{"id":11990,"date":"2026-11-10T16:39:27","date_gmt":"2026-11-10T05:39:27","guid":{"rendered":"https:\/\/mnygroup.com.au\/?p=11990"},"modified":"2026-11-10T16:39:28","modified_gmt":"2026-11-10T05:39:28","slug":"zh-tw-australian-subsidiary-annual-compliance","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/zh-tw-australian-subsidiary-annual-compliance\/","title":{"rendered":"\u6fb3\u6d32\u5b50\u516c\u53f8\u6bcf\u5e74\u9700\u8981\u7533\u62a5\u54ea\u4e9b\u4e8b\u9879"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u6fb3\u6d32\u5b50\u516c\u53f8\u6bcf\u5e74\u9700\u8981\u7533<strong>\u62a5\u54ea\u4e9b\u4e8b\u9879<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Ben Gu<\/em>\uff0c<em>MNY Group Chartered Accountants<\/em> \u8463\u4e8b\u3001\u7279\u8bb8\u4f1a\u8ba1\u5e08\u3002\u672c\u6587\u53cd\u6620\u622a\u81f3<em>2026<\/em>\u5e74<em>10<\/em>\u6708<em>19<\/em>\u65e5\u7684\u6cd5\u5f8b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7b80\u8981\u56de<\/strong>\u7b54<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d77\u5916\u96c6\u56e2\u7684\u6fb3\u6d32\u5b50\u516c\u53f8\u6bcf\u5e74\u6709\u4e09\u7c7b\u4e49\u52a1\uff1a\u5bf9\u6fb3\u6d32\u8bc1\u5238\u548c\u6295\u8d44\u59d4\u5458\u4f1a\uff08ASIC\uff09\u7684\u516c\u53f8\u4e49\u52a1\u3001\u5bf9\u6fb3\u6d32\u7a0e\u52a1\u5c40\uff08ATO\uff09\u7684\u7a0e\u52a1\u4e49\u52a1\uff0c\u4ee5\u53ca\u8058\u7528\u5458\u5de5\u540e\u7684\u96c7\u4e3b\u4e49\u52a1\u3002\u7ecf\u5e38\u88ab\u5ffd\u7565\u7684\u31d0\u9879\u662f\u8d22\u52a1\u62a5\u544a\u3002\u53d7\u5916\u56fd\u516c\u53f8\u63a7\u5236\u7684\u5c0f\u578b\u79c1\u4eba\u516c\u53f8\uff0c\u987b\u7f16\u5236\u5e74\u5ea6\u8d22\u52a1\u62a5\u544a\uff0c\u7ecf\u5ba1\u8ba1\u540e\u5411ASIC\u63d0\u4ea4\uff0c\u9664\u975e\u5df2\u7eb3\u5165\u5411ASIC\u63d0\u4ea4\u7684\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff0c\u6216\u7b26\u5408\u5e76\u4f9d\u89c4\u9002\u7528ASIC\u9488\u5bf9\u5916\u8d44\u63a7\u80a1\u516c\u53f8\u7684\u8c41\u514d\u3002\u8be5\u8c41\u514d\u5df2\u4e8e2026\u5e749\u670817\u65e5\u79fb\u81f3\u65b0\u7684ASIC\u6587\u4e66\u3002 \u4e00\u3001<strong>ASIC<\/strong>\u5e74<strong>\u5ba1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u5e74\u5728\u516c\u53f8\u7684\u5e74\u5ba1\u65e5\uff08\u901a\u5e38\u4e3a\u6ce8\u518c\u5468\u5e74\u65e5\uff09\uff0cASIC\u4f1a\u53d1\u51fa\u5e74\u5ea6\u62a5\u8868\uff08annual statement\uff09\uff0c\u5217\u660e\u516c\u53f8\u8d44\u6599\uff0c\u5e76\u9644\u5e74\u5ba1\u8d39\u8d26\u5355\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u5e74\u5ba1\u8d39\u987b\u5728\u5e74\u5ba1\u65e5\u540e\u4e24\u4e2a\u6708\u5185\u7f34\u4ed8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u5e74\u5ea6\u62a5\u8868\u4e0a\u7684\u8d44\u6599\u5982\u6709\u9519\u8bef\uff0c\u987b\u5728\u62a5\u8868\u53d1\u51fa\u540e28\u5929\u5185\u66f4\u6b63\u3002\u5176\u4ed6\u53d8\u66f4\uff08\u5982\u65b0\u4efb\u8463\u4e8b\uff09\u31d0\u822c\u987b\u572828\u5929\u5185\u901a\u77e5ASIC\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