{"id":2075,"date":"2020-03-11T01:18:06","date_gmt":"2020-03-10T14:18:06","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/6916f750b1\/"},"modified":"2025-02-01T15:29:46","modified_gmt":"2025-02-01T04:29:46","slug":"%e9%80%81%e7%bb%99%e5%ae%a2%e6%88%b7%e7%9a%84%e5%9c%a3%e8%af%9e%e7%a4%bc%e7%89%a9%e6%8a%b5%e7%a8%8e%e7%bb%86%e5%88%99","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e9%80%81%e7%bb%99%e5%ae%a2%e6%88%b7%e7%9a%84%e5%9c%a3%e8%af%9e%e7%a4%bc%e7%89%a9%e6%8a%b5%e7%a8%8e%e7%bb%86%e5%88%99\/","title":{"rendered":"\u9001\u7ed9\u5ba2\u6237\u7684\u5723\u8bde\u793c\u7269\u62b5\u7a0e\u7ec6\u5219"},"content":{"rendered":"
\n

\u4f5c\u4e3a\u6fb3\u5927\u5229\u4e9a\u91cd\u5927\u7684\u8282\u65e5\uff0c\u4e00\u5e74\u4e00\u5ea6\u7684\u5723\u8bde\u8282\u5373\u5c06\u6765\u4e34\u3002\u4e0d\u5c11\u516c\u53f8\u90fd\u4f1a\u5728\u5723\u8bde\u8282\u671f\u95f4\uff0c\u9001\u7ed9\u5ba2\u6237\u4e00\u4efd\u7cbe\u5fc3\u51c6\u5907\u7684\u5723\u8bde\u793c\u7269\u3002\u8d60\u9001\u5723\u8bde\u793c\u7269\u4e0d\u4ec5\u4ee3\u8868\u611f\u8c22\u5ba2\u6237\u7684\u7406\u89e3\u4e0e\u652f\u6301\uff0c\u66f4\u53ef\u4ee5\u7ef4\u62a4\u4e0e\u5ba2\u6237\u4e4b\u95f4\u7684\u826f\u597d\u5173\u7cfb\u3002<\/p>\n

\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf\u548cMNY Group\u4e5f\u5728\u6b64\u611f\u8c22\u5927\u5bb6\u5bf9\u6211\u4eec\u7684\u652f\u6301\uff0c\u6211\u4eec\u4f1a\u5728\u672a\u6765\u4e3a\u5927\u5bb6\u63d0\u4f9b\u66f4\u4f18\u8d28\u7684\u8d22\u52a1&\u7a0e\u52a1\u77e5\u8bc6\u3002\u90a3\u4e48\u5c31\u4ee5\u672c\u6587\u4f5c\u4e3a\u6211\u4eec\u7684\u5723\u8bde\u793c\u7269\uff0c\u9001\u7ed9\u6b63\u5728\u9605\u8bfb\u672c\u6587\u7684\u60a8\u5427\uff01<\/p>\n

\u6839\u636e\u6fb3\u6d32\u7a0e\u6cd5ITAA 1997 s8-1\u00a0<\/em>\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u9001\u51fa\u4e00\u4efd\u793c\u7269\u7ed9\u4ee5\u524d\u6216\u73b0\u6709\u7684\u5ba2\u6237<\/strong>\uff0c\u4ee5\u4fbf\u53ef\u4ee5\u8ba9\u4ed6\u4eec\u5e2e\u60a8\u4ecb\u7ecd\u66f4\u591a\u5ba2\u4eba\uff0c\u8d5a\u53d6\u66f4\u591a\u7684\u6536\u5165\uff0c\u90a3\u4e48\u8d2d\u4e70\u8be5\u4efd\u793c\u7269\u7684\u82b1\u9500\u662f\u53ef\u4ee5\u62b5\u6263\u7684\u3002<\/p>\n

