I-Australian Treasure ikwindawo engundoqo ekuyilweni nasekunyanisekeni kwenkqubo yerhafu yesizwe. Ngeli xesha i-Ostreliyan Thacio-taxiation (ATO) isingatha ulawulo lwentsebenziswano lwemini ukuya kutsho kolu nyaka kunye nokugcinwa komthetho, iveliswa kwenkqubo kunye nokwakhiwa komthetho okulawula indlela iimbambano zerhafu eziphakama ngayo kwaye zisombululwe. Inkqubo efanelekileyo, yokulungisa impikiswano iyabaluleka kungekuphela nje ekuqinisekiseni ukuhlawula irhafuthengwa kwerhafu kodwa kwane nentlawulo lwemali kunye nozinziwo zezoqoqosho. Indlela yokungena kweTrenteko yongenelo phambili, ezinye iindlela zomthetho, isisombululo esicacileyo (ADR), kunye nokuvunywa kwemiqatha kwemiba yomthetho ukuqinisekisa ukuba iimpikiswano ziphathwa ngokungqinelayo, kwaye nexabiso elincinci kwintlawulo lwamaqela onke.

Ibali Lendima Yemali YaseOstreliya

UNondyebo ungumbutho ophambili wezomthetho kaRhulumente wase-Australia. Iimbopheleleko zawo ziquka ukucebisa urhulumente kwiinkqubo zerhafu, ukulungiselela umthetho, nokuvelela ulawulo olunempumelelo lwemithetho yerhafu. UMali akazichazi iimbambano zerhafu; loo ndima ibekwe kwiATO noRhulumente we-Australia. Noko ke, iSibonelelo simisela imida esemthethweni nemigaqo-nkqubo apho iimpikiswano zilawulwa khona. Oku kuquka ukumisela imithetho echaza amalungelo nemfuno zerhafuzo, ukuseka kwesiseko semibamelo kunye nokubhexelelwa, nokuncomela oovimba bemicimbi yemicimbi ye-ATO.

Ngokwendlela esetyenziswa ngayo, iMondli isebenza ngokusondeleyo neATO, iSebe leAttorney-Jikelele, kunye neenkundla ukuqinisekisa ukuba inkqubo yesigqibo sokuphikisana ihlala isebenza ngokungqinelana. UTsheya-wanenza ukwenziwa kwenkqubo yokunika irhafu ngohlalutyo logcino-lwazi kunye nengxelo yomnini-mgaqo, ukuchonga imibandela yenkqubo esenokufuna utshintsho lomthetho-mthetho okanye utshintsho olungokwendawo. Umzekelo, uhlolo lweTrente lwenze utshintsho kwimiqathango yemiqathango yokukhupha isigwebo, ukumiswa kwemithetho yokukhusela irhafunxa-rha, kunye nokukhuthaza iimfuno ze-ATO ukuqwalasela iinketho ze-ADR phambi kokuba ziqhubeke ukuya enkundlekweni.

Umhlaba Obalasele Weerhafu EOstreliya

Iimbambano zerhafu eOstreliya zingavela kwimibandela emininzi, kuquka ukucaciswa kwemiqathango entsonkothileyo yerhafu, ukusetyenziswa kwemithetho jikelele echasene nomthetho, ukudlulisela utshintsho, kunye nokubekwa kwemiqathango. Ngokwengxelo yonyaka ka-ATO, amawaka ekwalathiswayo ayafakwa nyaka ngamnye, ngepesenti encinci enyukayo. Imimandla eqhelekile yengxuba ibandakanya irhafu, iimpahla kunye nerhafu yenkonzo (GST), kunye nerhafu yerhafu yerhafu ephakamileyo.

Iimbambano eziphezulu zisoloko zibandakanya abaqeshwa-mali abaninzi abaqeshwa kunye nabantu abanomsebenzi ophezulu, kodwa ii-SME kunye nabantu ngabanye abakholelwa ukuba azichananga. Indlela yokujongana noNondyebo ukuba kwanempikiswano enye eqhubekayo ingaphelisa ukuthembeka komhlawuli werhafu kwaye ibeke iindleko ezibalulekileyo kumhlawula irhafu kunye norhulumente. Ngoko ke, inkqubo igxininiso lwenkqubo ekuthinteleni iimpikiswano apho kunokwenzeka, ibacombulule kwangoko xa zisenzeka, kwaye ibacombulule njengendlela yokucela ukunyulwa okutsha.

