Frequently Asked Questions

Each year, the Australian Securities & Investments Commission (ASIC) requires all registered companies to pay an annual review fee. For proprietary limited (Pty Ltd) companies, the current fee is $329 (from 1 July 2025).

This fee is not a tax but a regulatory charge to:

• Maintain your company’s registration on the ASIC register.
   
• Confirm and update company information such as directors, shareholders, and addresses.
   
• Preserve your company’s legal status and protections, including limited liability for shareholders.

As your appointed tax agent, we also act as your ASIC registered agent, ensuring your company registration remains up to date and compliant. In practice, you will generally receive an automated reminder email from our system before the due date, together with payment advice.

At the time of annual review, you may also take the opportunity to update details such as your business address, directors, secretaries, and members to ensure ASIC’s records are correct.

Failure to pay the annual fee on time may result in late penalties and, if left unpaid, could lead to ASIC deregistering your company. Deregistration means your company will cease to exist as a legal entity and lose its associated rights and protections.

每年，澳大利亚证券与投资委员会（ASIC）要求所有注册公司缴纳一笔 年度审查费。对于私营有限公司（Pty Ltd），当前费用为 329 澳元（自 2025 年 7 月 1 日起生效）。

这笔费用并非税收，而是一项监管费用，用于：

• 维持公司注册，确保公司继续在 ASIC 登记册上有效存在。
   
• 确认和更新公司信息，例如董事、股东及注册地址。
   
• 保障公司的法律地位和权益，包括股东的有限责任保护。
   

作为您指定的税务代理人，我们同时担任您的 ASIC 注册代理，确保您的公司注册保持最新状态并符合合规要求。通常情况下，您会在到期日前 收到我们系统自动发送的提醒邮件及付款通知。

在年度审查期间，您也可以同时 更新公司资料，例如注册地址、董事、秘书以及成员信息，以确保 ASIC 的记录正确无误。

若未能按时缴纳年度审查费，可能会产生 滞纳金；如长期未缴，ASIC 甚至可能会 注销您的公司。一旦被注销，公司将不再作为独立法律实体存在，相关的权利和保护也将丧失。

The Pay As You Go (PAYG) income tax instalment system is an Australian Taxation Office (ATO) program that requires certain taxpayers—such as businesses, investors, and individuals with substantial non-salary income—to pre-pay their expected tax throughout the year.

Instead of paying a large lump sum when you lodge your annual tax return, the ATO asks you to make regular instalments (usually quarterly). These payments are credited against your final tax liability.

• Meet tax obligations progressively – PAYG spreads your income tax liability over the year, so you don’t face one large bill at year-end.
   
• Reduce the risk of debt and penalties – By paying instalments, you stay on top of your obligations and avoid interest or late payment charges.
   
• Cash flow management – Instalments align tax payments with income as it is earned, helping you budget and plan more effectively.
   
• ATO requirement – If the ATO determines (based on your prior tax return) that you are likely to owe tax of a certain amount, they will automatically enrol you in the PAYG instalment system.
   

At the end of the financial year, your instalments are reconciled against your actual tax liability. If you have paid too much, you will receive a refund. If you have paid less, you will need to pay the shortfall.

PAYG（Pay As You Go，按期预缴）所得税预缴制度是澳大利亚税务局（ATO）推行的一项制度，要求某些纳税人（如企业、投资者或有较多非工资收入的个人）在全年中 提前分期缴纳预计应纳税额。

这样做的目的，是避免在年度报税时一次性支付大笔税款。ATO 会要求您根据预计的收入，定期（通常为每季度）缴纳税款，这些款项会在年终报税时冲抵最终的应纳税额。

• 分期履行纳税义务 —— PAYG 通过全年分期支付税款，避免了年底一次性缴纳大额税款的压力。
   
• 降低欠税和罚息风险 —— 按期预缴税款有助于避免产生欠税利息或滞纳金。
   
• 改善现金流管理 —— 分期预缴与收入获取节奏相匹配，帮助您更好地进行预算与财务规划。
   
• 符合法规要求 —— 如果 ATO 根据您之前的报税情况判断，您可能会在未来产生一定额度的应纳税额，他们会自动将您纳入 PAYG 预缴系统。
   

在财年结束时，您预缴的款项会与实际应纳税额进行 对账：

• 如果多缴，则可以获得退税；
   
• 如果少缴，则需要补缴差额。