Indlela Inkcitho yerhafu esetyenziswa ngayo nguNondyebo waseOstreliya

Ukuzalisekisa nokulungelelaniswa

Emva kokudlulisa umthetho, uTshetshi lungamela umqulu osebenzayo. Uyalungelelanisa ne-ATO ukuphuhlisa iinkqubo, iintlobo, kunye nemisebenzi yokuthobela. Uveliswa-mali ukwaxhasa amaxesha okuguqulwa, anjengentshayelelo yeNkcitho yoluThutho [[[FLT: 0]] Inkqubo efana neNdlela yokuTshawulwa [[FLT: 1], efuna utshintsho ekuxeleni umqeshi izibophelelo. Uhlolo lweposi yenguqulelo luqhutywa ukulinganisa impumelelo nokubona iziphumo ezingacwangciswanga.

Ibhaso Lokuhlawula Irhafu: Ukusuka Kuphando Ukuphinda Uphande

Ukuzalisekisa utshintsho olukhulu lwerhafu asisosiganeko esinye kodwa yinkqubo ecwangcisiweyo. Uveli-mali wase-Australia ulandela iSibhayisekile sobomi esisithandathu 939 seqonga. Iqonga ngalinye libandakanya imisebenzi eyahlukeneyo, abagcini-rhafu kunye nenkqubo yokulawula.

1. Ukwaziwa nokuqiniswa

Utshintsho ludla ngokuqala ngengxaki eqaphelekayo – umzekelo, umngxuma wendlela yerhafu esebenzela inkampani, isibiyeli esiphelelwe lixesha, okanye inkqubela-phambili yomhlaba wonke enjenge kukhukuliseka kwesiseko kunye nokuguquka kwengeniso (BEPS). Imo yemali yokubeka iqala, ichaza injongo yenkqubo, kwaye ivavanya ityala lezoqoqosho lotshintsho. Eli qondo lingaquka iphepha eliluhlaza-bility [[[FLT: 1] okanye iphepha le-discussition elidwelisa iinketho ngaphandle kokufaka kwisiphumo esithile.

2. Uphando nohlalutyo

Umzekelo, 2023-24 uhlolo lwe-] lwerhafu lukukujongana okunzulu. Uthelekelelo lukhupha amaxwebhu, lubamba amaqela ezoshishino, izikolo, kunye nemibutho yoluntu, kwaye lwamkela uthotho lukawonke-wonke. Umzekelo, 2023-24 uhlolo lwe-Australian ye- i-arhente yogcino-lwazi olukwimiqathango ye-[ i-iinkqubo yocococolo lwenkqubo kunye nokufumana ii-mngeni. La mafektha ancedayo ancedayo.

• [[UMTL:0] Ukunyusa [[Umthetho woLawulo loMbutho:1] Umthetho woLawulo lonyaka 1953[[UMTL:2] nomthetho wesiphekepheke.
• [[UMTHL:0] Ukwahlula izikhokelo zolawulo ezifana nogwebo lwerhafu kunye neeNjongo zoKwenzeka.
• [[UMTL:0] Ukwakha okanye ukulungisa iinkqubo zayo [[FT:1] – umzekelo, iGov neBusiness Portal.
• [[UMTL: 0] Ukwenza izinto zokufundisa – amaphepha enyani, ii-webinari, kunye nezixhobo zokulinganisa iibhaso.
• [[UMTL:0] Ukuqeqesha abasebenzi be-ofisi yerhafu[[UMTL:1] ukuqinisekisa ukuba abasebenzi abangaguqukiyo.

Unxibelelwano lukawonke-wonke lukhokelwa yi-Century kunye ne-ATO, ngokufuthi ngamajelo eendaba, amaphulo onxibelelwano, kunye noonobumba abangqalileyo kumashishini achaphazelekayo. Kwiinguqu ezinkulu, iwebhsayithi yonikezelo (umz., i- Job Speeter) ingasekwa.