Izindululo Eziphambili Ekusingatheni Iingxabano Zerhafu

ISebe likhuthaza iindlela eziliqela ezingundoqo zokusingatha iimbambano zerhafu ngokunempumelelo. Ezi ndlela zifakwe kwimithetho, kwiingxelo eziqhutywa yiATO, nakwimigaqo yenkundla.

Ukuqalisa Utyando Nokuvavanywa Kwamaxhoba

Ukuganana kwangethuba kusimbombo sendlela yeNkcitho. Abahlawula iirhafu bakhuthazwa ukuba bafune ucacelo kwiimbopheleleko zabo zerhafu ngemithetho yangasese, ngecebiso langaphambi kwelokhwe, kunye nokutyhilwa ngokuzithandela. INgci yemali ixhasa ukusebenzisa kwe-ATO izixhobo zobungozi, ezivumela oovimba ukuba bajoliswe kwimirhumo ephezulu yoburhafu ngoxa abalawuli berhafu bebhanki befumana unyango olusezantsi olucuthiweyo. Xa ingxubeko iATO ikhuthazwa ukuba ibandakanye nombhatalo kwisigaba sokuqala esinokwenzeka, ngaphambi kokuba kukhutshwe uvavanyo olusemthethweni. Oku kubandakanya iintlanganiso ezisemthethweni, ukuthotyelelwa kwemiqatha, kunye neengqungquthela, zonke ezijoliswe ekuphathweni okunciphileyo.

Isalathisi soMgaqo-nkqubo weSizwe

Zonke iimpikiswano zerhafu ziconjululwe phakathi kwesakhiwo esichaziweyo esisemthethweni. UMthetho woLawulo lonyaka ka 1953 kunye noMthetho we-[FLT] wokwamkela irhafu yowiso-mthetho '[ [Njengoko kulungisiweyo] [[FLT]] [umthetho okhethekileyo] (ukwenza imigaqo yokuhlola, izibheno, kunye nokucenga. iBhintengiso eziqhubekayo ukuqinisekisa ukuba zihlala zifanelekile ngokwenjongo. Izicwangciso zakutshanje ziqukelele inkqubo yokwalathatho, zinika imida yexesha lokuhlawula kwiimeko ezithile, kwaye zicacisa uxanduva oluthe ngqo. [FF] kunye neNkuphumeleto: [F]]

Enye iNkxaso

Uveliswano lungummeli onamandla wetyala elinokusetyenziswa njengendlela zokuchaphazeleka ezichaseneyo nempikiswano iindlela, ingakumbi ukudityaniswa nokudityaniswa. I-ADR ingasetyenziswa nakweliphi na iqondo, ukusuka kwinqanaba lokumiselwa kwesivumelwano ukuya ngexesha lokunikezelwa kwengxelo. Ngokwe-Datal ixhasa amalungiselelo omthetho avumela i-AAAAT kunye neenkundla ukuba zikhombe amaqela ukuya kwi-ADR. Kwimeko ezininzi, i-ADR iziphumo kwibhunga elamkelekileyo, ekuthinteleni iindleko kunye nolibaziseko lokuva ngokupheleleyo. Ivectoro-mali ye-ATO kubasebenzi ekuququlunqeni nasekusebenziseni izicwangciso-mthetho zengxoxo yengxoxo ye-ATO, i-ADR ikhokelele ekuhlaleni izixaso

Ukubonisana Ngokwahlukileyo Nokulunga

Ukubonisana okungundoqo ngumgaqo ongundoqo. IMpawu kaNondyebo i-ATO ipapasha iinkqubo zayo zempikiswano, kuquka igalelo layo kunye nemigaqo yokuhlalisa. Abanikeli-rhafu banonikezelo kulwazi olucacileyo ngamalungelo abo, amanyathelo abandakanyekileyo ekuphikisaneni nohlolo, kunye noothunywa be-ATO baqwalasela xa begqiba enoba banokukhetha ukuba banokuligate. Umba wemali ukwangamela iBhodi yezobugqeba [[FLT: 0]]x Practicers Board [ ukuqinisekisa ukuba imilinganiselo yobuchule iyagcinwa, nto leyo inegalelo kwiziphumo ezintle zababugcimi bobugqeqesho abaxhomekeke kwicebiso abafaneleyo.

