澳洲财年末规划系列 – 2026财年篇 (EOFY Planning Series – FY2026)
With the 2026 financial year ending on 30 June 2026, sensible year-end tax planning can not only optimise this year’s tax outcome but also lay the groundwork for the year ahead. This year-end matters more than usual: several legislated changes commence on 1 July 2026 — Payday Super, the Division 296 tax on large superannuation balances, higher contribution caps and a lower personal tax rate — while the 2026–27 Federal Budget has announced structural reforms to discretionary trusts, negative gearing and capital gains tax (CGT). Below is a comprehensive year-end checklist for business owners and investors.
随着2026财年（截至2026年6月30日）接近尾声，合理的税务规划不仅能优化本年度的税务结果，还能为下一年度的财务管理奠定基础。今年的财年末比以往更为关键：多项已完成立法的新政将于2026年7月1日生效——发薪日养老金（Payday Super）、针对高额养老金余额的 Division 296 附加税、上调的养老金缴款限额以及更低的个人所得税率；与此同时，2026–27联邦预算案还公布了涉及全权信托、负扣税与资本增值税（CGT）的结构性改革。以下是为企业主与投资者整理的财年末全面清单。
Tax Effective Structure
税务结构优化
Each structure has its own year-end actions:
各种税务结构在财年末需要注意的操作：
Sole Trader: All business income and related expenses for the full year are declared in the individual tax return. Year-end is a good opportunity to consider whether a change of business structure would deliver better asset protection and more flexibility for future profit distribution.
个体经营：需要在年度报税中申报全财年的收入和相应费用。财年结束前是考虑商业结构变更的好时机，以实现资产保护和未来利润分配的操作性。Partnership: The partnership itself does not pay tax — profits or losses flow through to the partners. Before year end, review whether the structure itself is still appropriate and restructure if needed.
合伙制：合伙企业本身不交税，申报后的利润或亏损会分配给合伙人。可在财年前重新审视商业结构本身的合理性，如有需要进行重组。Company: Plan around the fixed corporate rate (25% for base rate entities), plan dividends and franking, and pay particular attention to loans to directors and shareholders (Division 7A).
公司：利用固定公司税率（基准税率实体为25%）进行税务规划，做好分红与franking credits规划，更要特别留意董事和股东的借款（Division 7A）。Trust: The trustee must make and sign the trust distribution resolution before 30 June 2026 (or earlier if the deed requires), otherwise income risks being taxed at the top marginal rate. Where you have multiple trusts or companies, a Family Trust Election may assist with distributions and loss utilisation. Also note: the 2026–27 Budget announced a 30% minimum tax on discretionary trusts from 1 July 2028, with expanded rollover relief available from 1 July 2027 — this year’s distribution planning is the right time to start reviewing whether your trust structure remains optimal.
信托：受托人需要在2026年6月30日前（如信托契约要求更早，则以契约为准）制定并签署利润分配决议（trust resolution），否则信托收入有按最高边际税率征税的风险。如果您有多个信托或公司，可考虑通过家族信托选择（Family Trust Election）来进行利润分配和亏损使用。另请注意：2026–27预算案已宣布自2028年7月1日起对全权信托征收30%最低税率，并自2027年7月1日起提供为期三年的扩大重组豁免（rollover relief）—今年的分配规划正是着手评估信托架构是否仍然合适的好时机。Superannuation Fund: Super funds operate under many special rules. With the Division 296 tax commencing on 1 July 2026, members whose total super balance is near or above $3 million should review their position before 30 June — please contact us for advice.
养老金：养老金有很多特殊的政策和法规。随着 Division 296 附加税将于2026年7月1日起实施，总养老金余额接近或超过300万澳元的成员应在6月30日前审视自身安排，如有需要请联系我们咨询。Joint Venture: The reporting treatment of the project or business depends on the specific form of the joint venture arrangement.
