{"id":11510,"date":"2025-11-05T12:49:31","date_gmt":"2025-11-05T01:49:31","guid":{"rendered":"https:\/\/mnygroup.com.au\/?p=11510"},"modified":"2025-11-05T12:49:34","modified_gmt":"2025-11-05T01:49:34","slug":"division-296-%e6%9c%80%e6%96%b0%e5%8a%a8%e6%80%81-%e6%94%bf%e5%ba%9c%e7%a1%ae%e8%ae%a4%e6%9c%80%e7%bb%88%e6%96%b9%e6%a1%88%e4%b8%8e%e5%ae%9e%e6%96%bd%e6%97%b6%e9%97%b4%e8%a1%a8","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/division-296-%e6%9c%80%e6%96%b0%e5%8a%a8%e6%80%81-%e6%94%bf%e5%ba%9c%e7%a1%ae%e8%ae%a4%e6%9c%80%e7%bb%88%e6%96%b9%e6%a1%88%e4%b8%8e%e5%ae%9e%e6%96%bd%e6%97%b6%e9%97%b4%e8%a1%a8\/","title":{"rendered":"Division 296 \u6700\u65b0\u52a8\u6001\uff1a\u653f\u5e9c\u786e\u8ba4\u6700\u7ec8\u65b9\u6848\u4e0e\u5b9e\u65bd\u65f6\u95f4\u8868"},"content":{"rendered":"\n<p>\u6700\u540e\u66f4\u65b0\uff1a2025 \u5e74 10 \u6708 20 \u65e5\uff08\u6fb3\u5927\u5229\u4e9a\u4e1c\u90e8\u6807\u51c6\u65f6\u95f4\uff09<\/p>\n\n\n\n<p>\u672c\u6587\u627f\u63a5\u6211\u4eec\u5148\u524d\u7684\u5bfc\u8bfb\u6587\u7ae0: <a href=\"https:\/\/mnygroup.com.au\/zh-hans\/division-296-%e8%a7%a3%e8%af%bb\/\"><em>Div 296 \u89e3\u8bfb\uff1a \u793a\u4f8b\u3001\u8ba1\u7b97\u4e0e\u8003\u91cf\u56e0\u7d20<\/em><\/a><em>.<\/em><\/p>\n\n\n\n<p><strong>\u6fb3\u5927\u5229\u4e9a\u8054\u90a6\u653f\u5e9c\u9488\u5bf9\u8d85\u8fc7 300 \u4e07\u6fb3\u5143\u9000\u4f11\u91d1\u4f59\u989d\u5f81\u6536\u7684\u5177\u4e89\u8bae\u6027\u7684 Div 296 \u7a0e\uff0c\u5728\u63d0\u4ea4\u53c2\u8bae\u9662\u5ba1\u8bae\u76f8\u5173\u7acb\u6cd5\u8349\u6848\u4e4b\u524d\uff0c\u5df2\u8fdb\u884c\u4e86\u4fee\u8ba2\u3002<\/strong><\/p>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9a\u8d22\u653f\u90e8\u957f <strong>Jim Chalmers<\/strong> \u4e8e <strong>10 \u6708 13 \u65e5<\/strong> \u5ba3\u5e03\u4e86\u9488\u5bf9\u8be5\u7a0e\u6539\u63d0\u6848\u7684\u4fee\u8ba2\uff0c\u56de\u5e94\u4e86\u53cd\u5bf9\u8005\u63d0\u51fa\u7684\u82e5\u5e72\u4e3b\u8981\u95ee\u9898\u3002\u539f\u65b9\u6848\u4e2d\u6700\u5927\u7684\u4e89\u8bae\u5305\u62ec\uff1a\u8ba1\u5212\u5bf9<strong>\u672a\u5b9e\u73b0\u6536\u76ca\u5f81\u7a0e<\/strong>\uff0c\u4ee5\u53ca<strong>\u672a\u5c06\u5f81\u7a0e\u95e8\u69db\u4e0e\u901a\u80c0\u6302\u94a9<\/strong>\u3002<\/p>\n\n\n\n<p>\u968f\u7740\u4ee5\u4e0b\u4fee\u8ba2\u63aa\u65bd\u7684\u843d\u5b9e\uff0c\u8be5\u6cd5\u6848\u9884\u8ba1\u5c06\u987a\u5229\u5728\u53c2\u8bae\u9662\u83b7\u5f97\u901a\u8fc7\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u662f\u4f60\u9700\u8981\u4e86\u89e3\u7684 <strong>Div 296<\/strong> \u6539\u9769\u8981\u70b9:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"366\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2025\/11\/iStock-2037006388-1024x366.jpg\" alt=\"Business professionals collaborating around a laptop displaying colorful bar charts and data visualizations during a meeting\" class=\"wp-image-11537\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2025\/11\/iStock-2037006388-1024x366.