Ukusetyenziswa kweZiko leZiko leMidlalo eziSigxina kunye noBubungqina obuphangaleleyo

Ngeengxubusho zobugcisa ezintsonkothileyo .ezinjengendawo yokudlulisa irhafu, ukuphepha irhafu, kunye nerhafu yengeniso yemali, uNondyebo ukhuthaze ukusekwa kwamacandelo engcaphephe kwiAAT kunye neNkundla yamaQumrhu. La maqela aquka abagwebi okanye amalungu anobuchule obubalulekileyo berhafu, ekhutshwayo kwaye evelisa izigqibo eziphezulu. ITrenter ekwaxhasa ukusetyenziswa kwamangqina azimeleyo kunye neengqungquthela zamaNgqina ahlangeneyo ukucombulula ngokufanelekileyo iimbambano.

Inkqubo yonikezelo

Xa zonke ezinye iindlela ziphelile, ukudityaniswa kusenokungabi nakuphepheka. Indlela eqhelekileyo kwinkundla yase-Australia imiswe kakuhle.

Amanyathelo olwahlulo lwangaphambili: Ugcino kunye nempinda

Phambi kwaso nasiphi na isenzo senkundla, umhlawula irhafu kufuneka kuqala afake isichasi esisemthethweni ne-ATO. Iqela elichasayo lika-ATO lihlola impikiswano lize livumele, ngokwenxenye okanye ngokuzeleyo, okanye livume ukuchasa. Ukuba akavumelekanga, umhlawula irhafu angafaka isicelo sokubukeza iAT okanye isibheno ngqo kwiNkundla yamaPhondo. I-Ofisi ithe yayamla inkqubo yokwalathisa ukunciphisa ukulibazisa; kuba, ngoku abahlawuleli baneminyaka emine (ngaphezu kweminyaka emibini) ukuba bahlalise ukuchasana ngokweemeko ezithile.

I-Administrative ISibheno soLawulo (AAAT)

I-AT inika umgaqo othelekelelwayo, ophantsi wokuhlola izigqibo ze-ATO. I-AAT ingaqinisekisa, yahlukahluka, okanye ibeke ecaleni isigqibo sika-ATO. I-Otherine ixhasa iinguqu zemithetho ezinika i-AAT umvandedwa ongakumbi ukuze kusetyenziswe ezinye izisombululo zempikiswano kunye nokulawula amatyala ngokunempumelelo. Irhafu necandelo le-AT lerhafu, kunye namalungu anamava amaninzi erhafu. Imibango yerhafu eqhubeka ngaphaya kwempikiswa kumgangatho we-AT, nentwana encinane kuphela ebhenele kwiNkundla yeQumrhu.

Inkundla yaseOstreliya

Inkundla yoManyano ifumana izibheno ezisuka kwi-AT kunye nezibheno ezithe ngqo ezivela kwi-ATO. Inkundla inezibheno ezinikezelweyo Uluhlu lwezibheno ukuphatha la matyala. Ukuqhubekekisa kusemthethweni ngakumbi kunaseAAAT, ezinemithetho engqongqo yobungqina kunye nengxoxo engokwasemthethweni. Iimvoni zeNkundla yeQumrhu eliphetheyo zikhokelela kwingxelo yengxelo yephepha nengxelo ebhaliweyo. Iimeko zeCwangciso-mali ezinxulumene nomthetho ezifutshane njengoko zisoloko zicacisa iingongoma zomthetho. Ilahleko ngumzekelo, izigqibo zakutshanje ezithiyo zentsingiselo ye- “endleko-zoshishino-zo-phambili" kwimiqatha yemali yemali kwiphondo.

