I-Australian Treasurer inendawo eyisisekelo ekuklanyweni nasekuthembekeni kwesimiso sentela sesizwe. Lapho i-Australian Taxistration Office (ATO) isingatha ukuqondisa nokugcinwa kwemithetho yosuku nosuku, i-Othernary imisa uhlelo lwezimiso nezakhiwo ezingokomthetho ezilawula indlela izimpikiswano zentela eziphakama ngayo futhi zixazululwe ngayo. Isimiso sokulungisa impikiswano esiphumelelayo asibheki kakhulu kuphela ekuqinisekiseni ukukhokha intela kodwa futhi nenkongozentengozelo yemali. Indlela ye-Center yokungenela kokungenela kwakuqala komthetho, ukuthatha izivumelwano ezicacile, ukuxabana okungashintshiwe (ADR), nokuvumelana okuqhubekayo kokuqinisekisa ukuthi izimpikiswano ziphathwa ngokucace, futhi ngezindleko eziphansi kuzo zonke izigaba.

Ukubukeza Indima Yezimali Zase - Australia

I-Moondrey iyinhlangano yezimiso eziyinhloko zikaHulumeni wase-Australia. Imithwalo yayo ihlanganisa ukululeka uhulumeni ngenqubo yentela, ukulungiselela umthetho, nokwengamela ukuphatha imithetho yentela ngokuphumelelayo. I-Moove Amen ngokwayo ayizixazululi izimpikiswano zentela; leyondima iwela ku-ATO noHulumeni we-Australian Governmental. Nokho, i-Moondral imisa imingcele engokomthetho neyomthetho okungalawulwa kuyo izingxabano. Lokhu kuhlanganisa ukuhlelwa kwemithetho echaza amalungelo abakhokhi bentela nezibophopho, ukumiswa kwemikhalo yezelo nokukhankanyiswa, nokutusa imithombo yemisebenzi yesinqumo se-ATO ephikisanayo.

Isebenza ngokuseduze ne-ATO, i-Attoney’s Department, kanye nezinkantolo ukuze kuqinisekiswe ukuthi isimiso sesinqumo sokuphikisana sihlala sivumelana. I-Moove ihlola futhi ukusebenza kwesimiso sokunikeza intela ngokuhlaziya i-data nangokunikeza imvume, ukuhlukanisa izimpikiswano ezidinga izinguquko zemithetho ye-athods noma ze-produration. Ngokwesibonelo, ukubukeza kwezezimali kuye kwaphumela ezinguqulweni zokujezisa isijeziso semithetho yezentela, ukusungulwa kwemithetho yokukhokha intela, nokuthuthukisa izimfuneko ze-ATO ukuze kucatshange ngezindlela ze-ADR ngaphambi kokuba iqhubekele enkantolo.

Izinhlobonhlobo Zengxabano Yentela E - Australia

Izimpikiswano zentela e-Australia zingavela ezimpikiswaneni eziningi, kuhlanganise nokuchazwa kwemithetho eyinkimbinkimbi yentela, ukusetshenziswa kwemithetho evamile emelene nokungavumelani, ukudlulisa ushintsho, nokubekwa kwesijeziso. Ngokombiko ka-ATO waminyaka yonke, izinkulungwane zezimpikiswano zibekwa unyaka ngamunye, kanye nenani elincane elikhuphukayo lokukhokha intela. Izindawo ezivamile zengxabano zihilela intela, izimpahla nentela yenkonzo (GST), kanye nenkokhelo yentela ephambili.

Izimpikiswano ezinkulu zihilela abantu abaningi abakhokhi bentela benkampani kanye nabantu abanenethi eliphezulu, kodwa futhi izinqumo ezithiwa zinephutha. Indlela ye-Money ye-otherine iqaphela ukuthi ngisho nempikiswano eyodwa eqhubekayo ingaqeda ukukhokha intela futhi ibeke izindleko ezinkulu kubo bobabili abakhokhi bentela nohulumeni. Ngakho, isimiso sigcizelela ukuvinjelwa lapho kungenzeka khona, sibaxazulule ngokushesha lapho kwenzeka, futhi sithathe izikhalazo njengendlela yokugcina yokukhokha intela.

