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rates remain unchanged with the Treasurer highlighting the tax cuts provided to date and the previously legislated rate cuts scheduled for 2024.","type":"text"}]},{"type":"paragraph","content":[{"text":"The low and middle income tax offset, introduced last year, will continue for the 2021/22 year.","type":"text"}]},{"type":"blok","attrs":{"id":"76a678a8-4d4c-4626-9d5f-897f7ad71ea9","body":[{"_uid":"i-7f52ff5d-7e9c-4eca-9908-7a76db7befbe","table":{"tbody":[{"_uid":"b3cbc35a-e144-4007-8d46-bde923808076","body":[{"_uid":"a284ecd6-5b70-49ff-b247-27c20aee96d6","value":"Less than $37,000","_editable":"","component":"_table_col"},{"_uid":"329d6fd2-4044-4a1d-b510-8fbafe472873","value":"$$255","_editable":"","component":"_table_col"}],"_editable":"","component":"_table_row"},{"_uid":"85b475ce-dbf9-4e97-8cf5-d5234cbf7c47","body":[{"_uid":"ac575af9-2244-454c-8f96-363b825c4e12","value":"Between $37,000 and 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----------------------------------------------------------- | --------------------------- |\n| ","type":"text"},{"text":"Rate (%)","type":"text","marks":[{"type":"bold"}]},{"text":" | ","type":"text"},{"text":"Income range ($)","type":"text","marks":[{"type":"bold"}]},{"text":" | ","type":"text"},{"text":"Income range ($)","type":"text","marks":[{"type":"bold"}]},{"text":" |\n| Tax free | 0 - 18,200 | 0 - 18,200 |\n| 19 | 18,201 - 45,000 | 18,201 - 45,000 |\n| 30 | N/A | 45,001 - 200,000 |\n| 32.5 | 45,001 - 120,000 | N/A |\n| 37 | 120,001 - 180,000 | N/A |\n| 45 | > 180,000 | > 200,000 |","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"$$250 self-education threshold","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government will remove the exclusion of the first $250 of deductions for prescribed courses of education. The first $250 of a prescribed course of education expense is currently not deductible, however, taxpayers are entitled to claim expenses that would not normally be deductible such as child care, capital expenditure, travel and car expenses against the first $250 providing they keep records to support.","type":"text"}]},{"type":"paragraph","content":[{"text":"Removing the $250 exclusion will reduce compliance costs for individuals claiming self education expense deductions. The measure will have effect from the first income year after the date of Royal Assent of the enabling legislation.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Individual tax residency","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government has announced it will replace the complex individual tax residency rules with the introduction of a primary ‘bright line’ test under which a person who is physically present in Australia for 183 days or more in any income year will be an Australian tax resident.","type":"text"}]},{"type":"paragraph","content":[{"text":"Persons who are physically present for a shorter period will be subject to secondary tests that depend on a combination of physical presence and measurable, objective criteria, which are yet to be released. The measures may adopt the Board of Taxation’s recommendations which include a four-factor test:","type":"text"}]},{"type":"ordered_list","attrs":{"order":1},"content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Right to reside.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Accommodation.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Family.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Economic connections.","type":"text"}]}]}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Employee share schemes","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government has announced it will remove the cessation of employment as a taxing point for the employee share schemes. Currently, employees who have been issued shares or options at a discount are generally taxed on the discount as income, but the timing is deferred. One of the possible taxing points is when they cease the employment. This taxing point will be removed.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"New Zealand to retain taxing rights (Income tax and Fringe Benefits Tax (FBT))","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government will legislate to ensure that New Zealand will continue to have primary taxing rights over members of their sporting teams and support staff. This is recognition that, due to COVID-19, sports persons were located in Australia and exceeded the 183-day test and, in the absence of the","type":"text"}]},{"type":"paragraph","content":[{"text":"law change, Australia would be entitled to the primary tax on their income. This measure will apply for the 2020/21 and 2021/22 years.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"SMSFs with members or trustees overseas","type":"text"}]},{"type":"paragraph","content":[{"text":"Under the current rules, SMSFs remain an Australian superannuation fund, where the members and/or trustees of the SMSF are overseas temporarily for a period not exceeding two years.","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government will extend this safe harbour test to five years to allow an individual who is overseas to continue to actively control their SMSF without the need to appoint a legal personal representative as trustee under an enduring power of attorney.","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government also announced they will remove the active member test when determining whether an Australian superannuation fund is a complying fund. Under the current rules at least 50% of the total market value of an SMSF is required to be held on behalf of active members who are Australian residents. This measure will also allow members to continue to make contributions whilst they are temporary overseas.