{"id":11246,"date":"2025-08-19T21:17:20","date_gmt":"2025-08-19T11:17:20","guid":{"rendered":"https:\/\/mnygroup.com.au\/div-296-explained-examples-calculations-and-considerations\/"},"modified":"2025-08-26T22:24:26","modified_gmt":"2025-08-26T12:24:26","slug":"division-296-%e8%a7%a3%e8%af%bb","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/division-296-%e8%a7%a3%e8%af%bb\/","title":{"rendered":"Div 296 \u89e3\u8bfb\uff1a \u793a\u4f8b\u3001\u8ba1\u7b97\u4e0e\u8003\u91cf\u56e0\u7d20"},"content":{"rendered":"\n

\u4e00\u573a\u91cd\u5927\u53d8\u9769\u6b63\u5728\u903c\u8fd1\uff0c\u5c24\u5176\u5c06\u5bf9\u90a3\u4e9b\u9ad8\u989d\u517b\u8001\u91d1\u8d26\u6237\u4f59\u989d\u7684\u6fb3\u5927\u5229\u4e9a\u4eba\u4ea7\u751f\u6df1\u8fdc\u5f71\u54cd\u3002\u6839\u636e\u62df\u8bae\u4e2d\u7684Division 296 \u7a0e\u6539\u65b9\u6848\uff0c\u8d85\u8fc7300\u4e07\u6fb3\u5143\u7684\u517b\u8001\u91d1\u4f59\u989d\u6536\u76ca\u5c06\u88ab\u989d\u5916\u5f81\u653615%\u7684\u7a0e\u7387\u3002\u5728\u8fd9\u573a\u53d8\u9769\u6b63\u5f0f\u751f\u6548\u524d\uff0c\u6df1\u5165\u4e86\u89e3\u5176\u5177\u4f53\u5185\u5bb9\u81f3\u5173\u91cd\u8981\uff0c\u8fd9\u5c06\u76f4\u63a5\u5f71\u54cd\u60a8\u9000\u4f11\u751f\u6d3b\u7684\u8d22\u52a1\u89c4\u5212\u3002<\/p>\n\n\n\n

\u4ec0\u4e48\u662f Division 296?<\/strong><\/strong><\/h2>\n\n\n\n

Division 296 \u662f\u4e00\u9879\u9488\u5bf9\u9000\u4f11\u91d1\u7684\u65b0\u7a0e\u6536\u89c4\u5b9a\uff1a\u6839\u636e\u65b0\u89c4\uff0c\u5f53\u60a8\u7684\u517b\u8001\u91d1\u603b\u4f59\u989d\uff08TSB\uff09\u8d85\u8fc7300\u4e07\u6fb3\u5143\u65f6\uff0c\u8d85\u51fa\u90e8\u5206\u7684\u6295\u8d44\u6536\u76ca\u5c06\u88ab\u989d\u5916\u5f81\u653615%\u7684\u7a0e\u6b3e\u3002\u8fd9\u9879\u6539\u9769\u76f4\u6307\u9ad8\u989d\u517b\u8001\u91d1\u8d26\u6237\uff0c\u65e8\u5728\u4f18\u5316\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\uff0c\u540c\u65f6\u51cf\u8f7b\u653f\u5e9c\u8d22\u653f\u8d1f\u62c5\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u8fd9\u9879\u7a0e\u6b3e\u5c06\u76f4\u63a5\u5411\u4e2a\u4eba\u5f81\u6536\uff0c\u5b8c\u5168\u72ec\u7acb\u4e8e\u73b0\u6709\u7684\u517b\u8001\u91d1\u57fa\u91d1\u7a0e\u6536\u4f53\u7cfb\uff0c\u8fd9\u610f\u5473\u7740\u60a8\u9700\u8981\u7279\u522b\u5173\u6ce8\u5176\u5e26\u6765\u7684\u7a0e\u52a1\u5f71\u54cd\u3002<\/p>\n\n\n\n

Div 296 \u6539\u53d8\u4e86\u4ec0\u4e48\uff0c\u4ee5\u53ca\u5b83\u5c06\u5982\u4f55\u8fd0\u4f5c\uff1f<\/strong><\/strong><\/h2>\n\n\n\n

Division 296 \u7684\u8fd0\u4f5c\u65b9\u5f0f\u5982\u4e0b\uff1a<\/p>\n\n\n\n

\u9488\u5bf9\u672a\u5b9e\u73b0\u6536\u76ca\u5f81\u7a0e<\/strong><\/strong><\/h3>\n\n\n\n

Division 296 \u6700\u5177\u4e89\u8bae\u7684\u662f\u5176\u5bf9”\u6536\u76ca”\u7684\u754c\u5b9a: \u4e0d\u4ec5\u5305\u542b\u5df2\u5b9e\u73b0\u7684\u8d44\u672c\u589e\u503c\uff0c\u8fd8\u5305\u62ec\u672a\u5b9e\u73b0\u7684\u589e\u503c\u3002\u8fd9\u610f\u5473\u7740\u5373\u4fbf\u60a8\u6ca1\u6709\u5356\u51fa\u4efb\u4f55\u517b\u8001\u91d1\u6295\u8d44\uff0c\u4ec5\u56e0\u8d44\u4ea7\u4f30\u503c\u4e0a\u6da8\uff0c\u5c31\u53ef\u80fd\u9700\u8981\u989d\u5916\u7f34\u7a0e\u3002\u8fd9\u4e0e\u6fb3\u5927\u5229\u4e9a\u73b0\u884c\u7a0e\u6536\u5236\u5ea6\u5f62\u6210\u76f4\u63a5\u51b2\u7a81\uff1a\u6309\u7167\u73b0\u6709\u89c4\u5219\uff0c\u8d44\u672c\u5229\u5f97\u7a0e\u53ea\u5728\u8d44\u4ea7\u5b9e\u9645\u5904\u7f6e\u65f6\u624d\u4f1a\u4ea7\u751f\u3002<\/p>\n\n\n\n

\u8d1f\u6536\u76ca\u4e0d\u9000\u7a0e\uff08\u4f46\u4e8f\u635f\u53ef\u7ed3\u8f6c\uff09<\/strong><\/h3>\n\n\n\n

\u82e5\u60a8\u7684\u517b\u8001\u91d1\u8d26\u6237\u51fa\u73b0\u5e74\u5ea6\u4e8f\u635f\u6216\u4f59\u989d\u56de\u843d\u81f3300\u4e07\u6fb3\u5143\u4ee5\u4e0b\uff0c\u901a\u5e38\u4e0d\u5f97\u7533\u8bf7\u9000\u8fd8\u5df2\u7f34\u7a0e\u6b3e\u3002\u4e0d\u8fc7\uff0c\u8fd9\u4e9b\u4e8f\u635f\u53ef\u7ed3\u8f6c\u81f3\u540e\u7eed\u5e74\u5ea6\uff0c\u7528\u4e8e\u62b5\u6263\u672a\u6765\u7684\u5e94\u7a0e\u6536\u76ca\u3002\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u8fd9\u79cd\u7ed3\u8f6c\u673a\u5236\u867d\u80fd\u63d0\u4f9b\u90e8\u5206\u8865\u507f\uff0c\u5374\u96be\u4ee5\u5b8c\u5168\u5f25\u8865\u56e0\u8d44\u4ea7\u4f30\u503c\u6ce2\u52a8\u5bfc\u81f4\u7684\u7a0e\u52a1\u5f71\u54cd\u2014\u2014\u5c24\u5176\u662f\u5f53\u60a8\u5df2\u5c31\u672a\u5b9e\u73b0\u6536\u76ca\u7f34\u7a0e\u540e\uff0c\u8d44\u4ea7\u4ef7\u503c\u53c8\u51fa\u73b0\u4e0b\u8dcc\u7684\u60c5\u51b5\u3002<\/p>\n\n\n\n