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2025\/11\/iStock-2037006388-300x107.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2025\/11\/iStock-2037006388-768x275.jpg 768w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2025\/11\/iStock-2037006388-1536x549.jpg 1536w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2025\/11\/iStock-2037006388-2048x732.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Div 296 \u62df\u8bae\u4fee\u8ba2\u5185\u5bb9<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e0d\u518d\u5bf9\u672a\u5b9e\u73b0\u6536\u76ca\u5f81\uff1aDivision 296 \u73b0\u4ec5\u9002\u7528\u4e8e\u57fa\u91d1\u5c42\u9762\u7684\u5df2\u5b9e\u73b0\u6536\u76ca\uff08realised earnings\uff09\u3002\u6b64\u524d\u7684\u65b9\u6848\u539f\u8ba1\u5212\u5bf9\u5df2\u5b9e\u73b0\u4e0e\u672a\u5b9e\u73b0\u6536\u76ca\u540c\u65f6\u5f81\u7a0e\u3002<\/li>\n\n\n\n<li>\u8bbe\u7acb\u4e24\u6863\u95e8\u69db\uff1a\u5206\u522b\u4e3a 300 \u4e07\u6fb3\u5143\u4e0e 1000 \u4e07\u6fb3\u5143\uff0c\u5e76\u5c06\u968f\u901a\u80c0\u6307\u6570\u8c03\u6574\u3002\u539f\u65b9\u6848\u4ec5\u8bbe\u6709\u5355\u4e00\u7684 300 \u4e07\u6fb3\u5143\u95e8\u69db\uff0c\u4e14\u672a\u4e0e\u901a\u80c0\u6302\u94a9\u3002<\/li>\n\n\n\n<li>\u7a0e\u7387\uff08$3M\u2013$10M \u533a\u95f4\uff09\uff1a\u5bf9\u5f52\u5c5e\u4e8e 300 \u4e07\u81f3 1000 \u4e07\u6fb3\u5143\u9000\u4f11\u91d1\u4f59\u989d\u7684\u6536\u76ca\u5f81\u6536 30% \u7a0e\u7387\uff08\u5373\u73b0\u6709\u7684 15% \u7a0e\u7387 + \u989d\u5916 15% \u7684 Division 296 \u9644\u52a0\u7a0e\uff09\u3002<\/li>\n\n\n\n<li>\u7a0e\u7387\uff08\u8d85\u8fc7 $10M \u90e8\u5206\uff09\uff1a\u5bf9\u8d85\u8fc7 1000 \u4e07\u6fb3\u5143\u7684\u90e8\u5206\u6536\u76ca\u5f81\u6536 40% \u7a0e\u7387\u3002<br>\u5176\u4e2d 1000 \u4e07\u6fb3\u5143\u95e8\u69db \u5c06\u6309 \u6bcf 50 \u4e07\u6fb3\u5143\u4e3a\u5355\u4f4d\u8fdb\u884c\u6307\u6570\u8c03\u6574\u3002<\/li>\n\n\n\n<li>\u5b9e\u65bd\u65e5\u671f \uff1a\u63a8\u8fdf\u81f3 2026 \u5e74 7 \u6708 1 \u65e5 \u751f\u6548\uff0c\u9996\u6279\u8bc4\u4f30\u9884\u8ba1\u5728 2026\u201327 \u8d22\u5e74\u7ed3\u675f\u540e\u8fdb\u884c\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e3a\u4f55\u8fdb\u884c\u8fd9\u4e9b\u4fee\u8ba2<\/strong><\/h2>\n\n\n\n<p>\u4efb\u4f55\u7a0e\u5236\u6539\u9769\u5f80\u5f80\u90fd\u4f1a\u5f15\u53d1\u4e89\u8bae\u3002\u800c\u8bd5\u56fe\u5bf9\u672a\u5b9e\u73b0\u6536\u76ca\u5f81\u7a0e\u7684\u6700\u521d\u65b9\u6848\uff0c\u5219\u5728\u4e00\u5f00\u59cb\u5c31\u906d\u5230\u5e7f\u6cdb\u6279\u8bc4\u3002<\/p>\n\n\n\n<p>\u6b64\u6b21\u6539\u4e3a\u4ec5\u5bf9\u5df2\u5b9e\u73b0\u6536\u76ca\uff08realised earnings\uff09\u5f81\u7a0e\uff0c\u89e3\u51b3\u4e86\u6b64\u524d\u5173\u4e8e\u516c\u5e73\u6027\u4e0e\u6d41\u52a8\u6027\u7684\u62c5\u5fe7\uff0c\u5c24\u5176\u662f\u5bf9\u6301\u6709\u623f\u5730\u4ea7\u53ca\u5176\u4ed6\u975e\u6d41\u52a8\u6027\u8d44\u4ea7\u7684\u6210\u5458\u800c\u8a00\u3002<\/p>\n\n\n\n<p>\u6b64\u5916\uff0c\u539f\u65b9\u6848\u672a\u5c06\u95e8\u69db\u4e0e\u901a\u80c0\u6302\u94a9\uff0c\u4e5f\u5f15\u53d1\u4e86\u201c\u53d8\u76f8\u5411\u5e74\u8f7b\u4e00\u4ee3\u5f81\u7a0e\u201d\u7684\u8d28\u7591\u3002<\/p>\n\n\n\n<p>\u5982\u4eca\u5c06\u73b0\u884c\u95e8\u69db\u4e0e\u6d88\u8d39\u8005\u7269\u4ef7\u6307\u6570\uff08CPI\uff09\u6302\u94a9\uff0c\u65e2\u80fd\u7ef4\u6301\u5f81\u7a0e\u9488\u5bf9\u9ad8\u989d\u9000\u4f11\u91d1\u8d26\u6237\u7684\u521d\u8877\uff0c\u53c8\u907f\u514d\u4e86\u901a\u80c0\u5bfc\u81f4\u7684\u9690\u6027\u6269\u5927\u5f81\u7a0e\u8303\u56f4\u7684\u98ce\u9669\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Div 296 \u5728 300 \u4e07\u81f3 1000 \u4e07\u6fb3\u5143\u4f59\u989d\u95f4\u7684\u5f81\u7a0e\u793a\u4f8b<\/strong><\/h2>\n\n\n\n<p>\u5047\u8bbe Susan \u5728 2026 \u5e74 6 \u6708 30 \u65e5 \u7684\u9000\u4f11\u91d1\u603b\u4f59\u989d\u4e3a 550 \u4e07\u6fb3\u5143\uff0c\u5e76\u5728 2026\u201327 \u8d22\u5e74 \u671f\u95f4\u4ea7\u751f 350 \u4e07\u6fb3\u5143\u7684\u672a\u5b9e\u73b0\u6536\u76ca\u3002<\/p>\n\n\n\n<p>\u6839\u636e\u539f\u5148\u7684\u62df\u8bae\u65b9\u6848\uff0c\u5979\u7684\u5e94\u7a0e\u57fa\u6570\u4e3a 900 \u4e07\u6fb3\u5143\uff08\u5373 550 \u4e07 + 350 \u4e07\uff09\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5176\u4e2d\uff0c\u8d85\u8fc7 300 \u4e07\u6fb3\u5143\u7684\u90e8\u5206\u4e3a 600 \u4e07\u6fb3\u5143\uff1b<\/li>\n\n\n\n<li>Div 296 \u7a0e \u4ec5\u9002\u7528\u4e8e\u8be5\u8d85\u989d\u90e8\u5206\u6240\u5bf9\u5e94\u7684\u6536\u76ca\u6bd4\u4f8b\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5047\u8bbe\u5979\u5f53\u5e74\u7684\u603b\u6536\u76ca\u4e3a 90 \u4e07\u6fb3\u5143\uff08\u5373 10% \u56de\u62a5\u7387\uff09\uff0c\u4e0e\u8d85\u989d\u90e8\u5206\u76f8\u5173\u7684\u6536\u76ca\u6bd4\u4f8b\u8ba1\u7b97\u5982\u4e0b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>$6 million \u00f7 $9 million \u00d7 $900,000 = <strong>$600,000<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>\u8fd9 60 \u4e07\u6fb3\u5143 \u5c06\u6309 15% Div 296 \u9644\u52a0\u7a0e \u5f81\u7a0e\uff0c\u4ea7\u751f\u7684\u7a0e\u8d1f\u4e3a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>60 \u4e07 \u00d7 15% = 9 \u4e07\u6fb3\u5143<\/li>\n<\/ul>\n\n\n\n<p>\u800c\u5728\u4fee\u8ba2\u540e\u7684\u65b9\u6848\u4e0b\uff0c\u82e5\u4ec5\u5bf9\u5df2\u5b9e\u73b0\u6536\u76ca\u5f81\u7a0e\u3001\u5e76\u5141\u8bb8\u672a\u5b9e\u73b0\u635f\u5931\u9012\u5ef6\uff0c\u5219 Susan \u7684 Div 296 \u7a0e \u53ef\u80fd\u4ec5\u57fa\u4e8e\u672a\u5b9e\u73b0\u90e8\u5206\u8ba1\u7b97\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>350 \u4e07 \u00d7 10% = 35 \u4e07\u6fb3\u5143\u7684\u6536\u76ca<\/li>\n\n\n\n<li>35 \u4e07 \u00d7 15% = 52,500 \u6fb3\u5143<\/li>\n<\/ul>\n\n\n\n<p>\u56e0\u6b64\uff0c\u4fee\u8ba2\u65b9\u6848\u4f7f\u5373\u65f6\u7a0e\u8d1f\u51cf\u5c11\u4e86 37,500 \u6fb3\u5143\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Div 296 \u5728\u8d85\u8fc7 1000 \u4e07\u6fb3\u5143\u4f59\u989d\u4e0b\u7684\u5f81\u7a0e\u793a\u4f8b<\/strong><\/h2>\n\n\n\n<p>\u5047\u8bbe David \u5728 2026 \u5e74 6 \u6708 30 \u65e5 \u7684\u9000\u4f11\u91d1\u603b\u4f59\u989d\u4e3a 1200 \u4e07\u6fb3\u5143\uff0c<\/p>\n\n\n\n<p>\u5176\u4e2d\u5305\u542b 900 \u4e07\u6fb3\u5143\u7684\u5df2\u5b9e\u73b0\u8d44\u4ea7 \u4e0e 300 \u4e07\u6fb3\u5143\u7684\u672a\u5b9e\u73b0\u6536\u76ca\u3002<\/p>\n\n\n\n<p>\u5728 2026\u201327 \u8d22\u5e74\uff0c\u4ed6\u7684\u9000\u4f11\u91d1\u57fa\u91d1\u83b7\u5f97 120 \u4e07\u6fb3\u5143\u7684\u6536\u76ca\uff08\u5373 10% \u56de\u62a5\u7387\uff09\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5176\u4f59\u989d\u4e2d\u8d85\u8fc7 300 \u4e07\u6fb3\u5143\u7684\u90e8\u5206\u4e3a 900 \u4e07\u6fb3\u5143\uff1b<\/li>\n\n\n\n<li>\u56e0\u6b64\uff0c\u4e0e\u8be5\u8d85\u989d\u90e8\u5206\u76f8\u5173\u7684\u6536\u76ca\u6bd4\u4f8b\u4e3a\uff1a<\/li>\n\n\n\n<li>900 \u4e07 \u00f7 1200 \u4e07 \u00d7 120 \u4e07 = 90 \u4e07\u6fb3\u5143<\/li>\n<\/ul>\n\n\n\n<p>\u8fd9 90 \u4e07\u6fb3\u5143 \u5c06\u6309 15% \u7684 Division 296 \u7a0e\u7387 \u5f81\u6536\u9644\u52a0\u7a0e\uff0c\u4ea7\u751f\u7684\u989d\u5916\u7a0e\u8d1f\u4e3a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>90 \u4e07 \u00d7 15% = 135,000 \u6fb3\u5143\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u800c\u6839\u636e\u4fee\u8ba2\u540e\u7684\u65b9\u6848\uff0c\u82e5\u4ec5\u5c06\u672a\u5b9e\u73b0\u6536\u76ca\u7eb3\u5165\u8ba1\u7b97\uff08\u4e14\u672a\u5b9e\u73b0\u4e8f\u635f\u53ef\u7ed3\u8f6c\u62b5\u6263\u672a\u6765\u5e74\u5ea6\uff09\uff0c\u5219\u9700\u6309\u672a\u5b9e\u73b0\u90e8\u5206\u5bf9\u5e94\u7684\u6536\u76ca\u6bd4\u4f8b\u8ba1\u7b97\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>300 \u4e07 \u00f7 1200 \u4e07 \u00d7 120 \u4e07 = 30 \u4e07\u6fb3\u5143<\/li>\n\n\n\n<li>30 \u4e07 \u00d7 15% = 45,000 \u6fb3\u5143 Div 296 \u7a0e\u989d<\/li>\n<\/ul>\n\n\n\n<p>\u56e0\u6b64\uff0c\u5728\u4fee\u8ba2\u6a21\u578b\u4e0b\uff0cDavid \u7684 Division 296 \u7a0e\u8d1f \u5c06\u4ece 135,000 \u6fb3\u5143\u964d\u81f3 45,000 \u6fb3\u5143\uff0c<\/p>\n\n\n\n<p>\u5373\u65f6\u7a0e\u8d1f\u51cf\u5c11\u4e86 90,000 \u6fb3\u5143\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u653f\u7b56\u521d\u8877\u4fdd\u6301\u4e0d\u53d8<\/strong><\/h2>\n\n\n\n<p>\u8be5\u653f\u7b56\u7684\u76ee\u6807\u4ecd\u662f\u901a\u8fc7\u9650\u5236\u8d85\u5927\u989d\u9000\u4f11\u91d1\u8d26\u6237\u7684\u7a0e\u6536\u4f18\u60e0\u6765\u786e\u4fdd\u516c\u5e73\u6027\u3002<\/p>\n\n\n\n<p>\u6b64\u524d\u7684\u6cd5\u6848\u5df2\u4e8e 2025 \u5e74\u5e74\u4e2d\u5931\u6548\uff0c\u9700\u91cd\u65b0\u63d0\u4ea4\u8bae\u4f1a\u5ba1\u8bae\u540e\u65b9\u53ef\u7acb\u6cd5\u751f\u6548\uff0c\u4f46\u5f53\u524d\u7684\u65b9\u6848\u5df2\u57fa\u672c\u786e\u7acb\u4e86\u653f\u5e9c\u7684\u6700\u7ec8\u653f\u7b56\u65b9\u5411\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u53d7 Div 296 \u53ca\u5176\u62df\u8bae\u4fee\u8ba2\u5f71\u54cd\u7684\u4eba\u7fa4<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9000\u4f11\u91d1\u603b\u4f59\u989d\u8d85\u8fc7 300 \u4e07\u6fb3\u5143\u7684\u4e2a\u4eba\u5c06\u9700\u5c31\u8d85\u8fc7\u8be5\u95e8\u69db\u90e8\u5206\u7684\u5df2\u5b9e\u73b0\u6536\u76ca\uff08realised earnings\uff09\u7f34\u7eb3\u989d\u5916\u7a0e\u6b3e\u3002<\/li>\n\n\n\n<li>\u9000\u4f11\u91d1\u4f59\u989d\u8d85\u8fc7 1000 \u4e07\u6fb3\u5143\u7684\u4e2a\u4eba\u5c06\u9002\u7528\u66f4\u9ad8\u7684\u8fb9\u9645\u7a0e\u7387\uff08higher marginal rate\uff09\u3002<\/li>\n\n\n\n<li>\u6301\u6709\u76f4\u63a5\u623f\u5730\u4ea7\u6216\u672a\u4e0a\u5e02\u8d44\u4ea7\u7684 SMSF\uff08\u81ea\u7ba1\u9000\u4f11\u57fa\u91d1\uff09\u5c06\u56e0\u53d6\u6d88\u5bf9\u672a\u5b9e\u73b0\u6536\u76ca\u5f81\u7a0e\u800c\u53d7\u76ca\uff0c\u4f46\u5728\u51fa\u552e\u8d44\u4ea7\u5b9e\u73b0\u6536\u76ca\u65f6\uff0c\u4ecd\u9700\u63d0\u524d\u89c4\u5212\u73b0\u91d1\u6d41\u7ba1\u7406\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5b9e\u52a1\u6b65\u9aa4\uff1a\u53d7\u6258\u4eba\uff08Trustees\uff09\u4e0e\u987e\u95ee\uff08Advisers\uff09\u5e94\u91c7\u53d6\u7684\u884c\u52a8<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u5ba1\u67e5\u6295\u8d44\u7ec4\u5408:<\/strong> \u5efa\u7acb\u6a21\u578b\uff0c\u8bc4\u4f30\u53ef\u80fd\u4ea7\u751f\u5df2\u5b9e\u73b0\u6536\u76ca\uff08realised gains\uff09\u7684\u60c5\u5f62\uff0c\u5e76\u8ba1\u7b97\u7a0e\u540e\u7ed3\u679c\u3002<\/li>\n\n\n\n<li><strong>\u91cd\u65b0\u68c0\u89c6\u7f34\u6b3e\u4e0e\u517b\u8001\u91d1\u7b56\u7565:<\/strong> \u4e8e 