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"See our full Federal Budget Analysis","type":"text"}]},{"type":"paragraph","content":[{"text":"Our team of experts has been busy developing insights and analysis that breaks down what the Budget means for Australian businesses and individuals.","type":"text"}]},{"type":"paragraph","content":[{"text":"Check out the full coverage of the Federal Budget 2021/22","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","uuid":null,"anchor":null,"target":null,"linktype":"url"}}]},{"text":", which will continue to develop throughout the week as new insights and video content are published.","type":"text"}]},{"type":"paragraph","content":[{"text":"CLICK HERE","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","uuid":null,"anchor":null,"target":null,"linktype":"url"}}]}]}]},"_editable":"","component":"rich_text"}],"date":"2021-05-13 00:00","tags":["Budget"],"title":"Personal tax outcomes and implications from Federal Budget 2021/22","author":"b2df75d2-cb0a-407f-a468-f073b2c34e47","adviser":"413449e1-8bf1-4b2b-82a1-524a382b4f5f","settings":[{"seo":{"_uid":"98f9cdd7-82b6-47c3-acae-3a5813401185","title":"Personal tax outcomes and implications from Federal Budget 2021/22 | Findex","plugin":"seo_metatags","og_image":"","og_title":"","description":"On Tuesday 11 May, the Federal Government released the 2021/22 Federal Budget and, as expected, there were very few changes regarding tax measures for individuals, with most of the focus on creating jobs and stimulating the economy.","twitter_image":"","twitter_title":"","og_description":"","twitter_description":""},"_uid":"df958c58-52fc-4f2e-8033-64a4620dceb1","component":"page_settings","seokeywords":"Federal Budget 2021/22, Budget for individuals, Personal tax, individual tax, The low and middle income tax offset, LMITO, Employee share schemes","robots_ignore":false,"location_available":"au"}],"component":"article","card_asset":{"id":87455,"alt":null,"name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/0ae726e024/remote-working.png","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"podcastUrl":"","sub_heading":"","article_type":"Blog Post","insight_type":"Blog Post","seo_keywords":"Federal Budget 2021/22, Budget for individuals, Personal tax, individual tax, The low and middle income tax offset, LMITO, Employee share schemes","featured_image":{"id":87455,"alt":null,"name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/0ae726e024/remote-working.png","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"insight_categories":"c21c7a5f-5a39-4745-a8d5-81f7db42d982"},"slug":"personal-tax-outcomes-and-implications-from-federal-budget-202122","full_slug":"insights/article/personal-tax-outcomes-and-implications-from-federal-budget-202122","sort_by_date":null,"position":-5010,"tag_list":[],"is_startpage":false,"parent_id":46379,"meta_data":null,"group_id":"8e2a65f7-af72-4242-a42c-22919aefea83","first_published_at":"2021-05-13T05:07:43.162Z","release_id":null,"lang":"default","path":null,"alternates":[],"default_full_slug":null,"translated_slugs":null},{"name":"Age Pensioners to access lump sum payments through the Pension Loan Scheme","created_at":"2024-07-17T07:23:53.903Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T04:00:33.482Z","id":46881,"uuid":"282ae01a-91e3-43e9-a1a1-4739d9ffe3bd","content":{"_uid":"600f9081-979e-4c8c-953e-f2a8497c2947","body":[{"_uid":"a931683d-aeb1-4b37-9e09-c5b1e8253e72","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"12 May 2021","type":"text"}]},{"type":"paragraph","content":[{"text":"The Federal Budget 2021/2022 has introduced the option for pensioners to access lump sum payments when they take out a loan through the Pension Loan Scheme, instead of as an increase to their fortnightly pension payment.","type":"text"}]},{"type":"paragraph","content":[{"text":"The Pension Loan Scheme allows older Australians to take out a loan to help meet their cost of living using their property as security for the loan with a current annual interest rate of 4.5 percent.","type":"text"}]},{"type":"paragraph","content":[{"text":"Currently, these loan payments can only be accessed as an increased fortnightly pension payment of up to 50 percent of the maximum pension entitlement. Now, pensioners will be able to take this additional amount as a lump sum instead of a pension payment.","type":"text"}]},{"type":"paragraph","content":[{"text":"This has the potential to benefit older Australians significantly in circumstances such as covering significant medical expenses, property renovations or a replacement car. The lump sum can be paid in a maximum of two instalments in a year for those who do not want to take the advance in one instalment.","type":"text"}]},{"type":"paragraph","content":[{"text":"The Pension Loan Scheme lump sum option would allow elder Australians to access up to $12,385 for a single person or $18,670 for a couple in one year.","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government has also introduced a ‘No Negative Equity Guarantee’ for Pension Loan Scheme loans from 1 July 2022. This guarantee means that borrowers or their estate, will not owe more than the market value of the property that secures the loan should the accrued Pension Loan Scheme debt exceed the property value.","type":"text"}]},{"type":"paragraph","content":[{"text":"Historically, the Pension Loan Scheme has been unpopular amongst older Australians. The proposed lump sum option and guarantee that the loan amount will never exceed the market value of the property should help encourage older Australians to take up the scheme and utilise equity in their home to improve their quality of life with the reassurance that there will not be an outstanding loan following the sale of the property.","type":"text"}]},{"type":"heading","attrs":{"level":1},"content":[{"text":"See our full Federal Budget Analysis","type":"text"}]},{"type":"paragraph","content":[{"text":"Our team of experts has been busy developing insights and analysis that breaks down what the Budget means for Australian businesses and individuals.","type":"text"}]},{"type":"paragraph","content":[{"text":"Check