合资：根据具体的合资方式，来决定项目或者生意的报税形式。
Timing Difference
时间差策略
Use timing legitimately — defer income or bring forward deductions to reduce this year’s taxable profit:
利用时间差进行税务规划，通过延迟收入确认或提前支出以降低本财年的应纳税利润：
Defer income: Where legally permitted and consistent with contract terms, consider invoicing some income after 1 July 2026 so it is taxed in the next financial year. An extra incentive this year: from 1 July 2026 the 16% personal rate falls to 15% (and to 14% from 1 July 2027), so income deferred into FY2027 may also enjoy a slightly lower rate — and a deduction claimed in FY2026 is generally worth more than the same deduction next year.
收入延迟：在合法允许并符合合同条款的前提下，可考虑将部分收入的开票时间延后至2026年7月1日之后，将该收入递延至下一财年征税。今年还有一个额外的考量：自2026年7月1日起，个人所得税16%税率档将降至15%（2027年7月1日起进一步降至14%），递延到2027财年的收入可能适用略低的税率—同理，在2026财年确认的抵扣通常比明年同样的抵扣更值钱。Check when income is derived: Some income is taxed when actually received. Arranging collection times sensibly helps control the tax point.
检查收入时间点：有些收入按「实际收到」时间纳税，合理安排收款时间，有助于控制税务时间点。Prepay deductible expenses: for SME Expenses such as rent, interest and insurance covering a period of up to 12 months can, if paid before 30 June, be deductible this financial year.
预付可抵扣费用：对于中小企业，如租金、利息、保险等未来12个月内会发生的支出，若能在6月30日前提前付款，则本财年内可扣税。Trading stock: Complete a stocktake and write off expired or damaged stock to reduce taxable profit.
存货管理：盘点库存并冲销过期/损坏存货，降低应税利润。Bad debts: Write off genuinely unrecoverable receivables before 30 June, with documentation.
坏账处理：在财年结束前核销确实无法收回的应收账款，并保留书面记录。Vehicle logbook: If your logbook is more than 5 years old or usage has changed, keep a new one.
车辆日志：若Logbook超过5年未更新或使用情况发生变化，需重新记录。
Tax Law to Minimize Tax
税务政策活用
1. Small Business Concessions
1. 中小型生意税务优惠政策
Eligible small businesses can access:
适用于符合资格的中小企业，政策包括：
Cash basis accounting: Report on amounts actually received and paid.
现金制会计 (Cash Basis)：以收到和支付现金为基础进行税务申报。Simplified trading stock rules: No need to revalue stock if year-end movement is minimal.
简化存货计价 (Simplified Trading Stock Rules)：若年末存货变化不大，可无需重新估值。Simplified depreciation rules: Immediately deduct eligible assets in full.
简易折旧算法 (Simplified Depreciation Rules)：可选择将符合条件的资产进行即时全额折旧。Immediate deduction for start-up professional expenses: e.g. legal and incorporation costs.
创业相关专业费用可抵扣 (Professional Expenses for Start-ups)：例如法律费用、注册费用等，可直接作为支出抵税。Immediate deductions for eligible prepaid expenses.
预付费用的即时减免 (Immediate Deductions for Prepaid Expenses)：符合条件的预付支出可一次性全额抵扣。Small business CGT concessions: potential relief on restructure or asset disposal.
资本增值税优惠 (Capital Gains Tax Concessions)：例如在商业结构重组或资产转让时，若符合条件可享受税务减免。
2. Asset Concessions
2. 资产相关税务策略
$20,000 instant asset write-off: Eligible small businesses (aggregated turnover under $10 million) can immediately deduct assets costing less than $20,000 (GST-exclusive, applied per asset) that are first used or installed ready for use by 30 June 2026. Merely paying for or ordering an asset before 30 June is not enough — it must be in use or ready for use.
即时资产折旧政策 (Instant Asset Write-off)：符合资格的小企业（合并年营业额低于1,000万澳元），对于在2026年6月30日前「首次投入使用或安装就绪」、不含GST价值低于$20,000的资产（按单项资产计算），可享有即时全额折旧。请注意：仅在6月30日前付款或下单并不满足条件—资产必须已投入使用或安装就绪。Asset sales & capital gains: When selling assets, plan whether the CGT discount or restructure concessions can apply. Assets held for more than 12 months (by individuals and trusts) currently enjoy the 50% CGT discount.