\u4e0b\u9762\u662f\u4e00\u4e9b\u793c\u7269\u62b5\u7a0e\u7ec6\u5219:<\/h4>\n

\u6839\u636e\u7a0e\u52a1\u88c1\u5b9a\u00b9<\/span>\u4ee5\u4e0b\u4f8b\u5916\u4e0d\u53ef\u62b5\u6263\uff1a<\/strong><\/p>\n

    \n
  • \u8be5\u793c\u7269\u7684\u5c5e\u6027\u662f\u8d44\u4ea7\uff08Capital Nature\uff09<\/li>\n<\/ul>\n

    \u6bd4\u5982\u8d60\u9001\u7ed9\u5ba2\u6237\u4e00\u5957\u5bb6\u5177\u6216\u4e00\u8f86\u65b0\u8f66\uff0c \u8fd9\u4e9b\u82b1\u8d39\u662f\u4e0d\u80fd\u62b5\u6263\u7684\u3002<\/p>\n

      \n
    • \u8be5\u793c\u7269\u4e0d\u80fd\u548c\u8d5a\u53d6\u975e\u7eb3\u7a0e\u6536\u5165<\/strong>\u76f8\u5173<\/li>\n
    • \u6216\u8005\u5176\u4ed6\u7a0e\u6cd5\u76f8\u5173\u89c4\u5b9a\u8be5\u652f\u51fa\u4e0d\u53ef\u62b5\u6263<\/li>\n<\/ul>\n
        \n
      1. \u8be5\u793c\u7269\u662f\u5411\u6d77\u5916\u5b98\u5458\uff08Foreign Officials\uff09\u00b2<\/span><\/strong>\u6216\u516c\u804c\u5b98\u5458\uff08Public Officials\uff09\u00b3<\/span>\u884c\u8d3f\uff1b<\/li>\n
      2. \u8be5\u793c\u7269\u88ab\u5b9a\u4e49\u4e3a\u5a31\u4e50\u6027\u8d28\uff08Entertainment\uff09\u2074<\/span>\uff0c\u6bd4\u5982\u6f14\u5531\u4f1a\u95e8\u7968\uff0c\u6a44\u6984\u7403\u6bd4\u8d5b\u7684\u95e8\u7968\uff0c \u6d77\u5916\u5ea6\u5047\u7b49\u7b49\u3002<\/li>\n
      3. \u8be5\u793c\u7269\u4e0d\u80fd\u88ab\u89c6\u4e3a\u662f\u9884\u4ed8\u6b3e\uff08Prepayment\uff09\u2075<\/span>\u3002<\/li>\n<\/ol>\n

        \u4e3e\u4e2a\u4f8b\u5b50\uff1a<\/p>\n

        Julia\u6b63\u5728\u7ecf\u8425\u4e00\u95f4\u88c5\u4fee\u516c\u53f8\u3002\u5979\u9001\u7ed9\u4e86\u4e00\u4f4d\u5728\u53bb\u5e74\u5b8c\u6210\u88c5\u4fee\u7684\u5ba2\u6237\u4e00\u74f6\u9999\u69df\u3002Julia\u7684\u671f\u671b\u662f\u793c\u7269\u53ef\u4ee5\u5e2e\u5979\u62ff\u5230\u5ba2\u6237\u672a\u6765\u7684\u4e1a\u52a1\uff0c\u6216\u8005\u6709\u52a9\u4e8e\u5ba2\u6237\u628a\u4ed6\u7684\u516c\u53f8\u63a8\u8350\u7ed9\u522b\u4eba\u3002\u5c3d\u7ba1\u6731\u8389\u5a05\u4e0e\u5ba2\u6237\u76f8\u5904\u5f97\u5f88\u597d\uff0c\u4f46\u793c\u7269\u5e76\u975e\u51fa\u4e8e\u4e2a\u4eba\u539f\u56e0\u800c\u8d60\u9001\uff0c\u4e5f\u4e0d\u5177\u6709\u79c1\u4eba\u7279\u5f81\u3002\u9999\u69df\u7684\u652f\u51fa\u5e76\u6ca1\u6709\u8d44\u4ea7\u5c5e\u6027\uff0c\u56e0\u6b64Julia\u6709\u6743\u6839\u636eITAA 1997 s8-1\u00a0<\/em>\u8fdb\u884c\u7a0e\u52a1\u62b5\u6263\u3002<\/p>\n