6. Ukujongwa, uvavanyo kunye nohlengahlengiso

Akukho lutshintsho lwerhafu lufezekileyo ukususela ngomhla omnye. Iingqiniwa zothotho lwentengo, ukuqokelelwa kwengeniso, kunye nokuziphatha kwezoqoqosho ngogcino-lwazi olunikezelwe yiATO. I-Postniki ithumela uhlolo olupapashwayo, olunjenge Imbono yeBhodi yerhafu yeProclactives okanye iProfessing Recession of the Mot Bank Levy . Isiseko se-oventi, i-oventi iya kuncomela ukuthunyelwa komthetho okanye inkqubela phambili yezolawulo.

Iindawo ezingundoqo: Indlela Utshintsho lwerhafu olukhethekileyo lweTsheya

Ukuze siyiqonde indima yeNkcitho, kuluncedo ukuhlola iindawo eziliqela eziphezulu zokuhlaziywa kweprofile.

Utshintsho Lomntu Ngerhafu: Irhafu Yesiqhobosho 3

Iphepha lerhafu lesithathu (ekuqaleni yabhaliswa ngo-2019) ngumzekelo oyintloko wotshintsho lweTreasurence. Ubonelelo lwemeko yezoqoqosho lokususa izibiyeli zerhafu kunye nokunciphisa umlinganiselo womgangatho osezantsi ukusuka kuma-33% ukuya kuma-30% ngengeniso phakathi ko-R345 000 kunye ne-R2200,000. Emva konyulo lwamazwe angorhulumente, unyulo lwe-20222 olugunyaziswe ngokuvavanya iziphumo zonikezelo kunye nezinye iindlela ezinokwenzeka. Oku kwakhokelela ekuhlazisweni kwempahla yeStage 3 ebhengezwe ngoJanu 2024 eyathiwe ukucutha unyulo lwengeniso oluphezulu kunye neenzuzo ezinyuliweyo zamaqela asezantsi naphakathi. Umzekelo wonyusonyulo lwe-2002-20202020 000 kunye nohlelo lobuphicotho lwe-Promeding.

Utshintsho lwerhafu yeshishini: Okubhaliweyo kwangoko kunye neR&D

Ukuvuselela utyalo-mali, iTree iphumele amanyathelo okwexeshana nasisigxina kumashishini. I- i-active yokubhala i-info (ukuhlawulela okupheleleyo okwexeshana) yenziwa kwiTreya kwaye yasongwa kwimijelo ekhoyo ye-ATO. Ngokufanayo, i-Active kunye ne-Develoption Incentive yatshintsheka kakhulu ngowama-2021 emva kokuhlola okufunyenwe ukuba inkqubo ayihambisanga ixabiso lemali. Iinguqulo ziquka ukujongisa okuthelekayo kwimveliso yokwenene kunye nempempetho engasebenziyo. Imali esebenzayo. Imali isebenza ngoncedo lwe-[FLTY:][FFFFF]

Irhafu yehlabathi: BEPS 2.0 neNtloko ePhakamileyo

I-Australia ingumsayi we-OECD/G20 I-Framework yase-BEPS. I-Oference iye yasetyenziswa ekuphuhliseni umthetho wasekhaya wokuzalisekisa Pillar Emibini [ – i-15%% yerhafu yeshishini elincinane kakhulu. Abaphathi bequmrhu linenxaxheba kwi- ECD Esebenzayo i-No. [2[FLT][12][FLT]] [2] [2] kwimithetho yerhafu ne-'at , le mithetho yerhafu ikhuphiweyo. Le projective, ikhupha ipesenti [[FLT:] ekhuselekileyo] iphepha [[4] elingumthetho wokusasaza i-AFLT] kwi-octives projectives translation, kunye ne-ortives projectives, iquka liquka i-mali elungiselelwe ligunyati ye-mali, elilungiselelwe lingu-mali, elilungiselelwe li

