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Cantonese Translation
43.5% ‘現金回贈’ 優惠現已適用於一些於香港註冊並在澳洲進行研究及開發的公司。 申請資格？ 香港註冊的公司，凡合乎下列條件，均可申請：
- 是澳洲當地營運公司；
- 是以稅務為目的而在澳洲營運的註冊公司；或
- 是澳洲常設機構。
價值多少？ 以下表格提供了明確概要：
| 事項 | 要求 |
| 集團營業額 | 集團之所有公司合共的總營業額少於澳元2000萬 |
| 稅務狀況 | 澳洲公司錄得稅項虧損 |
| 優惠 | 退還43.5% 的成本 (即每澳元的支出可 退還0.435澳元) |
例子1： 如以下情況適用，澳洲附屬公司可能合資格申領研究及開發稅務優惠：
- 澳洲公司全資附屬於香港母公司，並合乎研究及開發資格；
- 香港公司管理在澳洲當地營運的公司；
- 香港公司、澳洲公司及任何其他與前述兩間公司聯營的公司，總營業額合共少於澳元2000萬。
- 根據合約，香港公司同意於澳洲辦事處進行研究及開發活動，而該研發活動僅為澳洲公司的利益而進行；
- 合約說明，澳洲公司並不擁有香港公司帶來的知識產權，但法律上擁有所有透過研究及開發活動取得的知識產權；
- 於2013年財政年度，澳洲公司帶來了澳元 $100,000 的研究及開發支出；
- 澳洲公司和香港公司需要考慮的事相差無幾，即使研究及開發項目不成功，澳洲公司還是會得到稅務優惠。
| 例子1： | 支出 |
| 澳洲附屬公司的研究及開發支出 | $100,000 |
| 澳洲附屬公司的研究及開發項目稅務優惠 | $43,500 現金回贈 |
成立澳洲公司的要求 如外國公司打算成立澳洲公司，請留意以下幾項：
- 公司成立成本不得超過澳元1,500 (外加商品及服務稅)，以便註冊成為合資格申領研究及開發稅務優惠的澳洲公司。
- 於澳洲註冊公司需時 2-3天。
- 外國公司需要提供一名擁有澳洲戶籍的董事。
- 澳洲財政年度從7月1日開始，至翌年六月三十日結束。然則外國公司可向澳洲稅務局 (Australian Taxation Office) 提出申請更改財政年度結算日，以與母公司的時間表睇齊。
如何申領退款？
- .合資格的澳洲附屬公司必需於其財政年度結束後10個月內，向 AusIndustry 登記其活動。
- 可隨著年度利得稅報稅時，同時以研究及開發名義申領稅務優惠，由此取得退款。
如你已擁有香港註冊公司，並對澳洲的研究及開發稅務優惠有興趣，請與我們聯絡，我們會分析閣下的資格及討論適合的選項。 欲知更多，請按以下鏈結：
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Daniel McGregor2022-08-11I have been using Swanson Reed for my clients for more than a decade. Having a specialist firm that can provide practical and commercial advice that produces real outcomes is very important and we have received great feedback from our clients. Highly recommended.
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Rueben Rajasingam2022-06-06Experienced responsive Team. They have been a great help to me and my company navigate the R&D tax claim process and have provided invaluable advice.
Enrique Esquivel2022-06-06Damian and the team at Swanson Reed have been extremely helpfully and professional during all of our consultations. Highly recommended.
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Anatole Kononewsky2022-06-02The Swanson Reed team have provided our company with exceptional professional advice and assistance for all of our R&D claims for many years - have always achieved great results with excellent value for their services.
Payam Toloo2022-06-02Damian Smyth and his team are very helpful, supportive and experts in their field of R&D Tax claims. I'm always happy with the work they do and been a customer of their for over 5 years.
Melissa Doddy2022-05-31The Team at Swanson Reed are very experienced R&D Tax Advisors and gave us ongoing support with all of our R&D Claims, the consultants ensured we were always working with current legislative guidelines, gave us assistance with compiling technical and government documentation and went out their way to ensure they were with us for the entire process from beginning to end. Highly recommended to anyone who needs assistance with working through what can at times be a daunting process.
Gary Watson2022-05-31We can highly recommend Swanson and Reed as an R & D accountant. We have worked with them for several years now as they make our R & D claim so easy and communicate quickly with both us and our accountant.
Rob van den Bergh2022-05-31Always professional.
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