Izinqubo Eziyinhloko Ekusingatheni Izingxabano Zentela

Izimali zithuthukisa izindlela eziningana zokusingatha izingxabano zentela ngokuphumelelayo. La masu afakwe ekwakheni umthetho, ezitatimensweni ze-ATO, nasezinqubweni zenkantolo.

Ukungenela Idinga Nokuhlolwa Kwasebuntwaneni

Ukuthembisana kwasekuqaleni kuyisisekelo sendlela yeNkcubeko. Abakhokhi bentela bakhuthazwa ukuba bafune ukucacisa izibopho zabo zentela ngemithetho yabo siqu, ngaphambi kokuba i-lodgg, nangokuzivulela. Izimali zisekela ukusebenzisa kwe-ATO izinhlelo zengozi, ezivumela imithombo ukuba igxile kwabakhokhi bentela abaphezulu kuyilapho abakhokhi bentela bethola ukwelashwa okuncane. Uma impikiswano engenzeka i-ATO ikhuthazwa ukuba ihileleke nomkhokhi wentela esilinganisweni sakudala esinokwenzeka. Lokhu kuhlanganisa imihlangano esemthethweni, ukuzithoba okubhaliwe, nemihlangano, yonke ehloselwe ekuphathweni okuncane.

Ukwakhiwa Kwesakhelo Esingokomthetho

Zonke izimpikiswano zentela zixazululwa phakathi kwesimiso esicacisiwe esingokomthetho. UMthetho woMnyango woMnyango woMnyango woMnyango woMnyango woMnyango wezentela 1953 kanye noMthetho [uMatatho woMthetho] woMthendeleko] (njengoba ushintshiwe) umisiwe imithetho yezibalo, ukuphikisa, nokunxusa. IMakethena iqhubeka ibukeza lemisebenzi ukuze ihlale ifanelekele injongo. Izinguquko zamuva zihlanganise inqubo yokwenqabela, zinikeza imingcele yezokukhokha izintela ezimweni ezithile, futhi zicacisa umthwalo wezicimo ezicacineyo. [F5], ngokufaka i-Foctive, ngokuhlola ngaphakathi phakathi kwe-ATO; futhi ngokubukeza [AFFOT] [5])] [FFOT] [estst T] [evention:[5]

Enye Impikiswano

I-Moovery ingummeli onamandla wesinqumo esiphikisayo esingesisombululo izindlela, ikakhulukazi ukuhlanganisa nokuhlanganisa. I-ADR ingasetshenziswa kunoma yiliphi isigaba sempikiswano, kusukela kukwandulela ukumiswa kuya esikhathini sokubekwa kwe-litation. I-Mooral isekela amalungiselelo omthetho avumela i-AAT nenkantolo ukuqondisa amaqembu e-ADR. Ezimweni eziningi, i-ADR iphumela ekuhlalisaneni okwamukelekayo, ukugwema izindleko nokwephuza ukuzwa ngokugcwele. Futhi i-ATO kuhlolwa kwezisebenzi ezinkonzweni zomthetho phakathi kokuququlwa kwemiciso kanye namakhono. Ngokwemininingwane yesinqumo se-ATO, i-ADR iholele ukuhlanganisa amazinga angaphezulu kakhulu ezindaweni ezifanele ezingu-70.

Ukuba Nethemba Nokulunga

Ukuveza imingcele yezimiso kuyisimiso esiyinhloko. I-ATO ifuna ukuba kukhishwe izinqubo zayo zempikiswano, kuhlanganise neziqondiso zayo zokuthola izinqumo. Abakhokhi bentela bayakwazi ukuthola ukwaziswa okucacile ngamalungelo abo, izinyathelo ezihilelekile ekuphikisaneni nokuhlola, nezici ezicabangelayo lapho kunqunywa ukuthi i-ATO ifuna ukuthatha i-ligate. I-Moolenti yengamela futhi i-x Practicals Board [ ukuqinisekisa ukuthi izindinganiso zobuchwepheshe ziyagcinwa, okunengxenye ekuphumeleni kobulungisa kwabakhokhi bezeli bezeluleko abathembele ekunikezeni iseluleko.