out the full coverage","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]},{"text":" of the Federal Budget 2021/22, which will continue to develop throughout the week as new insights and video content are published.","type":"text"}]},{"type":"paragraph","content":[{"text":"****","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]}]},{"type":"paragraph","content":[{"text":"CLICK HERE","type":"text","marks":[{"type":"bold"},{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]}]}]},"_editable":"","component":"rich_text"}],"date":"2021-05-12 07:16","tags":["Budget"],"title":"Age Pensioners to access lump sum payments through the Pension Loan Scheme","author":null,"adviser":"e53e7f9f-4170-427c-813b-4597ae086186","settings":[{"seo":{"_uid":"fc311623-addc-4eea-bbed-a8c0413afd5f","title":"Age Pensioners to access lump sum payments through the Pension Loan Scheme | Findex","plugin":"seo_metatags","og_image":"","og_title":"","description":"The Federal Budget 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boost","created_at":"2024-07-17T07:23:50.564Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T04:00:37.075Z","id":46878,"uuid":"29b15ae7-87a7-4bd8-a53d-2adb4cec6bbf","content":{"_uid":"4bfd8396-dbbf-4ec0-bc47-73a351807117","body":[{"_uid":"2776567b-294f-4050-8b45-dff08041f0cb","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"12 May 2021","type":"text"}]},{"type":"paragraph","content":[{"text":"Building upon previous commitments from the Government, the Federal Budget 2021-22 includes measures to modernise and improve Australia’s trade system and maximise economic opportunities for traders.","type":"text"}]},{"type":"paragraph","content":[{"text":"Notable measures included in the Budget include:","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Enhanced Trade and Strategic Capability","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government will provide $198.2 million over four years from 2021-22 to support Australian exporters and businesses and advance Australia’s international interests.","type":"text"}]},{"type":"paragraph","content":[{"text":"Funding has been provided to:","type":"text"}]},{"type":"bullet_list","attrs":{"tight":false},"content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Maximise economic opportunities to diversify export markets.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Increase Australia’s contribution to global efforts to reform the World Trade Organization (WTO) in order to strengthen the global rules-based trading system and enhance Australia's capability to engage in WTO dispute settlement as necessary.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Expand Australia's advocacy and cooperation with partners internationally in pursuit of a free, open and resilient Indo-Pacific.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Sustain the Government’s overseas diplomatic network.","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"This measure complements other commitments from the Government to support trade diversification and resilience.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Simplified Trade System","type":"text"}]},{"type":"paragraph","content":[{"text":"Building on the ","type":"text"},{"text":"JobMaker Plan — simplified trade system","type":"text","marks":[{"type":"italic"}]},{"text":" from the Budget 2020-21, the Government will provide an additional $37.4 million over three years from 2021-22 to support initiatives to:","type":"text"}]},{"type":"bullet_list","attrs":{"tight":false},"content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Modernise and improve Australia’s trade system.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Streamline border services to reduce administrative complexity and improve the efficiency of international trade.","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"This will include a review of the regulatory framework and Information and Communication Technologies (ICT) systems that impact cross-border trade.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Anti-Dumping Reforms","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government will provide $5 million over four years from 2021-22 (and $1.4 million per year ongoing) as part of reforms to Australia’s Anti-Dumping regime that will make the system faster and easier to navigate for businesses.","type":"text"}]},{"type":"paragraph","content":[{"text":"Funding includes:","type":"text"}]},{"type":"bullet_list","attrs":{"tight":false},"content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"$$4.7 million for the Anti-Dumping Commission to provide importers and local manufacturers advice on whether goods are subject to anti-dumping duties.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"$$300,000 to increase flexibility to apply different rates of duties for particular variants of imported goods, to ensure fairer outcomes for importers and consumers.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"$$100,000 to support the International Trade Remedies Advisory Service, to assist small and medium enterprises with the anti-dumping merits review process.","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"The Government will also streamline existing processes by allowing eligible importers to claim a Tariff Concession Order based exemption from anti-dumping duties at the time they make their import declaration.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Import duties — automotive R&D tariff concession extended","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government is supporting innovation in the automotive sector by extending the automotive research and development tariff concession for a further four years until 30 June 2025. The extension took effect on 1 April 2021.","type":"text"}]},{"type":"paragraph","content":[{"text":"Companies that are registered under the Automotive Transformation Scheme Act 2009 as at 31 December 2020 will continue to be able to claim a tariff concession of up to 5% on the value of imports used for automotive R&D in Australia.