I-ATO ixhomekeke kumashumi eminyaka i-IFOLD IM exabisa kakhulu ukulungisa. Ukuqengqeleka ityala lerhafu okanye ukuhlawuliswa kwerhafu kusoloko kufuna iinguqu ezibalulekileyo. Uthetho kunye ne-ATO zinelungu leqela Utshintsho lwenkqubo olukwisi sixhobo sokuguqula irhafu, kodwa inkqubela icotha. [[FLT:] I-PROUTY ROW [ Elula, ngexa iphumelela, ithathe iminyaka ukufikelela kwintengiso epheleleyo yerhafuthensi encinane.

Imilinganiselo yokunikezela kunye nezonyanzelo

Nokuba inkqubo yenziwe kakuhle kangakanani, ukuba ayinyanzeliswanga, isiseko sengeniso sikhutshwa ngokunempumelelo kwaye kulula ukuthatha inxaxheba. Uveliswa-mali kufuneka ulungelelanise ixabiso lokuthobelana ngokuchasene nobukhulu bomthetho. Umzekelo, i-Tax Inqanda Umsebenzi [ (ikhuliswe ngaphezu kwewaka lezigidi ze-$ [iizigidi ezingamawaka ezigidi ngaphezu kweminyaka emine]) yamiselwa ukujolisa amaxhoba amakhulu amazwe ngamazwe ngamazwe, amaqabane kawonke-wonke, kunye nabantu abazizityebi.

Umanyano lwezizwe ngezizwe nolongamo

I-Australia ayinakuzicombulula iingxaki ezifana nokuphepha irhafu yomhlaba wonke. Uveliswa-mali kufuneka athethe phakathi kwesakhiwo se-OECD ngeli xesha kubhekisele kulawulo lwesizwe. Ukuphunyezwa kwe-BEPS 2.0 kufuna ukuba i-Australia ifumane imithetho esenokungqubana nentshukumisa yerhafu yasekhaya, njenge-R&D. Indima kaNondyebo kukufumana ulungelelwano olukhusela izilangazelelo ze-Australia ngaphandle kokuphazamisana nokuvumelana kwehlabathi lonke.

Ukutshintsha Kwexesha Nezoqoqosho

Utshintsho olufanelekileyo ekunyukeni kwezoqoqosho lungangabi naziphumo ngexesha lokurhoxa kwezoqoqosho. Uthengiselwano lucebisa urhulumente ngexesha lotshintsho. Umzekelo, umlinganiselo wokwexeshana [[FLT: 0] uthwala i-inguqu amalungiselelo aqaliswe ngexesha lesifo se-COVID 7619 yayiyintsabelo ecacileyo kwintsebenziswano yezoqoqosho. Uvavanyo lwemeko oluqhutywayo ukuqinisekisa ukuba umlinganiselo awuvuseleli ukuphepha irhafuthelo olungafanelekanga.

Intsebenziswano Yamazwe Ngamazwe Nemilinganiselo Yomhlaba

I-Ostreliya ayisebenzi yodwa. Lithe thaba nenxaxheba kulawulo lwerhafu yehlabathi lonke, olubumba inkqubo yasekhaya. Imimandla engundoqo yentsebenziswano iquka:

Umsebenzi wesakhelo we-OECD oqukayo

I-Australia lilungu lokusekwa kweFrame Working kwi-BEPS. Amagosa eTreasure eHlabathi ahlala kwiQela loMkhosi kwaye anikela kwimijelo yobugcisa. Umsebenzi weFrame uvelise izicwangciso zeNdlela ezili-15, ezininzi zazo eziye zaphunyezwa kumthetho wase-Australia, njenge iMilgateraldalment Imental Iment (MLI) ukuphelisa izivumelwano zobugcisa-mali eziphindwe kabini. Uthengiselwano lukwaxhasa i- i-FUM kumboniso kunye noTshintshisolwazi lwenjongo yerhafu , ezivavanya ukuhambela kwemithetho yenkcazelo.

