{"id":2111,"date":"2020-03-11T01:31:22","date_gmt":"2020-03-10T14:31:22","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/14e73ac750\/"},"modified":"2025-02-17T22:13:20","modified_gmt":"2025-02-17T11:13:20","slug":"%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9a%e5%95%86%e5%93%81%e5%8f%8a%e6%9c%8d%e5%8a%a1%e7%a8%8e%ef%bc%88gst%ef%bc%89","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9a%e5%95%86%e5%93%81%e5%8f%8a%e6%9c%8d%e5%8a%a1%e7%a8%8e%ef%bc%88gst%ef%bc%89\/","title":{"rendered":"\u6fb3\u5927\u5229\u4e9a\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08GST\uff09"},"content":{"rendered":"\n<hr class=\"wp-block-separator\"\/>\n\n\n<div class=\"bpp-post-content\">\n<p><span style=\"color: #000000;\">\u6fb3\u5927\u5229\u4e9a\u7684\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u4e8e2000\u5e747\u67081\u65e5\u5f00\u59cb\u5f81\u6536\u3002\u5728\u6fb3\u6d32\uff0c\u7edd\u5927\u591a\u6570\u5e74\u8425\u4e1a\u989d\u8d85\u8fc7$75,000\u7684\u8425\u5229\u6027\u751f\u610f\u90fd\u5fc5\u987b\u6ce8\u518c\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u3002\u672c\u6587\u5c06\u4ece\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\u4e3a\u60a8\u6df1\u5ea6\u89e3\u6790<\/span><span style=\"color: #000000;\">\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u7684\u6ce8\u518c\u3001\u5e94\u7528\u4ee5\u53ca\u7533\u62a5\u8981\u6c42\u3002\u5305\u62ec<\/span><span style=\"color: #000000;\"><strong>\u4ec0\u4e48\u65f6\u5019\u9700\u8981\u6ce8\u518c\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\uff0c<\/strong><\/span><span style=\"color: #000000;\"><strong>\u6743\u8d23\u53d1\u751f\u5236\uff08Accrual Basis\uff09\u4e0e\u73b0\u91d1\u6536\u4ed8\u5236\uff08Cash Basis\uff09\u7684\u533a\u522b\uff0c<\/strong><\/span><span style=\"color: #000000;\"><strong>\u6ce8\u518c\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u90fd\u9700\u8981\u505a\u4ec0\u4e48\uff0c<\/strong><\/span><span style=\"color: #000000;\"><strong>\u54ea\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u514d\u7a0e\uff08GST-free) \uff0c<\/strong><\/span><span style=\"color: #000000;\"><strong>\u51c6\u5907\u5e76\u63d0\u4ea4Business Activity Statements (BAS)\uff0c <\/strong><\/span><span style=\"color: #000000;\"><strong>\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u7684\u8fd0\u884c\u6d41\u7a0b\uff0c <\/strong><\/span><span style=\"color: #000000;\"><strong>\u56de\u6eaf\uff08Backdate\uff09\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u6ce8\u518c\u65e5\u671f\u3002\u00a0<\/strong><\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>\n<h2 class=\"bpp-post-content\"><span style=\"color: #000000;\"><strong>1. \u4ec0\u4e48\u65f6\u5019\u9700\u8981\u6ce8\u518c\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\uff1f<\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u4ee5\u4e0b\u60c5\u51b5\u4e2d\uff0c\u60a8\u5fc5\u987b\u6ce8\u518c\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u5f53\u60a8\u7684\u751f\u610f\u6216\u4f01\u4e1a\u7684\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u8425\u4e1a\u989d\uff08\u603b\u6536\u5165\u51cf\u53bb\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff09\u8fbe\u5230\u6216\u8d85\u8fc7$75,000\u65f6\uff1b<\/span><\/li>\n<li><span style=\"color: #000000;\">\u5f53\u60a8\u5f00\u59cb\u4e00\u95e8\u65b0\u751f\u610f\uff0c\u5e76\u9884\u671f\u60a8\u7684\u8425\u4e1a\u989d\u5728\u8fd0\u8425\u7684\u7b2c\u4e00\u5e74\u4e2d\u8fbe\u5230\u6216\u8d85\u8fc7\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u89c4\u5b9a\u91d1\u989d\uff1b<\/span><\/li>\n<li><span