2026 \u5e74 6 \u6708 30 \u65e5 \u524d\u8bc4\u4f30\u662f\u5426\u9700\u8c03\u6574\u8d21\u732e\u4e0e\u9000\u4f11\u91d1\u63d0\u53d6\u5b89\u6392\u3002<\/li>\n\n\n\n<li><strong>\u5f3a\u5316\u8bb0\u5f55\u4fdd\u5b58:<\/strong> \u786e\u4fdd\u80fd\u6309\u6210\u5458\u7ef4\u5ea6\u51c6\u786e\u8ffd\u8e2a\u5df2\u5b9e\u73b0\u6536\u76ca\u3002<\/li>\n\n\n\n<li><strong>\u89c4\u5212\u6d41\u52a8\u6027:<\/strong> \u907f\u514d\u56e0\u73b0\u91d1\u6d41\u4e0d\u8db3\u800c\u88ab\u8feb\u51fa\u552e\u6216\u63d0\u524d\u5904\u7f6e\u8d44\u4ea7\u3002<\/li>\n\n\n\n<li><strong>\u53ca\u65e9\u6c9f\u901a:<\/strong> \u4e0e\u63a5\u8fd1 300 \u4e07\u6216 1000 \u4e07\u6fb3\u5143\u95e8\u69db\u7684\u5ba2\u6237\u63d0\u524d\u8ba8\u8bba\u5f71\u54cd\u4e0e\u89c4\u5212\u7b56\u7565\u3002<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5173\u952e\u65e5\u671f<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2025 \u5e74 10 \u6708 13 \u65e5<\/strong> \uff1a\u653f\u5e9c\u786e\u8ba4\u4fee\u8ba2\u540e\u7684\u65b9\u6848\u3002<\/li>\n\n\n\n<li><strong>\u5f85\u5b9a\uff08TBC\uff09<\/strong> \uff1a \u8bae\u4f1a\u9700\u5ba1\u8bae\u5e76\u901a\u8fc7\u76f8\u5173\u7acb\u6cd5\u3002<\/li>\n\n\n\n<li><strong>2026 \u5e74 7 \u6708 1 \u65e5<\/strong> \uff1a \u62df\u5b9a\u751f\u6548\u65e5\u671f\uff1b\u9996\u6279 Division 296 \u8bc4\u4f30\u9884\u8ba1\u5728 2027 \u5e74 6 \u6708 30 \u65e5 \u4e4b\u540e\u8fdb\u884c\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5e38\u89c1\u95ee\u9898\u89e3\u7b54\uff1aDivision 296 \u9000\u4f11\u91d1\u7a0e<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Division 296 \u5df2\u7ecf\u6b63\u5f0f\u7acb\u6cd5\u4e86\u5417\uff1f<\/strong><\/h3>\n\n\n\n<p>\u8fd8\u6ca1\u6709\u3002\u6b64\u524d\u7684\u6cd5\u6848\u5df2\u5931\u6548\uff0c\u4fee\u8ba2\u540e\u7684\u7248\u672c\u4ecd\u9700\u901a\u8fc7\u8bae\u4f1a\u5ba1\u8bae\u3002\u653f\u5e9c\u58f0\u660e\u5df2\u6982\u8ff0\u4e86\u9884\u671f\u7684\u7ed3\u6784\u4e0e\u65f6\u95f4\u8868\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u672a\u5b9e\u73b0\u6536\u76ca\u4f1a\u88ab\u5f81\u7a0e\u5417\uff1f<\/strong><\/h3>\n\n\n\n<p>\u4e0d\u4f1a\u3002\u6839\u636e\u6700\u7ec8\u65b9\u6848\uff0c\u4ec5\u5df2\u5b9e\u73b0\u6536\u76ca\uff08realised earnings\uff09 \u4f1a\u88ab\u7eb3\u5165\u8ba1\u7b97\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5f81\u7a0e\u95e8\u69db\u662f\u5426\u4f1a\u968f\u901a\u80c0\u8c03\u6574\uff1f<\/strong><\/h3>\n\n\n\n<p>\u4f1a\u7684\u3002300 \u4e07\u6fb3\u5143\u4e0e1000 \u4e07\u6fb3\u5143\u4e24\u4e2a\u95e8\u69db\u90fd\u5c06\u968f\u901a\u80c0\u6307\u6570\uff08CPI\uff09\u4e0a\u8c03\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5e94\u4f55\u65f6\u5f00\u59cb\u89c4\u5212\uff1f<\/strong><\/h3>\n\n\n\n<p>\u73b0\u5728\u5c31\u5e94\u7740\u624b\u51c6\u5907\u3002\u7531\u4e8e\u653f\u7b56\u81ea 2026 \u5e74 7 \u6708 1 \u65e5 \u8d77\u5b9e\u65bd\uff0c\u5efa\u8bae\u5728\u9996\u4e2a\u8bc4\u4f30\u671f\u5f00\u59cb\u524d\uff0c\u63d0\u524d\u8fdb\u884c\u6a21\u578b\u6d4b\u7b97\u4e0e\u6570\u636e\u7cfb\u7edf\u8c03\u6574\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>MNY Group \u5982\u4f55\u63d0\u4f9b\u534f\u52a9<\/strong><\/h2>\n\n\n\n<p>MNY Group \u53ef\u534f\u52a9\u60a8\u5b8c\u6210\u4ee5\u4e0b\u5de5\u4f5c\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9488\u5bf9\u73b0\u6709\u9000\u4f11\u91d1\u6295\u8d44\u7ec4\u5408\uff0c\u8fdb\u884c Division 296 \u5f71\u54cd\u8bc4\u4f30\u4e0e\u60c5\u5883\u5efa\u6a21\uff1b<\/li>\n\n\n\n<li>\u5ba1\u6838\u4e0e\u4f18\u5316\u7f34\u6b3e\uff08contribution\uff09\u53ca\u517b\u8001\u91d1\u63d0\u53d6\uff08pension\uff09\u7b56\u7565\uff1b<\/li>\n\n\n\n<li>\u4e3a SMSF\uff08\u81ea\u7ba1\u9000\u4f11\u57fa\u91d1\uff09 \u8fdb\u884c\u6d41\u52a8\u6027\u4e0e\u7a0e\u52a1\u65f6\u70b9\u5206\u6790\uff1b<\/li>\n\n\n\n<li>\u51c6\u5907\u53d7\u6258\u4eba\u6c9f\u901a\u6587\u4ef6\u53ca\u5408\u89c4\u7ba1\u7406\u6846\u67b6\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u6b22\u8fce<a href=\"https:\/\/mnygroup.com.au\/zh-hans\/%e8%81%94%e7%b3%bb%e6%88%91%e4%bb%ac\/\"><strong>\u4e0e\u6211\u4eec\u8054\u7cfb<\/strong><\/a>\uff0c\u8ba8\u8bba\u8fd9\u4e9b\u53d8\u52a8\u5c06\u5982\u4f55\u5f71\u54cd\u60a8\u7684\u5177\u4f53\u60c5\u51b5\u3002<\/p>\n\n\n\n<p><strong>\u8d44\u6599\u6765\u6e90<\/strong>\uff1a\u6fb3\u5927\u5229\u4e9a\u8d22\u653f\u90e8\u516c\u544a\uff082025 \u5e74 10 \u6708\uff09\uff1bPitcher Partners \u4e0e Perpetual \u5bf9 Division 296 \u65b9\u6848\u53ca\u65f6\u95f4\u8868\u7684\u4e13\u4e1a\u8bc4\u8bba\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":11534,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1696],"tags":[],"class_list":["post-11510","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1696","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-20"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/11510","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=11510"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/11510\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/11534"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=11510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=11510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=11510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}