Steuerrisiko und Strafzuschläge durch fehlerhafte Abrechnung von Paketleistungen

Definition

ATO guidance requires businesses to keep records of all sales and to correctly report GST on taxable supplies in their Business Activity Statements (BAS), with records kept for at least 5 years (A New Tax System (Goods and Services Tax) Act 1999; Taxation Administration Act 1953). Failure to keep proper records or accurately report income can lead to administrative penalties; standard ATO penalties for false or misleading statements due to lack of reasonable care are typically 25 % of the shortfall amount, rising to 50–75 % for recklessness or intentional disregard. In a cash‑pay environment where some package or membership receipts are handled outside the main billing system, there is heightened risk that parts of revenue are omitted from BAS or income tax returns. For example, if a clinic inadvertently under‑reports AUD 80,000 of package income over several years, an eventual ATO review could impose core tax of ≈ AUD 8,000 (at 10 % GST, if applicable) plus a 25–50 % penalty (AUD 2,000–4,000) and interest, resulting in AUD 10,000–12,000 in avoidable charges.

Why This Matters

The Pitch: Alternative medicine Anbieter in Australien 🇦🇺 riskieren ATO-Steuernachzahlungen und Strafzuschläge von 25–75 % der Steuernachforderung, wenn Paket- und Mitgliedsumsätze nicht vollständig erfasst und deklariert werden. Eine konsistente, softwaregestützte Fakturierung reduziert dieses Risiko erheblich.

Affected Stakeholders

Practice owner/director, External accountant, Bookkeeper

Related Business Risks