大家好，

我是白金会计的Jeff.

我们的部分客户拥有海外背景。有时，这些客户在澳洲会受到他们海外家人的赠礼。

虽然小数目的赠礼不会有太多问题，但如果数额庞大，这些赠礼就会为他们带来麻烦。澳大利亚作为一个教育服务出口国家，这个情况非常普遍，家长常会为他们子女寄去大笔的学费和生活费。根据ATO规定，赠礼属于 “其它免税项” (Other amounts that are not taxable)，详情请见此处 。https://www.ato.gov.au/Individuals/Income-and-deductions/Income-you-must-declare/Amounts-not-included-as-income/ 另外，澳洲不存在礼品税这项。

决定一个礼品是否需要收税的关键在于该礼品是否牵涉到商业和雇员方面的事务。赠礼者与收礼者之间的关系也会被加入考虑的范畴。基本上家庭成员互相转钱的话只要不涉及到商业或者双方不存在雇主和雇员关系；那就不会被收税。

支付方式与钱款收据也是证明这是家人赠礼的重要证据。如果资金是从家人所拥有的公司转出的话，即使这笔钱款是作为家人的赠礼，也可能会给收礼者带来问题。同时需要注意的是，国际范围来往的高额资金会被Austrac监控。具体多少数额会受到监控请点击此处。http://www.austrac.gov.au/threshold-transaction-reports-ttrs#reporting-obligations

收礼者需要记住的是，如果用收到的钱款拿去做投资的话，其利润是需要缴纳税金的。

如果你是或将成为年长退休人士，澳洲福利部门（Centrelink）对钱款赠礼有如下规定。如果你希望通过赠礼方式送走你的资产以取得政府养老金资格的话，其限额为每年1万或5年内3万澳元。详情请见此处。http://www.humanservices.gov.au/customer/enablers/assets/gifting

如果赠礼数额庞大，我们建议妥善保存与该赠礼相关的数据文档。例: 某人赠予钱款，地产商可能会收回该赠礼，因为它能被是为一种资产（贷款而非赠礼）。正规的赠礼记录留档方式是通过法定声明（Statutory Declaration）。比较便捷的方法是用纸笔记录赠礼相关的详细信息。

以上信息仅为参考，如果你有任何问题，欢迎联系本公司。

Jeff Poe

高级会计

Platinum Accounting Australia

[email protected]

Tax Newsletter – Gifts from Family

21 August 2015

We have a number of clients who are from overseas backgrounds. From time to time, these clients in Australia will receive gifts from their family members from overseas.

While small amounts are not a concern, substantial amounts of money coming into the country, even as a gift does cause some concern among clients. With education being a major export for Australia, parents send substantial university fees and living costs to their student children.

Gifts according to the ATO, fall under “Other amounts that are not taxable” seen here: https://www.ato.gov.au/Individuals/Income-and-deductions/Income-you-must-declare/Amounts-not-included-as-income/ There are no “Gift Taxes” in Australia like there are in other countries so bona fide gifts are not taxed by the ATO.

The key test to determine whether a gift is taxable is whether there is business or employment involved for receiving that money. The relationship between the giver and recipient will be considered. The key principle is that family members passing money to each other would normally be considered as a gift with no tax consequences, as long as there is no business or employment relationship that exists between them.

The method of payment and receipt of money may also provide evidence to substantiate that the funds are a gift from a family member. This may cause problems for recipients if funds are received from a company controlled by a family member, even though it was intended to be a gift from the family. Also remember that substantial amounts, especially internationally, are tracked by Austrac. For their tracking dollar thresholds, click here: http://www.austrac.gov.au/threshold-transaction-reports-ttrs#reporting-obligations

For those receiving gifts, it is important to remember that if the funds are invested, those investment earnings will be taxable to the owner.

There are Centrelink implications of gifting money when you are elderly and close to Age Pension age. People in this situation seek to “gift” away assets so that they can qualify for the government Age Pension. The limit here is $10,000 per annum or $30,000 over 5 years. Information about this can be found here:

http://www.humanservices.gov.au/customer/enablers/assets/gifting

If it is substantial, it is recommended that a gift is properly documented, for example if someone gifts money and passes away, the Estate may seek to recover that gift as it could be considered an asset to the Estate (a loan instead of a gift). A formal method of documentation is a Statutory Declaration. A simple method could simply detail in writing that a gift has been made.

The above is general advice only, and if you have any concerns about your situation, please contact our firm.

Jeff Poe

Senior Accountant

Platinum Accounting Australia

[email protected]