{"id":3622,"date":"2020-08-28T10:40:18","date_gmt":"2020-08-28T00:40:18","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/?page_id=3622"},"modified":"2022-01-24T12:27:57","modified_gmt":"2022-01-24T01:27:57","slug":"%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9a%e4%b8%aa%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e6%8c%87%e5%8d%97","status":"publish","type":"page","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e8%b4%a2%e7%a8%8e%e8%a6%81%e9%97%bb\/%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9a%e4%b8%aa%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e6%8c%87%e5%8d%97\/","title":{"rendered":"\u6fb3\u5927\u5229\u4e9a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6307\u5357"},"content":{"rendered":"<div class=\"gb-container gb-container-5bf02f5f alignfull\"><div class=\"gb-inside-container\">\n<div class=\"gb-container gb-container-b1c65b3c\"><div class=\"gb-inside-container\"><\/div><\/div>\n\n\n<h1 class=\"has-text-align-left has-white-color has-text-color wp-block-heading\"><strong>\u6fb3\u5927\u5229\u4e9a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6307\u5357<\/strong><\/h1>\n\n\n\n<div class=\"gb-headline gb-headline-c8011089 gb-headline-text\"><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Home<\/span><\/p><\/nav><\/div>\n\n\n<div class=\"gb-container gb-container-a453652b\"><div class=\"gb-inside-container\"><\/div><\/div>\n<\/div><\/div>\n\n<div class=\"gb-container gb-container-2d75aa17\"><div class=\"gb-inside-container\">\n\n<\/div><\/div>\n\n<div class=\"gb-container gb-container-d58ebe44\"><div class=\"gb-inside-container\">\n\n<h2 class=\"wp-block-heading\"><strong>1. \u6458\u8981<\/strong><\/h2>\n\n\n\n<p>\u672c\u6587\u56f4\u7ed5\u4e0e\u4e2a\u4eba\u76f8\u5173\u7684\u6fb3\u5927\u5229\u4e9a\u7684\u7a0e\u6536\u653f\u7b56\u4e0e\u5236\u5ea6\u8fdb\u884c\u9610\u8ff0\u548c\u89e3\u8bfb\uff0c\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u4e86\u89e3\u7a0e\u52a1\u7533\u62a5\u7684\u4e49\u52a1\uff0c\u8fdb\u884c\u5408\u89c4\u62a5\u7a0e\u3002\u6587\u4e2d\u5bf9\u7a0e\u52a1\u7684\u89e3\u8bfb\u51fa\u53d1\u70b9\u4e3a\u4e2a\u4eba\u7a0e\u52a1\uff0c \u5e76\u4e14\u4e0d\u6784\u6210\u5353\u8bda\u7acb\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5bf9\u8bfb\u8005\u7684\u5efa\u8bae\u6216\u8005\u610f\u89c1\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. \u7a0e\u5236\u7efc\u8ff0<\/strong><\/h2>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9a\u5b9e\u65bd\u5206\u7a0e\u5236\u3002\u4e3b\u8981\u901a\u8fc7\u6fb3\u5927\u5229\u4e9a\u8054\u90a6\u7a0e\u52a1\u5c40ATO\uff08Australia Taxation Office\uff09\u548c\u5404\u5dde\u653f\u5e9c\u8d22\u653f\u529e\u516c\u5ba4SRO\uff08State Revenue Office\uff09\u6309\u7167\u5baa\u6cd5\u548c\u5404\u5dde\/\u9886\u5730\u6cd5\u5f8b\u89c4\u5b9a\u7684\u804c\u6743\uff0c\u5404\u81ea\u5f81\u6536\u4e0d\u540c\u79cd\u7c7b\u7684\u4e13\u5c5e\u7a0e\u3002\u7a0e\u6536\u6cd5\u5f8b\u4f53\u7cfb\u4e3b\u8981\u7ec4\u6210\u5305\u62ec\u6cd5\u5ead\u6848\u4f8b\uff0c\u6761\u6587\u6cd5\u548c\u56fd\u9645\u7a0e\u6536\u534f\u5b9a\uff0c\u914d\u5408\u5177\u4f53\u7a0e\u52a1\u88c1\u5b9a\u7b49\u3002\u4e0e\u4e2a\u4eba\u7a0e\u52a1\u7d27\u5bc6\u5173\u8054\u7684\u7a0e\u79cd\u4e3b\u8981\u5305\u62ec\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u3001\u5370\u82b1\u7a0e\u7b49\u3002<\/p>\n\n\n\n<p>\u4e3b\u8981\u4e2a\u4eba\u7a0e\u6536\u6761\u6587\u6cd5\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>INCOME TAX ASSESSMENT ACT 1936<\/li><li>INCOME TAX ASSESSMENT ACT 1997<\/li><li>DUTIES ACT 2000 VIC<\/li><li>DUTIES ACT 2001 QLD<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. \u6fb3\u5927\u5229\u4e9a\u8d22\u653f\u5e74\u5ea6\u65f6\u95f4<\/strong><\/h2>\n\n\n\n<p>\u6bcf\u5e74\u76847\u67081\u65e5&nbsp; &#8211; \u6b21\u5e74\u76846\u670830\u65e5<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. \u4e2a\u4eba\u6240\u5f97\u7a0e\uff08Individual Income Tax\uff09<\/strong><\/h2>\n\n\n\n<p>\u5728\u6fb3\u5927\u5229\u4e9a\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7531\u8054\u90a6\u7a0e\u52a1\u5c40\uff08ATO\uff09\u8fdb\u884c\u7ba1\u7406\u3002\u901a\u8fc7\u7a0e\u52a1\u53f7\u7801TFN\uff08Tax File Number\uff09\u914d\u5408\u5176\u4ed6\u4e0d\u540c\u79cd\u7c7b\u7684\u7a0e\u52a1\u53f7\u7801ABN\uff08\u6fb3\u5927\u5229\u4e9a\u5546\u4e1a\u53f7\u7801Australia Business Number\uff09\u7b49\u8fdb\u884c\u7ba1\u7406\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1 <\/strong><strong>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u65b9\u5f0f<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"935\" height=\"377\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/1.png\" alt=\"\u6fb3\u5927\u5229\u4e9a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6307\u5357\" class=\"wp-image-3640\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/1.png 935w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/1-300x121.png 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/1-768x310.png 768w\" sizes=\"auto, (max-width: 935px) 100vw, 935px\" \/><\/figure><\/div>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4.1.1\u5f81\u6536\u8303\u56f4\u4e0e\u79cd\u7c7b<\/strong><\/h4>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>A. \u5e94\u8ba1\u7a0e\u6536\u5165\uff08Assessable Income\uff09<\/strong><\/h5>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c45\u6c11\u4e3b\u8981\u7f34\u7eb3\u5e94\u8ba1\u7a0e\u6536\u5165\uff08\u7eb3\u5165\u7a0e\u524d\u8ba1\u7b97\u7684\u6536\u5165\uff09\u4e3b\u8981\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u5de5\u8d44\u6536\u5165\uff1b<\/li><li>\u5229\u606f\u6536\u5165\uff1b<\/li><li>\u7ecf\u8425\u6d3b\u52a8\u548c\u52b3\u52a8\u6240\u5f97\uff1b<\/li><li>\u51c0\u8d44\u672c\u5229\u5f97\u6536\u5165\u3002<\/li><\/ul>\n\n\n\n<p>\u5176\u4ed6\u9700\u8981\u7533\u62a5\u7684\u6536\u5165\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u96c7\u4e3b\u63d0\u4f9b\u7684\u798f\u5229\u6536\u5165\uff08Reportable Fringe Benefits Amount\uff09<\/li><li>\u96c7\u4e3b\u63d0\u4f9b\u7684\u6d25\u8d34\u6536\u5165\uff08Allowance\uff09<\/li><\/ul>\n\n\n\n<p>\u7edd\u5927\u90e8\u5206\u7eb3\u7a0e\u4eba\u6536\u5165\u6309\u7167\u5b9e\u9645\u6536\u5230\u7684\u539f\u5219\uff08\u5373\u6536\u4ed8\u5b9e\u73b0\u5236\uff09\u8ba1\u7b97\u5e94\u8ba1\u7a0e\u6536\u5165\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>B. \u96c7\u4f63\/\u5de5\u8d44\u6536\u5165\uff08Salary &amp; Wages\uff09<\/strong><\/h5>\n\n\n\n<p>\u901a\u5e38\uff0c\u4e2a\u4eba\u901a\u8fc7\u7533\u62a5\u7a0e\u52a1\u53f7\u7801(TFN)\u7684\u65b9\u5f0f\u83b7\u5f97\u5de5\u8d44\u85aa\u91d1\u6536\u5165\u65f6\uff0c\u7eb3\u5165\u5e94\u8ba1\u7a0e\u6536\u5165\u4e2d\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>C. \u5de5\u8d44\u5355\uff08Payslip\uff09<\/strong><\/h5>\n\n\n\n<p>\u8054\u90a6\u7a0e\u52a1\u5c40\uff08ATO\uff09\u548c\u516c\u5e73\u5de5\u4f5c\u59d4\u5458\u4f1a\uff08Fair Work Ombudsman\uff09\u8981\u6c42\u96c7\u4e3b\u5728\u6bcf\u6b21\u652f\u4ed8\u5de5\u8d44\u540e\u9700\u8981\u63d0\u4f9b\u5de5\u8d44\u5355\u7ed9\u5458\u5de5\u3002\u8054\u90a6\u7a0e\u52a1\u5c40\u81ea2019\u5e747\u67081\u65e5\u8d77\u5f00\u59cb\u542f\u7528Single Touch Payroll (STP)\u3002 STP \u8981\u6c42\u96c7\u4e3b\u5728\u6bcf\u6b21\u53d1\u653e\u5de5\u8d44\u65f6\u5c06\u5de5\u8d44\u5355\u63d0\u4ea4\u5230\u7a0e\u52a1\u5c40\u3002\u5de5\u8d44\u5355\u8303\u672c\u5982\u4e0b\u56fe\u6240\u793a\uff1a<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"650\" height=\"810\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/3.png\" alt=\"\u5de5\u8d44\u5355\" class=\"wp-image-3645\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/3.png 650w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/3-241x300.png 241w\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" \/><\/figure><\/div>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>D. \u9884\u6263\u7a0e\u7cfb\u7edf\uff08Pay As You Go System\uff09<\/strong><\/h5>\n\n\n\n<p>\u96c7\u4e3b\u5728\u652f\u4ed8\u5458\u5de5\u85aa\u8d44\u65f6\uff0c\u4ee3\u6263\u5458\u5de5\u6240\u5f97\u7a0e\u6b3e\u4ea4\u7ed9\u7a0e\u52a1\u5c40\u3002PAYG\u7cfb\u7edf\u4e0b\u6709\u4e24\u4e2a\u4e0d\u540c\u5b50\u7cfb\u7edf\uff0c\u5206\u522b\u4e3aPAYG Withholding\uff08PAYG W\uff09\u548cPAYG Instalment\uff08PAYG I\uff09\u3002PAYG W\u662f\u96c7\u4e3b\u53d1\u653e\u5de5\u8d44\u65f6\u6839\u636e\u8981\u6c42\u6263\u9664\u7684\u9884\u6263\u7a0e\u3002PAYG I\u662f\u7eb3\u7a0e\u4eba\u5728\u4e0a\u4e00\u4e2a\u8d22\u5e74\u56e0\u4e3a\u6709\u975e\u5de5\u8d44\u6536\u5165\u800c\u4ea7\u751f\u989d\u5916\u6240\u5f97\u7a0e\u65f6\uff0cATO\u57fa\u4e8e\u4e0a\u8d22\u5e74\u989d\u5916\u7684\u6240\u5f97\u7a0e\u989d\u5728\u672c\u8d22\u5e74\u8981\u6c42\u6bcf\u5b63\u7f34\u7eb3\u7684\u9884\u4ed8\u7a0e\u6b3e\u3002<\/p>\n\n\n\n<p>\u9884\u6263\u7a0e\uff08PAYG W\uff09\u7684\u8ba1\u7b97\u65b9\u5f0f\u6839\u636e\u4e0d\u540c\u5458\u5de5\u7684\u5177\u4f53\u7a0e\u52a1\u60c5\u51b5\u3001\u5de5\u8d44\u3001\u53d1\u85aa\u5468\u671f\u7b49\u4f1a\u6709\u6240\u4e0d\u540c\uff0c\u53ef\u901a\u8fc7\u8054\u90a6\u7a0e\u52a1\u5c40\u63d0\u4f9b\u7684\u5b98\u65b9\u8ba1\u7b97\u5668\u8fdb\u884c\u8ba1\u7b97\uff1a<\/p>\n\n\n\n<p><a