Ukusetshenziswa Kwezinhlalo Ezikhethekile Nobufakazi Obuqand ’ Ikhanda

Kunezimpikiswano eziyinkimbinkimbi zesayensi − njengokudlulisa izintambo, ukugwema intela, kanye nentela yezentengiselwano ngokwezimali − iNdawo yezimali iye yakhuthaza ukumiswa kwezikhungo zezazi phakathi kwe-AAT neNkantolo ye-Federal. Lezi ziphakamiso zihlanganisa amajaji noma amalungu anolwazi olubalulekile lwentela, okuxoxisanayo nokuveza izinqumo ezilinganayo. I-Mooral isekela futhi ukusetshenziswa kofakazi abangochwepheshe abazimele kanye nemihlangano yofakazi abahlangene ukuxazulula izingxabano ngokuphumelela.

Inqubo Yokuvula Imilomo

Uma zonke ezinye izindlela seziphelile, ukuphikisana kungase kungabi nakugwenywa. Indlela evamile esetshenziswa ezinkantolo zaseAustralia isuke imile kahle.

Izinyathelo Zokwahlukanisa Ngaphambi Kokuqala: Ukuzigodla Nokubukeza

Phambi kwanoma isiphi isenzo senkantolo, umkhokhi wentela kumelwe aqale afake ukuphikisa okungokomthetho ne-ATO. Iqembu le-ATO eliphikisayo libukeze impikiswano futhi livumele, ngokwengxenye noma ngokugcwele, noma ukuvala ukuphikisa. Uma engavumelekile, umkhokhi wentela angafaka isicelo sokubukezwa yi-AAT noma ukudluliswa ngokuqondile eNkantolo. I-Moonte ikhiphe inqubo emelene nomthetho ukuze inciphise ukulibala; ngoba, manje, abakhokhi bentela sebeneminyaka emine (ngaphezu kweminyaka emibili) ukuba bafake ukuphikiswa ezimweni ezithile.

I - Administration Amacala E - Tribunal (AAAT)

I-AT inikeza indlela ekhululekile, ephansi kakhulu yokuhlola izinqumo ze-ATO. I-AAT ingaqinisekisa, ihlukahluka, noma ibeke eceleni isinqumo se-ATO. I-Mooral isekele izinguquko zemithetho ezinika i-AT amandla okusebenzisa elinye isinqumo sokuphikisana futhi iqondise amacala ngokunenzuzo. I-Thekipho nezentengiselwano yezentengiselwano ezikhethekile ezindabeni zentela, namalungu anolwazi olubanzi lwentela. Ingxabano eziningi zentela eziqhubeka ngokungenakulahlwa zigcinwa ezingeni le-AT, kanye nengxenyana encane kuphela eyadluliselwa eNkabeni ye-Federal.

Inkantolo Yase - Australia Ezimele

I-Federal Court izwa izikhalo ezivela ku-AAT kanye nezikhalo eziqondile ezivela ku-ATO ephikisayo. INkantolo inezikhalo ezinikezelwe Uhlu lwezikhalo ukuze ilawule lamacala. Ukuqhubekela phambili kungokomthetho kakhulu kunase-AAAT, nemithetho eqinile yobufakazi nempikiswano engokomthetho. Abaqondisi beSivumelwano babaphathi beNkampatho yezezimali bafaka ikhambiso ngokuseduze njengoba ngokuvamile becacisa amaphuzu omthetho. Ukulahlekelwa yi-ATO kungathuthukisa inguquko yezentengiselwano yezentengiselwano yezebhizinisi eqophelweni yezebhizinisi ephambili.