        \"\u793c\u7269\u62b5\u7a0e\"<\/p>\n

        \u603b\u7684\u6765\u8bf4\uff0c\u9001\u793c\u7269\u7ed9\u5ba2\u6237\u9700\u8981\u5177\u6709\u5076\u7136\u6027<\/strong>\uff0c\u4e5f\u5c31\u662f\u5076\u5c14\u4e00\u6b21\uff0c\u5e76\u4e14\u8be5\u793c\u7269\u7684\u4ef7\u503c\u76f8\u5bf9\u8f83\u4f4e\uff0c\u6bd4\u5982\u8bf4\uff0c\u4e00\u74f6\u9999\u69df\uff0c\u4e00\u4e2a\u5723\u8bde\u8282\u76f8\u6846\uff0c\u4e00\u675f\u9c9c\u82b1\u7b49\u90fd\u662f\u6bd4\u8f83\u597d\u7684\u793c\u7269\u3002<\/p>\n

        Disclaimer<\/strong><\/span><\/p>\n

        \u672c\u6587\u5185\u5bb9\u548c\u6750\u6599\u4ec5\u4f9b\u60a8\u53c2\u8003\uff0c\u4e0d\u6784\u6210\u4efb\u4f55\u7a0e\u52a1\/\u4f1a\u8ba1\u610f\u89c1\u6216\u5efa\u8bae\uff1b<\/span><\/p>\n

        \u7531\u4e8e\u60c5\u51b5\u5404\u4e0d\u76f8\u540c\uff0c\u8bf7\u52ff\u6839\u636e\u672c\u6587\u7684\u5185\u5bb9\u91c7\u53d6\u884c\u52a8\uff0c\u60a8\u5e94\u54a8\u8be2\u4e13\u4e1a\u7684\u4f1a\u8ba1\u5e08\uff1b<\/span><\/p>\n

        \u672a\u7ecf\u6211\u4eec\u4e66\u9762\u540c\u610f\uff0c\u8bf7\u52ff\u5c06\u6b64\u5185\u5bb9\u7684\u5168\u90e8\u6216\u4e00\u90e8\u5206\u7684\u4fe1\u606f\u548c\u8d44\u6599\u8fdb\u884c\u590d\u5236\u3001\u4fee\u6539\u3001\u5206\u53d1\u3001\u518d\u7248\u3001\u91cd\u53d1\u3001\u5c55\u793a\u6216\u6f14\u793a\u3002<\/span><\/p>\n

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

        [1]<\/span> Tax Determination 2016\/14<\/span><\/span><\/em><\/p>\n

        [1]<\/span> section 26-52 of the ITAA 1997<\/span><\/em><\/p>\n

        [1]<\/span> section 26-53 of the ITAA 1997<\/span><\/em><\/p>\n

        [1]<\/span>\u6839\u636e<\/span>section 32-5 of the ITAA 1997\uff0c\u63d0\u4f9b\u98df\u7269\uff0c\u996e\u54c1\uff0c\u6216\u5176\u4ed6\u5a31\u4e50\u6d88\u9063\u6d3b\u52a8\u4f8b\u5982\u95e8\u7968\uff0c\u5047\u671f\u76f8\u5173\u7684\u8d39\u7528\u7b49\u3002<\/span><\/span><\/em><\/p>\n

        [1]<\/span> Subdivision H or Division 3 of Part III of the Income TaxAssessment Act 1936<\/span><\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":2076,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1698],"tags":[],"class_list":["post-2075","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\/2075","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=2075"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2075\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/2076"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=2075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=2075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=2075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}