href=\"https:\/\/www.ato.gov.au\/Calculators-and-tools\/Host\/?anchor=TWC&amp;anchor=TWC\/questions#TWC\/questions\" target=\"_blank\" rel=\"noreferrer noopener\">Australia Taxation Office<\/a><\/p>\n\n\n\n<p>\u4ee5\u4e0a\u4e24\u79cd\u6240\u5f97\u7a0e\u9884\u6263\u7a0e\u5747\u4e3a\u4e34\u65f6\u7a0e\u3002 \u88ab\u6263\u9664\u6240\u5f97\u7a0e\u7684\u7eb3\u7a0e\u4eba\u6bcf\u8d22\u5e74\u5b9e\u9645\u7f34\u7a0e\u7a0e\u91d1\u4ee5\u5e74\u5e95\u62a5\u7a0e\u8ba1\u7b97\u6570\u5b57\u4e3a\u51c6\u3002 <strong>\u9884\u6263\u7a0e\u4ee5\u591a\u9000\u5c11\u8865\u4e3a\u539f\u5219<\/strong>\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>E. \u96c7\u4e3b\u63d0\u4f9b\u7684\u798f\u5229\u6536\u5165\uff08Fringe Benefits Received\uff09<\/strong><\/h5>\n\n\n\n<p>\u9664\u5de5\u8d44\u4ee5\u5916\uff0c\u96c7\u4e3b\u4e5f\u53ef\u5411\u5458\u5de5\u6216\u5458\u5de5\u7684\u5173\u8054\u65b9\uff08\u4eb2\u4eba\u7b49\uff09\u63d0\u4f9b\u5176\u4ed6\u975e\u73b0\u91d1\u798f\u5229\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u63d0\u4f9b\u8f66\u8f86\u7ed9\u5458\u5de5\uff08\u56e0\u79c1\u7528\u8f66\uff09\uff1b<\/li><li>\u5411\u5458\u5de5\u63d0\u4f9b\u4f4e\u4e8e\u5e02\u573a\u5229\u606f\u7684\u4f4e\u606f\u8d37\u6b3e\uff1b<\/li><li>\u5411\u5458\u5de5\u63d0\u4f9b\u514d\u8d39\u4f4f\u6240\u7b49\u3002<\/li><\/ol>\n\n\n\n<p>\u8fd9\u7c7b\u884c\u4e3a\u90fd\u5c06\u53ef\u80fd\u4ea7\u751f\u5458\u5de5\u798f\u5229\u7a0e\uff08Fringe Benefits Tax\uff09\uff0c\u4f46\u8be5\u7a0e\u79cd\u7531\u96c7\u4e3b\u627f\u62c5\uff0c\u800c\u975e\u96c7\u5458\u627f\u62c5\u3002\u96c7\u5458\u9700\u8981\u5728\u5e74\u7ec8\u7533\u62a5\u7a0e\u52a1\u65f6\u5411ATO\u63d0\u4f9b\u76f8\u5173\u91d1\u989d\u7684\u4fe1\u606f\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>F. \u96c7\u4e3b\u63d0\u4f9b\u7684\u6d25\u8d34\uff08Allowance Income\uff09<\/strong><\/h5>\n\n\n\n<p>\u6d25\u8d34\u4f5c\u4e3a\u9000\u7a0e\u65f6\u5355\u72ec\u4e00\u9879\u9700\u8981\u7533\u62a5\u7684\u6536\u5165\uff0c\u96c7\u5458\u5982\u679c\u5728\u8d22\u653f\u5e74\u5185\u6536\u5230\u6d25\u8d34\u8865\u52a9\uff0c\u9700\u8981\u5728\u5e74\u7ec8\u7533\u62a5\u7a0e\u52a1\u65f6\u8fdb\u884c\u7533\u62a5\u3002\u4f8b\u5982\uff0c\u90e8\u5206\u5c97\u4f4d\u9700\u8981\u5458\u5de5\u51fa\u5dee\u65c5\u884c\uff08\u6307\u9700\u8981\u5728\u5916\u8fc7\u591c\u7684\u51fa\u884c\uff09\u3002\u6ee1\u8db3\u6761\u4ef6\u7684\u6d25\u8d34\u6536\u5165\u9700\u8981\u7eb3\u7a0e\u4eba\u5728\u5e94\u8ba1\u7a0e\u6536\u5165\u4e2d\u7533\u62a5\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>G. \u517b\u8001\u91d1\u6536\u5165\uff08Superannuation\uff09<\/strong><\/h5>\n\n\n\n<p>\u517b\u8001\u91d1\u662f\u6fb3\u5927\u5229\u4e9a\u653f\u5e9c\u4e3a\u9000\u4f11\u5c45\u6c11\u63d0\u4f9b\u7684\u4e00\u9879\u91cd\u8981\u7684\u4fdd\u969c\u5236\u5ea6\uff0c18\u5c81\u6216\u4ee5\u4e0a\u7684\u7eb3\u7a0e\u4eba\u6bcf\u6708\u6536\u5165\u8d85\u8fc7$450\u65f6\uff0c\u96c7\u4e3b\u5fc5\u987b\u81f3\u5c11\u652f\u4ed8\u7a0e\u524d\u6536\u5165\u76849.5%\u4f5c\u4e3a\u517b\u8001\u91d1\u3002\u517b\u8001\u91d1\u6536\u5165\u5728\u517b\u8001\u57fa\u91d1\u5185\u5c06\u4f1a\u6309\u716715%\u7684\u7a0e\u7387\u8fdb\u884c\u7f34\u7a0e\u3002\u4e2a\u4eba\u4e5f\u53ef\u6839\u636e\u8981\u6c42\u5c06\u7a0e\u524d\u7a0e\u540e\u6536\u5165\u653e\u5165\u517b\u8001\u91d1\u8d26\u6237\u4e2d\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/%e9%99%8d%e4%bd%8e%e7%a8%8e%e5%8a%a1%e6%94%af%e5%87%ba\/\" target=\"_blank\" rel=\"noreferrer noopener\">Salary Sacrifice Package<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>H. \u8463\u4e8b\u8d39\u6536\u5165\uff08Director Fee\uff09<\/strong><\/h5>\n\n\n\n<p>\u6536\u5230\u8463\u4e8b\u8d39\u9700\u8981\u5728\u8d22\u5e74\u672b\u7eb3\u5165\u5e94\u8ba1\u7a0e\u6536\u5165\u4e2d\u8fdb\u884c\u7533\u62a5\u3002\u6839\u636e\u5177\u4f53\u60c5\u51b5\uff0c\u652f\u4ed8\u8463\u4e8b\u8d39\u7684\u5b9e\u4f53\u9700\u8981\u4f7f\u7528PAYG W\u5bf9\u8be5\u7b14\u8d39\u7528\u8fdb\u884c\u7a0e\u52a1\u9884\u6263\u3002<\/p>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9a\u5df2\u901a\u8fc7\u6cd5\u5f8b\u8981\u6c42\u516c\u53f8\u8463\u4e8b\u5728\u672a\u6765\u9700\u8981\u6ce8\u518cDirector Identification Number\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/%e7%ab%8b%e6%b3%95%e9%80%9a%e8%bf%87%ef%bc%8c%e6%89%80%e6%9c%89director%e9%83%bd%e9%9c%80%e8%a6%81%e6%b3%a8%e5%86%8cdin\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u7acb\u6cd5\u901a\u8fc7\uff0c\u6240\u6709Director\u90fd\u9700\u8981\u6ce8\u518cDIN<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>I. \u7ecf\u8425\u6d3b\u52a8\u548c\u52b3\u52a8\u6240\u5f97\uff08ABN