Rau cov Lag-luam

Kev Pab nyiaj tuav txoj haujlwm cia

Tsoomfwv qhov nyiaj JobKeeper payments, uas tau yog cov nyiaj pab mus li ib-ntus rau cov lag-luam ntawm tau poob-peev nyiaj ntau los ntawm tus kabmob coronavirus (COVID-19).

Cov tswv-ntiav, cov tswv-ntiav ib leeg thiab lwm yam cov tswv haujlwm yuav rov mus teev npe thov qhov nyiaj pab JobKeeper payments rau lawv cov neeg ua haujlwm uas muaj cai tau txais. Lub tsev sau-se ATO yog tus them qhov nyiaj poobqab (in arrears) no tuaj rau tus tswv-ntiav tomqab txhua lub hlis.

Cov lag-luam yuav rov mus teev-npe thov qhov nyiaj pab JobKeeper Payment tau nyob hauv lub tsev sau-se ATO's Business Portal, losyog ua hauv ATO online services uas yog siv tus myGov nkag mus yog tias lawv tau yog tus tswv-ntiav ib-leeg – sole trader, losyog mus ua hauv cov kws ua se registered tax losyog BAS agent.

Yog xav paub ntau txog cov nyiaj pab JobKeeper Payment mus xyuas hauv www.ato.gov.au/JobKeeper.

Npaj kom muaj nyiaj txaus siv them nuj-nqi thiab nyiaj-hli

Cov lag-luam thiab koomhaum not-for-profit (NFP) ntawm ntiav cov neeg ua haujlwm yuav tau txais qhov nyiaj pab thajtsam ntawm $20,000 txog $100,000 los siv pab khiav haujlwm uas yog yuavtsum xa nws cov nyiaj them-se (lodging their activity statements) kom txog ntua lub hlis losyog lub caij ¼ quarter txij thaum lub 3 hlis ntuj 2020 mus txog rau lub 9 hlis ntuj xyoo 2020.

Yog xav paub ntau:

Cov neeg pib kawm haujlwm

Tsoomfwv yuav txhawb txojkev qhuab-qhia haujlwm rau cov neeg Australian kom muaj mus ntxiv, thiab yuav txhawb cov lag-luam uas qhia haujlwm ntawm muaj cai tau txais cov nyiaj pab no. Lawv yuav pab them 50% ntawm cov neeg kawm haujlwm cov nyiaj-hli uas yuav them txog ntawm $21,000.

Mus tshawb xyuas tau ntxiv hauv no:

Kev qiv-nyiaj (Credit and loans)

Txojkev qiv-nyiaj Coronavirus SME Guarantee Scheme yog ib txojkev qiv nyiaj ntxiv los pab khiav haujlwm rau ob-peb lub hlis mus lawm yav tom ntej. 

Tsoomfwv kam lav 50% rau cov neeg qiv-nyiaj SME, coj mus siv ua cov peev nyiaj coj los khiav haujlwm hauv nws lub lag-luam.

Tsoomfwv tseem yuav zam tsocai pub rau cov tsev qiv-nyiaj (lenders) ntawm kam qiv-nyiaj rau cov lag-luam me uas tau xub qiv-nyiaj ntawm lawv dhau los tibsi.

Txojkev zam-cai (exemption) no yuav kav ntev li 6 lub hlis thiab pub rau cov neeg uas mus qiv-nyiaj coj los pab khiav nws lub lag-luam, xwsli mus qiv-nyiaj, mus thov qiv-nyiaj ntau tshaj qub losyog mus txhim-kho nws txojkev qiv-nyiaj tshiab (credit variations & restructures).

Kev txhawb pab rau cov zos nyob deb

Tsoomfwv tau npaj nyiaj $1 billion tseg cia txhawb pab rau cov pejxeem thiab lag-luam nyob hauv cov zos deb, ntawm tau ntsib teebmeem loj tshaj-plaws uas tshwm-sim los ntawm tus kabmob Coronavirus. Nws yog pob nyiaj tseg cia pab rau lub caij ntsib kev txom nyem thiab txhawb pab cov lag-luam rau lub caij tomqab tus kabmob dhau lawm. Tshooj ntxiv ntawm no, tsoomfwv tseem yuav siv pob nyiaj $715 millions coj los pab txhawb cov lag-luam dav-hlau (airline industry) tibsi.

Txojkev npaj nyiaj coj los pabcuam rau cov lag-luam mus ib ntus

Rawsli kev Npaj siv nyiaj xyoo 2020-21, tsoomfwv tau tsa ntau txojkev pabcuam nyiaj cojlos txhawb pab rau cov lag-luam kom sawv rovqab tau los tomqab uas tau ntsib kev txom nyem ntawm kabmob coronavirus (COVID-19).

Cov kev pabcuam xwsli tau txais kev them se tsawg - claiming tax concessions, deductions and depreciation of assets at tax time. Tsoomfwv yuav txhawb pab cov lag-luam uas tau poob-peev vim los ntawm kabmob COVID-19 rau lub xyoo ua se 2020-21 thiab 2021-22.

Cov kev pabcuam muaj xwsli:

  • JobMaker Hiring Credit
  • Temporary full expensing
  • Loss carry back
  • Backing business investment – accelerated depreciation
  • Instant asset write-off
  • Increasing the small business entity turnover threshold