u5982\u516c\u53f8\u5728\u5e74\u5ba1\u65e5\u524d12\u4e2a\u6708\u5185\u672a\u66fe\u5411ASIC\u63d0\u4ea4\u8d22\u52a1\u62a5\u544a\uff0c\u8463\u4e8b\u987b\u5728\u5e74\u5ba1\u65e5\u540e\u4e24\u4e2a\u6708\u5185\u901a\u8fc7\u507f\u4ed8\u80fd\u529b\u51b3\u8bae\u3002\u5982\u51b3\u8bae\u7ed3\u679c\u4e3a\u5426\u5b9a\uff0c\u6216\u672a\u901a\u8fc7\u4efb\u4f55\u51b3\u8bae\uff0c\u987b\u57287\u5929\u5185\u901a\u77e5ASIC\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8c\u3001\u5e74\u5ea6<strong>\u8d22\u52a1\u62a5<\/strong>\u544a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u4e00\u4e2a\u8d22\u5e74\u5185\u5168\u90e8\u6216\u90e8\u5206\u65f6\u95f4\u53d7\u5916\u56fd\u516c\u53f8\u63a7\u5236\u7684\u5c0f\u578b\u79c1\u4eba\u516c\u53f8\uff0c\u987b\u7f16\u5236\u8d22\u52a1\u62a5\u544a\u548c\u8463\u4e8b\u62a5\u544a\uff0c\u8d22\u52a1\u62a5\u544a\u987b\u7ecf\u5ba1\u8ba1\uff0c\u5e76\u5728\u8d22\u5e74\u7ed3\u675f\u540e\u56db\u4e2a\u6708\u5185\u63d0\u4ea4ASIC\uff0c\u9664\u975e\u7b26\u5408\u4ee5\u4e0b\u4efb\u4e00\u60c5\u51b5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3002 \u8be5\u516c\u53f8\u5df2\u7eb3\u5165\u7531\u5df2\u6ce8\u518c\u5916\u56fd\u516c\u53f8\uff0c\u6216\u7531\u6fb3\u6d32\u516c\u53f8\u3001\u6ce8\u518c\u8ba1\u5212\u6216\u62ab\u9732\u5b9e\u4f53\u5411ASIC\u63d0\u4ea4\u7684\u8be5\u5e74\u5ea6\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>ASIC<\/em>\u5bf9\u5c0f\u578b\u5916\u8d44\u63a7\u80a1\u516c\u53f8\u7684\u8c41\u514d\u3002 \u81ea2026\u5e749\u670817\u65e5\u8d77\uff0c\u8be5\u8c41\u514d\u8f7d\u4e8eASIC Corporations (Annual and Half-year Reporting) Instrument 2026\/468\u7b2c35\u6761\uff1b\u8be5\u6587\u4e66\u53d6\u4ee3\u4e86\u539f\u6709\u7684ASIC Corporations (Foreign-Controlled Company Reports) Instrument 2017\/204\u3002\u4e3b\u8981\u6761\u4ef6\u4e3a\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u516c\u53f8\u4e0d\u5c5e\u4e8e\u201c\u5927\u578b\u96c6\u56e2\u201d\u3002\u6b64\u5904\u7684\u96c6\u56e2\u662f\u6307\u8be5\u516c\u53f8\u8fde\u540c\u5916\u56fd\u96c6\u56e2\u4e2d\u5728\u6fb3\u6d32\u6210\u7acb\u6216\u5728\u6fb3\u6d32\u7ecf\u8425\u7684\u5176\u4ed6\u5b9e\u4f53\u3002\u5982\u7b26\u5408\u4ee5\u4e0b\u4e09\u9879\u4e2d\u7684\u4e24\u9879\uff0c\u5373\u5c5e\u5927\u578b\u96c6\u56e2\uff1a\u5408\u8ba1\u6536\u51655,000\u4e07\u6fb3\u5143\u6216\u4ee5\u4e0a\uff1b\u5408\u8ba1\u603b\u8d44\u4ea72,500\u4e07\u6fb3\u5143\u6216\u4ee5\u4e0a\uff1b\u5458\u5de5100\u4eba\u6216\u4ee5\u4e0a\uff1b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u8463\u4e8b\u987b\u6bcf\u5e74\u51b3\u8bae\u9002\u7528\u8be5\u8c41\u514d\uff0c\u51b3\u8bae\u4e0d\u5f97\u65e9\u4e8e\u8be5\u8d22\u5e74\u5f00\u59cb\u524d\u4e09\u4e2a\u6708\uff1b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u9996\u6b21\u9002\u7528\u8be5\u8c41\u514d\uff08\u6216\u4e2d\u65ad\u540e\u518d\u6b21\u9002\u7528\uff09\u7684\u5e74\u5ea6\uff0c\u987b\u5728\u8be5\u8d22\u5e74\u5f00\u59cb\u524d\u4e09\u4e2a\u6708\u81f3\u8d22\u5e74\u7ed3\u675f\u540e\u56db\u4e2a\u6708\u671f\u95f4\uff0c\u4ee5Form 