\u4e2a\u4eba\u8bc4\u4f30<\/strong><\/h3>\n\n\n\n

\u5728 Division 296 \u4e0b\uff0c\u7eb3\u7a0e\u4e49\u52a1\u7531\u4e2a\u4eba\u76f4\u63a5\u627f\u62c5\uff0c\u800c\u4e0d\u662f\u7531\u9000\u4f11\u91d1\u57fa\u91d1\u4ee3\u4e3a\u7f34\u7eb3\u3002\u8fd9\u610f\u5473\u7740\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\uff08ATO\uff09\u5c06\u5411\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u76f4\u63a5\u53d1\u51fa\u8bc4\u7a0e\u901a\u77e5\u3002\u5bf9\u4e8e\u62e5\u6709\u81ea\u7ba1\u9000\u4f11\u91d1\u57fa\u91d1\uff08SMSF\uff09\u7684\u4eba\u58eb\uff0c\u8bc4\u4f30\u5c06\u4ee5\u6bcf\u4f4d\u6210\u5458\u7684\u4e2a\u4eba\u4f59\u989d\u4e3a\u57fa\u7840\uff0c\u800c\u975e\u4ee5\u6574\u4e2a\u57fa\u91d1\u4e3a\u5355\u4f4d\u3002<\/p>\n\n\n\n

\u7a0e\u6b3e\u652f\u4ed8<\/strong><\/h3>\n\n\n\n

\u4e2a\u4eba\u53ef\u4ee5\u9009\u62e9\u901a\u8fc7\u9000\u4f11\u91d1\u8d26\u6237\u5916\u90e8\u8d44\u91d1\u6765\u652f\u4ed8 Division 296 \u7a0e\u6b3e\uff0c\u6216\u8005\u7533\u8bf7\u4ece\u5176\u9000\u4f11\u91d1\u57fa\u91d1\u4e2d\u63d0\u53d6\u8d44\u91d1\u7528\u4e8e\u7f34\u7eb3\u3002\u5982\u679c\u4e2a\u4eba\u9009\u62e9\u901a\u8fc7\u9000\u4f11\u91d1\u57fa\u91d1\u91ca\u653e\u8d44\u91d1\u652f\u4ed8\uff0c\u901a\u5e38\u9700\u8981\u5728\u6536\u5230\u8bc4\u7a0e\u901a\u77e5\u4e66\u540e\u7684 60 \u5929\u5185 \u505a\u51fa\u51b3\u5b9a\u3002\u7a0e\u6b3e\u4e00\u822c\u5728\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\uff08ATO\uff09\u53d1\u51fa\u8bc4\u7a0e\u901a\u77e5\u4e66\u540e\u7684 84 \u5929\u5185 \u5230\u671f\u7f34\u7eb3\u3002<\/p>\n\n\n\n

\u4e0d\u968f\u901a\u80c0\u8c03\u6574\u7684\u8d77\u5f81\u70b9<\/strong><\/h3>\n\n\n\n

Division 296 \u7684 300 \u4e07\u6fb3\u5143\u8d77\u5f81\u70b9\u5c06\u4e0d\u4f1a\u8fdb\u884c\u6307\u6570\u5316\u8c03\u6574\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u968f\u7740\u65f6\u95f4\u63a8\u79fb\uff0c\u5728\u901a\u80c0\u548c\u6295\u8d44\u56de\u62a5\u63a8\u9ad8\u9000\u4f11\u91d1\u4f59\u989d\u7684\u60c5\u51b5\u4e0b\uff0c\u5373\u4f7f\u4e2a\u4eba\u7684\u5b9e\u9645\u8d22\u5bcc\u5e76\u672a\u5927\u5e45\u589e\u957f\uff0c\u4ecd\u4f1a\u6709\u8d8a\u6765\u8d8a\u591a\u7684\u4eba\u9010\u6e10\u88ab\u7eb3\u5165\u8be5\u7a0e\u6536\u8303\u56f4\u3002<\/p>\n\n\n\n

\u5408\u5e76\u6240\u6709\u9000\u4f11\u91d1\u8d26\u6237<\/strong><\/h3>\n\n\n\n

\u5728\u8ba1\u7b97\u4e2a\u4eba\u7684\u603b\u9000\u4f11\u91d1\u4f59\u989d\uff08TSB\uff09 \u65f6\uff0cDivision 296 \u5c06\u5408\u5e76\u5176\u540d\u4e0b\u6240\u6709\u9000\u4f11\u91d1\u8d26\u6237\u3002\u8fd9\u5305\u62ec\u6240\u6709\u5904\u4e8e\u7d2f\u79ef\u9636\u6bb5\u7684\u8d26\u6237\u4ee5\u53ca\u5904\u4e8e\u9000\u4f11\u9636\u6bb5\u7684\u8d26\u6237\u3002<\/p>\n\n\n\n

\"superannuation\"<\/figure>\n\n\n\n

<\/p>\n\n\n\n

Div 296 \u7a0e\u6b3e\u7684\u8ba1\u7b97\u65b9\u6cd5<\/strong><\/h2>\n\n\n\n

Division 296 \u7a0e\u6b3e\u7684\u8ba1\u7b97\u6d89\u53ca\u51e0\u4e2a\u6b65\u9aa4\uff1a<\/p>\n\n\n\n

