2019年联邦预算:对企业有什么好处?

In a pre-election Budget mainly focused on households, businesses have not been completely forgotten.  今年的预算集中在小城镇, extending existing tax relief for small and medium businesses and expanding the instant asset write-off.

中小型企业

The Treasurer was unequivocal in the Government’s support for business and SMEs in particular.  Measures were announced in the Budget relating to both investment and tax integrity rules for SMEs of varying sizes.

即时资产核销

The instant asset write-off has been extended in both threshold and duration for several consecutive years now.  It has always been intended to stimulate economic activity and encourage businesses to invest. 这项预算的结果无疑扩大了这方面的范围, but it does appear that there are now three thresholds for this financial year, 假设这项措施通过成为法律.

Based on Budget announcements, for the 2019 and 2020 financial year the following is applicable:

7A司修正案开始日期推迟12个月

The Government will defer the start date of the 2018-19 Budget measure, 税 Integrity — clarifying the operation of the Division 7A integrity rule, 2019年7月1日至2020年7月1日.  Changes to Division 7A have been announced in the last few Budgets and would now be consolidated into a package that applies from 1 July 2020.

根据税务委员会的审查和一系列建议, the Government issued a consultation paper in October 2018 seeking stakeholder views on the proposed implementation approach for the amendments to Division 7A of the Income 税 Assessment Act 1936.  Feedback from stakeholders highlighted that this is a complex area of the tax law and raised implementation issues that warrant further consideration.

Delaying the start date by 12 months will allow additional time to further consult with stakeholders on these issues and to refine the Government’s implementation approach, including to ensure appropriate transitional arrangements so taxpayers are not unfairly prejudiced.

技能包——新的学徒制

作为5.25亿美元的技能计划的一部分，该计划旨在创造80个,在五年内增加了1000名学徒, 政府将给予雇主的奖励加倍至8元,每个职位000.  该款项将向雇主提供以下款项:

出口市场发展补助金(EMDG)额外拨款

An additional $60 million over three years will be invested into the EMDG scheme, which supports businesses to increase marketing and promotional activities overseas, 目的是扩大对新市场的出口.

要符合资格, a business needs to have a turnover less than $50 million in the grant year, 费用超过$15,000 of eligible expenses and have principal status for the export business.  它还必须促进与出口有关的具体活动, 入境旅游或在澳门赌场官网举行的会议和活动.

机电补助计划最多可发还5元以上合资格开支的50%,000, 前提是符合条件的总费用至少为15美元,000.

北昆士兰洪水恢复税豁免

The Government will provide an income tax exemption for qualifying grants made to primary producers, small businesses and non-profit organisations affected by the North Queensland floods. Qualifying grants include Category C and Category D grants provided under the Disaster Recovery Funding Arrangements 2018, and grants provided under the On-Farm Restocking and Replanting Grants Program and the On-Farm Infrastructure Grants Program.

The exemption will apply where the grants relate to the monsoonal trough, which produced flooding that started on or after 25 January 2019 and continued into February 2019.

昆士兰风暴-支付给初级生产者的税收处理

The Government will treat as exempt income payments to primary producers in the Fassifern Valley, 2018年10月，昆士兰州遭受风暴破坏. The tax treatment relates to payments distributed to affected taxpayers through a grant totalling $1.向农村和地区复兴基金会捐赠了6亿美元, 与救世军和当地社区小组合作.

The Government remains committed to the 10-year enterprise tax plan announced three years ago.  Attempts to extend the corporate tax cuts to companies over $50 million have failed thus far, 但是大概, 政府会继续努力通过这些条例.

They have succeeded in bringing forward the tax cut for ‘Base Rate Entities’.  A Base Rate Entity for 1 July 2018 onwards has aggregated turnover below $50 million and that has 80% or less of their assessable income as ‘base rate entity passive income’, 投资收益金额的指定范围是什么.

因此，目前的企业税率如下.

请看我们的单独报道 Federal Budget changes announced affecting individuals and superannuation, which also includes the Labor party’s key policy announcements made over the past year:

If you would like to know more about how the Federal Budget announcements affect your busness, 请 保持澳门赌场官网 与当地的Accru顾问澳门赌场官网.