384\u5411ASIC\u63d0\u4ea4\u51b3\u8bae\u901a\u77e5\uff0c\u4e14\u4e0d\u53ef\u5ef6\u671f\uff1b\u4ee5\u53ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; ASIC\u672a\u66fe\u4e66\u9762\u901a\u77e5\u516c\u53f8\u4e0d\u5f97\u9002\u7528\u8be5\u8c41\u514d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u4e00\u5e74\u5ea6\u5df2\u4f9d\u539f\u6587\u4e66\u9002\u7528\u8c41\u514d\u7684\u516c\u53f8\uff0c\u53ef\u76f4\u63a5\u5ef6\u7eed\uff0c\u65e0\u9700\u91cd\u65b0\u63d0\u4ea4Form 384\u3002\u516c\u53f8\u505c\u6b62\u9002\u7528\u8c41\u514d\u65f6\uff0c\u987b\u5c31\u9996\u4e2a\u4e0d\u9002\u7528\u5e74\u5ea6\u63d0\u4ea4\u8d22\u52a1\u62a5\u544a\u6216Form 394\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u578b\u96c6\u56e2\u6d4b\u8bd5\u662f\u6700\u5e38\u51fa\u9519\u7684\u73af\u8282\u3002\u5b50\u516c\u53f8\u672c\u8eab\u89c4\u6a21\u867d\u5c0f\uff0c\u4e5f\u53ef\u80fd\u56e0\u96c6\u56e2\u5728\u6fb3\u6d32\u7684\u5176\u4ed6\u5b9e\u4f53\u800c\u5c5e\u4e8e\u5927\u578b\u96c6\u56e2\u3002 \u516c\u53f8\u672c\u8eab\u5982\u5c5e\u5927\u578b\u79c1\u4eba\u516c\u53f8\uff08\u7b26\u5408\u4ee5\u4e0b\u4e09\u9879\u4e2d\u7684\u4e24\u9879\uff1a\u5408\u5e76\u6536\u51655,000\u4e07\u6fb3\u5143\u6216\u4ee5\u4e0a\uff1b\u5408\u5e76\u603b\u8d44\u4ea72,500\u4e07\u6fb3\u5143\u6216\u4ee5\u4e0a\uff1b\u5458\u5de5100\u4eba\u6216\u4ee5\u4e0a\uff09\uff0c\u5219\u4e0d\u80fd\u9002\u7528\u8be5\u8c41\u514d\uff0c\u31d0\u822c\u987b\u7f16\u5236\u3001\u5ba1\u8ba1\u5e76\u63d0\u4ea4\u8d22\u52a1\u62a5\u544a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e09\u3001\u6240\u5f97\u7a0e\u7533<strong>\u62a5\u4e0e\u56fd\u9645\u4ea4\u6613\u660e\u7ec6<\/strong>\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u53f8\u6bcf\u5e74\u987b\u63d0\u4ea4\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u5982\u5b58\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e4b\u31d0\uff0c\u8fd8\u987b\u63d0\u4ea4\u56fd\u9645\u4ea4\u6613\u660e\u7ec6\u8868\uff08International Dealings Schedule\uff09\uff1a\u5c31\u652f\u4ed8\u7ed9\u5883\u5916\u7684\u5229\u606f\u6216\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7533\u62a5\u6263\u9664\uff1b\u4e0e\u5883\u5916\u5173\u8054\u65b9\u7684\u4ea4\u6613\u5168\u5e74\u5408\u8ba1\u8d85\u8fc7200\u4e07\u6fb3\u5143\uff08\u5305\u62ec\u8f6c\u8ba9\u8d22\u4ea7\u7684\u4ef7\u503c\u548c\u8d37\u6b3e\u4f59\u989d\uff09\uff1b\u8bbe\u6709\u5883\u5916\u5206\u652f\u673a\u6784\u6216\u6301\u6709\u5916\u56fd\u5b9e\u4f53\u6743\u76ca\uff1b\u6216\u9002\u7528\u8d44\u672c\u5f31\u5316\u89c4\u5219\u7b49\u3002\u5411\u6bcd\u516c\u53f8\u652f\u4ed8\u5229\u606f\u6216\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u5b50\u516c\u53f8\uff0c\u901a\u5e38\u90fd\u987b\u63d0\u4ea4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56db\u3001<strong>\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b50\u516c\u53f8\u4e0e\u96c6\u56e2\u5176\u4ed6\u6210\u5458\u4e4b\u95f4\u5c31\u8d27\u7269\u3001\u670d\u52a1\u3001\u7ba1\u7406\u8d