2017年税法里的新变化
What is new this year
1Working holiday makers
国内最近开始申请国外一遍打工，一边旅行，就是世界那么大我想去看看的实践版。
外国人也不傻，你看完了，记得纳税哦。
For visa 417/462 working holiday holder,earned income at any time from 01/01/17-30/06/17.
The first $37,000 will taxed at 15% and other income will be taxed according to your residency status, show your gross payment type H working holiday income at item 1 and your working holiday maker net income at item A4.
你在外民旅行打工收入，头37000刀，按15%纳税，剩下的要看你的状态，因为一般一年内停留超过半年，就按本土居民的税收政策了，其实找中介报税，中介费介于50-100元，很不划算，可以自己上网下载税务局的自助报税软件。在收入栏填写毛收入，类型选择H。纯收入写在A4那边。基本旅行打工的人的收入结构简单，也不需要太多合理避税的东西，不复杂，完全可以自己解决，就是一到当地记得申请税号，平时打工，不要打黑工，那些收入低下又没有三金保障。
2 expanded access to small business concessions 加大对小生意的扶持力度
from 01/07/2016 the small business entity aggregated turnover thresholds for a range of small business concession increased from $2million to $10milliin
以前小生意定义是一年营业额2百万，现在门槛更高一年营业额1千万，都算小生意，都可以得到相应的扶持政策。
当然也有个别收入1千万以下却不能享受福利的the $10 million aggregate turnover threshold applies to most of the small business concessions, except for
The small businesses income tax offset, which is available to business with aggregated turnover of less than 5 million from 01/07/16
Income tax offset 还是5百万门槛
CGT still use threshold of 2million
CGT 还是2百万的门槛
FBT 10million from 01/04/17
FBT 腐败税从今年愚人节开始，门槛是1千万
3 small business income tax offset from 01/06/16
The discount rate for the small business income tax offset increase to 8% was 5% with a limit of $1000 each year
涨到8%总额不超过1000
The offset applies to small business with aggregate turnover of less than 5million was 2 million
收入门槛是5百万不再是2百万
4changes to foreign employment income exemptions
政府人员外派，很少用到
5 farm management deposit reforms
农业，很少用到
6 capital gain withholding : impacts on foreign and Australian residents
New rules apply to purchasers and vendors of certain taxable Australian property under contracts entered into from 01/07/16. A 10% withholding will be applied to these transact at settle.
Australian resident vendors selling real property will need to obtain a clearance certificate from ATO prior settlement, to ensure the purchaser does not withhold an amount from those amount paid to ATO by purchaser
Taxable Australian real property with a market value of less than 2million is not subject to the new rules for the income year end 30/06/17
随着海外买家炒房的大量进入，税务局发现，海外买家在房子升值之后转手，在未纳税的情况下，消失在茫茫人海了。
于是现在卖房子的时候，税务局要求管你三七二十一，本地居民不会跑的，先填写表格再交割房产。海外户主，卖价10%先上交给税务局，到了年底其他收入集中报税，再给你多退少补，这个10%基本保证哪怕你消失在茫茫人海吃亏的也不是税务局了。当然市价2百万以下的今年可以不整这一套。
7 Tax incentives for early stage investors
From 01/07/16 investors who acquired newly issued shares in quality early stage innovat company may be eligible for a non- refundable carry forward tax offset equal to 20% of the amount paid for the Shares (and capped at a maximum $200,000 for each year for the investors and their affiliates combin )you claim this tax offset at itemT9
The investors must disregards any capital losses on these shares from a CGT event that take place in 16-17
对于新兴产业的扶持，这些符合条件的新型产业发行的第一次的股票，股民可以报税时报销购买股票的20%的费用，但是今年卖掉亏的钱不可以算入个人的毁损。