INkundla Ephakamileyo YaseOstreliya

Izibheno kwiNkundla ePhezulu zifuna ikhefu elikhethekileyo kwaye azifane zinikwe qha xa ityala libandakanya ingongoma ebalulekileyo yomthetho okanye umlo phakathi kwezigqibo zenkundla esezantsi. Izigqibo zerhafu yeNkundla ePhezulu zinempembelelo, zimisela imizekelo edibanisa zonke imigaqo yomthetho wexesha elizayo. IBhunga lithatha inxaxheba ngokukhutheleyo ekuchazeni iimbono eziphezulu ngokunika ubungqina benjongo yomthetho nangokumisela umthetho ozichazayo xa kuyimfuneko “ukukhusela isiseko semali” (inyathelo elinqabileyo kodwa elivumelekileyo ngokomgaqo-siseko).

Iindleko nenkcitho

Amaxabiso okuhlawula anokuba maninzi kubo bobabini umhlawuli werhafu kunye norhulumente. Uveliswa-mali ukujonga ukuhlaziywa koqingqo-mali luka-ATO kwaye ulindele ukuba ulawulo lwetyala lemali olunengeniso. Abahlawula imali abaphulukana noovimba-mali bayalelwa ukuba bahlawule amaxabiso e-ATO, ngaphandle kokuba ityala liphakamise inkxalabo ebalulekileyo kawonke-wonke. Ngokuchasene noko, ukuba i-ATO iyala ngokungenankathazo zonke iindleko, abaqeshi bengahliswa ngeendleko ezikwizinziso ezizinzileyo. I-otafeki ithenti ithe i-mali ifuna i-ATO ibonelela rhoqo iintelekiso zokuhlalisa nokurhola ityala ukuba iindleko zikawonke-mali eziqhubekayo zingaphezulu kuneenzuzo.

Ubandakanyeko lomntu othatha inxaxheba

INgxelo yeNkcubeko igcina incoko eqhubekayo nerhafu, abacebisi berhafu, amaqumrhu oshishino, kunye nezikolo zokulungisa imigaqo-nkqubo yokucombulula. Iinkqubo ezizinkcubeko ziquka:

  • Amaphepha okubonisana akwindawo ebanzi: akhutshwa xa uNondyebo ecebisa iinguqu ezibalulekileyo zokuphikisana neenkqubo zesigqibo. Amaphepha akutshanje agubungele amalungelo omhlawuli werhafu, utshintsho, nendima ye-ADR.
  • Iqela lokunxibelelana: A apho uTende omkhulu kunye namagosa e-ATO adibana khona nabameli abasuka Iqumrhu leTax, I-CPA Ostreliya, [FLT]], Abaxhasi betyala iAustralia neNew Zealand , kunye namanye amaqumrhu ango obugcisa okuxubusha ngemicimbi yenkqubo.
  • [[UMTL:0] Ikomiti yohlolo lophicotho lodidi: umzekelo, iBhodi yoNxulumaniso yeNkqutyana yeNkqutyana iqhuba uhlolo lwemithetho ethile yerhafu kunye nolawulo lwayo, isoloko icebisa okuchaphazela isigqibo sempikiswano.
  • [[FLT: 0] I-Ombudsman kunye neziqhagamshelanisi zomtshiyo: I-[FLT][FMT:2]Commonwealth Ombudsman [ ingaphengulula izikhalazo malunga no ATO ukusingatha iimpikiswano, kwaye iNgciso yemali iqwalasela oko kufunyanisweyo xa kuphuculwa iinkqubo.

Impendulo ye-takeholer ikhonkile ikhokelela kwinkqubela-phambili: ukuveliswa kwe- “izibuko elikhuselekileyo” imithetho yamashishini amancinci, ulwandiso lwexesha lokuhlawula iimpikiswano, kunye nokudalwa kweMashishini amakhulu kunye nezizwe ngezizwe [[FLT: 1] lixambulisana neqela lesigqibo phakathi kwe ATO nabaphathi abaqeqeshiweyo.

Uphuhliso Notshintsho Lwakutshanje

Iveksi yeNkcubeko ibisoloko isebenza ekulungiseni isisombululo sengxoxo.