39\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u548c\u8d37\u6b3e\u7684\u5b9a\u4ef7\uff0c\u987b\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002\u5c31\u7f5a\u6b3e\u800c\u8a00\uff0c\u53ea\u6709\u5f53\u516c\u53f8\u5177\u5907\u4ee5\u4e0b\u8bb0\u5f55\u65f6\uff0c\u5176\u8f6c\u8ba9\u5b9a\u4ef7\u7acb\u573a\u624d\u53ef\u88ab\u89c6\u4e3a\u201c\u5408\u7406\u53ef\u4e89\u8fa9\u201d\uff1a\u8bb0\u5f55\u987b\u5728\u63d0\u4ea4\u8be5\u5e74\u5ea6\u7a0e\u8868\u4e4b\u524d\u7f16\u5236\uff0c\u987b\u4e3a\u82f1\u6587\u6216\u53ef\u968f\u65f6\u8f6c\u6362\u4e3a\u82f1\u6587\uff0c\u5e76\u987b\u8bf4\u660e\u72ec\u7acb\u4ea4\u6613\u89c4\u5219\u5982\u4f55\u9002\u7528\u53ca\u5176\u7406\u7531\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89c4\u6a21\u8f83\u5c0f\u7684\u96c6\u56e2\u53ef\u4f7f\u7528ATO\u7684\u7b80\u5316\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u9009\u9879\uff08PCG 2017\/2\uff09\u3002\u4f8b\u5982\uff0c\u6fb3\u6d32\u7ecf\u6d4e\u96c6\u56e2\u8425\u4e1a\u989d\u4f4e\u4e8e5,000\u4e07\u6fb3\u5143\u5e76\u7b26\u5408\u5176\u4ed6\u6761\u4ef6\u7684\uff0c\u53ef\u91c7\u7528\u201c\u5c0f\u578b\u7eb3\u7a0e\u4eba\u201d\u9009\u9879\u3002\u8fd9\u4e9b\u9009\u9879\u53ef\u51cf\u8f7b\u8bb0\u5f55\u5de5\u4f5c\uff0c\u4f46\u672c\u8eab\u4e0d\u63d0\u4f9b\u7f5a\u6b3e\u4fdd\u62a4\u6240\u9700\u7684\u6587\u6863\uff0c\u4e14\u987b\u5728\u56fd\u9645\u4ea4\u6613\u660e\u7ec6\u8868\u4e2d\u62ab\u9732\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e94\u3001\u5411\u6bcd\u516c\u53f8\u4ed8\u6b3e\u7684<strong>\u9884\u63d0<\/strong>\u7a0e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5411\u975e\u5c45\u6c11\u652f\u4ed8\u7684\u5229\u606f\u3001\u672a\u62b5\u514d\u80a1\u606f\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u987b\u7f34\u7eb3\u9884\u63d0\u7a0e\uff1a\u6cd5\u5b9a\u7a0e\u7387\u4e3a\u5229\u606f10%\u3001\u672a\u62b5\u514d\u80a1\u606f30%\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d3930%\uff0c\u5982\u9002\u7528\u7a0e\u6536\u534f\u5b9a\u5219\u53ef\u964d\u4f4e\u3002\u9884\u63d0\u7a0e\u6b3e\u901a\u8fc7\u8425\u4e1a\u6d3b\u52a8\u62a5\u8868\uff08BAS\uff09\u7533\u62a5\u548c\u7f34\u7eb3\uff0c\u6b64\u5916\u6bcf\u5e7410\u670831\u65e5\u524d\u8fd8\u987b\u63d0\u4ea4\u76f8\u5173\u4ed8\u6b3e\u7684\u5e74\u5ea6\u62a5\u544a\u3002\u5982\u516c\u53f8\u672a\u4f9d\u89c4\u9884\u63d0\uff0c\u53ef\u80fd\u88ab\u5904\u4ee5\u76f8\u5f53\u4e8e\u5e94\u9884\u63d0\u91d1\u989d\u7684\u7f5a\u6b3e\uff0c\u4e14\u5728\u7f34\u6e05\u9884\u63d0\u7a0e\u4e4b\u524d\uff0c\u76f8\u5173\u5229\u606f\u6216\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u4e0d\u5f97\u62b5\u6263\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516d\u3001\u96c7\u4e3b<strong>\u4e49\u52a1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u53f8\u5728\u6fb3\u6d32\u8058\u7528\u5458\u5de5\u540e\uff0c\u987b\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u4ece\u5de5\u8d44\u4e2d\u9884\u6263PAYG\u7a0e\u6b3e\uff0c\u5e76\u901a\u8fc7Single Touch