style=\"color: #000000;\">\u5982\u679c\u60a8\u5df2\u5f00\u59cb\u8425\u4e1a\u5e76\u5df2\u7ecf\u8fbe\u5230\u4e86\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u8425\u4e1a\u989d\u7684\u89c4\u5b9a\u91d1\u989d;<\/span><\/li>\n<li><span style=\"color: #000000;\">\u5982\u679c\u60a8\u662f\u975e\u8425\u5229\u7ec4\u7ec7\uff0c\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u8425\u4e1a\u989d\u5230\u8fbe\u6216\u8d85\u8fc7\u6bcf\u5e74$150,000;<\/span><\/li>\n<li><span style=\"color: #000000;\">\u5f53\u60a8\u4e3a\u4e58\u5ba2\u63d0\u4f9b\u51fa\u79df\u8f66\u6216\u8c6a\u534e\u8f7f\u8f66\u51fa\u884c\uff08\u5305\u62ec\u5171\u4eab\u51fa\u884c\uff09\u670d\u52a1\u65f6\uff0c\u5219\u65e0\u8bba\u60a8\u7684\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u8425\u4e1a\u989d\u591a\u5c11\u90fd\u9700\u8981\u6ce8\u518c\u5546\u54c1\u670d\u52a1\u7a0e\uff1b<\/span><\/li>\n<li><span style=\"color: #000000;\">\u5982\u679c\u60a8\u60f3\u4e3a\u60a8\u7684\u751f\u610f\u6216\u4f01\u4e1a\u7533\u8bf7\u71c3\u6cb9\u7a0e\u62b5\u514d\u3002<\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #000000;\"><strong>2. \u6743\u8d23\u53d1\u751f\u5236\uff08Accrual Basis\uff09\u4e0e\u73b0\u91d1\u6536\u4ed8\u5236\uff08Cash Basis\uff09<\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u5728\u6ce8\u518c\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u65f6\uff0c\u4f1a\u8981\u6c42\u786e\u5b9a\u662f\u4ee5\u6743\u8d23\u53d1\u751f\u5236\uff08Accrual Basis\uff09\u8fd8\u662f\u4ee5\u73b0\u91d1\u6536\u4ed8\u5236\uff08Cash Basis\uff09\u7533\u62a5\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u6743\u8d23\u53d1\u751f\u5236\uff08Accrual Basis): <\/strong>\u7533\u62a5\u5468\u671f\u5185\u53d1\u751f\u7684\u4ea4\u6613\u90fd\u9700\u8981\u5728\u672c\u5468\u671f\u5185\u7533\u62a5\uff0c\u4e0e\u662f\u5426\u6536\u4ed8\u6b3e\u9879\u65e0\u5173\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u73b0\u91d1\u6536\u4ed8\u5236\uff08Cash Basis): <\/strong>\u7533\u62a5\u5468\u671f\u5185\u6536\u4ed8\u7684\u6240\u6709\u6b3e\u9879\u90fd\u9700\u8981\u5728\u672c\u5468\u671f\u5185\u7533\u62a5\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\">\u901a\u5e38\u6765\u8bf4\uff0c\u4ee5\u4e0a\u4e24\u79cd\u65b9\u5f0f\u4e0d\u4f1a\u5f71\u54cd\u5546\u54c1\u670d\u52a1\u7a0e\u7684\u5b9e\u9645\u6570\u989d\uff0c\u53ea\u4f1a\u5f71\u54cd\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u5b9e\u9645\u7684\u7533\u62a5\u6536\u4ed8\u65f6\u95f4\u3002<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-5403 size-large\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Goods-and-Services-Tax-\uff08GST\uff09-1024x683.jpg\" alt=\"\u6fb3\u5927\u5229\u4e9a\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08GST\uff09\" width=\"1024\" height=\"683\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Goods-and-Services-Tax-\uff08GST\uff09-1024x683.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Goods-and-Services-Tax-\uff08GST\uff09-300x200.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Goods-and-Services-Tax-\uff08GST\uff09-768x512.jpg 768w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Goods-and-Services-Tax-\uff08GST\uff09-391x260.jpg 391w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Goods-and-Services-Tax-\uff08GST\uff09.