关注 微信公众号 ，获取最新行业动态及热点新闻~   澳大利亚税务局（ATO）已发布2025-26年度针对私营企业及高净值群体的合规监管重点。这些领域基于税务局通过情报收集、风险分析及案例处理所识别的核心问题。税务局旨在全面提升该群体的税务合规水平，并将额外调配资源重点关注以下领域：  核心税务与合规问题 税务局持续关注因治理机制不完善、文件记录不完整或专业咨询缺失引发的税务风险。所有私营企业群体均需留存充分记录以支撑其税务申报立场，并在必要时寻求专业咨询服务。随着企业规模扩张或业务转型，其税务风险识别与管理机制也应同步优化。  主要风险与问题包括 ：  - 未按要求注册商品及服务税（GST）、预扣税（PAYG withholding）等法定义务  - 会计核算基础或申报周期选择不当  - 迟缴税务申报表、经营活动报表、附加福利税（FBT）申报表及应税支付年度报告  - 欠缴税款或在需要支持时未及时主动沟通  - 申报表、经营活动报表及附表（含股东贷款、资产与负债信息）申报不完整  - 收入、销售额或附加福利未申报或申报不足  - 企业错误申领基准税率实体（base rate...

Follow us on LinkedIn for the latest industry updates and trending news. The Australian Taxation Office (ATO) has released its compliance focus areas for privately owned and wealthy groups for 2025–26. These areas are based on issues identified through the ATO’s intelligence collection, risk analysis and case work. While the ATO aims to improve overall tax performance across this population, additional attention and resources will be directed to the following priority areas. Core Tax and...

Division 7A Follow us on LinkedIn for the latest industry updates and trending news. The Australian Taxation Office (ATO) has finalised...