    \n
  1. \u8ba1\u7b97\u8d85\u7ea7\u5e74\u91d1\u6536\u76ca\uff1a
    \u8fd9\u5927\u81f4\u662f\u60a8\u7684\u603b\u8d85\u7ea7\u5e74\u91d1\u4f59\u989d\uff08TSB\uff09\u4ece\u8d22\u5e74\u521d\u5230\u8d22\u5e74\u672b\u7684\u53d8\u52a8\uff0c\u5e76\u6839\u636e\u4f9b\u6b3e\uff08\u9700\u52a0\u56de\uff09\u548c\u63d0\u53d6\uff08\u9700\u6263\u9664\uff09\u8fdb\u884c\u8c03\u6574\u3002
    \u516c\u5f0f\uff1a\u8d85\u7ea7\u5e74\u91d1\u6536\u76ca = (\u8d22\u5e74\u672bTSB + \u63d0\u53d6\u989d) – (\u8d22\u5e74\u521dTSB + \u4f9b\u6b3e\u989d)
    \u8bf7\u6ce8\u610f\uff1a\u5728\u6b64\u8ba1\u7b97\u4e2d\uff0c\u8d22\u5e74\u521d\u7684 TSB \u662f\u53d6\u5b9e\u9645\u8d22\u5e74\u521d TSB \u4e0e 300 \u4e07\u6fb3\u5143\u4e24\u8005\u4e2d\u7684\u8f83\u9ad8\u503c\u3002\u540c\u6837\uff0c\u8d22\u5e74\u672b\u7684 TSB \u4e5f\u53d6\u60a8\u5b9e\u9645\u8d22\u5e74\u672b TSB \u4e0e 300 \u4e07\u6fb3\u5143\u4e24\u8005\u4e2d\u7684\u8f83\u9ad8\u503c\u3002<\/em><\/li>\n\n\n\n
  2. \u786e\u5b9a\u8d85\u8fc7\u8d77\u5f81\u70b9\u7684\u6536\u76ca\u6bd4\u4f8b\uff1a
    \u8fd9\u662f\u60a8\u8d22\u5e74\u672bTSB\u4e2d\u8d85\u8fc7300\u4e07\u6fb3\u5143\u95e8\u69db\u90e8\u5206\u6240\u5360\u7684\u767e\u5206\u6bd4\u3002
    \u516c\u5f0f\uff1a\u6bd4\u4f8b = (\u8d22\u5e74\u672bTSB – $3,000,000) \/ \u8d22\u5e74\u672bTSB<\/li>\n\n\n\n
  3. \u8ba1\u7b97\u5e94\u7a0e\u8d85\u7ea7\u5e74\u91d1\u6536\u76ca\uff1a
    \u8fd9\u662f\u60a8\u7684\u8d85\u7ea7\u5e74\u91d1\u6536\u76ca\u4e2d\u9700\u7f34\u7eb3\u989d\u5916\u7a0e\u6b3e\u7684\u90e8\u5206\u3002
    \u516c\u5f0f\uff1a\u5e94\u7a0e\u8d85\u7ea7\u5e74\u91d1\u6536\u76ca = \u8d85\u7ea7\u5e74\u91d1\u6536\u76ca \u00d7 \u6bd4\u4f8b<\/li>\n\n\n\n
  4. \u5e94\u7528Division 296\u7a0e\u7387\uff1a
    \u989d\u5916\u7a0e\u6b3e\u4e3a\u5e94\u7a0e\u8d85\u7ea7\u5e74\u91d1\u6536\u76ca\u768415%\u3002
    \u516c\u5f0f\uff1aDiv 296 \u7a0e\u6b3e = \u5e94\u7a0e\u8d85\u7ea7\u5e74\u91d1\u6536\u76ca \u00d7 15%<\/li>\n<\/ol>\n\n\n\n

    Div 296 \u8ba1\u7b97\u793a\u4f8b<\/strong><\/h3>\n\n\n\n

    \u8ba9\u6211\u4eec\u770b\u4e00\u4e2a\u5177\u4f53\u7684\u793a\u4f8b\uff1a<\/p>\n\n\n\n

      \n
    • \u73b0\u72b6\u5206\u6790\uff1aSarah \u5728 2025 \u5e74 7 \u6708 1 \u65e5\u7684\u603b\u9000\u4f11\u91d1\u4f59\u989d\uff08TSB\uff09\u4e3a 450 \u4e07\u6fb3\u5143\u3002\u5230 2026 \u5e74 6 \u6708 30 \u65e5\uff0c\u5979\u7684 TSB \u589e\u957f\u81f3 500 \u4e07\u6fb3\u5143\u3002\u5728\u8fd9\u4e00\u8d22\u5e74\u5185\uff0c\u5979\u6ca1\u6709\u4efb\u4f55\u4f9b\u6b3e\u6216\u63d0\u53d6\u3002<\/li>\n\n\n\n
    • \u8ba1\u7b97\u9000\u4f11\u91d1\u6536\u76ca\uff1a\n
        \n
      • \u8d22\u5e74\u672bTSB = $5,000,000<\/li>\n\n\n\n
      • \u8d22\u5e74\u521dTSB = $4,500,000<\/li>\n\n\n\n
      • \u63d0\u53d6\u989d = $0<\/li>\n\n\n\n
      • \u4f9b\u6b3e\u989d = $0<\/li>\n\n\n\n
      • \u8d85\u7ea7\u5e74\u91d1\u6536\u76ca = ($5,000,000 + $0) – ($4,500,000 + $0) = $500,000<\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • \u786e\u5b9a\u8d85\u8fc7\u8d77\u5f81\u70b9\u7684\u6536\u76ca\u6bd4\u4f8b\uff1a\n
          \n
        • \u6bd4\u4f8b = ($5,000,000 – $3,000,000) \/ $5,000,000 = $2,000,000 \/ $5,000,000 = 0.40 \u6216 40%<\/li>\n<\/ul>\n<\/li>\n\n\n\n
        • \u8ba1\u7b97\u5e94\u7a0e\u9000\u4f11\u91d1\u6536\u76ca\uff1a\n
            \n
          • \u5e94\u7a0e\u8d85\u7ea7\u5e74\u91d1\u6536\u76ca = $500,000 x 0.40 = $200,000<\/li>\n<\/ul>\n<\/li>\n\n\n\n
          • \u5e94\u7528 Division 296 \u7a0e\u7387\uff1a\n
              \n
            • Div 296 \u7a0e\u6b3e = $200,000 x 15% = $30,000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

              \u5728\u6b64\u793a\u4f8b\u4e2d\uff0cSarah \u5c06\u9700\u989d\u5916\u652f\u4ed8 30,000 \u6fb3\u5143\u7684 Division 296 \u7a0e\u6b3e<\/p>\n\n\n\n

              \u60a8\u9700\u8981\u652f\u4ed8\u591a\u5c11\u989d\u5916\u7684 Division 296 \u7a0e\u6b3e\uff1f<\/strong><\/h2>\n\n\n\n

              \u60a8\u6700\u7ec8\u9700\u8981\u7f34\u7eb3\u7684Division 296\u7a0e\u6b3e\u91d1\u989d\uff0c\u5c06\u6839\u636e\u60a8\u7684\u5b9e\u9645\u9000\u4f11\u91d1\u4f59\u989d\u53ca\u5176\u6295\u8d44\u6536\u76ca\u60c5\u51b5\u800c\u5b9a\u3002\u4e3a\u4fbf\u4e8e\u7406\u89e3\uff0c\u4e0b\u8868\u4ee55%\u7684\u5e74\u6536\u76ca\u7387\uff08\u6309\u517b\u8001\u91d1\u7a0e\u524d\u6536\u76ca\u8ba1\u7b97\uff09\u4e3a\u4f8b\u8fdb\u884c\u8bf4\u660e\uff0c\u5e76\u5047\u8bbe\u671f\u95f4\u6ca1\u6709\u65b0\u589e\u4f9b\u6b3e\u6216\u63d0\u53d6\uff08\u793a\u4f8b\u5df2\u505a\u7b80\u5316\u5904\u7406\uff09\u3002\u8bf7\u6ce8\u610f\uff0c\u5b9e\u9645\u5e94\u7eb3\u7a0e\u989d\u53ef\u80fd\u56e0\u4e2a\u4eba\u5177\u4f53\u60c5\u51b5\u800c\u6709\u6240\u5dee\u5f02\u3002<\/p>\n\n\n\n

