博通税务墨尔本会计事务所 VHL Business & Tax Solutions

10/30/2021

Tax Implications on the relationship broken down

Nowadays, more and more people prefer to stay in a defacto relationship with their partners instead of getting married. As a result, starting from 2009, parties […]
10/30/2021

Uber & Texi 从业者的税务解析

随着共享经济的繁荣发展,Uber成为了一个重要的服务项目。在澳洲越来越多的人会选择Uber赚取额外的收入。比起开Taxi更加简单,灵活。本月的税务专题将会具体给您讲讲关于Uber的那些事儿!如果您是Uber从业者,您需要注意以下的几个税种对您税务的影响。 GST Implications 那么我们从消费税说起,消费税法案(GST Act)有所说明,所有的Taxi Travel骑行外包安排(Ride-Sourcing Arrangements)符合消费税目的的都要缴纳消费税。但是要注意了哦,首先,司机们必须要申请澳大利亚商业号码(ABN:Australian Business Number),并且注册GST。其次,计算所交消费税的时候,需要用的是成交价(Full Fare)去计算,而不是任何方式的税后所得噢!在提交频率上来说,每月或者每季度地提交业务活动报表(BAS:Business Activity Statements),了解如何开具税务发票(需当全程票价超过$82.50,顾客要求时提供),是不是so easy呢?但是需要强调的是,  通常来说的 $75000的营业门槛在这里并不适用,也就是说,无论您期待的年营业额是不是达到了$75000, 都需要缴纳消费税哦。 那么问题来了,我们的uber服务到底是不是所谓的符合Taxi Travel的概念呢?根据Uber法案,联邦法院作出一项宣告命令:Uber司机提供的服务符合“Taxi Travel”这一范围,出租车旅行应该被解释为一个整体,而不是关注如何识别“Taxi Travel”,要收到商品及服务税GST的限制。   Income Tax Implications Uber司机们还要注意的是,需要在所得税申报表(Income Tax […]
10/30/2021

Uber vs Taxis

While Uber services are being more and more popular in our life, the tax issues related to Uber services have also raised people attention. There are […]
10/30/2021

Low and Middle Income Tax Offset (LMITO) now law

Announced in the 2019-20 Federal Budget, the Government’s  changes to the Personal Income Tax Plan has now law. 2018-19 Starting from the financial year 2018-19, there […]
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