專業會計師協助您申報澳洲稅務Professional CPAs assisting you with Australia tax filing.

• 採 累進稅率（0%～45%）

• 納稅人需有 Tax File Number（TFN） 才能工作與報稅

• 海外所得基本上屬課稅範圍（依稅務居民身分而定）

• 可申報扣除項目如：工作相關支出、慈善捐款、退休金（Super）等

• Progressive tax rates (0%–45%)

• Taxpayers must have a Tax File Number (TFN) to work and file taxes

• Foreign-sourced income is generally taxable (depending on tax residency status)

• Common deductions include: work-related expenses, charitable donations, superannuation contributions, etc.

1️⃣ 個人報稅流程

1. 取得 TFN

2. 使用 myGov 連結 ATO 帳號

3. 收集年度收入資料（雇主 PAYG、利息、股息等）

4. 申報可扣除項目

5. 於 每年 7/1～10/31 完成報稅（若由會計師代理可延長）

6. ATO 審核後進行退稅或補稅

2️⃣ 企業報稅流程

1. 設立公司並取得 ABN / ACN

2. 若達門檻則註冊 GST

3. 每季提交 BAS（Business Activity Statement）

4. 年度提交 Company Tax Return

5. 若企業有員工，需申報 PAYG withholding 與退休金 Super

6. 按時繳稅以避免罰則

1️⃣ Individual Tax Filing Process

1. Obtain a TFN

2. Link your ATO account through myGov

3. Collect annual income information (PAYG from employers, interest, dividends, etc.)

4. Claim eligible deductions

5. File your tax return between July 1 and October 31 each year

   • If filed through an accountant, extensions may be available

6. The Australian Taxation Office reviews the return and issues either a refund or a bill

2️⃣ Business Tax Filing Process

1. Establish a company and obtain an ABN / ACN

2. Register for GST if above the threshold

3. Lodge BAS (Business Activity Statements) quarterly

4. File the Company Tax Return annually

5. If the business has employees, report PAYG withholding and superannuation (Super)

6. Pay taxes on time to avoid penalties