{"id":2069,"date":"2020-03-11T01:17:22","date_gmt":"2020-03-10T14:17:22","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/db6a9277d1\/"},"modified":"2025-02-18T21:52:39","modified_gmt":"2025-02-18T10:52:39","slug":"%e7%bb%86%e5%88%86%e8%a1%8c%e4%b8%9a%e7%9a%84%e6%8a%a5%e7%a8%8e%e5%b0%8f%e7%9f%a5%e8%af%86-%e6%88%bf%e4%ba%a7%e7%bb%8f%e7%ba%aa%e4%ba%bareferral-fee%e6%8a%b5%e6%89%a3","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e7%bb%86%e5%88%86%e8%a1%8c%e4%b8%9a%e7%9a%84%e6%8a%a5%e7%a8%8e%e5%b0%8f%e7%9f%a5%e8%af%86-%e6%88%bf%e4%ba%a7%e7%bb%8f%e7%ba%aa%e4%ba%bareferral-fee%e6%8a%b5%e6%89%a3\/","title":{"rendered":"\u7ec6\u5206\u884c\u4e1a\u7684\u62a5\u7a0e\u5c0f\u77e5\u8bc6 \u2013 \u623f\u4ea7\u7ecf\u7eaa\u4ebaReferral Fee\u62b5\u6263"},"content":{"rendered":"
\n

Referral Fee\u62b5\u6263\u8be5\u5982\u4f55\u8fdb\u884c<\/h2>\n

\u6700\u8fd1\u6211\u4eec\u6536\u5230\u5f88\u591a\u4ece\u4e8b\u623f\u4ea7\u7ecf\u7eaa\u884c\u4e1a<\/strong>\u5ba2\u6237\u7684\u8be2\u95ee\uff0c\u4e3b\u8981\u662f\u5173\u4e8e\u652f\u4ed8\u7ed9\u7b2c\u4e09\u65b9\u7684\u4ecb\u7ecd\u8d39<\/strong>\uff08Referral Fee\uff09\u8be5\u5982\u4f55\u8fdb\u884c\u62b5\u6263\u7684\u95ee\u9898\u3002\u6211\u4eec\u5c31\u4ee5\u672c\u6587\u5e2e\u52a9\u60a8\u7406\u6e05\u601d\u8def\u3002<\/p>\n

\"Referral<\/p>\n

\u5f88\u591a\u884c\u4e1a\u5176\u5b9e\u90fd\u6709\u4e00\u6761\u4e1a\u5185\u7684\u4e0d\u6210\u6587\u7684\u5c0f\u89c4\u5219\uff0c\u901a\u5e38\u5c31\u662f\u4ecb\u7ecd\u4eba\u5411\u9500\u552e\u4ecb\u7ecd\u4e86\u5ba2\u4eba\uff0c\u5728\u9500\u552e\u4e0e\u8be5\u5ba2\u4eba\u8fbe\u6210\u4ea4\u6613\u4e4b\u540e\uff0c\u4f1a\u6709\u4e00\u5b9a\u6570\u989d\u7684\u4ecb\u7ecd\u8d39\u7ed9\u5230\u4ecb\u7ecd\u4eba\u3002\u672c\u6587\u5c31\u4ee5\u6700\u5e38\u89c1\u7684\u623f\u5730\u4ea7\u884c\u4e1a\u4e3a\u4f8b\uff0c\u4f5c\u4e3a\u4e00\u540d\u623f\u4ea7\u7ecf\u7eaa\u4eba\uff08Real Estate Agent\uff09\uff0c\u5982\u4f55\u5c06\u56de\u9988\u7ed9\u4ecb\u7ecd\u4eba\u7684\u4ecb\u7ecd\u8d39\uff0c\u5728\u8d22\u5e74\u672b\u62a5\u7a0e\u4e2d\u7533\u8bf7\u7a0e\u52a1\u62b5\u6263\u3002<\/p>\n

<\/h3>\n

\u7a0e\u52a1\u5c40\u5728\u7a0e\u52a1\u88c1\u5b9a\uff08Tax Ruling) 98\/6\u00a0<\/em>\u4e2d\u660e\u786e\u8868\u793a\uff0c\u8fd9\u7b14\u8d39\u7528\u901a\u5e38\u662f\u53ef\u4ee5\u62b5\u6263\u7684\u3002\u4f46\u662f\u8981\u6ee1\u8db3\u5982\u4e0b\u51e0\u70b9\u8981\u6c42\u00b9<\/span>\uff1a<\/p>\n

\u2460\u5728\u62b5\u6263\u652f\u4ed8\u51fa\u53bb\u7684\u4ecb\u7ecd\u8d39\u4e4b\u524d\uff0c\u7eb3\u7a0e\u4eba\uff08\u623f\u4ea7\u7ecf\u7eaa\u4eba\uff09\u9700\u8981\u6709\u9500\u552e\u4f63\u91d1\uff08Commission\uff09\u7684\u6536\u5165\u00b2<\/span><\/strong>\u3002\u5982\u679c\u8be5\u623f\u4ea7\u7ecf\u7eaa\u4eba\u7684\u6536\u5165\u6765\u6e90\u4ec5\u662f\u56fa\u5b9a\u5de5\u8d44\uff0c\u4e0d\u5305\u62ec\u4ea4\u6613\u7684\u4f63\u91d1\uff0c\u90a3\u4e48\u652f\u4ed8\u51fa\u53bb\u7684\u4ecb\u7ecd\u8d39\u662f\u4e0d\u53ef\u4ee5\u62b5\u6263\u7684\u00a0\u00b3<\/span>\u3002\u00a0<\/span><\/p>\n