Income\uff09<\/strong><\/h5>\n\n\n\n<p>\u4e2a\u4eba\u53ef\u901a\u8fc7\u7ecf\u8425\u6d3b\u52a8\u6216\u52b3\u52a8\u8d5a\u53d6\u6536\u5165\u3002\u5728\u83b7\u5f97\u6536\u5165\u65f6\u4f1a\u4f7f\u7528ABN\u4f5c\u4e3a\u62a5\u7a0e\u4f9d\u636e\uff0c\u901a\u5e38\u4f1a\u4ea7\u751f\u4e24\u4e2a\u4e0d\u540c\u65b9\u5411\u7684\u7a0e\u52a1\u8003\u91cf\u3002\u4e00\u822c\u6765\u8bf4\uff0c\u4ece\u4e8b\u7ecf\u8425\u6d3b\u52a8\uff08Carry on a business\uff09\u5219\u4e3aPersonal Service Busines (PSB)\uff1b\u4f7f\u7528\u6280\u80fd\u8d5a\u53d6\u52b3\u52a8\u6536\u5165\u5219\u4e3aPersonal Service Income (PSI)\u3002<\/p>\n\n\n\n<p><em>\u5177\u4f53\u7684\u5224\u5b9a\u89c4\u5219\uff0c\u8bf7\u70b9\u51fb\u4e0b\u65b9\u56fe\u7247\u94fe\u63a5\uff0c\u67e5\u9605<\/em><em>ATO\u5b98\u65b9\u7f51\u7ad9\uff1a<\/em><\/p>\n\n\n\n<p><a href=\"https:\/\/www.ato.gov.au\/Business\/Personal-services-income\/Working-out-if-the-PSI-rules-apply\/\" target=\"_blank\" rel=\"noreferrer noopener\">Australia Taxation Office<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>J\uff0e\u6295\u8d44\u6536\u5165\uff08Investment Income\uff09<\/strong><\/h5>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c45\u6c11\u7684\u6295\u8d44\u6536\u5165\u901a\u5e38\u60c5\u51b5\u4e0b\u90fd\u9700\u8981\u7eb3\u5165\u5e94\u8ba1\u7a0e\u6536\u5165\u4e2d\u3002\u5176\u4e2d\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u5229\u606f\u6536\u5165\uff1b<\/li><li>\u80a1\u606f\u6536\u5165\uff08Dividend\uff09\uff1b<\/li><li>\u4e2a\u4f53\u80a1\u4e1c\u4ece\u79c1\u8425\u4f01\u4e1a\u7684\u8d37\u6b3e\u88ab\u88c1\u5b9a\u4e3a\u80a1\u606f\u6536\u5165\uff08Division 7a Interest\uff09\uff1b<\/li><li>\u7279\u8bb8\u4f7f\u7528\u8d39\uff08Loyalty fee\uff09\uff1b<\/li><li>\u4ece\u4e0d\u52a8\u4ea7\uff08\u623f\u4ea7\uff09\u4e2d\u83b7\u5f97\u7684\u6536\u5165\uff08\u4f8b\uff1a\u623f\u79df\u6536\u5165\uff09\u3002<\/li><\/ol>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/%e6%8a%95%e8%b5%84%e6%88%bf%e7%9a%84%e8%b4%9f%e6%89%a3%e7%a8%8e\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u6295\u8d44\u623f\u7684\u8d1f\u6263\u7a0e\u89e3\u6790<\/a><\/p>\n\n\n\n<h6 class=\"wp-block-heading\">\u4ec0\u4e48\u662f\u8d44\u672c\u5229\u5f97?<\/h6>\n\n\n\n<p>\u5f53\u7eb3\u7a0e\u4eba\u5728\u51fa\u552e\/\u8f6c\u8ba9\u8d44\u4ea7\uff08\u80a1\u7968\uff0c\u623f\u4ea7\u7b49\uff09\u65f6\uff08\u901a\u5e38\u6307\u5904\u7f6e1985\u5e749\u670820\u65e5\u540e\u8d2d\u4e70\u7684\u8d44\u4ea7\uff09\uff0c\u5c06\u4f1a\u4ea7\u751f\u8d44\u672c\u5229\u5f97\uff08Capital Gain\uff09\u6216\u8005\u8d44\u672c\u4e8f\u635f\uff08Capital Loss\uff09\u3002<\/p>\n\n\n\n<h6 class=\"wp-block-heading\">\u5982\u4f55\u8ba1\u7b97\u51c0\u8d44\u672c\u5229\u5f97\/\u8d44\u672c\u4e8f\u635f<\/h6>\n\n\n\n<p>\u8ba1\u7b97\u8d44\u672c\u5229\u5f97\u65f6\uff0c\u4f7f\u7528<\/p>\n\n\n\n<p><strong>Capital Proceeds\uff08\u5b9e\u6536\u8d44\u672c\uff09<\/strong>&#8211;  <strong>Cost Base\uff08\u8d44\u4ea7\u6210\u672c\uff09<\/strong>=  <strong>\u8d44\u672c\u5229\u5f97\u6216\u8d44\u672c\u4e8f\u635f<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>L. \u514d\u7a0e\u6536\u5165\uff08Exempt Income\uff09<\/strong><\/h5>\n\n\n\n<p>\u514d\u7a0e\u6536\u5165\u5305\u62ec\u6fb3\u5927\u5229\u4e9a\u653f\u5e9c\u652f\u4ed8\u7684\u9000\u4f11\u91d1\u548c\u793e\u4f1a\u4fdd\u969c\u91d1\u3001\u5458\u5de5\u9644\u52a0\u798f\u5229\u6536\u5165\u3001\u7b26\u5408\u6761\u4ef6\u7684\u5956\u5b66\u91d1\u3001\u4eba\u8eab\u4f24\u4ea1\u7d22\u8d54\u7b49\uff0c\u4ee5\u53ca\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\u7684\u5883\u5916\u53d7\u96c7\u6536\u5165\u3002\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u53d1\u751f\u4e0e\u53d6\u5f97\u514d\u7a0e\u6536\u5165\u76f8\u5173\u7684\u8d39\u7528\u4e0d\u80fd\u5728\u7a0e\u524d\u8fdb\u884c\u6263\u9664\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1.2 \u7a0e\u524d\u62b5\u6263<\/strong><\/h3>\n\n\n\n<p>\u4e2a\u4eba\u5728\u8d5a\u53d6\u5e94\u8ba1\u7a0e\u6536\u5165\u8fc7\u7a0b\u4e2d\u53d1\u751f\u7684\u76f8\u5173\u8d39\u7528\u53ef\u62b5\u6263\uff0c\u4e3b\u8981\u5305\u62ec\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u76f4\u63a5\u4e0e\u5de5\u4f5c\u76f8\u5173\u7684\u8f66\u8f86\u8d39\u7528\uff08\u5f80\u8fd4\u4e8e\u5bb6\u4e2d\u5230\u5de5\u4f5c\u5730\u70b9\u7684\u901a\u52e4\u8d39\u7528\u4e0d\u53ef\u7528\u4e8e\u62b5\u6263\uff09\uff1b<\/li><li>\u4e0e\u5de5\u4f5c\u76f8\u5173\u5dee\u65c5\u8d39\u7528\uff1b<\/li><li>\u4e0e\u5de5\u4f5c\u76f8\u5173\u7684\u8863\u7269\u8d39\u7528\uff1b<\/li><li>\u4e0e\u5de5\u4f5c\u76f8\u5173\u7684\u4e2a\u4eba\u6559\u80b2\u652f\u51fa\uff1b<\/li><li>\u5176\u4ed6\u7b26\u5408\u6761\u4ef6\u7684\u4e0e\u5de5\u4f5c\u76f8\u5173\u7684\u8d39\u7528\uff1b<\/li><li>\u4f4e\u4ef7\u503c\u8d44\u4ea7\u6298\u65e7\uff08\u8be5\u8d44\u4ea7\u9700\u8981\u7528\u4e8e\u8d5a\u53d6\u6536\u5165\uff09\uff1b<\/li><li>\u5229\u606f\u652f\u51fa\uff1b<\/li><li>\u8d5a\u53d6\u80a1\u606f\u4ea7\u751f\u7684\u652f\u51fa\uff1b<\/li><li>\u7b26\u5408\u6761\u4ef6\u7684\u6350\u8d60\uff08Donation\uff09\u652f\u51fa\uff1b<\/li><li>\u4f1a\u8ba1\u8d39\u7528\uff0c\u7a0e\u52a1\u54a8\u8be2\u8d39\u7528\u3002<\/li><\/ul>\n\n\n\n<p>\u90e8\u5206\u5f00\u652f\u4e0d\u53ef\u7528\u4e8e\u7a0e\u524d\u62b5\u6263\uff0c\u5982\uff0c\u79c1\u4eba\u6027\u8d28\u7684\u5f00\u652f\uff0c\u8d5a\u53d6\u514d\u7a0e\u6536\u5165\/NANE\u6536\u5165\u7684\u5f00\u652f\uff0c\u7f5a\u6b3e\uff0c\u8d3f\u8d42\u7b49\u8d39\u7528\uff0c\u4e0d\u53ef\u7528\u4e8e\u7a0e\u524d\u62b5\u6263\u3002<\/p>\n\n\n\n<p><em>\u7a0e\u524d\u62b5\u6263\u7684\u6587\u7ae0\u53ef\u5728\u4e2a\u4eba\u7a0e\u52a1\u4e13\u9898\u4e2d\u67e5\u9605\uff1a<\/em><\/p>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/%e8%b4%a2%e7%a8%8e%e8%a6%81%e9%97%bb\/%e4%b8%aa%e4%ba%ba%e7%a8%8e%e5%8a%a1%e6%8a%b5%e6%89%a3%e4%b8%93%e9%a2%98\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u4e2a\u4eba\u7a0e\u52a1\u4e13\u9898<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1.3 \u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u8868\uff082020\u5e74\uff09<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"921\" height=\"240\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/4.png\" alt=\"\u4e2a\u4eba\u6240\u5f97\u7a0e\" class=\"wp-image-3652\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/4.png 921w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/4-300x78.png 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/4-768x200.png 768w\" sizes=\"auto, (max-width: 921px) 100vw, 921px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1.4 \u7a0e\u6536\u62b5\u514d\uff08Tax Offset\uff09<\/strong><\/h3>\n\n\n\n<p>\u7a0e\u6536\u62b5\u514d\u53ef\u76f4\u63a5\u964d\u4f4e\u7eb3\u7a0e\u4eba\u7684\u5e94\u7eb3\u7a0e\u91d1\u989d\uff0c\u7b26\u5408\u53ef\u9000\u56de\u7a0e\u52a1\u62b5\u514d\uff08Refundable Tax Offset\uff09\u6761\u4ef6\u7684\u7a0e\u6536\u62b5\u514d\u8fd8\u53ef\u9000\u56de\uff0c\u8ba1\u7b97\u65b9\u5f0f\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p><strong>\u5e94\u7eb3\u7a0e\u6536\u5165\uff08Taxable Income\uff09<\/strong>\u00d7  <strong>\u6240\u5f97\u7a0e\u7a0e\u7387<\/strong>  &#8211;  <strong>\u7a0e\u6536\u62b5\u514d\uff08Tax Offset\uff09<\/strong>=  <strong>\u6700\u7ec8\u7eb3\u7a0e\u91d1\u989d\/\u6700\u7ec8\u9000\u7a0e\u91d1\u989d*<\/strong><\/p>\n\n\n\n<p>*\u9700\u8003\u91cfPAGY W\/PAYG I\u5df2\u7ecf\u63d0\u524d\u9884\u7f34\u7684\u7a0e<\/p>\n\n\n\n<p>\u4e0d\u540c\u7684\u7a0e\u52a1\u4e3b\u4f53\u7a0e\u6536\u62b5\u514d\u7684\u5904\u7406\u65b9\u5f0f\u4e0d\u540c\uff0c\u4ee5\u4e2a\u4eba\u4e3a\u4f8b\uff0cFranked Dividend\uff08\u5e26\u6709Franking\u7684\u80a1\u606f\/\u5206\u7ea2\uff09\u5c31\u662f\u4e00\u79cd\u53ef\u9000\u56de\u7684\u7a0e\u6536\u62b5\u514d\u3002<\/p>\n\n\n\n<p>\u4ece2019-2019\u8d22\u5e74\u5f00\u59cb\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u7eb3\u7a0e\u4eba\u5728\u7533\u62a5\u7a0e\u52a1\u65f6\u5c06\u4f1a\u81ea\u52a8\u83b7\u5f97\u4ee5\u4e0b\u7a0e\u6536\u62b5\u514d\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u4e2d\u4f4e\u6536\u5165\u7a0e\u6536\u62b5\u514d\uff08Low and middle income tax offset\uff0cLMITO\uff09<\/li><li>\u4f4e\u6536\u5165\u7a0e\u6536\u62b5\u514d\uff08Low income tax offset\uff0cLITO\uff09<\/li><\/ol>\n\n\n\n<p>\u8fd9\u4e24\u79cd\u7a0e\u6536\u62b5\u514d\u4e0d\u5c5e\u4e8e\u53ef\u9000\u56de\u7a0e\u52a1\u62b5\u514d\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1.5 \u4e2a\u4eba\u4e8f\u635f\uff08Tax Loss\uff09<\/strong><\/h3>\n\n\n\n<p>\u4e2a\u4eba\u4e8f\u635f\u901a\u5e38\u662f\u6307\u4e00\u822c\u4e8f\u635f\u548c\u8d44\u672c\u4e8f\u635f\uff08Capital Loss\uff09\uff0c<\/p>\n\n\n\n<p>\u4e00\u822c\u4e8f\u635f\u662f\u6307\u5728\u975e\u5e38\u5c11\u89c1\u7684\u60c5\u51b5\u4e0b\uff0c\u7a0e\u524d\u62b5\u6263\uff08Deductions\uff09\u591a\u4e8e\u5e94\u8ba1\u7a0e\u6536\u5165\uff08Assessable Income\uff09\uff0c\u8be5\u79cd\u4e8f\u635f\u53ef\u65e0\u9650\u671f\u7ed3\u8f6c\u81f3\u672a\u6765\u8d22\u5e74\u3002<\/p>\n\n\n\n<p>\u8d44\u672c\u4e8f\u635f\u662f\u6307\u8d44\u4ea7\u6210\u672c\uff08Cost