              \u8d22\u5e74\u521d\u9000\u4f11\u91d1\u4f59\u989d<\/td>\u8d22\u5e74\u672b\u9000\u4f11\u91d1\u4f59\u989d\uff085% \u589e\u957f\uff09<\/td>\u6536\u76ca<\/td>\u8d85\u8fc7 300 \u4e07\u95e8\u69db\u7684\u6bd4\u4f8b<\/td>\u9002\u7528 Div 296 \u7684\u5e94\u7a0e\u6536\u76ca<\/td>Div 296 \u7a0e\u6b3e\uff0815%\uff09<\/td>\u4e0e\u73b0\u884c\u5236\u5ea6\u5dee\u989d*<\/td><\/tr>
              $3,000,000<\/td>$3,150,000<\/td>$150,000<\/td>4.76%<\/td>$7,140<\/td>$1,071<\/td>$6,069<\/td><\/tr>
              $3,500,000<\/td>$3,675,000<\/td>$175,000<\/td>18.49%<\/td>$32,357<\/td>$4,853<\/td>$27,503<\/td><\/tr>
              $4,000,000<\/td>$4,200,000<\/td>$200,000<\/td>28.57%<\/td>$57,140<\/td>$8,571<\/td>$48,569<\/td><\/tr>
              $4,500,000<\/td>$4,725,000<\/td>$225,000<\/td>36.50%<\/td>$82,125<\/td>$12,319<\/td>$69,806<\/td><\/tr>
              $5,000,000<\/td>$5,250,000<\/td>$250,000<\/td>42.86%<\/td>$107,150<\/td>$16,072<\/td>$91,077<\/td><\/tr>
              $5,500,000<\/td>$5,775,000<\/td>$275,000<\/td>47.99%<\/td>$131,972<\/td>$19,795<\/td>$112,176<\/td><\/tr>
              $6,000,000<\/td>$6,300,000<\/td>$300,000<\/td>52.38%<\/td>$157,140<\/td>$23,571<\/td>$133,569<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

              Division 296 \u662f\u9488\u5bf9\u517b\u8001\u91d1\u4f59\u989d\u8d85\u8fc7 300 \u4e07\u6fb3\u5143\u90e8\u5206\u6240\u5f81\u6536\u7684\u9644\u52a0\u7a0e\uff0c\u800c\u975e\u66ff\u4ee3\u73b0\u884c\u517b\u8001\u91d1\u6536\u76ca\u7a0e\uff08\u7d2f\u79ef\u9636\u6bb5\u7a0e\u7387\u4e3a15%\uff0c\u90e8\u5206\u9000\u4f11\u9636\u6bb5\u53ef\u514d\u7a0e\uff09\u3002\u56e0\u6b64\uff0c\u4e0a\u8868\u4ec5\u53cd\u6620 Division 296 \u9879\u4e0b\u7684\u989d\u5916\u7a0e\u8d1f\uff0c\u5e76\u672a\u5305\u542b\u7eb3\u7a0e\u4eba\u5df2\u7f34\u7eb3\u7684\u5176\u4ed6\u517b\u8001\u91d1\u7a0e\u6b3e\u3002<\/p>\n\n\n\n

              \u6848\u4f8b\u7814\u7a76<\/strong><\/h2>\n\n\n\n

              \u4ee5\u4e0b\u6848\u4f8b\u7814\u7a76\u5c55\u793a\u4e86 Division 296 \u7684\u5f71\u54cd\u3002<\/p>\n\n\n\n

              \u6848\u4f8b\u7814\u7a76 1\uff1aDavid – 3,200,000 \u6fb3\u5143\u8d85\u7ea7\u5e74\u91d1\u4f59\u989d<\/strong><\/h3>\n\n\n\n

              David \u73b0\u5e74 62 \u5c81\uff0c\u622a\u81f3 2025 \u5e74 7 \u6708 1 \u65e5\uff0c\u5176\u9000\u4f11\u91d1\u4f59\u989d\u4e3a 3,200,000 \u6fb3\u5143\u3002\u4ed6\u4ecd\u5728\u517c\u804c\u5de5\u4f5c\uff0c\u5e76\u4e14\u4e0d\u8ba1\u5212\u5728\u672a\u6765\u4e00\u5e74\u8fdb\u884c\u91cd\u5927\u4f9b\u6b3e\u6216\u63d0\u53d6\u3002\u4ed6\u7684\u9000\u4f11\u91d1\u57fa\u91d1\u5728 2025\u201326 \u8d22\u5e74\u83b7\u5f97\u4e86 6% \u7684\u56de\u62a5\u3002<\/p>\n\n\n\n

                \n
              • \u73b0\u72b6\u5206\u6790\uff1aDavid \u7684\u4f59\u989d\u4ec5\u7565\u9ad8\u4e8e 300 \u4e07\u6fb3\u5143\u7684\u95e8\u69db\u3002\u5c3d\u7ba1\u4ed6\u7684\u57fa\u91d1\u8868\u73b0\u826f\u597d\uff0c\u4f46 Division 296 \u7684\u989d\u5916\u7a0e\u6b3e\u4ecd\u4f1a\u51cf\u5c11\u5176\u51c0\u6536\u76ca\u3002<\/li>\n\n\n\n
              • Div 296 \u7a0e\u6b3e\u8ba1\u7b97\uff1a\n
                  \n
                • 2025\u5e747\u67081\u65e5TSB: $3,200,000<\/li>\n\n\n\n
                • \u6536\u76ca (6% of $3,200,000): $192,000<\/li>\n\n\n\n
                • 2026\u5e746\u670830\u65e5TSB: $3,200,000 + $192,000 = $3,392,000<\/li>\n\n\n\n
                • \u8d85\u7ea7\u5e74\u91d1\u6536\u76ca (Div 296): ($3,392,000 + $0) – ($3,200,000 + $0) = $192,000<\/li>\n\n\n\n
                • \u8d85\u8fc7$300\u4e07\u7684\u6bd4\u4f8b: ($3,392,000 – $3,000,000) \/ $3,392,000 = $392,000 \/ $3,392,000 \u2248 0.1156 \u6216 11.56%<\/li>\n\n\n\n
                • \u5e94\u7a0e\u8d85\u7ea7\u5e74\u91d1\u6536\u76ca: $192,000 x 0.1156 \u2248 $22,195.20<\/li>\n\n\n\n
                • Div 296 \u7a0e\u6b3e: $22,195.20 x 15% = $3,329.28<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                • \u5f71\u54cd\u4e0e\u652f\u4ed8\uff1aDavid \u5c06\u6536\u5230\u4e00\u4efd\u7ea6 $3,329.28 \u7684 Division 296 \u7a0e\u6b3e\u8bc4\u7a0e\u901a\u77e5\u4e66\u3002\u4ed6\u53ef\u4ee5\u9009\u62e9\u4f7f\u7528\u4e2a\u4eba\u73b0\u91d1\u50a8\u5907\u652f\u4ed8\uff0c\u6216\u7533\u8bf7\u4ece\u5176\u9000\u4f11\u91d1\u57fa\u91d1\u4e2d\u91ca\u653e\u8d44\u91d1\u6765\u652f\u4ed8\u3002\u7531\u4e8e\u4ed6\u7684\u4f59\u989d\u4ec5\u7565\u5fae\u8d85\u8fc7\u95e8\u69db\uff0c\u989d\u5916\u7a0e\u6b3e\u91d1\u989d\u867d\u7136\u4e0d\u5927\uff0c\u4f46\u4f9d\u7136\u4f1a\u5bf9\u5176\u9000\u4f11\u91d1\u7684\u51c0\u589e\u957f\u4ea7\u751f\u663e\u8457\u5f71\u54cd\u3002<\/li>\n<\/ul>\n\n\n\n