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"See our full Federal Budget Analysis","type":"text"}]},{"type":"paragraph","content":[{"text":"Our team of experts has been busy developing insights and analysis that breaks down what the Budget means for Australian businesses and individuals.","type":"text"}]},{"type":"paragraph","content":[{"text":"Check out the full coverage of the Federal Budget 2021/22","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]},{"text":", which will continue to develop throughout the week as new insights and video content are published.","type":"text"}]},{"type":"paragraph","content":[{"text":"CLICK HERE","type":"text","marks":[{"type":"bold"},{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]}]}]},"_editable":"","component":"rich_text"}],"date":"2021-05-12 02:41","tags":["Budget"],"title":"Global Trade gets a Budget boost","author":null,"adviser":"93f40825-d3eb-4199-a04a-616e40aa48b3","settings":[{"seo":{"_uid":"ab7f8f27-74ad-420b-9c78-030a3d990b94","title":"Global Trade gets a Budget boost | Findex","plugin":"seo_metatags","og_image":"","og_title":"","description":"Building upon previous commitments from the Government, the Federal Budget 2021-22 includes measures to modernise and improve Australia’s trade system and maximise economic opportunities for traders.","twitter_image":"","twitter_title":"","og_description":"","twitter_description":""},"_uid":"11f54b12-5bb7-444b-8fe3-787f05212160","component":"page_settings","seokeywords":"Global Trade, Federal Budget 2021-22, Simplified Trade System, JobMaker Plan, Anti-Dumping Reforms, Import duties,","robots_ignore":false,"location_available":"au"}],"component":"article","card_asset":{"id":87698,"alt":null,"name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/51b213bec9/global-insurance-impact-banner.png","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"podcastUrl":"","article_type":"Blog Post","insight_type":"Blog Post","seo_keywords":"Global Trade, Federal Budget 2021-22, Simplified Trade System, JobMaker Plan, Anti-Dumping Reforms, Import duties,","featured_image":{"id":87698,"alt":null,"name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/51b213bec9/global-insurance-impact-banner.png","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"insight_categories":"c21c7a5f-5a39-4745-a8d5-81f7db42d982"},"slug":"global-trade-gets-a-budget-boost","full_slug":"insights/article/global-trade-gets-a-budget-boost","sort_by_date":null,"position":-4930,"tag_list":[],"is_startpage":false,"parent_id":46379,"meta_data":null,"group_id":"a7f4c45f-fbbe-48e5-99db-3bce61eaa128","first_published_at":"2021-05-12T02:41:52.557Z","release_id":null,"lang":"default","path":null,"alternates":[],"default_full_slug":null,"translated_slugs":null},{"name":"SME tax measures set to mobilise business recovery","created_at":"2024-07-17T07:23:55.017Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T04:00:32.372Z","id":46882,"uuid":"75bf37f0-2a6e-4fdd-8ce7-e11e7809b01b","content":{"_uid":"83616237-52ca-49d8-945f-70997efd02c1","body":[{"_uid":"4e261e32-3bb9-406d-bc66-cb858a9397cf","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"13 May 2021","type":"text"}]},{"type":"paragraph","content":[{"text":"The Australian Federal Budget announcement for the 2021/22 fiscal year provided several new measures for small and medium enterprises (SMEs).","type":"text"}]},{"type":"paragraph","content":[{"text":"Whilst the impact of COVID-19 remains evident in the Australian economy, the country is on the road to recovery, bouncing back quicker than most economists had estimated. Following months of significant investment into businesses through schemes such as JobKeeper and the Company Cashflow Boost, the Treasury is now looking to incentivise SMEs in a bid to improve the business landscape and encourage sustainability.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"ATO debt recovery","type":"text"}]},{"type":"paragraph","content":[{"text":"Small business entities with an aggregated turnover of less than $10 million will be able to apply to the Small Business Taxation Division of the Administrative Appeals Tribunal (AAT) to pause or modify ATO debt recovery actions where the debt is being disputed in the AAT.","type":"text"}]},{"type":"paragraph","content":[{"text":"Currently small business entities wanting to pause or modify ATO debt recovery actions are only able to do so through the court system, which is a costly and lengthy process.","type":"text"}]},{"type":"paragraph","content":[{"text":"The changes will allow the Small Business Taxation Division of the AAT to pause or modify any ATO debt recovery actions, such as garnishee notices and the recovery of General Interest Charge or related penalties until the underlying dispute is resolved by the AAT.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Temporary full expensing","type":"text"}]},{"type":"paragraph","content":[{"text":"The temporary full expensing measures bought in during the 2020-2021 income year have been extended to 30 June 2023 to encourage continued business expenditure to help uplift the economy.","type":"text"}]},{"type":"paragraph","content":[{"text":"As such, eligible businesses with an aggregated annual turnover of up to $5 billion will continue to be able to deduct the full cost of eligible depreciable assets. Assets must be acquired from 7:30pm AEDT on 6 October 2020 and first used or installed ready for use by 30 June 2023.","type":"text"}]},{"type":"paragraph","content":[{"text":"From 1 July 2023, normal depreciation rates will apply.