Frequently asked questions

C&C Accountants and Associates Pty Ltd is a Sydney-based chartered accounting firm. Our principals are CA and ACCA-qualified registered tax agents, regulated by the Tax Practitioners Board (TPB No. 25691871) under the Tax Agent Services Act 2009. We are fully authorised to provide tax advice and lodge returns on behalf of clients.

Yes. We provide full tax advisory services in both English and Mandarin (普通话). You can communicate with us in either language throughout the engagement — from initial consultation to final lodgement.

是的，我们提供全程中英双语税务咨询服务。从初步咨询到最终申报，您可以全程用普通话与我们沟通。

Generally yes, if you earned Australian income during the financial year. Your tax residency status (not visa type) determines how you are taxed — Australian tax residents are taxed on worldwide income, while non-residents are only taxed on Australian-sourced income. We can determine your residency status and structure your return correctly.

一般来说，只要您在该财政年度内有澳洲收入，就需要申报。您的税务居民身份（而非签证类型）决定了您的纳税义务——澳洲税务居民须就全球收入纳税，非居民仅就澳洲来源收入纳税。我们可以为您确认居民身份并正确安排申报。

Common deductions include loan interest, property management fees, council rates, water charges, repairs and maintenance, insurance, and depreciation (building at 2.5% per year under Division 43, and plant/equipment under Division 40). A quantity surveyor report is required to claim depreciation on second-hand properties.

常见扣税项目包括：贷款利息、物业管理费、市政费、水费、维修保养费、保险费及折旧（第43章建筑折旧每年2.5%，第40章设备折旧）。二手房屋申报折旧需要工料测量师报告。

Negative gearing occurs when your investment property expenses (interest, fees, depreciation) exceed your rental income, creating a net loss. Under s 8-1 ITAA 1997, this loss can generally be offset against your other income (such as salary), reducing your overall tax. The benefit is greater the higher your marginal tax rate.

当投资房产的费用（贷款利息、管理费、折旧等）超过租金收入，产生净亏损时即为负扣税。根据《1997年所得税评估法》第8-1条，该亏损通常可以抵消其他收入（如工资），从而降低整体税负。边际税率越高，负扣税的优惠越明显。

If you've owned the property for more than 12 months, Australian tax residents are entitled to a 50% CGT discount, meaning only half the capital gain is included in your taxable income. The gain is calculated as the proceeds minus your cost base (purchase price plus acquisition costs, capital improvements, and associated holding costs). Timing your sale across financial years can also reduce your CGT exposure.

若持有房产超过12个月，澳洲税务居民可享受50%的CGT折扣，即仅将一半资本收益计入应税收入。资本收益计算方式为出售所得减去成本基数（购买价格加上购置成本、资本改善费用及相关持有成本）。合理安排出售时间跨越财政年度也可降低CGT负担。

If you are an Australian tax resident, you are generally required to declare your worldwide income — including foreign employment income, rental income, dividends, and capital gains. Australia has Double Tax Agreements (DTAs) with many countries (including China and the US) that may reduce or eliminate double taxation. Foreign income and tax offsets must be reported correctly in your Australian tax return.

如果您是澳洲税务居民，通常需要申报全球收入，包括境外工资、租金、股息及资本利得。澳大利亚与多国（包括中国和美国）签有双重征税协定，可减少或消除双重征税。境外收入及已缴税款抵免须在澳洲税务申报中正确申报。

A Self-Managed Superannuation Fund (SMSF) is a private superannuation fund you control as trustee. It allows greater investment flexibility (including direct property and listed shares) but requires annual audits, tax return lodgement, and strict compliance with superannuation law. SMSFs are generally suitable for those with balances above $200,000–$300,000 where the cost of compliance is proportionate to the benefit.

自管养老金（SMSF）是您作为托管人自行管理的私人养老金基金，可投资范围更广（包括直接持有房产和上市股票），但每年需进行审计、提交税务申报并严格遵守养老金法规。通常适合账户余额超过$20–30万的人群，以确保合规成本与收益相称。

Our fees vary depending on the complexity of your situation. We provide a fixed-fee quote before commencing any engagement — no surprise invoices. Book a free 30-minute discovery call and we'll give you a clear scope and estimate.

Book a free 30-minute discovery call via our Contact page. We'll discuss your situation, confirm whether we're the right fit, and provide a clear next step — with no obligation.