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2><span style=\"color: #000000;\"><strong>3. \u6ce8\u518c\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u90fd\u9700\u8981\u505a\u4ec0\u4e48\uff1f<\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u82e5\u60a8\u5df2\u8fdb\u884c\u6216\u9700\u8981\u8fdb\u884c\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u6ce8\u518c\uff1a<\/span><\/p>\n<ul class=\"list-paddingleft-2\">\n<li><span style=\"color: #000000;\">\u5728\u9500\u552e\u7ed9\u987e\u5ba2\u7684\u5e94\u7a0e\u5546\u54c1\u6216\u670d\u52a1\u7684\u4ef7\u683c\u4e2d\u5305\u542b\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\uff1b<\/span><\/li>\n<li><span style=\"color: #000000;\">\u82e5\u60a8\u6240\u552e\u7269\u54c1\u6216\u670d\u52a1\u514d\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST-free\uff09\u6216\u5df2\u6536\u8fdb\u9879\u7a0e\uff08input taxed\uff09\uff0c\u8bf7\u52ff\u5728\u4ef7\u683c\u4e2d\u5305\u542b\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\uff1b<\/span><\/li>\n<li><span style=\"color: #000000;\">\u4e00\u822c\u60c5\u51b5\u4e0b\uff0c\u82e5\u4e3a\u201c\u514d\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST-free\uff09\u201d\u6216\u5e94\u7a0e\u9500\u552e\u800c\u8fdb\u884c\u7684\u91c7\u8d2d\uff0c\u60a8\u53ef\u4ee5\u5c31\u91c7\u8d2d\u6210\u672c\u4e2d\u6240\u542b\u7684\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u7533\u9886\u62b5\u514d\u989d\u3002<\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #000000;\"><strong>4. \u54ea\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u514d\u7a0e\uff08GST-free) \uff1f<\/strong><\/span><\/h2>\n<ul class=\"list-paddingleft-2\">\n<li><span style=\"color: #000000;\">\u6700\u57fa\u672c\u3001\u672a\u52a0\u5de5\u7684\u98df\u54c1\uff08\u725b\u5976\u3001\u9e21\u86cb\uff09<\/span><\/li>\n<li><span style=\"color: #000000;\">\u90e8\u5206\u6559\u80b2\u57f9\u8bad\u670d\u52a1\u8d39\uff08\u4e2d\u5c0f\u5b66\u5b66\u8d39\uff09<\/span><\/li>\n<li><span style=\"color: #000000;\">\u90e8\u5206\u533b\u7597\u4fdd\u5065\u4ea7\u54c1\uff08\u533b\u7528\u53e3\u7f69\uff09<\/span><\/li>\n<li><span style=\"color: #000000;\">\u90e8\u5206\u6258\u513f\u670d\u52a1<\/span><\/li>\n<li><span style=\"color: #000000;\">\u51fa\u53e3\u81f3\u6fb3\u5927\u5229\u4e9a\u5883\u5916\u7684\u4ea7\u54c1\u53ca\u670d\u52a1<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<h2><span style=\"color: #000000;\"><strong>5. <\/strong><\/span><span style=\"color: #000000;\"><strong>\u51c6\u5907\u5e76\u63d0\u4ea4Business Activity Statements (BAS)<\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u5982\u679c\u751f\u610f\u6ce8\u518c\u4e86\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\uff0c\u90a3\u4e48\u9700\u8981\u51c6\u5907\u5e76\u63d0\u4ea4Business Activity Statements (BAS)\u3002\u6839\u636e\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\u8425\u4e1a\u989d\u7684\u6570\u989d\uff0cBAS\u9700\u8981\u6309\u7167\u6708\u5ea6\u3001\u5b63\u5ea6\u548c\u5e74\u5ea6\u8fdb\u884c\u7533\u62a5\u3002\u5728\u5e73\u65f6\u7ecf\u8425\u548c\u51c6\u5907BAS\u65f6\uff0c\u9700\u8981\u4fdd\u7559\u76f8\u5173\u7684\u7a0e\u52a1\u53d1\u7968\uff08Tax invoice\uff09\uff0c\u4f5c\u4e3a\u8bb0\u8d26\u548c\u5546\u54c1\u670d\u52a1\u7a0e\u7533\u62a5\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<h2><span style=\"color: #000000;\"><strong>6. \u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u7684\u8fd0\u884c\u6d41\u7a0b<\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u7b80\u5355\u6765\u8bf4\uff0c\u5728\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u4ece\u5ba2\u6237\u90a3\u8fb9<strong>\u6536\u53d6\u5230\u7684\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09<\/strong>\uff0c\u9700\u8981\u6682\u65f6\u4fdd\u7ba1\u5e76\u5728\u7533\u62a5BAS\u540e\u652f\u4ed8\u7ed9ATO\uff1b\u5728\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