                  \u6848\u4f8b\u7814\u7a76 2\uff1aMaria – 5,690,000 \u6fb3\u5143\u8d85\u7ea7\u5e74\u91d1\u4f59\u989d<\/strong><\/h3>\n\n\n\n

                  Maria \u73b0\u5e74 58 \u5c81\uff0c\u622a\u81f3 2025 \u5e74 7 \u6708 1 \u65e5\uff0c\u5176\u9000\u4f11\u91d1\u4f59\u989d\u4e3a 5,690,000 \u6fb3\u5143\u3002\u5979\u4ecd\u5728\u5168\u804c\u5de5\u4f5c\uff0c\u5e76\u8ba1\u5212\u5728\u672a\u6765\u51e0\u5e74\u7ee7\u7eed\u8ba9\u9000\u4f11\u91d1\u589e\u957f\uff0c\u4e0d\u8fdb\u884c\u5927\u989d\u63d0\u53d6\u3002\u5728 2025\u201326 \u8d22\u5e74\uff0c\u5979\u7684\u57fa\u91d1\u83b7\u5f97\u4e86 5% \u7684\u56de\u62a5\u3002<\/p>\n\n\n\n

                    \n
                  • \u73b0\u72b6\u5206\u6790\uff1aMaria \u7684\u4f59\u989d\u8fdc\u9ad8\u4e8e 300 \u4e07\u6fb3\u5143\u95e8\u69db\uff0c\u56e0\u6b64 Division 296 \u7684\u5f71\u54cd\u4f1a\u66f4\u52a0\u663e\u8457\u3002\u5979\u7684\u989d\u5916\u7a0e\u6b3e\u5c06\u8fdc\u9ad8\u4e8e\u4ec5\u7565\u5fae\u8d85\u8fc7\u95e8\u69db\u7684\u6295\u8d44\u8005\u3002<\/li>\n\n\n\n
                  • Div 296 \u7a0e\u6b3e\u8ba1\u7b97\uff1a\n
                      \n
                    • 2025\u5e747\u67081\u65e5TSB: $5,690,000<\/li>\n\n\n\n
                    • \u6536\u76ca (7% of $5,690,000): $398,300<\/li>\n\n\n\n
                    • 2026\u5e746\u670830\u65e5TSB: $5,690,000 + $398,300 = $6,088,300<\/li>\n\n\n\n
                    • \u8d85\u7ea7\u5e74\u91d1\u6536\u76ca (Div 296): ($6,088,300 + $0) – ($5,690,000 + $0) = $398,300<\/li>\n\n\n\n
                    • \u8d85\u8fc7$300\u4e07\u7684\u6bd4\u4f8b: ($6,088,300 – $3,000,000) \/ $6,088,300 = $3,088,300 \/ $6,088,300 \u2248 0.5073 \u6216 50.73%<\/li>\n\n\n\n
                    • \u5e94\u7a0e\u8d85\u7ea7\u5e74\u91d1\u6536\u76ca: $398,300 x 0.5073 \u2248 $202,152.39<\/li>\n\n\n\n
                    • Div 296 \u7a0e\u6b3e: $202,152.39 x 15% = $30,322.86<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                    • \u5f71\u54cd\u4e0e\u652f\u4ed8\uff1aMaria \u5c06\u6536\u5230\u4e00\u4efd\u7ea6 $21,259.28 \u7684 Division 296 \u7a0e\u6b3e\u8bc4\u7a0e\u901a\u77e5\u4e66\u3002\u5979\u53ef\u4ee5\u9009\u62e9\u7528\u4e2a\u4eba\u8d44\u91d1\u7f34\u7eb3\uff0c\u4e5f\u53ef\u4ee5\u7533\u8bf7\u4ece\u9000\u4f11\u91d1\u57fa\u91d1\u4e2d\u91ca\u653e\u8d44\u91d1\u652f\u4ed8\u3002\u76f8\u6bd4\u4f59\u989d\u521a\u8d85\u8fc7\u95e8\u69db\u7684\u4eba\u7fa4\uff0cMaria \u9700\u8981\u627f\u62c5\u7684\u989d\u5916\u7a0e\u6b3e\u6570\u989d\u5927\u5f97\u591a\uff0c\u8fd9\u53ef\u80fd\u4f1a\u663e\u8457\u5f71\u54cd\u5979\u7684\u957f\u671f\u9000\u4f11\u91d1\u589e\u957f\u548c\u6295\u8d44\u56de\u62a5\u3002<\/li>\n<\/ul>\n\n\n\n
                      \"Retirement\"<\/figure>\n\n\n\n

                      <\/p>\n\n\n\n

                      Div 296 \u4f55\u65f6\u751f\u6548\uff1f<\/strong><\/h2>\n\n\n\n

                      Division 296 \u62df\u81ea 2025 \u5e74 7 \u6708 1 \u65e5 \u8d77\u751f\u6548\u3002\u8fd9\u610f\u5473\u7740\uff0c\u9996\u6279 Division 296 \u7a0e\u6b3e\u8bc4\u7a0e\u5c06\u4ee5 2025\u201326 \u8d22\u5e74 \u4e3a\u57fa\u7840\uff0c\u5e76\u5c06\u5728 2026 \u5e74 6 \u6708 30 \u65e5 \u4e4b\u540e\u7531\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\uff08ATO\uff09\u53d1\u51fa\u3002<\/p>\n\n\n\n

                      \u4e3a\u4f55\u9488\u5bf9\u8d85\u8fc7300\u4e07\u6fb3\u5143\u8d85\u7ea7\u5e74\u91d1\u7684\u989d\u5916\u7a0e\u5b58\u5728\u4e89\u8bae\uff1f<\/strong><\/h2>\n\n\n\n

                      Division 296 \u81ea\u63d0\u51fa\u4ee5\u6765\uff0c\u5f15\u53d1\u4e86\u5e7f\u6cdb\u7684\u8ba8\u8bba\u548c\u4e89\u8bae\u3002\u4e3b\u8981\u539f\u56e0\u5305\u62ec\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/p>\n\n\n\n

                      \u5bf9\u672a\u5b9e\u73b0\u6536\u76ca\u5f81\u7a0e\u5728\u6fb3\u5927\u5229\u4e9a\u5e76\u975e\u60ef\u4f8b<\/strong><\/h3>\n\n\n\n