资本利得与资产出售 (Asset Sales & Capital Gains)：出售资产时，应规划是否可适用CGT折扣或重组策略以减少税款。个人和信托持有超过12个月的房产、股票等投资，出售时目前可享有50% CGT折扣。Planning ahead — CGT reform: The 2026–27 Budget announced that, for individuals, trusts and partnerships, the 50% CGT discount will be replaced by cost base indexation plus a 30% minimum tax on gains accruing from 1 July 2027 (with the asset’s value at 1 July 2027 forming the new reference point). If you plan to dispose of significant assets in the next couple of years, factor this transition into your timing and seek advice first.
前瞻规划—CGT改革：2026–27预算案宣布，对个人、信托及合伙，50% CGT折扣将被「成本基础指数化＋30%资本利得最低税率」取代，仅适用于2027年7月1日之后累积的增值部分（以资产在2027年7月1日的市值为新的参照基础）。如您计划在未来一两年内出售重大资产，请将此过渡安排纳入时间规划，并先咨询专业意见。Harvest losses: Consider disposing of underperforming assets (e.g. shares or investment properties) before year end to offset gains made on other assets.
处置不良资产抵扣利得：可在报税前提前处理亏损资产（如股票、投资房等），以抵扣其他资产产生的利得，降低应缴税额。
3. Other Tax Minimization Concessions
3. 其他有效减税手段
Negative gearing: Where investment outgoings exceed income (e.g. interest and depreciation exceed rent), the loss can still offset other income in FY2026. Be aware of the announced reform: residential properties held before 7:30pm AEST on 12 May 2026 are grandfathered until sold; established residential properties purchased after that time can only be negatively geared until 30 June 2027, after which losses are quarantined to residential property income (with carry-forward allowed); new builds retain full negative gearing. See our 2026–27 Budget series for details.
负扣税投资 (Negative Gearing)：若投资支出大于收入（例如房产利息和折旧高于租金收入），亏损在2026财年仍可用于抵扣其他收入。但请留意已公布的改革：在2026年5月12日19:30（AEST）前已持有的住宅物业，出售前不受新规影响；该时点之后购入的既有住宅，仅可负扣税至2027年6月30日，此后亏损只能抵扣住宅物业相关收入（可结转）；新建住宅则继续保留完整负扣税。详情请参阅我们的26-27预算案系列文章。Keep loss records: Business and investment losses should be properly documented so they can offset future income where the rules allow.
保留亏损记录用于未来抵扣：生意或投资的亏损应详实记录，若符合法规，在未来年度可用于抵扣其他收入，降低应缴税款。Fringe benefits tax concessions: Structuring employee benefits sensibly — super, laptops, car parking, private use of vehicles — can save tax for the business.
福利税优惠政策 (FBT Concessions)：合理安排员工福利，如养老金、笔记本电脑、停车费、公车私用等，可为企业节税。Gifts and donations: Donations are only deductible if made to registered Deductible Gift Recipients (DGR).
慈善捐赠 (Gifts and Donations)：捐赠必须给予已注册的可抵税机构（Deductible Gift Recipients, DGR），否则无法在税务上获得抵扣。
*Important: since 1 July 2025, ATO interest charges (GIC/SIC) are no longer tax deductible — the after-tax cost of carrying ATO debt has risen significantly. Prioritise clearing ATO debts; interest continues to accrue even under a payment plan.
*重要提醒：自2025年7月1日起，欠税的ATO利息支出（GIC/SIC）已不再可抵扣——拖欠税款的税后成本显著上升。建议优先结清税务欠款；即使签订还款计划，利息仍会继续累计。
Staff Management & Superannuation
员工薪酬与养老金管理
June quarter super — the last quarterly cycle: The statutory deadline for the June 2026 quarter is 28 July 2026, but to claim the deduction in FY2026 the contributions must reach employees’ funds by 30 June — we recommend paying by mid-June. This is the final quarterly cycle before Payday Super begins.
员工养老金缴纳—最后一个季度周期：2026年6月季度的法定缴纳期限为2026年7月28日；但如想在2026财年获得税务抵扣，款项必须在6月30日前到达员工的养老金账户，建议6月中之前完成支付。这也是Payday Super实施前最后一个按季度缴纳的周期。Staff bonuses: To deduct year-end bonuses this year, process them through payroll before 30 June 2026.
