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As the end of the 2024–25 financial year approaches, individuals have a crucial opportunity to review their income position, superannuation contributions, investments, and deductions to manage their tax affairs efficiently. With significant changes to personal income tax rates taking effect from 1 July 2024, there is scope for tax optimisation, but action must be taken before 30 June.
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随着2024–25财年即将结束,个人纳税人迎来了一个关键时机,可通过审视自身的收入状况、养老金缴款、投资活动及可扣除项目,高效管理税务事务。由于重大个税税率调整将自2024年7月1日起生效,现阶段具备优化税务结构的空间——但相关安排必须在6月30日之前完成。
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A new era of thin capitalisation rules. On 29 May 2025, the Australian Taxation Office (ATO) released Draft PCG 2025/D2 - a practical compliance guideline that reshapes how inbound, cross-border related-party financing arrangements are assessed under Australia’s thin capitalisation and transfer pricing rules.