Base\uff09\u5927\u4e8e\u5b9e\u6536\u8d44\u672c\uff08Capital Proceeds\uff09\uff0c\u8d44\u672c\u4e8f\u635f\u4e0d\u53ef\u62b5\u6263\u4e00\u822c\u6536\u5165\uff0c\u53ea\u53ef\u62b5\u6263\u8d44\u672c\u5229\u5f97\u3002\u8d44\u672c\u4e8f\u635f\u53ef\u65e0\u9650\u671f\u7ed3\u8f6c\u81f3\u672a\u6765\u8d22\u5e74<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. \u533b\u7597\u7a0e\uff08Medicare Levy\uff09<\/strong><\/h2>\n\n\n\n<p>\u7a0e\u52a1\u5c45\u6c11\u9700\u8981\u7f34\u7eb3\u5e94\u8ba1\u7a0e\u6240\u5f97\uff08Taxable Income\uff09\u76842%\u4f5c\u4e3a\u533b\u7597\u7a0e\u3002\u975e\u7a0e\u52a1\u5c45\u6c11\u5219\u65e0\u9700\u7f34\u7eb3\u533b\u7597\u7a0e\u3002\u4f4e\u6536\u5165\u4eba\u7fa4\u53ef\u4eab\u53d7\u533b\u7597\u7a0e\u4f18\u60e0\u3002<\/p>\n\n\n\n<p><em>\u8be6\u60c5\u8bf7\u53c2\u9605\uff1a<\/em><\/p>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/%e5%a4%9a%e6%96%b9%e9%9d%a2%e5%b8%ae%e5%8a%a9%e7%ba%b3%e7%a8%8e%e4%ba%ba%e5%87%8f%e8%b4%9f-medicare-levy%e8%b5%b7%e5%be%81%e7%82%b9%e6%8f%90%e9%ab%98\/\" target=\"_blank\" rel=\"noreferrer noopener\">Medicare Levy<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. \u533b\u7597\u9644\u52a0\u7a0e (Medicare Levy Surcharge)<\/strong><\/h2>\n\n\n\n<p>\u5728\u6fb3\u5927\u5229\u4e9a\uff0c\u4e2a\u4eba\u5e94\u8ba1\u7a0e\u6240\u5f97\u3001\u5458\u5de5\u9644\u52a0\u798f\u5229\u4ee5\u53ca\u5bb6\u5ead\u4fe1\u6258\u7684\u5206\u914d\u6536\u5165\u4e4b\u548c\u8d85\u8fc7$90,000\u6216\u8005\u5bb6\u5ead\u603b\u8ba1\u7684\u4ee5\u4e0a\u6536\u5165\u8d85\u8fc7$180,000\uff0c\u4e14\u672a\u8d2d\u4e70\u79c1\u4eba\u533b\u7597\u4fdd\u9669\u7684\u60c5\u51b5\u4e0b\uff0c\u9700\u8981\u7f34\u7eb3\u533b\u7597\u9644\u52a0\u7a0e\uff08Medicare Levy Surcharge\uff09\uff0c\u8be5\u9879\u7a0e\u7387\u4e3a\u5206\u4e3a\u4e09\u6863\uff0c\u7a0e\u7387\u5206\u522b\u4e3a1%\uff0c1,25%\u548c1.5%\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>7. \u7a0e\u52a1\u8eab\u4efd<\/strong><\/h2>\n\n\n\n<p>\u6839\u636e\u6fb3\u6d32\u7a0e\u6cd5\u8981\u6c42\uff0c\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u5206\u4e3a\u7a0e\u52a1\u5c45\u6c11\uff0c \u4e34\u65f6\u7a0e\u52a1\u5c45\u6c11\u4ee5\u53ca\u975e\u7a0e\u52a1\u5c45\u6c11\u3002 \u7531\u4e8e\u4e0d\u540c\u7c7b\u522b\u4e0b\u7eb3\u7a0e\u4eba\u5bf9\u6fb3\u6d32\u7a0e\u52a1\u5c40\u7533\u62a5\u7684\u6536\u5165\u8303\u56f4\uff0c\u7a0e\u7387\u4ee5\u53ca\u53ef\u83b7\u5f97\u7684\u7a0e\u6536\u4f18\u60e0\u540c\uff0c \u7eb3\u7a0e\u4eba\u5728\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\u9700\u8981\u7533\u62a5\u7eb3\u7a0e\u4eba\u7684\u7a0e\u52a1\u5c45\u6c11\u72b6\u6001\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>7.1 \u7a0e\u52a1\u5c45\u6c11\uff08Resident for Tax Purpose\uff09<\/strong><\/h3>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c45\u6c11\u9700\u7533\u62a5\u5176\u5168\u7403\u8303\u56f4\u5185\u6240\u6709\u7684\u5e94\u8ba1\u7a0e\u6536\u5165\u3002<\/p>\n\n\n\n<p><strong>\u5224\u5b9a\u6807\u51c6<\/strong><\/p>\n\n\n\n<p>\u4e0e\u6fb3\u5927\u5229\u4e9a\u79fb\u6c11\u5c40\u7684\u5224\u5b9a\u6807\u51c6\u4e0d\u540c\uff0c\u7a0e\u52a1\u5c45\u6c11\u7684\u5224\u5b9a\u4f7f\u7528\u6fb3\u5927\u5229\u4e9a\u8054\u90a6\u7a0e\u52a1\u5c40\u63d0\u4f9b\u7684\u6d4b\u8bd5\u6807\u51c6\uff0c\u4e3b\u8981\u8003\u91cf\u56db\u4e2a\u65b9\u9762\u7684\u7684\u56e0\u7d20\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u5c45\u6c11\u6d4b\u8bd5\uff08The Resides Test\uff09<\/li><li>\u4f4f\u6240\u6d4b\u8bd5\uff08Domicile Test\uff09<\/li><li>\u6fb3\u5927\u5229\u4e9a\u5b9e\u9645\u505c\u7559\u65f6\u95f4\uff08183 days Test\uff09<\/li><li>\u8054\u90a6\u517b\u8001\u91d1\u6d4b\u8bd5\uff08The Commonwealth Superannuation Test\uff09<\/li><\/ol>\n\n\n\n<p><em>\u7a0e\u52a1\u5c45\u6c11\u5224\u5b9a\u5185\u5bb9\u53ef\u67e5\u9605\uff1a<\/em><\/p>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/%e7%a8%8e%e5%8a%a1%e5%b1%85%e6%b0%91%e5%88%a4%e5%ae%9a%ef%bc%88183%e5%a4%a9%e6%b5%8b%e8%af%95%ef%bc%89%e4%b8%8e%e4%b8%aa%e4%ba%ba%e6%8a%a5%e7%a8%8e%e7%9a%84%e6%8a%b5%e6%89%a3%e9%a1%b9%e5%85%a8\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u7a0e\u52a1\u5c45\u6c11\u7684\u5224\u5b9a\u6807\u51c6<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>7.2 \u4e34\u65f6\u7a0e\u52a1\u5c45\u6c11<\/strong><\/h3>\n\n\n\n<p>\u4e34\u65f6\u7a0e\u52a1\u5c45\u6c11\u662f\u5728\u6ee1\u8db3\u7a0e\u52a1\u5c45\u6c11\u7684\u5224\u5b9a\u6761\u4ef6\u4e0b\uff0c\u6ee1\u8db3\u4ee5\u4e0b3\u9879\u6761\u4ef6\uff0c\u5219\u4e3a\u4e34\u65f6\u7a0e\u52a1\u5c45\u6c11\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u6301\u6709\u79fb\u6c11\u6cd5\uff08Migration