支付员工奖金：如要发放员工年终奖金，记得在2026年6月30日前通过工资系统（Payroll）处理，才能在今年扣税。Voluntary concessional contributions: The FY2026 concessional cap is $30,000, and unused cap amounts from up to five prior years can be used if your total super balance was under $500,000 at 30 June 2025. Contributions only count when received by the fund — money must arrive by 30 June. Remember the notice of intent for personal deductible contributions. Last call: unused 2020–21 cap amounts expire permanently on 30 June 2026. From 1 July 2026 the concessional cap rises to $32,500.
自愿养老金缴纳：2026财年的税前缴纳限额为$30,000；若您在2025年6月30日的总养老金余额低于$500,000，还可使用过去最多五年未用完的额度。缴纳以「钱到账」为准—款项必须在6月30日前到达养老金账户，个人税前缴款还需提交抵扣意向书（Notice of Intent）。特别提醒：2020–21财年未用完的额度将于2026年6月30日永久过期，请把握最后机会。自2026年7月1日起，税前缴纳限额将上调至$32,500。SG rate stays at 12%: The legislated step-ups are complete — the super guarantee rate remains 12% from 1 July 2026; what changes is when you must pay.
养老金比例维持12%：法定上调步伐已全部完成—2026年7月1日后雇主养老金比例维持12%不变；改变的是「何时必须缴纳」。Get ready for Payday Super (from 1 July 2026): Super must reach employees’ funds within 7 business days of each payday, calculated on Qualifying Earnings (QE). Before 30 June: map processing times with your payroll provider and clearing house (check NPP capability); if you use the SBSCH, choose an alternative and download all records by 30 June 2026; prepare STP systems to report QE; enable Member Verification Requests; and budget for July cash flow — the final June quarter payment plus your first Payday Super runs may fall in the same month. See our recent article “Payday Super 发薪日养老金” for the full checklist.
为Payday Super做好准备（2026年7月1日起）：每个发薪日后7个工作日内，养老金必须到达员工账户，并按「合格收入」（Qualifying Earnings, QE）计算。6月30日前应完成：与工资软件供应商及清算系统梳理各环节处理时间（确认是否支持NPP实时支付）；如使用SBSCH，须选定替代方案并在2026年6月30日前下载全部记录；调整STP系统以报送QE；启用成员核验请求（MVR）；并预留7月现金流—最后一笔季度缴款与首批Payday Super缴款可能落在同一个月。详细清单请参阅我们近期文章《Payday Super 发薪日养老金》。Division 296 — additional tax on balances above $3 million: Now law and commencing 1 July 2026. Earnings attributable to the portion of a total super balance between $3 million and $10 million attract an additional 15%, and above $10 million an additional 25%, calculated on realised earnings. The first assessment is based on balances at 30 June 2027, so FY2027 is the transition year — but members near the threshold should start reviewing contribution, withdrawal and structuring strategies with their advisers now.
Division 296—300万澳元以上养老金附加税：该法案已通过，自2026年7月1日起实施。总养老金余额在300万至1,000万澳元之间的部分，其对应收益将被加征15%；超过1,000万澳元的部分加征25%，且仅按已实现收益计算。首次评估以2027年6月30日的余额为准，2026–27财年为过渡年—但余额接近门槛的成员，应从现在起与顾问一起审视缴款、提取与架构策略。
*Important: never exceed the contribution caps. Please contact our accountants and financial advisers to plan what suits your family before transferring money into super.
*重要提醒：往养老金里转钱的时候请务必不要超过限定金额，请联系我们的注册会计师和理财师进行适合您家庭的规划和操作。
Related Party Transactions
关联方交易
Transactions between related parties need careful year-end attention:
相关联方之间的交易需谨慎处理，常见的操作包括：
Division 7A loans and UPEs: Shareholder loans from companies, and unpaid present entitlements owed by trusts to corporate beneficiaries, must be repaid within the required timeframe or placed on complying terms — make minimum yearly repayments on existing loans before 30 June 2026.