u5728\u4f9b\u5e94\u5546\u90a3\u8fb9<strong>\u652f\u4ed8\u7684\u5546\u54c1\u4e0e\u6d88\u8d39\u7a0e\uff08GST\uff09<\/strong>\uff0c\u53ef\u4ee5\u7533\u8bf7\u5728\u7533\u62a5BAS\u540e\u4eceATO\u9000\u8fd8\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\">\u5982\u679c\uff0c<strong>\u6536\u53d6\u5230\u7684\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09<\/strong>\u5927\u4e8e<strong>\u652f\u4ed8\u7684\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09<\/strong>\uff0c\u90a3\u4e48\u9700\u8981\u5411ATO\u8865\u4ea4\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\uff1b\u5982\u679c\uff0c<strong>\u6536\u53d6\u5230\u7684\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09<\/strong>\u5c0f\u4e8e<strong>\u652f\u4ed8\u7684\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09<\/strong>\uff0c\u90a3\u4e48\u53ef\u4ee5\u83b7\u5f97ATO\u9000\u8fd8\u7684\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<h2><span style=\"color: #000000;\"><strong>7. \u56de\u6eaf\uff08Backdate\uff09\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u6ce8\u518c\u65e5\u671f<\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u60a8\u53ef\u4ee5\u7533\u8bf7\u56de\u6eaf\u6ce8\u518c\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u7684\u6ce8\u518c\u65e5\u671f\u3002\u5bf9\u4e8e2012\u5e747\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u7eb3\u7a0e\u671f\u95f4\uff0c\u56de\u6eaf\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u6ce8\u518c\u65e5\u671f\u6700\u591a\u53ea\u80fd\u56de\u6eaf\u56db\u5e74\u3002\u8fd9\u610f\u5473\u7740\uff0c\u9664\u975e\u5b58\u5728\u6b3a\u8bc8\u6216\u9003\u7a0e\u60c5\u51b5\uff1a<\/span><\/p>\n<ul class=\"list-paddingleft-2\">\n<li><span style=\"color: #000000;\">\u6211\u4eec\u4e0d\u80fd\u5c06\u60a8\u7684\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u6ce8\u518c\u65e5\u671f\u56de\u6eaf\u56db\u5e74\u4ee5\u4e0a<\/span><\/li>\n<li><span style=\"color: #000000;\">\u60a8\u672a\u88ab\u8981\u6c42\u5728\u8be5\u65e5\u671f\u4e4b\u524d\u6ce8\u518c\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u6211\u4eec\u5728\u4e4b\u524d\u7684\u6587\u7ae0\u4e2d\u6709\u5199\u5230\u5173\u4e8e\u5e2e\u52a9\u4e24\u4f4d\u505a\u8fdb\u51fa\u53e3\u4e1a\u52a1\u7684\u5ba2\u6237\u8be6\u7ec6\u5206\u6790\u5173\u4e8e\u5546\u54c1\u670d\u52a1\u7a0e\u662f\u5426\u5e94\u8be5\u6ce8\u518c\uff0c\u662f\u5426\u9700\u8981\u5411\u5ba2\u4eba\u6536\u53d6\u7b49\u95ee\u9898\uff0c\u5982\u679c\u60a8\u5bf9\u76f8\u5173\u6587\u7ae0\u611f\u5174\u8da3\uff0c\u53ef\u4ee5\u70b9\u51fb\u4e0b\u65b9\u56fe\u7247\u67e5\u770b\u8be5\u6587\u7ae0<\/span><\/p>\n<p><a href=\"https:\/\/mnygroup.com.au\/%e8%bf%9b%e5%87%ba%e5%8f%a3%e7%94%9f%e6%84%8f%e7%9a%84gst\/\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-5407 size-full aligncenter\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/GST-of-export-business.jpg\" alt=\"GST of export business\" width=\"1000\" height=\"205\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/GST-of-export-business.jpg 1000w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/GST-of-export-business-300x62.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/GST-of-export-business-768x157.