                      Division 296 \u6700\u5177\u4e89\u8bae\u7684\u6838\u5fc3\u5728\u4e8e\u5176\u98a0\u8986\u4e86\u6fb3\u5927\u5229\u4e9a\u4f20\u7edf\u7684\u5f81\u7a0e\u539f\u5219\u3002\u8be5\u7a0e\u5236\u5c06\u672a\u5b9e\u73b0\u7684\u8d44\u672c\u589e\u503c\u7eb3\u5165\u5e94\u7a0e\u6536\u76ca\u8303\u56f4\u3002\u8fd9\u4e0e\u6fb3\u5927\u5229\u4e9a\u73b0\u884c\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u5236\u5f62\u6210\u6839\u672c\u6027\u51b2\u7a81\uff1a\u73b0\u884c\u5236\u5ea6\u4ec5\u5728\u8d44\u4ea7\u51fa\u552e\u3001\u6536\u76ca\u5b9e\u9645\u5b9e\u73b0\u65f6\u624d\u5f81\u7a0e\u3002\u800c\u65b0\u89c4\u5374\u8981\u6c42\u7eb3\u7a0e\u4eba\u4e3a\u53ef\u80fd\u8f6c\u77ac\u5373\u901d\u7684”\u8d26\u9762\u5229\u6da6”\u63d0\u524d\u7f34\u7a0e\uff0c\u5373\u4fbf\u8fd9\u4e9b\u672a\u5b9e\u73b0\u6536\u76ca\u6700\u7ec8\u56e0\u8d44\u4ea7\u8d2c\u503c\u800c\u5316\u4e3a\u4e4c\u6709\u3002\u8fd9\u79cd\u7a81\u7834\u6027\u7684\u5f81\u7a0e\u65b9\u5f0f\u4e0d\u4ec5\u5f00\u521b\u4e86\u5371\u9669\u5148\u4f8b\uff0c\u66f4\u4ee4\u4eba\u62c5\u5fe7\u7684\u662f\uff0c\u672a\u6765\u653f\u5e9c\u662f\u5426\u4f1a\u5c06\u8be5\u6a21\u5f0f\u5ef6\u4f38\u81f3\u5176\u4ed6\u8d44\u4ea7\u9886\u57df\uff0c\u4ece\u800c\u5f15\u53d1\u66f4\u5e7f\u6cdb\u7684\u7a0e\u52a1\u53d8\u9769\u3002<\/p>\n\n\n\n

                      SMSF \u53ef\u80fd\u9762\u4e34\u6d41\u52a8\u6027\u6311\u6218<\/strong><\/h3>\n\n\n\n

                      \u5bf9\u4e8e\u81ea\u7ba1\u517b\u8001\u91d1\uff08SMSF\uff09\u6301\u6709\u5927\u91cf\u975e\u6d41\u52a8\u6027\u8d44\u4ea7\uff08\u5982\u4e0d\u52a8\u4ea7\u6216\u79c1\u52df\u6295\u8d44\uff09\u7684\u6295\u8d44\u8005\u6765\u8bf4\uff0cDivision 296\u5bf9\u672a\u5b9e\u73b0\u6536\u76ca\u5f81\u7a0e\u7684\u89c4\u5b9a\u53ef\u80fd\u9020\u6210\u663e\u8457\u7684\u73b0\u91d1\u6d41\u538b\u529b\u3002\u5373\u4fbf\u57fa\u91d1\u6574\u4f53\u8fd0\u8425\u826f\u597d\uff0c\u6295\u8d44\u8005\u4ecd\u53ef\u80fd\u9762\u4e34\u4e24\u96be\u6289\u62e9\uff1a\u8981\u4e48\u88ab\u8feb\u63d0\u524d\u53d8\u5356\u8d44\u4ea7\uff0c\u8981\u4e48\u52a8\u7528\u517b\u8001\u91d1\u4ee5\u5916\u7684\u4e2a\u4eba\u8d44\u91d1\u6765\u7f34\u7a0e\u3002\u8fd9\u79cd\u60c5\u51b5\u4e0d\u4ec5\u4f1a\u6253\u4e71\u65e2\u5b9a\u7684\u957f\u671f\u8d44\u4ea7\u914d\u7f6e\u8ba1\u5212\uff0c\u66f4\u53ef\u80fd\u5728\u5e02\u573a\u4f4e\u8ff7\u65f6\u671f\u88ab\u8feb\u8d31\u5356\u8d44\u4ea7\uff0c\u4ece\u800c\u5f15\u53d1”\u4e8f\u635f\u53d8\u73b0”\u7684\u6076\u6027\u5faa\u73af\uff0c\u8fdb\u4e00\u6b65\u52a0\u5267\u8d22\u52a1\u98ce\u9669\u3002<\/p>\n\n\n\n

                      Div 296 \u7684\u8d77\u5f81\u70b9\u4e0d\u968f\u901a\u80c0\u8c03\u6574<\/strong><\/h3>\n\n\n\n

                      Division 296\u8bbe\u5b9a\u7684300\u4e07\u6fb3\u5143\u8d77\u5f81\u70b9\u5e76\u672a\u4e0e\u901a\u8d27\u81a8\u80c0\u6302\u94a9\u3002\u968f\u7740\u65f6\u95f4\u7684\u63a8\u79fb\uff0c\u5728\u901a\u80c0\u6301\u7eed\u4fb5\u8680\u8d27\u5e01\u8d2d\u4e70\u529b\u3001\u540c\u65f6\u6295\u8d44\u56de\u62a5\u63a8\u52a8\u9000\u4f11\u91d1\u4f59\u989d\u81ea\u7136\u589e\u957f\u7684\u53cc\u91cd\u4f5c\u7528\u4e0b\uff0c\u8d8a\u6765\u8d8a\u591a\u7684\u6fb3\u5927\u5229\u4e9a\u4eba\u53ef\u80fd\u4f1a\u88ab\u7eb3\u5165\u8be5\u7a0e\u6536\u7684\u9002\u7528\u8303\u56f4\u2014\u2014\u5373\u4fbf\u8fd9\u4e9b\u7eb3\u7a0e\u4eba\u672a\u6765\u7684\u5b9e\u9645\u8d22\u5bcc\u6c34\u5e73\u53ef\u80fd\u5df2\u8fbe\u4e0d\u5230\u5f53\u524d”\u9ad8\u51c0\u503c”\u7684\u6807\u51c6\u3002\u8fd9\u79cd\u7f3a\u4e4f\u6307\u6570\u5316\u8c03\u6574\u7684\u8bbe\u8ba1\uff0c\u53ef\u80fd\u4ea7\u751f\u7c7b\u4f3c”\u7a0e\u7ea7\u6500\u5347”\u7684\u6548\u679c\uff0c\u4f7f\u53d7\u5f71\u54cd\u4eba\u7fa4\u8303\u56f4\u9010\u6e10\u6269\u5927\uff0c\u4ece\u800c\u5f15\u53d1\u66f4\u591a\u5173\u4e8e\u653f\u7b56\u5408\u7406\u6027\u7684\u4e89\u8bae\u3002<\/p>\n\n\n\n