\u2461\u7eb3\u7a0e\u4eba\uff08\u623f\u4ea7\u7ecf\u7eaa\u4eba\uff09\u6240\u652f\u4ed8\u51fa\u53bb\u7684\u4ecb\u7ecd\u8d39\u53ef\u4ee5\u662f\u5728\u8c08\u6210\u751f\u610f\u4e4b\u524d\uff0c\u4e5f\u53ef\u4ee5\u662f\u5728\u8c08\u6210\u751f\u610f\u540e\u3002\u4f46\u662f\u5982\u679c\u4ecb\u7ecd\u4eba\u548c\u7eb3\u7a0e\u4eba\uff08\u623f\u4ea7\u7ecf\u7eaa\u4eba\uff09\u7684\u5173\u7cfb\u662f\u670b\u53cb\uff0c\u4eb2\u621a\u6216\u5229\u76ca\u76f8\u5173\u7684\u4f19\u4f34\uff08Friends, relatives or associates\uff09\uff0c\u90a3\u4e48\u9700\u8981\u7eb3\u7a0e\u4eba\u80fd\u6e05\u6670\u7684\u8bc1\u660e\u8be5\u7b14\u8d39\u7528\u548c\u5356\u51fa\u67d0\u5957\u623f\u4ea7\u76f8\u5173<\/strong>\uff0c\u624d\u53ef\u4ee5\u7533\u8bf7\u62b5\u6263\u3002<\/p>\n

*\u9700\u8981\u6ce8\u610f\u7684\u662f:<\/strong><\/h3>\n
    \n
  • \u5728\u4efb\u4f55\u60c5\u51b5\u4e0b\uff0c\u98df\u54c1\u3001\u996e\u54c1\u4ee5\u53ca\u5a31\u4e50\u6d3b\u52a8\u7684\u76f8\u5173\u8d39\u7528\uff0c\u6839\u636e\u5173\u4e8e\u5a31\u4e50\u8d39\u7528\u7684\u89c4\u5b9a\uff08Provision of Entertainment\uff09\u2074<\/span>\uff0c\u4e0d\u53ef\u62b5\u6263\u3002<\/li>\n<\/ul>\n
      \n
    • \u8d85\u8fc7$300\u4ee5\u4e0a\u7684\u62b5\u6263\u9700\u8981\u4e66\u9762\u8bc1\u660e\uff08Written Evidences\uff09\uff0c\u540c\u65f6\u89e3\u91ca\u4ecb\u7ecd\u8d39\u7684\u8ba1\u7b97\u65b9\u5f0f\u2075<\/span>\u3002<\/li>\n<\/ul>\n

      \u5f53\u7136\uff0c\u4e5f\u6709\u4e00\u4e9b\u623f\u4ea7\u7ecf\u7eaa\u4eba\u7684\u6536\u5165\u5305\u542b\u7684\u662f\u56fa\u5b9a\u6536\u5165\u548cABN\u7684\u5f62\u5f0f\u652f\u4ed8\u7684\u4f63\u91d1<\/strong>\uff0c\u90a3\u4e48\u5c31\u4e0d\u80fd\u591f\u7b26\u5408\u8be5\u9879\u7a0e\u52a1\u88c1\u5b9a\u3002<\/strong>\u4f46\u8fd9\u4e0d\u4ee3\u8868\u8fd9\u8be5\u9879\u8d39\u7528\u4e0d\u53ef\u62b5\u6263\uff0c\u5177\u4f53\u7684\u62b5\u6263\u4e8b\u5b9c\u53ef\u5728\u7b26\u5408ABN\u7684\u76f8\u5173\u7a0e\u6cd5\u53ca\u7a0e\u52a1\u88c1\u5b9a\u7684\u524d\u63d0\u4e0b\u5728ABN\u4e2d\u8fdb\u884c\u62b5\u6263\uff0c\u6b22\u8fce\u7559\u8a00\u6216\u626b\u7801\u54a8\u8be2\u3002<\/p>\n

      \u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u5173\u8d44\u6599<\/span><\/em><\/p>\n

      [1]<\/span> Tax Ruling 98\/6 s183<\/em><\/span><\/p>\n

      [2]<\/span> Effective Cause Test: Moneywood Pty Ltd v Salamon Nominees Pty Ltd(2001) NSW ConvR 55-978.<\/em><\/span><\/p>\n

      [3]<\/span>Tax Ruling 98\/6Paragraph 215, Commissioner conducting Test Case Program for Law Clarificationfor such cases.\u00a0<\/em><\/span><\/p>\n

      [4]<\/span>\u5305\u62ec\uff1a<\/span><\/em>S32 \u2013 5 IncomeTax Assessment Act 1997\uff0c<\/span>TR 97\/17 and TD 94\/55<\/em><\/span><\/p>\n

      [5]<\/span> Tax Ruling 97\/14<\/em><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":2070,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1698],"tags":[],"class_list":["post-2069","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\/2069","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=2069"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2069\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/2070"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=2069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=2069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=2069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}