INkantolo Ephakeme Yase - Australia

Ukudluliswa kwecala kuyiNkantolo Ephakeme kudinga ikhefu elikhethekile futhi akuvamile ukunikezwa cishe kuphela uma icala lihilela iphuzu elibalulekile lomthetho noma ukuphikisana phakathi kwezinqumo zenkantolo ephansi. Izinqumo zentela yeNkantolo Ephakeme zinethonya, zimisa izimpawu ezibopha bonke abaqondisi bomthetho besikhathi esizayo. Inkampani ihlanganyela ngenkuthalo ekufuneni iziphakamiso eziphakeme ngokunikeza ubufakazi benhloso yomthetho nangokumisa umthetho othatha indiva uma kudingeka “ukuvikela inzuzo yemali” (indlela engavamile kodwa evunyelwe umthetho).

Izindleko Nezimali

Izindleko zokukhokha intela zingaba nkulu kokubili kumkhokhi wentela nohulumeni. Izimali ziqondisa uhlelo lwemali ka-ATO futhi zilindele ukuba abaphathi bezentengiselwano bafeze izindleko. Abakhokhi bentela abalahlekelwayo bangayalwa ukuba bakhokhe izindleko ze-ATO, ngaphandle kokuba icala liphakamise isithakazelo esibalulekile somphakathi. Ngokuhlukile, uma i-ATO ngokweqisayo inqaba ukukhokha, abakhokhi bentela bangakhokhwa ngesisekelo esiqinile. I-OKhathenti ithengisise iziqondiso ezidinga i-ATO ukukhokhelwa njalo nokuncishwa kwemali futhi ihoxiswe uma izindleko zokuqhubeka zingaphezu kwezinzuzo.

Umbambi Wesivumelwano Nokuthuthukiswa Kwesimiso Somthetho

INdawo yezimali igcina izingxoxo eziqhubekayo nabasekhakhi bentela, abeluleki bentela, izinkampani zezimboni, nezifundiswa ukuze kulungiswe izinqubo zokulungisa. Izimiso zomthetho zihlanganisa:

  • [ Amaphepha okuhlola amaPublic: Akhululwa lapho iNondyebo icela izinguquko ezibalulekile zokuphikisana nezinqubo zesinqumo. Amaphepha amuva ahlanganise amalungelo abakhokhi bentela, isijeziso sokuguqulwa kwesijeziso, nendima ye-ADR.
  • Iqembu lokubonisana: A i-forum lapho iTreasure ekhulu nezikhulu ze-ATO zihlangana khona nabameleli abavela e- Tax Institute[, [ CPA Ostreliya[, [[FLT]]], [[FLT]] i-ARP] ehlangene nabamelelithi abanikezeli base-Australia kanye ne-New Zealand [, kanye nezinye izindikimba ezingochwepheshe zokuxoxa ngezindaba ezingokwezimiso ezisemthethweni.
  • [[[QURT:0] I-egigistrate amakomiti okuhlola: ngokwesibonelo, i- Board yentela[ ihlola imithetho ethile yentela kanye nezindawo zayo, ngokuvamile yenza ukutusa okuthinta isinqumo sempikiswano.
  • i-Ombudsman nezindlela zokufutha impempe: [[I-CMT]Commonwealth Ombudsman [ ingaphenya izikhalo ngokusingatha i-ATO ukuxabana, futhi i-Mooker icabangela imiphumela yayo lapho ithuthukisa izinqubo.

I-Ptooleer direction iholele ekuthuthukeni kukakhonkolo: ukusungulwa kwe- “chweba eliphephile” kwemithetho yamabhizinisi amancane, ukwandiswa kwesikhathi sokukhokha izingxabano, nokudalwa kwe-Pix Business enikezelwe i-Informer and International kuphikisana neqembu lesinqumo phakathi kwe-ATO nezikhulu eziqeqeshiwe ngokukhethekile.