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Temporary loss carry-back","type":"text"}]},{"type":"paragraph","content":[{"text":"The temporary loss carry-back rules introduced in the 2021 income year have also been extended by one year, allowing companies to carry-back tax losses from the 2022-2023 income year to offset previously taxed profits as far back as the 2018-2019 income year.","type":"text"}]},{"type":"paragraph","content":[{"text":"As a result, companies with an aggregated annual turnover of up to $5 billion can now elect to utilise tax losses incurred during the 2019-20, 2020-21, 2021-22 and the 2022-23 income years to offset tax paid in 2018-19 or later years. The tax loss that can be carried back is limited by the amount of earlier taxed profits and cannot generate a franking account deficit.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Employee share schemes","type":"text"}]},{"type":"paragraph","content":[{"text":"In an environment where more and more SMEs incentivise employees with equity rather than cash, the Government has announced a change to the Employee Share Scheme (ESS) rules by removing the cessation of employment taxing point for tax-deferred ESS available to all companies.","type":"text"}]},{"type":"paragraph","content":[{"text":"Under existing rules, if certain conditions are met, employees may defer tax on an eligible ESS interest until a later tax year (known as the deferred taxing point). Hence by removing the cessation of employment taxing point, the measure will result in tax being deferred on eligible ESS until the earliest of the remaining taxing points:","type":"text"}]},{"type":"bullet_list","attrs":{"tight":false},"content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"In the case of shares, when there is no risk of forfeiture and no restrictions on disposal.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"In the case of options, when the employee exercises the option and there is no risk of forfeiting the resulting share and no restrictions on disposal.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"The maximum period of deferral of 15 years.","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"This new measure provides many benefits to SMEs looking to attract top new talent, as termination or resignation from a place of business will no longer come into consideration for prospective employees. Assuming the legislation is passed, this will apply to all ESS interests issued on or after 1 July 2021.","type":"text"}]},{"type":"paragraph","content":[{"text":"In addition to the change in the taxing point for an ESS, the following regulatory changes will also be made where employers do not charge or lend to employees under the ESS:","type":"text"}]},{"type":"bullet_list","attrs":{"tight":false},"content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Disclosure requirements will be removed, and the offer will be exempted from licensing, anti-hawking and advertising prohibitions.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"For shares in an unlisted company, the maximum value of shares that can be issued to an employee with the simplified disclosure requirements and above exemptions will be increased from $5,000 to $30,000 per employee per year (no such value cap exists for listed companies).","type":"text"}]}]}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"See our full Federal Budget Analysis","type":"text"}]},{"type":"paragraph","content":[{"text":"Our team of experts has been busy developing insights and analysis that breaks down what the Budget means for Australian businesses and individuals.","type":"text"}]},{"type":"paragraph","content":[{"text":"Check out the full coverage","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]},{"text":" of the Federal Budget 2021/22, which will continue to develop throughout the week as new insights and video content are published.","type":"text"}]},{"type":"paragraph","content":[{"text":"****","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]}]},{"type":"paragraph","content":[{"text":"CLICK HERE","type":"text","marks":[{"type":"bold"},{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]}]}]},"_editable":"","component":"rich_text"}],"date":"2021-05-12 23:21","tags":["Budget"],"title":"SME tax measures set to mobilise business recovery","author":null,"adviser":"ef76f790-d99f-4f12-acd2-4f89e962a7c1","settings":[{"seo":{"_uid":"1655d063-2df6-4d0f-9875-c35a27d8a058","title":"SME tax measures set to mobilise business recovery | Findex","plugin":"seo_metatags","og_image":"","og_title":"","description":"The Australian Federal Budget announcement for the 2021/22 fiscal year provided several new measures for small and medium enterprises (SMEs).","twitter_image":"","twitter_title":"","og_description":"","twitter_description":""},"_uid":"d5d482f0-ab8b-4d19-b771-d12afd96f199","component":"page_settings","seokeywords":"Federal Budget 2021/22, SME tax measures, business recovery, small and medium 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","created_at":"2024-07-17T07:23:51.707Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T04:00:36.063Z","id":46879,"uuid":"b68e067b-ccc3-461e-87ac-ddf5f2469254","content":{"_uid":"5a44d6cc-e5a4-416a-983f-3368b74f3e7c","body":[{"_uid":"851c5401-bac5-464d-9030-618d4f035af1","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"12 May 2021","type":"text"}]},{"type":"paragraph","content":[{"text":"Following the shortcomings that were exposed in high quality care for elderly Australians during COVID-19, the spotlight was firmly on this year’s Federal Budget to not only provide much needed funding for the aged care sector, but to design a plan to overhaul the fundamental problems that led to the Royal Commission.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Residential and home care","type":"text"}]},{"type":"paragraph","content":[{"text":"It was welcome news to hear that $17.7 billion in new spending has been allocated 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However, all eyes will be on this sector as this funding rolls.","type":"text"}]},{"type":"paragraph","content":[{"text":"In response to the Royal Commission’s findings of long wait times for home care packages, the Federal Budget has:","type":"text"}]},{"type":"bullet_list","attrs":{"tight":false},"content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Injected $7.5 billion to focus on reducing wait times under the home care plan.