Act 1958\uff09\u8ba4\u5b9a\u7684\u4e34\u65f6\u7b7e\u8bc1\uff1b<\/li><li>\u5728Social Security Act 1991\u7684\u8ba4\u5b9a\u4e0b\u4e3a\u975e\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\uff08\u901a\u5e38\u6307\u4e0d\u80fd\u9886\u53d6\u5c45\u6c11\u798f\u5229\u7684\u4eba\u7fa4\uff09<\/li><li>\u914d\u5076\u4e3a\u975e\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\u3002<\/li><\/ol>\n\n\n\n<p>\u4e34\u65f6\u7a0e\u52a1\u5c45\u6c11\u7684\u6d77\u5916\u6536\u5165\uff08Foreign income\uff09\u65e0\u9700\u7533\u62a5\uff0c\u540c\u65f6\u53ef\u4eab\u53d7\u90e8\u5206\u7a0e\u52a1\u5c45\u6c11\u7684\u7a0e\u6536\u4f18\u60e0\uff0c\u5982\u514d\u7a0e\u989d\u5ea6\uff0c\u5e76\u9002\u7528\u7a0e\u52a1\u5c45\u6c11\u7684\u7a0e\u7387\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>7.3 \u975e\u7a0e\u52a1\u5c45\u6c11<\/strong><\/h3>\n\n\n\n<p>\u51e1\u662f\u4e0d\u6ee1\u8db3\u7a0e\u52a1\u5c45\u6c11\u5224\u5b9a\u6807\u51c6\u4ee5\u53ca\u4e34\u65f6\u7a0e\u52a1\u5c45\u6c11\u5224\u5b9a\u6807\u51c6\u7684\uff0c\u7686\u4e3a\u975e\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n\n\n\n<p><strong>\u5f81\u6536\u8303\u56f4\u4e0e\u79cd\u7c7b<\/strong><\/p>\n\n\n\n<p>\u975e\u7a0e\u52a1\u5c45\u6c11\u9700\u8981\u8003\u8651\u6765\u6e90\u4e8e\u6fb3\u5927\u5229\u4e9a\u6536\u5165\uff08Australian Sourced Income\uff09\u7684\u7a0e\u52a1\u3002\u5f81\u6536\u7684\u79cd\u7c7b\u4ee5\u53ca\u8ba1\u7b97\u65b9\u5f0f\u4e0e\u7a0e\u52a1\u5c45\u6c11\u7a0e\u52a1\u7533\u62a5\u8981\u6c42\u76f8\u4f3c\uff0c\u90e8\u5206\u4e0d\u540c\u53ef\u8054\u7cfb\u5353\u8aa0\u7acb\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u8fdb\u884c\u54a8\u8be2\u3002<\/p>\n\n\n\n<p>\u975e\u7a0e\u52a1\u5c45\u6c11\u65e0\u6cd5\u83b7\u5f97\u90e8\u5206\u7a0e\u52a1\u4f18\u60e0\u3002\u4f8b\u5982\uff0c\u65e0\u6cd5\u83b7\u5f97\u514d\u7a0e\u989d\u5ea6\uff0c\u6301\u6709\u4e00\u5e74\u4ee5\u4e0a\u7684\u8d44\u4ea7\u5728\u83b7\u5f97\u51c0\u8d44\u672c\u5229\u5f97\u65f6\u65e0\u6cd5\u4eab\u53d7\u51cf\u514d50%\u7684\u4f18\u60e0\u7b49\u3002<\/p>\n\n\n\n<p><strong>\u975e\u5c45\u6c11\u7eb3\u7a0e\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u8868\uff08<\/strong><strong>2019\u8d22\u5e74\uff09<\/strong><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"931\" height=\"157\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/5.png\" alt=\"\" class=\"wp-image-3655\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/5.png 931w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/5-300x51.png 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/5-768x130.png 768w\" sizes=\"auto, (max-width: 931px) 100vw, 931px\" \/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>8. \u5176\u4ed6\u4e2a\u4eba\u76f8\u5173\u7a0e\u52a1<\/strong><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>8.1 \u571f\u5730\u7a0e\uff08Land Tax\uff09<\/strong><\/h2>\n\n\n\n<p>\u571f\u5730\u7a0e\u7531\u5dde\/\u9886\u5730\u653f\u5e9c\u7684\u653f\u5e9c\u8d22\u653f\u529e\u516c\u5ba4\uff08SRO\uff09\u7ba1\u8f96\u3002\u7b26\u5408\u6761\u4ef6\u7684\u623f\u4ea7\/\u571f\u5730\u9700\u6309\u7167\u5404\u5dde\/\u9886\u5730\u653f\u5e9c\u7684\u8981\u6c42\u8fdb\u884c\u7eb3\u7a0e\u3002\u5404\u5dde\/\u9886\u5730\u653f\u5e9c\u81ea\u884c\u5236\u5b9a\u5f81\u6536\u8303\u56f4\uff0c\u7a0e\u7387\uff0c\u514d\u7a0e\u8d77\u5f81\u70b9\uff0c\u8c41\u514d\u7b49\u3002\u901a\u5e38\u88ab\u8c41\u514d\u7eb3\u7a0e\u7684\u4e00\u822c\u4e3a\u623f\u4ea7\u6301\u6709\u4eba\uff08\u4ea7\u6743\u4eba\uff09\u7684\u81ea\u4f4f\u623f\u3002\u90e8\u5206\u5dde\/\u9886\u5730\u9488\u5bf9\u975e\u7a0e\u52a1\u5c45\u6c11\u623f\u4ea7\u6301\u6709\u4eba\u5f81\u6536\u9644\u52a0\u7a0e\uff08Surcharge\uff09\u4ee5\u53ca\u5728\u623f\u4ea7\u7a7a\u7f6e\u8d85\u8fc76\u4e2a\u6708\u7684\u60c5\u51b5\u4e0b\u5f81\u6536\u7a7a\u7f6e\u7a0e\uff08Vacancy Tax\uff09\u3002<\/p>\n\n\n\n<p>\u6ce8\uff1a\u5317\u9886\u5730\u653f\u5e9c\u4e0d\u5f81\u6536\u571f\u5730\u7a0e\uff0c\u5177\u4f53\u571f\u5730\u7a0e\u4fe1\u606f\uff0c\u8bf7\u67e5\u9605\u9644\u5f551<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>8.2 \u5370\u82b1\u7a0e\uff08Stamp