Div 7A借款与未付分配 (UPE)：股东向公司的借款，或信托尚未支付给公司受益人的利润分配，需要在规定时间内归还或签订合规贷款协议—现有贷款的年度最低还款须在2026年6月30日前完成。Non-arm’s length arrangements between related parties.
关联方非商业交易 (Non-arm’s length arrangements)。Related parties’ loan arrangements and interest payments.
关联方贷款协议及利息支付 (Related parties’ loan arrangements and interest payment)。Shifting profit between related entities.
关联方转移利润 (Shifting profit)。Bucket company strategies — review ahead: Under the announced 30% minimum trust tax (from 1 July 2028), corporate beneficiaries will receive no credit for tax paid by the trustee. Distribution strategies that rely heavily on bucket companies should be revisited over the next two years, ideally alongside the expanded rollover relief window from 1 July 2027.
「屯利润公司」策略—提前审视：根据已公布的信托30%最低税率（2028年7月1日起），公司受益人将无法就受托人已缴税款获得抵免。高度依赖bucket company的分配策略应在未来两年内重新评估，并可结合2027年7月1日起的扩大重组豁免窗口统筹安排。Tax avoidance schemes: Any aggressive tax planning, or arrangements entered into purely to avoid tax, may breach the law (Part IVA). Always consult your accountant first.
税务规避安排 (Tax Avoidance Scheme)：任何激进的税务规划，或者只是为了税务规避进行的操作，都有可能构成税务违规甚至违法（Part IVA），请一定先咨询会计师。
Key Dates at a Glance
关键时间节点一览
Table 1 / 表 1：2026财年末关键日期 (Key EOFY 2026 dates)
Summary
小结
本篇文章的目的，是唤起企业与个人对财年末税务规划的重视。核心要点：
6月30日前完成：签署信托分配决议、确保养老金缴款到账（FY26抵扣）、用尽2020–21结转额度、$20,000以内资产投入使用、Div 7A最低还款、坏账与存货处理；
自2025年7月1日起，ATO利息（GIC/SIC）不可抵扣——优先清理税务欠款；
2026年7月1日起多项新政生效：Payday Super（发薪后7个工作日内缴纳）、Division 296附加税、税前缴款限额升至$32,500、个税16%档降至15%——6月是最后的准备窗口；
26-27预算案宣布：信托30%最低税率（2028年起）、负扣税与CGT改革（2027年起）——建议尽早与顾问评估架构与投资计划；
税务政策随时可能更新，任何操作请在6月30日前留足处理时间，并与您的会计师确认。
INP Group provides not only core tax and accounting services but also deeper business solutions and value-added advisory. If you would like us to review your year-end position, payroll readiness for Payday Super, or super and structure strategies, please contact us at admin@inpgroup.com.au or 1300 168 368.
INP Group 注册会计师事务所不仅为客户提供基础的税务和财务服务，同时也致力于更深入的企业解决方案和增值服务。如您希望我们协助审视财年末安排、Payday Super工资系统准备情况，或养老金与架构策略，欢迎致函 admin@inpgroup.com.au 或致电 1300 168 368 与我们联系。
Source / 资料来源：
ATO – Payday Super: how to manage super during the changeover (ato.gov.au)
ATO – Key superannuation rates and thresholds: contributions caps (ato.gov.au)
ATO – Small business support: $20,000 instant asset write-off (ato.gov.au)
ATO – Personal income tax: new tax cuts for every Australian taxpayer (ato.gov.au)
Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 – Division 296
Australian Federal Budget 2026–27 – Minimum Tax on Discretionary Trusts; Negative Gearing and CGT Reform
INP Group – 《Payday Super 发薪日养老金》及《澳洲26-27预算案系列》文章 (inpgroup.com.au)
Disclaimer / 免责声明：
This article is general information only and does not constitute tax, legal or investment advice, nor does it take into account your individual circumstances. Tax law changes frequently — please contact your INP Group adviser before acting on any of the above.
本文为一般性资讯，不构成税务、法律或投资建议，亦未考虑读者的个别情况。税务政策随时可能更新，采取任何行动前请先咨询您的 INP Group 顾问。
本文为第一手解读，转发请注明出处。
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