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Added an additional 80,000 home care packages which will be released over the next five years as part of a plan to better meet the needs of senior Australians.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Provided $272.5 million to enhance support and face-to-face services to assist senior Australians accessing and navigating the aged care system.","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"The extra funding will provide the support needed to clear the the wait list and help ensure the elderly are more informed and educated to access areas of aged care they did not know existed.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Skills training for aged care employees","type":"text"}]},{"type":"heading","attrs":{"level":3}},{"type":"paragraph","content":[{"text":"With estimations that around 40% of Australians living in aged care facilities experience elder abuse in the form of neglect, emotional or physical abuse[1], the Federal Budget has responded with a $652.1 million package to grow a skilled, professional and compassionate aged care workforce. These funds will be used to upskill the existing workforce and provide much needed training for thousands of new aged care workers.","type":"text"}]},{"type":"paragraph","content":[{"text":"Whilst the funding will assist in staff recruitment and upskilling, the Aged Services Industry Reference Committee (IRC) is responsible for maintaining and evolving qualifications and skills within the industry.","type":"text"}]},{"type":"paragraph","content":[{"text":"Therefore, the weight and expectation of this Budget must not only be the Government’s responsibility but all stakeholders within the sector such as employers, peak bodies, subject matter experts, employees and consumer representatives.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Affordability of aged care","type":"text"}]},{"type":"paragraph","content":[{"text":"Affordability of care is a primary concern for many Australians. And while the Government has placed a substantial emphasis on increasing care, with the allocation of $3.9 billion to increase front line care and $102.1 million to assign residential aged care places directly to senior Australians, it was disappointing that concerns around the affordability of care was not the Government’s main focus.","type":"text"}]},{"type":"paragraph","content":[{"text":"The Federal Budget will provide $7.8 billion towards improving and simplifying residential aged care services. This is designed to help senior Australians to access value for money services which include a $3.2 billion support package to deliver better care and services, including food through a new Government-funded Basic Daily Fee supplement of $10 per resident per day.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Dementia funding","type":"text"}]},{"type":"paragraph","content":[{"text":"Dementia is the second leading cause of death of Australians[2] so it was pleasing to see the Federal Budget invest $67.5 million in Dementia Behaviour Management and Severe Behaviour Response Teams, with $7.3 million to increase capacity for senior Australians living with dementia.","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government’s investment being made into these social supports and quality care facilities helps not only Dementia patent but all aging Australians within our community.","type":"text"}]},{"type":"paragraph","content":[{"text":"Until now the Morrison Government has only spoken about providing high quality care to elderly Australians. However, we have established that money is only one part of the solution to address issues within the aged care sector. This budget now sets a precedent for all future leaders of our nation to provide continued support and supervision which will ultimately be the success of providing ‘high quality’ care to our aging population.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"See our full Federal Budget Analysis","type":"text"}]},{"type":"heading","attrs":{"level":3}},{"type":"paragraph","content":[{"text":"Our team of experts has been busy developing insights and analysis that breaks down what the Budget means for Australian businesses and individuals.","type":"text"}]},{"type":"paragraph","content":[{"text":"Check out the full coverage","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]},{"text":" of the Federal Budget 2021/22, which will continue to develop throughout the week as new insights and video content are published.","type":"text"}]},{"type":"paragraph","content":[{"text":"CLICK HERE","type":"text","marks":[{"type":"bold"},{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]}]},{"type":"paragraph","content":[{"text":"[1]","type":"text","marks":[{"type":"italic"}]},{"text":"https://agedcare.royalcommission.gov.au/news-and-media/elder-abuse-australian-aged-care-facilities","type":"text","marks":[{"type":"italic"},{"type":"link","attrs":{"href":"https://agedcare.royalcommission.gov.au/news-and-media/elder-abuse-australian-aged-care-facilities","title":"https://agedcare.royalcommission.gov.au/news-and-media/elder-abuse-australian-aged-care-facilities"}}]}]},{"type":"paragraph","content":[{"text":"[2]","type":"text","marks":[{"type":"italic"}]},{"text":"https://www.abs.gov.au/statistics/health/causes-death/causes-death-australia/latest-release","type":"text","marks":[{"type":"italic"},{"type":"link","attrs":{"href":"https://www.abs.gov.au/statistics/health/causes-death/causes-death-australia/latest-release","title":"https://www.abs.gov.au/statistics/health/causes-death/causes-death-australia/latest-release"}}]}]}]},"_editable":"","component":"rich_text"}],"date":"2021-05-12 03:03","tags":["Budget"],"title":"Aged Care overhaul and funding a welcome outcome from Federal Budget ","author":"6c36abe7-8dd9-46dd-afac-78aa3756fcac","adviser":"c3911141-06cf-4184-9541-71d5d9d688ac","settings":[{"seo":{"_uid":"5d3713b4-054b-4fe1-a460-0c88e2d2a50a","title":"Aged Care overhaul and funding a welcome outcome from Federal Budget | Findex","plugin":"seo_metatags","og_image":"","og_title":"","description":"Following the shortcomings that were exposed in high quality care for elderly Australians during COVID-19, the spotlight was firmly on this year’s Federal Budget to not only provide much needed funding for the aged care sector, but to design a plan to overhaul the fundamental problems that led to the Royal Commission. 