                      \u589e\u52a0\u590d\u6742\u6027<\/strong><\/h3>\n\n\n\n

                      Division 296\u7684\u5b9e\u65bd\u8ba9\u672c\u5c31\u590d\u6742\u7684\u517b\u8001\u91d1\u7a0e\u6536\u4f53\u7cfb\u53d8\u5f97\u66f4\u52a0\u9519\u7efc\u590d\u6742\u3002\u65b0\u89c4\u8981\u6c42\u7cbe\u786e\u8ba1\u7b97\u8c03\u6574\u540e\u7684\u603b\u517b\u8001\u91d1\u4f59\u989d(TSB)\u548c\u6536\u76ca\u6bd4\u4f8b\uff0c\u8fd9\u4e9b\u6280\u672f\u73af\u8282\u90fd\u9700\u8981\u7279\u522b\u5ba1\u614e\u5904\u7406\u3002\u7279\u522b\u662f\u5bf9\u4e8e\u8d22\u52a1\u5b89\u6392\u590d\u6742\u7684\u6295\u8d44\u8005\u6765\u8bf4\uff0c\u5f80\u5f80\u9700\u8981\u989d\u5916\u4f9d\u8d56\u4e13\u4e1a\u987e\u95ee\u7684\u534f\u52a9\u3002<\/p>\n\n\n\n

                      \u6f5c\u5728\u7684\u66f4\u597d\u89e3\u51b3\u65b9\u6848<\/strong><\/h3>\n\n\n\n

                      \u6279\u8bc4\u8005\u6307\u51fa\uff0c\u653f\u5e9c\u5728\u4f18\u5316\u517b\u8001\u91d1\u7a0e\u6536\u4f18\u60e0\u65f6\uff0c\u672c\u53ef\u91c7\u53d6\u66f4\u516c\u5e73\u4e14\u7b80\u4fbf\u7684\u66ff\u4ee3\u65b9\u6848\u3002\u4e3b\u8981\u5efa\u8bae\u5305\u62ec\uff1a\u6539\u9769\u4f9b\u6b3e\u4e0a\u9650\u673a\u5236\u3001\u8c03\u6574\u73b0\u6709\u7a0e\u7387\u7ed3\u6784\uff0c\u6216\u91c7\u7528\u66ff\u4ee3\u6027\u517b\u8001\u91d1\u4f59\u989d\u8bc4\u4f30\u65b9\u6cd5\u3002\u8fd9\u4e9b\u65b9\u6848\u88ab\u8ba4\u4e3a\u65e2\u80fd\u5b9e\u73b0\u653f\u7b56\u76ee\u6807\uff0c\u53c8\u53ef\u907f\u514dDivision 296\u5e26\u6765\u7684\u590d\u6742\u6027\u3002<\/p>\n\n\n\n

                      \u653f\u5e9c\u5c06\u4ece Div 296 \u4e2d\u83b7\u5f97\u591a\u5c11\u989d\u5916\u7a0e\u6536\uff1f<\/strong><\/strong><\/h2>\n\n\n\n

                      \u6fb3\u5927\u5229\u4e9a\u653f\u5e9c\u9884\u8ba1\uff0cDivision 296 \u5c06\u4e3a\u8054\u90a6\u8d22\u653f\u5e26\u6765\u53ef\u89c2\u7684\u6536\u5165\u3002\u6700\u521d\u7684\u9884\u6d4b\u663e\u793a\uff0c\u8be5\u63aa\u65bd\u6bcf\u5e74\u53ef\u589e\u52a0\u7ea6 23 \u4ebf\u6fb3\u5143\u7684\u7a0e\u6536\u3002\u7136\u800c\uff0c\u7531\u4e8e 300 \u4e07\u6fb3\u5143\u8d77\u5f81\u70b9\u672a\u8fdb\u884c\u6307\u6570\u5316\u8c03\u6574\uff0c\u518d\u52a0\u4e0a\u590d\u5229\u56de\u62a5\u7684\u957f\u671f\u7d2f\u79ef\u6548\u5e94\uff0c\u9884\u8ba1\u672a\u6765\u8fd9\u4e00\u7a0e\u6536\u6536\u5165\u5c06\u663e\u8457\u589e\u957f\uff0c\u53d7\u5f71\u54cd\u7684\u4eba\u7fa4\u4e5f\u4f1a\u4e0d\u65ad\u6269\u5927\u3002<\/p>\n\n\n\n

                      \u6211\u8fd8\u9700\u8981\u6ce8\u610f\u5176\u4ed6\u9000\u4f11\u91d1\u76f8\u5173\u7a0e\u6536\u5417\uff1f<\/strong><\/strong><\/h2>\n\n\n\n

                      \u662f\u7684\uff0c\u6fb3\u5927\u5229\u4e9a\u7684\u9000\u4f11\u91d1\u4f53\u7cfb\u8fd8\u5305\u542b\u5176\u4ed6\u4e00\u4e9b\u60a8\u9700\u8981\u4e86\u89e3\u7684\u7a0e\u6536\u7ec4\u6210\u90e8\u5206\u3002<\/p>\n\n\n\n

                      Div 293 \u2013 \u5e74\u6536\u5165\u8d85\u8fc7 25 \u4e07\u6fb3\u5143\u9700\u989d\u5916\u7f34\u7eb3 15% \u7a0e<\/strong><\/strong><\/h3>\n\n\n\n

                      Division 293\u7a0e\u662f\u4e00\u9879\u9488\u5bf9\u4f18\u60e0\u6027\u9000\u4f11\u91d1\u4f9b\u6b3e\uff08\u5305\u62ec\u96c7\u4e3b\u4f9b\u6b3e\u548c\u85aa\u91d1\u727a\u7272\u4f9b\u6b3e\uff09\u7684\u989d\u591615%\u5f81\u7a0e\u3002\u5f53\u4e2a\u4eba\u5728\u4e00\u4e2a\u8d22\u5e74\u5185\u7684\u5e94\u7a0e\u6536\u5165\u52a0\u4e0a\u4f18\u60e0\u6027\u4f9b\u6b3e\u603b\u989d\u8d85\u8fc725\u4e07\u6fb3\u5143\u65f6\uff0c\u8d85\u51fa\u90e8\u5206\u7684\u4f18\u60e0\u6027\u4f9b\u6b3e\u5c06\u9002\u7528\u8fd9\u9879\u9644\u52a0\u7a0e\u3002\u8fd9\u4f7f\u5f97\u9ad8\u6536\u5165\u4eba\u7fa4\u7684\u4f18\u60e0\u6027\u4f9b\u6b3e\u5b9e\u9645\u7a0e\u7387\u53ef\u80fd\u4ece\u5e38\u89c4\u768415%\u63d0\u9ad8\u523030%\u3002\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\uff08ATO\uff09\u4f1a\u5728\u60a8\u9700\u8981\u7f34\u7eb3Division 293\u7a0e\u65f6\u5411\u60a8\u53d1\u51fa\u6b63\u5f0f\u901a\u77e5\u3002<\/p>\n\n\n\n

                      \u4f9b\u6b3e\u7a0e\uff08\u4f18\u60e0\u6027\u4f9b\u6b3e\u768415%\u7a0e\uff09<\/strong><\/h3>\n\n\n\n