Izivumelwano zerhafu zobuGcisa notshintshiselwano lolwazi

I-Treasure ikhokela izivumelwano eziphinda-phindiweyo zezivumelwano ze-akhawunti (DTAS) kunye nezivumelwano zokutshintshiselana ngerhafu (njengeyokungadibani namazwe angadibaniyo). Ezi zivumelwano zinciphisa irhafu ephindwe kabini, ukukhusela ukuthengwa kwesivumelwano, kunye nokutshintshisana ngolwazi olulula. Umzekelo, i-Australia-United States DTA iquka amalungiselelo okutshintshisana ngokuzenzekelayo kwe-akhawunti yemali phantsi koMthetho we-Akhawunti ye-ATCM (FATCA).. I-ondrome isebenza nge-ATO ukuqinisekisa ukuba ugcino-lwazi olufunyenweyo lusetyenziswa ngokunempumelelo ukuvavanya.

Ukumanyana ne-ofisi yerhafu yase-Australia

Ulwalamano lweTreator (iBhodi yeNkcubeko) lucetyiswa. UATO ujongene nolawulo lwemini, kodwa uTsheko lwemali lumisela inkqubo. Iinkqubo zobuchule ziquka i- Ibhodi yoTshintsho yerhafu yerhafu nentlanganiso yesebe eliphetheyo ezithe rhoqo. Xa utshintsho olutsha luphunyezwe, uTrenter unika izicwangciso ezizinzileyo kunye nemithetho-nkqubo yemithetho ye-ATO. I-ATO, ngokujika-njalo, inika i-Uthemivo yogcino-lwazi olusebenzayo ekuthobeleni ukuthobela kunye nokuhlawula irhafuta – ukunikezela emva kwenkqubela-mthetho. Lo mjikelo uqinisekisa ukuba inkqubo ihlala ibekwe kumava okwenene ehlabathi.

Ukwanda komsebenzi we-gig, intengiso ye-intanethi, kunye nee-allpto zexabiso lerhafu. Uthengiselwano lukhuphe amaphepha okuhlawula irhafu yempahla yamanani [ kwaye luphuhlisa inkqubo yowiso-mthetho yezoshishino efihlakeleyo yemeko-bume yemeko yemeko-bume yehlabathi [. I-ATO’STAXISTING System enikayo i-AIPPPPPP [[ iyanweliswa ukugquma kwemisebenzi emininzi. Uthelo lukwayigocagoca indlela yokuhlawula irhafuthelo-inteyi-intelling ediweyo kunye ne-data edityayo.

Urhwebo lokusingqongileyo kunye noTshunxiso lweNetsamaZero

Njengokuba i-Australia ihamba isiya kwi-net68 develop ngo-2050, inkqubo yerhafu iza kudlala indima ekungeniseni utyalo-mali oluluhlaza kunye nongcoliso. Uthengiselwano luhlola inkqubo yekharbon yothungelwano, njengerhafu yekharbon ecacileyo okanye ukusetyenziswa okwandisiweyo kwe-] Amatyala e-Carbon (Carbon Farm Gametinative) Asemthethweni 2011. [[FLT]] [FLT]] Intersscreas zekharbon [ inkqubo esetyenziswayokuvumelana neenjongo zemozulu.[FLD:] Imisebenzi yezenyuko] Isebenza kunye ne-emperacter Regatorer [[FLD:5]] ukuqinisekisa oko kukhuselwa kwempempe amandla nokungasebenziswa kwamandla.