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removed","created_at":"2024-07-17T07:23:52.807Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T04:00:34.725Z","id":46880,"uuid":"c3af7a8a-ec81-4160-af6e-71c43ed0d5fc","content":{"_uid":"99af261c-d30c-4377-894e-a401cd8b1e5d","body":[{"_uid":"34487535-3bef-4560-9612-1edab2a07c92","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"12 May 2021","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government has announced the removal of concessional tax treatment currently available to Offshore Banking Units (OBU), including the interest and gold fees withholding tax exemption and the concessional tax rate on eligible offshore banking activities.","type":"text"}]},{"type":"paragraph","content":[{"text":"In addition, the Government will close the OBU regime to new entrants, effective from 26 October 2018.","type":"text"}]},{"type":"paragraph","content":[{"text":"Existing OBUs will continue to have access to the concessional tax rate until 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than the default rate of 30 percent.","type":"text"}]},{"type":"paragraph","content":[{"text":"The list of effective EOI agreement countries will be updated effective from 1 January 2022 and will include the following additional countries:","type":"text"}]},{"type":"bullet_list","attrs":{"tight":false},"content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Armenia.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Cabo Verde.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Kenya.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Mongolia.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Montenegro.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Oman.","type":"text"}]}]}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Technical amendments to the Taxation of Financial Arrangements","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government has indicated it will make technical amendments to the Taxation of Financial Arrangements (TOFA) legislation, which will include facilitating access to hedging rules on a portfolio hedging basis.","type":"text"}]},{"type":"paragraph","content":[{"text":"The amendments are intended to reduce compliance costs and correct certain unintended outcomes, such that taxpayers are not subject to the taxation of unrealised foreign exchange gains and losses, unless it is elected.","type":"text"}]},{"type":"paragraph","content":[{"text":"The changes will take effect for relevant transactions entered into on or after 1 July 2022.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Revised start date for Corporate Collective Investment Vehicle Framework","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government’s Corporate Collective Investment Vehicle 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insights and video content are published.","type":"text"}]},{"type":"paragraph","content":[{"text":"****","type":"text"},{"text":"CLICK HERE","type":"text","marks":[{"type":"bold"},{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]}]}]},"_editable":"","component":"rich_text"}],"date":"2021-05-12 06:09","tags":["Budget"],"title":"Preferential treatment for Offshore Banking Units removed","author":"695a05c6-776a-45ab-8549-d1643bf3ee4b","adviser":"7c235e48-faf8-4568-bb6b-490739e06e5e","settings":[{"seo":{"_uid":"de79be54-f392-4561-9011-ff1cfe4734fa","title":"Preferential treatment for Offshore Banking Units removed | Findex","plugin":"seo_metatags","og_image":"","og_title":"","description":"The Government has announced the removal of concessional tax treatment currently available to Offshore Banking Units (OBU), including the interest and gold fees withholding tax exemption and the concessional tax rate 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recovery","created_at":"2024-07-17T07:23:58.398Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T04:00:29.475Z","id":46885,"uuid":"c7754fd6-645d-42f1-afe7-88e3becde050","content":{"_uid":"a552d761-5f23-493b-88d9-369a44d9a3c9","body":[{"_uid":"75342cc8-54e4-445e-8197-4dd10932367a","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"13 May 2021","type":"text"}]},{"type":"paragraph","content":[{"text":"Employment growth and the broader economic recovery are again the focus of the Federal Budget heading into the 2022 financial year, with increased support for unemployed Australians listed as the single largest item of new spending in the Budget.","type":"text"}]},{"type":"paragraph","content":[{"text":"As employers of nearly half of the Australian workforce, the 2022 Budget announced further measures targeted at stimulating investment and growth in Australian small businesses to help maintain employment above pre-pandemic levels.","type":"text"}]},{"type":"paragraph","content":[{"text":"On balance, the announcements will come as welcome news to the Australian small businesses who will be seen as a driving force behind Australia’s economic recovery from the coronavirus.","type":"text"}]},{"type":"paragraph","content":[{"text":"Other notable announcements affecting small businesses include:","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Extension to loss carry-back measures","type":"text"}]},{"type":"paragraph","content":[{"text":"The loss carry-back measures announced will permit eligible companies to offset losses derived in the 2020 – 2023 income years against profits taxed as far back as the 2019 income year. This will provide a welcome cash boost to companies filing income tax returns in respect of loss years. This is regarded as preferable to the existing approach of deducting losses against future profits.