Payroll\uff08STP\uff09\u7533\u62a5\uff1b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u6309\u5408\u683c\u6536\u5165\u768412%\u7f34\u7eb3\u8d85\u7ea7\u5e74\u91d1\u4fdd\u8bc1\u91d1\u4f9b\u6b3e\uff0c\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c\u987b\u5728\u53d1\u85aa\u65e5\u540e\u4e03\u4e2a\u5de5\u4f5c\u65e5\u5185\u5b58\u5165\u5458\u5de5\u7684\u8d85\u7ea7\u5e74\u91d1\u57fa\u91d1\uff1b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u7533\u62a5\u9644\u52a0\u798f\u5229\u7a0e\uff08FBT\uff09\uff0cFBT\u5e74\u5ea6\u4e8e3\u670831\u65e5\u7ed3\u675f\uff1b\u5982\u96c7\u4e3b\u81ea\u884c\u7533\u62a5\uff0c\u987b\u57285\u670821\u65e5\u524d\u63d0\u4ea4\uff1b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u5f53\u516c\u53f8\u53ca\u987b\u5408\u5e76\u8ba1\u7b97\u7684\u5173\u8054\u4f01\u4e1a\u5de5\u8d44\u603b\u989d\u8d85\u8fc7\u5dde\u95e8\u69db\u65f6\uff0c\u7f34\u7eb3\u5dde\u5de5\u8d44\u7a0e\uff1b\u4ee5\u53ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u5728\u5458\u5de5\u5de5\u4f5c\u6240\u5728\u7684\u5dde\u8d2d\u4e70\u5de5\u4f24\u4fdd\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e03\u3001\u5927\u578b\u96c6<strong>\u56e2<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5168\u7403\u5e74\u6536\u5165\u8fbe10\u4ebf\u6fb3\u5143\u6216\u4ee5\u4e0a\u7684\u96c6\u56e2\uff0c\u8fd8\u987b\u5c65\u884c\u989d\u5916\u4e49\u52a1\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u56fd\u522b\u62a5\u544a\uff08\u4e3b\u4f53\u6587\u6863\u3001\u672c\u5730\u6587\u6863\u548c\u56fd\u522b\u62a5\u544a\uff09\uff0c\u987b\u5728\u8d22\u5e74\u7ed3\u675f\u540e12\u4e2a\u6708\u5185\u63d0\u4ea4\uff1b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u5982\u516c\u53f8\u672a\u5411ASIC\u63d0\u4ea4\u901a\u7528\u76ee\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u987b\u5728\u7a0e\u8868\u622a\u6b62\u65e5\u524d\u5411ATO\u63d0\u4ea4\uff1b\u4ee5\u53ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u5e74\u6536\u5165\u8fbe7.5\u4ebf\u6b27\u5143\u6216\u4ee5\u4e0a\u7684\u96c6\u56e2\uff0c\u987b\u63d0\u4ea4\u5168\u7403\u53ca\u56fd\u5185\u6700\u4f4e\u7a0e\u7533\u62a5\u8868\uff0c\u622a\u6b62\u65e5\u4e3a\u8d22\u5e74\u7ed3\u675f\u540e15\u4e2a\u6708\uff08\u9996\u5e74\u4e3a18\u4e2a\u6708\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6<\/strong>\u6708<strong>30<\/strong>\u65e5<strong>\u8d22\u5e74\u7ed3\u675f\u516c\u53f8\u7684\u5173\u952e\u65e5<\/strong>\u671f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; 10\u670831\u65e5\uff1a\u4e0a\u4e00\u8d22\u5e74\u5411\u975e\u5c45\u6c11\u652f\u4ed8\u5229\u606f\u3001\u80a1\u606f\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u5e74\u5ea6\u62a5\u544a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; 10\u670831\u65e5\uff1a\u5982\u987b\u63d0\u4ea4\uff0c\u5411ASIC\u63d0\u4ea4\u8d22\u52a1\u62a5\u544a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; 10\u670831\u65e5\uff1a\u5982\u9996\u6b21\u9002\u7528ASIC\u8c41\u514d\uff0c\u63d0\u4ea4\u4e0a\u4e00\u8d22\u5e74Form 