Ingeniso yomhlala-phantsi kunye nokuLaliswa

Inkqubo ye-operance yase-Australia yenye yezona ndawo zikhulu zogcino-mali zomhlala-phantsi emhlabeni wonke. I-overenti ihlola ityala lerhafu leminikelo emikhulu kwaye ifumane ingeniso kwiminyaka embalwa. I-Retive Infection Infect Ivention [ (umphumela okhoyo ngoJulayi 2022]) ifuna imali eninzi ukunikezela ngemveliso yomhlala-phantsi. Ngoku umba uvavanyo lwerhafuzo ezinkulu ukuphucula umlinganiselo werhafuzo kunye nokulondolozwa.

Ukubonisa ngaphaya kwerhafu nolawulo logcino-lwazi

Uveliswano lwemali lukugcino-lwazi lokuphucula inkqubo yerhafu kunye nokuthobela. [[FLT:] i-Australian Taxity’s Data Analytics Center inika iTreasuetimetrieethis zedata ezichaziweyo zokufuzisela ukuziphatha. Umthetho obonisa irhafu ukhuthaza amashishini amakhulu ukuvakalisa ulwazi lwerhafu. I-ookanye ukusetyenziswa kwe-[FLT:] kusetyenziswa kwe-PGLT [[FLT:]] ubalo lwerhafu, kunye nezinye iirhafu, ezinokucutha iindleko nokuvala irhafu.

Idilesi yeSithunzi

Uqoqosho olumnyama, oluqikelelwa ukuba lubiza amashumi ezigidi zeerandi ngonyaka, luhlala lubalulekile. Uveliswano lukhokele i- EMnyama I-Active Taskforce, eveze isuti yoncomo kuquka ibhanki yemali ehlawulwayo ngaphezu ko-R3 000 [ukusebenza 1 kaJanuwari 2025]. I-onkcile isebenza norhulumente kunye nee-ofisi zemali zolawulo ukurhwala irhafu, umhlaba, kunye nemisebenzi yeminxela yokuthintela ukuxhatshazwa.

Isiphelo: Inkqubo ye-Evolution engaguquguqukiyo

Indima yeNkcitho yeNkcitho yerhafu neyokuhlaziywa kwerhafu yase-Australia isekelwe kwaye inamandla. Ukusuka kuphando lokuqala nokujongana nokuyila, ukuzalisekisa, nokuqhubeka kuvavanywa, iNgxelo yeMali iqinisekisa ukuba inkqubo yerhafu iphumeza iinjongo zezoqoqosho nezentlalo. Imingeni ibalulekile – imijikelo yezopolitiko, ulawulo, ukulungelelanisa kwehlabathi lonke, kunye nokuphazamiseka kwezobugcisa – kodwa ubungqina obusekelwe kumthetho weBhunga leMbali, inika uzinzo kunye nokuzinza.

Kumashishini, iingcali zerhafu, nabemi, ukuqonda indlela esebenzayo ngayo iNgxelo yeNkcitho enokuthi ikhokelele kwiziphumo ezingakumbi kwinkqubo yotshintsho. Ukuzithoba kwii-Professings zeMali kungayibumba inkqubo; ukuthobela imithetho emitsha kungalunga xa ingqiqo icacile. Njengoko irhafu iqhubeka itshintsha ngenxa yamandla okukhutshwa kwemiqathango, imozulu, kunye noxinzelelo lwezizwe ngezizwe, i-Ostreliyane Treasureal ihlala iyinkqubo ebalulekileyo – eyomele ukusetyenziswa kwezobugcisa kunye ne-premisme-ragmaticism.

Ukuhlala benolwazi, abafundi bangalandela i-Australian Treasure [[FLT: 1] ye-website yokhangelo, ye-Australian Iofisi Yoburhafu ukuhlaziya, kunye neengxelo ezivela kwi [[[FLT:]] i-Projectal Becatebral Office [[[FLT:]][FLT]]. Izinto ezingaphandle ezifana ne-OECD's i-teksix [[FLT:]] kunye neSTIFLTY] Iziko zemali ezingenisa uhlahlo.