Intuthuko Nezinguquko Zamuva

INdawo yezimali ibilokhu imatasa ekulungiseni isimo sempikiswano. Isihluthulelo sentuthuko yamuva zihlanganisa:

  • [[NTLT: 0] Imiswe ngokuxhasa ngemali okuqhubekayo, leli qembu lemisebenzi liveza amalungiselelo okuvimbela intela ephezulu ye-riski futhi liphishekele i-parigg. I-Thekiner yasekela izinguquko zemithetho ukuze yandise inkathi yokubukeza futhi iveze amalungiselelo esijeziso kubagqugquzeli bezinhlelo zokugwema.
  • [[I-ALT:0] Izimfuneko ze-ADR eziqinisekisiwe: Ngo-2023, i-Others imise ukubheka i-ADR ngaphambi kokubhekisa indaba enkantolo. Lemfuneko iye yandisa ukusetshenziswa komthetho futhi yanciphisa inani lamacala aqhubekela phambili ekuqulweni.
  • Ushintsho lwe-digital:[ I-Treasury ikhuthaze i-ATO ukuba ifake imali emathuluzini ewenziwe ngemishini avumela abakhokhi bentela ukuba balandele intuthuko yezimpikiswano zabo ku-inthanethi, futhi basebenzise imininingwane ukuze baphawule izindlela ezingase zibonise izimpikiswano zesimiso sohlelo.
  • [[[ITL:0] Ishende lamalungelo asemthethweni: I-Moota yasebenza ne-ATO ukuvuselela i-Taxharder Relations Tchart, manje ehlanganisa nelungelo lokungaxazululwa ngokungakhethi nangokungabambeki.

Ukuqhathaniswa Kwamazwe Ngamazwe

Indlela yezimali yokusebenza ihlanganisa izici ezifanayo namanye amazwe e-OECD kodwa futhi inezici ezihlukile. Ngokwesibonelo, i-United Kingdom’s HM Revenue & Custom isebenzisa i-fashoni yakuqala efanayo futhi isebenzisa i-[[[[FLT:]] Stax Tribunal[[[FLT]] [[FLT]] [[FLT]]] [3]. Nokho, isimiso se-UK sigcizelela kakhulu ukubekwa kwemithetho ye-litiom kusuka ku-Tribunalthi engokomthetho ebanzi. I-United States inenkathi ehlukile [[[FLT] [FLT]] [FLT] [FLT] [FL:]] elalela ukuphikisana phambi kokuba kudiwe, okudingeka kakhulu kwentela e-Australia lapho kukhokhelwa khona intela.[3]

Isiphetho

Indlela ye-Ossolean Treasurer yokusingatha izingxabano zentela nokukhokha ikhona ngokubanzi nangokuqhubekayo. Ngokukhuthaza ukuthembisana kwasekuqaleni, uhlelo olungokomthetho oluhlelwe, ukusetshenziswa kwe-ADR, kanye nokubambisana okuqinile, i-Mooral ihlose ukuxazulula izingxabano ngokufanelekile, ngokuphumelelayo, futhi ngokunikeza inzuzo encane. Lokhu akuvikeli isisekelo semali kodwa futhi kusekela ukukhokha intela ngokobuqotho besimiso sentela. Njengoba indawo yentela iba yinkimbinkimbi kakhulu ($*), ngokuthuthukisa isayensi yezentengiselwano, nangokuhlanganisa ibhizinisi (-i-Mooral) nesibopho se-facemental yezimiso zezimiso zezeluleko, ukuphikisana okusobala kuyobe kusemqoka esimweni sezomnotho nentuthuko se-Australia.

Ukuze uthole ukwaziswa okwengeziwe, inqubo yeTreasurery’s [[FLT: 0] ikhasi lentela inikeza izingeniso ezikhona manje. i-ATO’s [[FLT:] puctistee linikeza isiqondiso sesinqumo [ sesiqondiso se-OFLT] esisebenzayo kubanikeli bentela. I-OECD’s 's bika nge-ADR entela[ inikeza umbono wezwe lonke. Ngaphezu kwalokho, Umthetho wokuphatha izintambo zokukhokhisa izintela 1953[FL:7]] ingatholakala kulayini yemiyabelo.