                      \u5728\u6fb3\u5927\u5229\u4e9a\u517b\u8001\u91d1\u4f53\u7cfb\u4e2d\uff0c\u4f18\u60e0\u6027\u4f9b\u6b3e\uff08\u5305\u62ec\u96c7\u4e3b\u5f3a\u5236\u7f34\u7eb3\u7684Superannuation Guarantee\u548c\u81ea\u613f\u6027\u85aa\u91d1\u727a\u7272\u4f9b\u6b3e\uff09\u5728\u5b58\u5165\u517b\u8001\u91d1\u8d26\u6237\u65f6\uff0c\u7edf\u4e00\u630915%\u7684\u7a0e\u7387\u5f81\u7a0e\u3002\u8fd9\u4e00\u4f18\u60e0\u7a0e\u7387\u663e\u8457\u4f4e\u4e8e\u5927\u591a\u6570\u7eb3\u7a0e\u4eba\u7684\u8fb9\u9645\u6240\u5f97\u7a0e\u7387\uff0c\u5145\u5206\u4f53\u73b0\u4e86\u653f\u5e9c\u901a\u8fc7\u7a0e\u6536\u4f18\u60e0\u9f13\u52b1\u957f\u671f\u517b\u8001\u50a8\u84c4\u7684\u653f\u7b56\u5bfc\u5411\u3002<\/p>\n\n\n\n

                      \u7d2f\u79ef\u9636\u6bb5\u7684\u6536\u76ca\u7a0e\uff0815%\uff09<\/strong><\/h3>\n\n\n\n

                      \u5728\u9000\u4f11\u91d1\u7684\u7d2f\u79ef\u9636\u6bb5\uff08\u5373\u60a8\u5c1a\u672a\u5f00\u59cb\u63d0\u53d6\u517b\u8001\u91d1\u4e4b\u524d\uff09\uff0c\u9000\u4f11\u91d1\u57fa\u91d1\u5185\u7684\u6295\u8d44\u6536\u76ca\uff08\u4f8b\u5982\u5229\u606f\u3001\u80a1\u606f\u548c\u8d44\u672c\u5229\u5f97\uff09\u901a\u5e38\u6309\u6700\u9ad8 15% \u7684\u7a0e\u7387 \u5f81\u7a0e\u3002\u8be5\u7a0e\u6b3e\u7531\u60a8\u7684\u9000\u4f11\u91d1\u57fa\u91d1\u4ee3\u4e3a\u7f34\u7eb3\uff0c\u800c\u4e0d\u662f\u7531\u4e2a\u4eba\u76f4\u63a5\u7f34\u7eb3\u3002<\/p>\n\n\n\n

                      \u9000\u4f11\u9636\u6bb5\u7684\u6536\u76ca\u7a0e\uff08\u5728\u8f6c\u79fb\u4f59\u989d\u4e0a\u9650\u5185\u4e3a0%\uff09<\/strong><\/h3>\n\n\n\n

                      \u5f53\u60a8\u5f00\u59cb\u9886\u53d6\u517b\u8001\u91d1\uff08income stream\/pension\uff09\u65f6\uff0c\u7528\u4e8e\u652f\u4ed8\u8be5\u517b\u8001\u91d1\u7684\u6295\u8d44\u6240\u4ea7\u751f\u7684\u6536\u76ca\u901a\u5e38\u53ef\u4eab\u53d7\u514d\u7a0e\u5f85\u9047\uff0c\u4f46\u8fd9\u4e00\u514d\u7a0e\u4f18\u60e0\u8bbe\u6709\u4e0a\u9650\uff0c\u5373\u8f6c\u79fb\u4f59\u989d\u4e0a\u9650\uff08Transfer Balance Cap\uff09\u3002\u76ee\u524d\uff0c\u8be5\u4e0a\u9650\u4e3a 190 \u4e07\u6fb3\u5143\uff08\u53ef\u6307\u6570\u5316\u8c03\u6574\uff09\u3002\u8d85\u8fc7\u6b64\u4e0a\u9650\u7684\u91d1\u989d\u5fc5\u987b\u4fdd\u7559\u5728\u7d2f\u79ef\u8d26\u6237 \u4e2d\uff0c\u5176\u4ea7\u751f\u7684\u6536\u76ca\u5c06\u7ee7\u7eed\u6309 15% \u7a0e\u7387\u5f81\u7a0e\u3002<\/p>\n\n\n\n

                      \u975e\u4f18\u60e0\u6027\u4f9b\u6b3e\u7a0e\uff08\u5728\u989d\u5ea6\u5185<\/strong>\u4e3a0%\uff09<\/strong><\/h3>\n\n\n\n

                      \u975e\u4f18\u60e0\u6027\u4f9b\u6b3e\uff08Non-concessional contributions\uff09\u6765\u81ea\u60a8\u7684\u7a0e\u540e\u6536\u5165\u3002\u53ea\u8981\u4e0d\u8d85\u8fc7\u5e74\u5ea6\u975e\u4f18\u60e0\u6027\u4f9b\u6b3e\u4e0a\u9650\uff0c\u8fd9\u90e8\u5206\u4f9b\u6b3e\u5728\u5b58\u5165\u9000\u4f11\u91d1\u57fa\u91d1\u65f6\u901a\u5e38\u65e0\u9700\u7f34\u7a0e\u3002\u4f46\u5982\u679c\u8d85\u51fa\u4e0a\u9650\uff0c\u5c31\u53ef\u80fd\u9762\u4e34\u989d\u5916\u7684\u7a0e\u6536\u8d1f\u62c5\uff0c\u4e14\u91d1\u989d\u53ef\u80fd\u76f8\u5f53\u53ef\u89c2\u3002<\/p>\n\n\n\n

                      \u9000\u4f11\u91d1\u63d0\u53d6\u7a0e<\/strong><\/strong><\/h3>\n\n\n\n

                      \u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u5982\u679c\u60a8\u5df2\u5e74\u6ee1 60 \u5c81\u5e76\u9000\u4f11\uff08\u6216\u6ee1\u8db3\u5176\u4ed6\u91ca\u653e\u6761\u4ef6\uff09\uff0c\u65e0\u8bba\u662f\u4e00\u6b21\u6027\u63d0\u53d6\uff08lump sum\uff09\uff0c\u8fd8\u662f\u4ee5\u517b\u8001\u91d1\u5f62\u5f0f\u5b9a\u671f\u9886\u53d6\uff0c\u60a8\u7684\u9000\u4f11\u91d1\u63d0\u53d6\u901a\u5e38\u90fd\u662f\u5b8c\u5168\u514d\u7a0e\u7684\u3002\u4f46\u5982\u679c\u60a8\u5728 60 \u5c81\u4e4b\u524d \u63d0\u53d6\u4e00\u6b21\u6027\u91d1\u989d\uff0c\u5219\u53ef\u80fd\u9700\u8981\u5c31\u9000\u4f11\u91d1\u4e2d\u7684\u5e94\u7a0e\u90e8\u5206\u7f34\u7a0e\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u60a8\u7684\u5e74\u9f84\u548c\u63d0\u53d6\u91d1\u989d\u3002<\/p>\n\n\n\n

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