384\u7684\u6700\u540e\u671f\u9650\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; 5\u670821\u65e5\uff1a\u96c7\u4e3b\u81ea\u884c\u7533\u62a5\u7684FBT\u7533\u62a5\u8868\u53ca\u7f34\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; \u6bcf\u4e2a\u5e74\u5ba1\u65e5\u540e\u4e24\u4e2a\u6708\u5185\uff1a\u7f34\u4ed8ASIC\u5e74\u5ba1\u8d39\uff0c\u5e76\u5728\u9700\u8981\u65f6\u901a\u8fc7\u507f\u4ed8\u80fd\u529b\u51b3\u8bae\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u8d35\u96c6\u56e2\u4ecd\u5904\u4e8e\u8bbe\u7acb\u9636\u6bb5\uff0c\u8bf7\u53c2\u9605\u6211\u4eec\u4e4b\u524d\u7684\u6587\u7ae0\u300a<a href=\"https:\/\/mnygroup.com.au\/zh-hans\/zh-setting-up-in-australia-tax-questions\/\">\u4f01\u4e1a\u51fa\u6d77\u6fb3\u6d32\uff1a\u8bbe\u7acb\u524d\u5fc5\u987b\u60f3\u6e05\u695a\u7684\u516b\u4e2a\u7a0e\u52a1\u95ee\u9898<\/a>\u300b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211<strong>\u4eec\u5982\u4f55\u534f<\/strong>\u52a9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">MNY Group\u4e3a\u6d77\u5916\u96c6\u56e2\u7684\u6fb3\u6d32\u5b50\u516c\u53f8\u63d0\u4f9b\u8bb0\u8d26\u548c\u5de5\u8d44\u3001\u7a0e\u52a1\u5408\u89c4\u548c\u56fd\u9645\u7a0e\u52a1\u3001ASIC\u5408\u89c4\u3001<a href=\"https:\/\/mnygroup.com.au\/zh-hans\/%e5%85%ac%e5%8f%b8%e7%a7%98%e4%b9%a6%e4%b8%8e%e6%8f%90%e5%90%8d%e8%91%a3%e4%ba%8b%e6%9c%8d%e5%8a%a1\/\">\u9a7b\u6fb3\u8463\u4e8b\u548c\u516c\u53f8\u79d8\u4e66\u670d\u52a1<\/a>\uff0c\u5e76<a href=\"https:\/\/mnygroup.com.au\/zh-hans\/%e8%b4%a2%e5%8a%a1%e7%a8%8e%e5%8a%a1%e6%9c%8d%e5%8a%a1\/%e5%ae%a1%e8%ae%a1\/\">\u901a\u8fc7MNY Audit and Assurance\u63d0\u4f9b\u6cd5\u5b9a\u5ba1\u8ba1<\/a>\u3002\u5982\u7531MNY Audit and Assurance\u62c5\u4efb\u516c\u53f8\u5ba1\u8ba1\u5e08\uff0c\u5ba1\u8ba1\u72ec\u7acb\u6027\u89c4\u5b9a\u5c06\u9650\u5236\u6211\u4eec\u53ef\u4e3a\u8be5\u516c\u53f8\u63d0\u4f9b\u7684\u5176\u4ed6\u670d\u52a1\u3002\u6211\u4eec\u4ee5\u4e2d\u82f1\u6587\u63d0\u4f9b\u670d\u52a1\uff0c\u5728\u5e03\u91cc\u65af\u73ed\u3001\u970d\u5df4\u7279\u3001\u58a8\u5c14\u672c\u3001\u73c0\u65af\u548c\u6089\u5c3c\u8bbe\u6709\u529e\u516c\u5ba4\uff0c\u5e76\u5728\u80e1\u5fd7\u660e\u5e02\u8bbe\u6709\u56e2\u961f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8d44\u6599\u6765<\/strong>\u6e90<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; <a href=\"https:\/\/www.legislation.gov.au\/C2004A00818\/latest\/text\" target=\"_blank\" rel=\"noopener\">Corporations Act 2001<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; <a href=\"https:\/\/www.legislation.gov.au\/F2026L01228\/asmade\" target=\"_blank\" rel=\"noopener\">ASIC Corporations (Annual and Half-year Reporting) Instrument 2026\/468<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; <a href=\"https:\/\/asic.gov.au\/for-business-and-companies\/companies\/company-annual-review\/\" target=\"_blank\" rel=\"noopener\">ASIC: Company annual review<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; <a