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Full expensing of eligible depreciating assets","type":"text"}]},{"type":"paragraph","content":[{"text":"The extension of these measures will permit the full cost of assets acquired by eligible businesses in the period from 7:30pm AEDT on 6 October 2020 to 30 June 2023 to be deducted in the year the assets are first used or installed ready for use by 30 June 2023. Significant equipment purchases are further incentivised when viewed in conjunction with the loss carry-back measures as there is no limit to the value of assets that can be written off.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Employment incentives","type":"text"}]},{"type":"paragraph","content":[{"text":"Small businesses looking to hire are encouraged to review their eligibility for the jobactive, transition to work and ParentsNext incentive schemes. From 1 July 2021, these schemes will offer subsidies of up to $10,000 to help businesses hire staff.","type":"text"}]},{"type":"paragraph","content":[{"text":"The Boosting Apprenticeship Commencements subsidy has been extended to new apprentices and trainees commencing employment by 31 March 2022. It provides for 50 percent of wages paid to new or recommencing apprentices for a 12-month period up to a maximum of $7,000 per quarter to an unlimited number of eligible trainees or apprentices.","type":"text"}]},{"type":"paragraph","content":[{"text":"Those looking to start a business of their own may wish to consider their eligibility for assistance through the New Enterprise Incentive Scheme, which offers free accredited small business training, business plan development, mentoring and potentially an NEIS allowance.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Superannuation Guarantee","type":"text"}]},{"type":"paragraph","content":[{"text":"Small business owners should be aware the employer exemption from superannuation guarantee for individuals earning less than $450 in salary or wages in a calendar month has been removed. The change is planned to take effect from 1 July 2022.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"See our full Federal Budget Analysis","type":"text"}]},{"type":"paragraph","content":[{"text":"Our team of experts has been busy developing insights and analysis that breaks down what the Budget means for Australian businesses and individuals.","type":"text"}]},{"type":"paragraph","content":[{"text":"Check out the full coverage","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]},{"text":" of the Federal Budget 2021/22, which will continue to develop throughout the week as new insights and video content are published.","type":"text"}]},{"type":"paragraph","content":[{"text":"CLICK HERE","type":"text","marks":[{"type":"bold"},{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2021","title":"https://www.findex.com.au/federal-budget/2021"}}]}]}]},"_editable":"","component":"rich_text"}],"date":"2021-05-13 00:43","tags":["Budget"],"title":"Government spends big on jobs and small business to stimulate economic recovery","author":"6e3967e0-5805-4eea-82bc-7b0b4e29860b","adviser":"116c8241-abe1-403b-82a6-6dd50ac712de","settings":[{"seo":{"_uid":"9c884777-9642-4d84-8802-a3a54688b237","title":"Government spends big on jobs and small business to stimulate economic recovery | Findex","plugin":"seo_metatags","og_image":"","og_title":"","description":"Employment growth and the broader economic recovery are again the focus of the Federal Budget heading into the 2022 financial year, with increased support for unemployed Australians listed as the single largest item of new spending in the Budget.","twitter_image":"","twitter_title":"","og_description":"","twitter_description":""},"_uid":"4a83a6f0-dac9-4289-81bc-08ce9954c4ee","component":"page_settings","seokeywords":"Federal Budget 2021/22, small business, economic recovery, loss carry back measures, eligible depreciating assets, employment incentives, superannuation guarantee, ","robots_ignore":false,"location_available":"au"}],"component":"article","card_asset":{"id":87456,"alt":null,"name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/0f2fd5f859/insight-article-banners-bakery-set-up.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"podcastUrl":"","article_type":"Blog Post","insight_type":"Blog Post","seo_keywords":"Federal Budget 2021/22, small business, economic recovery, loss carry back measures, eligible depreciating assets, employment incentives, superannuation guarantee, ","featured_image":{"id":87456,"alt":null,"name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/0f2fd5f859/insight-article-banners-bakery-set-up.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"insight_categories":"c21c7a5f-5a39-4745-a8d5-81f7db42d982"},"slug":"government-spends-big-on-jobs-and-small-business-to-stimulate-economic-recovery","full_slug":"insights/article/government-spends-big-on-jobs-and-small-business-to-stimulate-economic-recovery","sort_by_date":null,"position":-5000,"tag_list":[],"is_startpage":false,"parent_id":46379,"meta_data":null,"group_id":"e21ecf26-4bcc-4af7-8a6a-c7975ab3b50c","first_published_at":"2021-05-13T00:43:31.085Z","release_id":null,"lang":"default","path":null,"alternates":[],"default_full_slug":null,"translated_slugs":null},{"name":"Nicolas d'Emden","created_at":"2024-07-17T05:21:29.652Z","published_at":"2024-09-19T07:17:48.150Z","updated_at":"2024-09-19T07:17:48.169Z","id":45851,"uuid":"40872d1f-56b2-4056-be1f-d4e97eaf926e","content":{"bio":[{"_uid":"bfe47170-9fcb-4904-8b72-02c12667b6ba","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"Nicolas joined Findex in 2015 and has over 18 years of industry experience. 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