Duty\uff09<\/strong><\/h2>\n\n\n\n<p>\u4e0e\u571f\u5730\u7a0e\u76f8\u540c\uff0c\u5370\u82b1\u7a0e\u7684\u7ba1\u7406\u7531\u5404\u5dde\/\u9886\u5730\u653f\u5e9c\u7ba1\u8f96\uff0c\u662f\u5dde\/\u9886\u5730\u653f\u5e9c\u7684\u91cd\u8981\u6536\u5165\u6765\u6e90\u3002\u5370\u82b1\u7a0e\u4e3b\u8981\u9002\u7528\u4e8e\u8d22\u4ea7\u7684\u8f6c\u8ba9\u4ea4\u6613\uff08\u623f\u4ea7\uff0c\u516c\u53f8\u80a1\u4efd\uff0c\u8f66\u8f86\uff0c\u571f\u5730\u7b49\uff09\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>9. \u53c2\u8003\u6587\u732e<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li>\u6fb3\u5927\u5229\u4e9a\u8054\u90a6\u7a0e\u52a1\u5c40\u5b98\u65b9\u7f51\u7ad9\uff1a <a href=\"https:\/\/www.ato.gov.au\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ato.gov.au\/<\/a><\/li><li>\u6fb3\u5927\u5229\u4e9a\u8bae\u4f1a\u5b98\u65b9\u7f51\u7ad9\uff1a<a href=\"https:\/\/www.aph.gov.au\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.aph.gov.au\/<\/a><\/li><li>Australian Legal Information Institute\u6cd5\u5f8b\u6570\u636e\u5e93\uff1a<a href=\"http:\/\/www.austlii.edu.au\/\" target=\"_blank\" rel=\"noopener\">http:\/\/www.austlii.edu.au\/<\/a><\/li><li>\u6fb3\u5927\u5229\u4e9a\u7279\u8bb8\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\u5b98\u65b9\u7f51\u7ad9\uff1a<a href=\"https:\/\/www.charteredaccountantsanz.com\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.charteredaccountantsanz.com\/<\/a><\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u9644\u5f55\uff08<\/strong><strong>Appendix\uff09<\/strong><\/h2>\n\n\n\n<p><strong>\u9644\u5f55\u4e00\uff1a \u5404\u5dde\u653f\u5e9c\uff0c\u9886\u5730\u653f\u5e9c\u5b98\u7f51 <\/strong><strong>\u2013 \u571f\u5730\u7a0e\uff1a<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u7ef4\u591a\u5229\u4e9a\u5dde<\/td><td><a href=\"https:\/\/www.sro.vic.gov.au\/land-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.sro.vic.gov.au\/land-tax<\/a><\/td><\/tr><tr><td>\u65b0\u5357\u5a01\u5c14\u58eb\u5dde<\/td><td><a href=\"https:\/\/www.revenue.nsw.gov.au\/squiz-sandbox\/land-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.revenue.nsw.gov.au\/squiz-sandbox\/land-tax<\/a><\/td><\/tr><tr><td>\u6606\u58eb\u5170\u5dde<\/td><td><a href=\"https:\/\/www.qld.gov.au\/environment\/land\/tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.qld.gov.au\/environment\/land\/tax<\/a><\/td><\/tr><tr><td>\u5854\u65af\u9a6c\u5c3c\u4e9a\u5dde<\/td><td><a href=\"https:\/\/www.sro.tas.gov.au\/land-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.sro.tas.gov.au\/land-tax<\/a><\/td><\/tr><tr><td>\u897f\u6fb3\u5927\u5229\u4e9a\u5dde<\/td><td><a href=\"https:\/\/www.wa.gov.au\/organisation\/department-of-finance\/land-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wa.gov.au\/organisation\/department-of-finance\/land-tax<\/a><\/td><\/tr><tr><td>\u5317\u9886\u5730<\/td><td><a href=\"https:\/\/nt.gov.au\/property\/land\/buying-and-selling-land\/land-taxes\" target=\"_blank\" rel=\"noopener\">https:\/\/nt.gov.au\/property\/land\/buying-and-selling-land\/land-taxes<\/a><\/td><\/tr><tr><td>\u6fb3\u5927\u5229\u4e9a\u9996\u90fd\u9886\u5730<\/td><td><a href=\"https:\/\/www.revenue.act.gov.au\/land-tax?result_1060955_result_page=2\" target=\"_blank\" rel=\"noopener\">https:\/\/www.revenue.act.gov.au\/land-tax?result_1060955_result_page=2<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"307\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/\u58f0\u660e-1024x307.jpg\" alt=\"\" class=\"wp-image-5186\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/\u58f0\u660e-1024x307.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/\u58f0\u660e-300x90.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/\u58f0\u660e-768x230.jpg 768w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/\u58f0\u660e.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n<\/div><\/div>\n\n<div class=\"gb-container gb-container-64d84ca2 alignfull\"><div class=\"gb-inside-container\"><\/div><div class=\"gb-shapes\"><div class=\"gb-shape gb-shape-1\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1200 230\" preserveAspectRatio=\"none\"><path d=\"M1200 230H0V0l600 207.2L1200 0z\"\/><\/svg><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":3642,"parent":312,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3622","page","type-page","status-publish","has-post-thumbnail"],"_links":{"self":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/pages\/3622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=3622"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/pages\/3622\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/pages\/312"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/3642"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=3622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}