13/02/2024
The Practical Compliance Guideline (PCG) 2024/1 (the Guideline) has been released with ATO poised to dedicate resources towards scrutinising cross-border related party intangible arrangements. As a result taxpayers will face increased disclosure and self-evidence requirements. After a nearly three-year wait[1], the ATO finalised the risk guideline targeting cross-border related party arrangements (collectively referred to as […]
21/09/2022
SW experts have prepared a video series to tell you everything you need to know about migrating to Australia. 信永中和專家為您講解移民澳洲的所有需知事項。 Introduction to SMSF | 自我管理退休金簡介(國語中字) Treatment of overseas income | 移民澳洲如何處理海外收入(國語中字) Tax issue of investment in Australia properties | 澳洲房地產投資的稅務問題(粵語中字) Family Trust structure in Australia | 詳解澳洲家族信託架構(粵語中字) Transfer Pricing | 轉讓定價(國語中字) Setting up a business […]
17/08/2022
2015年移民(IMMI 15/100:合规投资)工具》中关于SIV基金合规资产的规定最近发生了几项变化,其中包括要求基金接受审计,以确定是否满足合规投资框架。 从2021年7月1日起,SIV合规基金的基金经理需要任命一名外部审计师,每年按照合规投资框架对基金进行审计,包括新兴公司部分和平衡投资部分。 基金经理和移民代理也将了解到,重大投资者类别和投资者类别签证的申请人必须按照合规投资框架进行资金投资。 根据《2015年移民(IMMI 15/100:合规投资)工具》的规定,内政部最近对相关要求做出了一些修改,其中包括对合规资产的修改,以及对合规投资框架中的新兴公司部分和平衡投资部分进行年度合规审计。 SIV申请人–您需要做什么? 所有在2021年7月1日之后获提名申请重大投资者签证或投资者签证的申请人都要在其签证申请中附上审计报告,以证明在截至2022年6月30日的一年中以及往后每一年,他们所投资的基金符合合规投资框架的规定。基金经理将提供这些文件。 在没有合规性审计报告的情况下,签证申请被批准的可能性非常小。 SIV基金经理和移民代理——您需要了解什么? 受影响一方 说明 基金经理 基金经理需每年任命一名审计师,对其基金是否满足合规投资框架的规定进行审计。 移民代理 移民代理将成为签证申请人和基金经理之间的沟通渠道,以确保签证申请人办齐所有必要的文件,让签证获得批准。 签证申请人 签证申请人需提交其所投资的所有新兴公司和平衡投资基金的年度审计报告。这项要求将一直持续到其获得永久居留权为止。 信永中和澳大利亚如何帮助您 在我们与整个行业的基金经理广泛合作的基础上,信永中和澳大利亚的专业审计团队完全了解签证申请人、移民代理和基金经理的适用审计要求,并拥有丰富的相关审计工作经验。 我们的SIV基金审计服务为SIV合规基金提供高效率且有实效的审计,以确保这些基金符合《2015年移民(IMMI 15/100:合规投资)工具》所规定的新兴公司和平衡投资部分。 请联系本事务所的SIV审计专家穆芮内和艾汝谧咨询。 基金管理领域的税务专家包括: 池澜滨、谭赛蒙、欧斯迪
17/08/2022
One of several recent changes to the Migration (IMMI 15/100: Complying Investments) Instrument 2015 regarding complying assets for SIV funds included the requirement to audit the compliance of the fund with the Complying Investments Framework. From 1 July 2021, fund managers of SIV compliant funds are required to appoint an external auditor to annually audit […]
11/08/2021
SW summarises the key changes to investor visas and notes important advice from ASIC regarding who is legally allowed to provide financial investment advice in Australia. Recognising that the growth of the Business Innovation and Investment Program (BIIP) is continuing to support Australia’s post-COVID-19 recovery through the investments and other economic contributions of visa applicants, […]
13/08/2020
A number of recent articles in the Australian press have discussed the liquidation or voluntary administration of several large funds that were specifically created as complying funds for the Significant Investor Visa (SIV) program. This is devastating news for many, and has caused a variety of issues for those SIV holders who have been impacted […]
11/08/2020
Following recent media reports regarding concerns for Significant Investor Visa (SIV) holders and their investments, ShineWing Australia has put together a panel of experts to assist impacted individuals with their legal, migration and financial matters. A number of recent articles in the Australian press have discussed the liquidation or voluntary administration of several large funds […]