href=\"https:\/\/www.ato.gov.au\/forms-and-instructions\/international-dealings-schedule-2026-instructions\/how-to-get-the-international-dealings-schedule-2026\" target=\"_blank\" rel=\"noopener\">ATO: International dealings schedule 2026 instructions<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; <a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=COG\/PCG20172\/NAT\/ATO\/00001\" target=\"_blank\" rel=\"noopener\">ATO: PCG 2017\/2<\/a>, Simplified transfer pricing record keeping options<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; <a href=\"https:\/\/www.ato.gov.au\/forms-and-instructions\/payg-withholding-from-interest-dividend-and-royalty-payments-to-non-residents-annual-report\" target=\"_blank\" rel=\"noopener\">ATO: PAYG withholding from interest, dividend and royalty payments to non-residents \u2014 annual report<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; <a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/super-for-employers\/payday-super\/paying-super-on-payday\/payment-deadlines-for-payday-super\" target=\"_blank\" rel=\"noopener\">ATO: Payment deadlines for Payday Super<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; <a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/hiring-and-paying-your-workers\/fringe-benefits-tax\/fbt-registration-lodgment-payment-and-reporting\/lodging-your-fbt-return-and-paying\" target=\"_blank\" rel=\"noopener\">ATO: Lodging your FBT return and paying<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;&nbsp;&nbsp;&nbsp; <a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/preparing-lodging-and-paying\/reports-and-returns\/due-dates-for-lodging-and-paying\/due-dates-by-topic\/global-and-domestic-minimum-tax-returns\" target=\"_blank\" rel=\"noopener\">ATO: Due dates for global and domestic minimum tax returns<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6587\u4ec5\u4e3a\u31d0\u822c\u6027\u8d44\u6599\uff0c\u4e0d\u6784\u6210\u9488\u5bf9\u4e2a\u522b\u60c5\u51b5\u7684\u5efa\u8bae\u3002\u672c\u6587\u53cd\u6620\u622a\u81f3<em>2026<\/em>\u5e74<em>10<\/em>\u6708<em>19<\/em>\u65e5\u7684\u6cd5\u5f8b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":11999,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1698],"tags":[],"class_list":["post-11990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1698","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\/11990","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=11990"}],"version-history":[{"count":2,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/11990\/revisions"}],"predecessor-version":[{"id":12013,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/11990\/revisions\/12013"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/11999"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=11990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=11990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=11990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}