  • [[NTL:0] Umthamo wokungaSebenzi Womsebenzi othenjiweyo: omiselwe ngenkxaso-mali eqhubekayo, lo msebenzi wokwazisa amalungiselelo okuphepha irhafu ephezulu ye-risk kwaye ulandela intelekelelo ngobuchule. I-Utheko lwemithetho lwaxhasa utshintsho lowiso-mthetho ukuze lwandise ixesha lohlolo nokuzisa amalungiselelo esohlwayo kubaququzeleli bokuphepha.
  • [[UMTHETHO: 0] Iimfuno ze-ADR ezomelezekileyo: Ngo-2023, iBhunga leMali liza kuqwalasela i-ADR phambi kokubhekisa umba enkundleni. Le mfuneko inyuse ukusetyenziswa koluvo lomntu kwaye icuthe inani lamatyala aqhubekeka ukuya kuvakala.
  • Iinguqulelo zeDigital: UNondyebo ukhuthaze iATO ukuba ifake ingeniso kwizixhobo zamanani ezivumela ababuthi berhafu balandele inkqubela-phambili yempikiswano yabo kwi-intanethi, nokusebenzisa ugcino-lwazi ukuchonga iipateni ezinokubonisa imibandela yenkqubo.
  • [[UMTL: 0] Imithetho yamalungelo ekwakuhlawulwa ngayo: Umba wemali wasebenza ne ATO ukuhlaziya iTshata yamaLungelo eTaxhasi, ngoku equka ngokucacileyo ilungelo lokuba impikiswano iphethwe ngokusesikweni nangokungalibazisi okungeyomfuneko.

Ukuthelekiswa Kwamazwe Ngamazwe

Indlela yeNgciwo yeNkcitho iyabelana nezinye izinto eziqhelekileyo namazwe e-OECD kodwa kwakhona ineempawu ezahlukileyo. Umzekelo, i United Kingdom’s HM traveition & Customs isebenzisa imodeli efanayo yangaphambili kwaye isebenzisa ityala elinikezelweyo [[[FLT:]]] iTax Tribunal[[[FLT]]] [[FLT]]] [3]]. Isixokelelwano se-UNIK sigxininisa kakhulu kwintengiso esesikweni esetyenziswayo kwiTribhini ebanzi esetyenziswayo kunyaka umva nje. I-OS. I-United States inetyala elahlukileyo [[FLT] [FLT] [FLT] [FL:5] elivayokumgangatho wendlela wolwazi oluphezulu wolwazi oluphezulu]

Isiphelo

Indlela yeNkcitho yeKhatheli ye-Australia yokusingatha iimbambano zerhafu kunye nokuhlaziywa kwerhafu ibanzi kwaye isoloko ilungisa. Ngokukhuthaza ukuganana kwasekuqaleni, ukwenziwa komthetho, ukusetyenziswa okuqinileyo kwe-ADR, kunye nentsebenziswano esondeleleneyo, iNgxongo yeBhunga yokulungisa iimpikiswano ngokufanelekileyo, ngokunempumelelo, nangokuzinzisa okuncinane. Oku akuyikhuseli nje kuphela isiseko sengeniso kodwa kwakhona kuxhasa ukuthembeka kwendlela yokuthembeka yenkqubo yerhafunxa. Njengoko umhlaba werhafu usiba usiba nzima kakhulu (* ngokuphuculwa, ukusetyenziswa kwamanani, kunye nokusetyenziswa kwentengiselwa kwentengiselwano yezo zentengo, kunye nokuzinziswa kwenteko yezo zemali ezicacileyo kuya kuhlala kuyimfuneko kwinkqubo yezoqoqo lenkculo nenkqubela yaseOstreliya.

Ulwazi olubhekele phaya, umgaqo werhafu kwiphepha [[FLT: 1] unika uhlaziyo kutshintsho lwangoku. I-ATO’s 'iziphumo zesigqibo [ inika icebiso eliluncedo kubahlawuleli-ndlu. I-OECD’s [[FLT:] ichaza nge-ADR kwirhafu inika imbono yehlabathi lonke. Ngaphezu koko, [ Umthetho wolawulo lobugcisa bucala u-5] ungafumaneka kwingingqi yemiqathango yemiqathango.