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/mnygroup.com.au\/%e8%bf%9b%e5%87%ba%e5%8f%a3%e7%94%9f%e6%84%8f%e7%9a%84gst\/\">\u51fa\u53e3\u751f\u610f\u7684GST\uff08\u6d88\u8d39\u7a0e\uff09\u76f8\u5173Case\uff08\u6848\u4f8b\uff09\u5206\u4eab<\/a><\/p>\n<h2 style=\"text-align: center;\"><a href=\"https:\/\/mnygroup.com.au\/%e6%b7%b1%e5%85%a5%e8%a7%a3%e8%af%bb%e4%bb%a3%e4%bb%98%e8%b4%a6%e4%b8%ad%e7%9a%8410gst%e6%98%af%e5%90%a6%e5%8f%af%e4%bb%a5%e4%bb%8eato%e9%80%80%e5%9b%9e\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5405\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Can-the-GST-in-the-agent-payment-be-refunded-from-ATO-1024x309.jpg\" alt=\"Can the GST in the agent payment be refunded from ATO\" width=\"974\" height=\"294\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Can-the-GST-in-the-agent-payment-be-refunded-from-ATO-1024x309.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Can-the-GST-in-the-agent-payment-be-refunded-from-ATO-300x90.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Can-the-GST-in-the-agent-payment-be-refunded-from-ATO-768x231.jpg 768w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Can-the-GST-in-the-agent-payment-be-refunded-from-ATO.jpg 1072w\" sizes=\"auto, (max-width: 974px) 100vw, 974px\" \/><\/a><\/h2>\n<p style=\"text-align: center;\"><a href=\"https:\/\/mnygroup.com.au\/%e6%b7%b1%e5%85%a5%e8%a7%a3%e8%af%bb%e4%bb%a3%e4%bb%98%e8%b4%a6%e4%b8%ad%e7%9a%8410gst%e6%98%af%e5%90%a6%e5%8f%af%e4%bb%a5%e4%bb%8eato%e9%80%80%e5%9b%9e\/\">\u6df1\u5165\u89e3\u8bfb\u4ee3\u4ed8\u8d26\u4e2d\u7684GST\u662f\u5426\u53ef\u4ee5\u4eceATO\u9000\u56de<\/a><\/p>\n<p><span style=\"color: #000000; font-size: 17px;\"><span style=\"font-family: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; font-size: 14px; letter-spacing: 0.544px; background-color: #ffffff; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><em style=\"max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u672c\u6587\u6240\u6d89<\/em><\/span><\/span><span style=\"color: #000000; font-size: 17px;\"><span style=\"font-family: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; font-size: 14px; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><em style=\"max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u53ca\u7684\u76f8\u5173\u8d44\u6599:\u00a0<\/em><\/span><\/span><\/p>\n<p><span style=\"color: #000080;\"><em><a style=\"color: #000080;\" href=\"https:\/\/www.legislation.gov.au\/Details\/C2017C00218\/Controls\/\" target=\"_blank\" rel=\"noopener\">A New Tax System ( Goods and Services Tax) Act 1999<\/a><\/em><\/span><\/p>\n<p><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/www.ato.gov.au\/business\/gst\/\" target=\"_blank\" rel=\"noopener\"><em>Goods and <span style=\"font-size: 17.28px;\">services <\/span>tax (GST)<\/em><\/a><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u6fb3\u5927\u5229\u4e9a\u7684\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u4e8e2000\u5e747\u67081\u65e5\u5f00\u59cb\u5f81\u6536\u3002\u5728\u6fb3\u6d32\uff0c\u7edd\u5927\u591a\u6570\u5e74\u8425\u4e1a\u989d\u8d85\u8fc7$75,000\u7684\u8425\u5229\u6027\u751f\u610f\u90fd\u5fc5\u987b\u6ce8\u518c\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\uff08GST\uff09\u3002<\/p>\n","protected":false},"author":4,"featured_media":5403,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1694],"tags":[1441],"class_list":["post-2111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1694","tag-gst","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\/2111","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=2111"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2111\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/5403"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=2111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=2111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=2111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}