yemitero kunova nechokwadi chokuti mitemo yenyika yemitero haingoshandi chete asiwo inonatswa nguva dzose kuti isvitse zvinodikanwa zvenzanga yazvino uno, inowirirana, uye yakabudirira.