{"id":3777,"date":"2020-10-01T12:39:15","date_gmt":"2020-10-01T02:39:15","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/?p=3777"},"modified":"2025-02-17T20:55:38","modified_gmt":"2025-02-17T09:55:38","slug":"jobkeeper-extension-%e6%9b%bf%e4%bb%a3%e6%b5%8b%e8%af%95","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/jobkeeper-extension-%e6%9b%bf%e4%bb%a3%e6%b5%8b%e8%af%95\/","title":{"rendered":"JobKeeper Extension – \u66ff\u4ee3\u6d4b\u8bd5"},"content":{"rendered":"

ATO\u66f4\u65b0JobKeeper Extension \u66ff\u4ee3\u6d4b\u8bd5\uff08Alternative Test\uff09<\/strong><\/h2>\n

ATO\u4e8e\u8fd1\u65e5\u66f4\u65b0\u4e86JobKeeper\u66ff\u4ee3\u6d4b\u8bd5\u7684\u8981\u6c42\u3002Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules (No. 2)<\/a> 2020 \u4e8e9\u670822\u65e5\u6b63\u5f0f\u751f\u6548\uff0c<\/p>\n

Basic Test:<\/strong><\/h3>\n

\u7533\u8bf72020\u5e749\u670828\u65e5 \u2013 2021\u5e741\u67083\u65e5\u671f\u95f4JobKeeper Extension Payment\uff0c<\/p>\n

\u8981\u6c42\u5c062020\u5e747-9\u6708\u5b9e\u9645GST\u8425\u4e1a\u989d\u4e0e\u53bb\u5e74\u540c\u671f\uff082019\u5e747-9\u6708\uff09\u8fdb\u884c\u5bf9\u6bd4\u3002<\/p>\n

\u7533\u8bf72021\u5e741\u67084\u65e5 \u2013 2021\u5e743\u670828\u65e5\u671f\u95f4JobKeeper extension Payment\uff0c<\/p>\n

\u8981\u6c42\u5c062020\u5e7410-12\u6708\u5b9e\u9645GST\u8425\u4e1a\u989d\u53bb\u5e74\u540c\u671f\uff082019\u5e7410-12\u6708\uff09\u8fdb\u884c\u5bf9\u6bd4\u3002<\/p>\n

\u6ce8\uff1aGST\u8425\u4e1a\u989d\u5305\u542b\u67d0\u4e9bGST-Free\u6536\u5165\uff0c\u4f46\u4e0d\u5305\u542b\u653f\u5e9c\u63d0\u4f9b\u7684\u8865\u52a9\u3002<\/p>\n

\u53ea\u6709\u5f53\u57fa\u672c\u6d4b\u8bd5\uff08Basic Test\uff09\u7684\u6761\u4ef6\u4e0d\u9002\u5408\u7684\u60c5\u51b5\u4e0b\uff0c\u624d\u80fd\u5bfb\u6c42\u4f7f\u7528\u66ff\u4ee3\u6d4b\u8bd5\u3002\u5176\u4f7f\u7528\u7684\u4e3b\u8981\u539f\u5219\u662f\u7528\u4e0d\u540c\u7684\u65b9\u6cd5\u89c4\u5b9a\u201c\u5bf9\u6bd4\u65f6\u95f4\u6bb5\u201d\u3002\u4e0d\u540c\u7684\u60c5\u51b5\u9002\u7528\u4e0d\u540c\u7c7b\u522b\u7684\u6d4b\u8bd5\u3002ATO\u516c\u5e03\u7684\u89c4\u5b9a\u63d0\u4f9b\u4e867\u79cd\u9002\u7528\u6761\u4ef6\u3002<\/strong><\/p>\n

\"JobKeeper<\/p>\n

\u751f\u610f\u4e8e10\u67081\u65e5\uff08\u542b\u5f53\u65e5\uff09\u5f00\u59cb\u7ecf\u8425\uff1a<\/strong><\/h3>\n

\u7531\u4e8e\u65e0\u6cd5\u4f7f\u75282019\u5e749\u6708\u5b63\u5ea6\u7684\u6570\u636e\u4e0e2020\u5e749\u6708\u5b63\u5ea6\u7684\u6570\u636e\u8fdb\u884c\u5bf9\u6bd4\uff0c\u5219\u751f\u610f\u53ef\u4f7f\u7528\u8fd9\u4e2a\u66ff\u4ee3\u6d4b\u8bd5\u3002\u8be5\u79cd\u60c5\u51b5\u4e0b\u53c8\u5206\u4e3a\u4e24\u79cd\u60c5\u51b5\u8fdb\u884c\u8fd0\u7b97\uff1a<\/p>\n

\u66ff\u4ee3\u6d4b\u8bd51a\uff1a\u751f\u610f\u4e8e2020\u5e742\u67081\u65e5\uff08\u4e0d\u542b\u5f53\u65e5\uff09\u4e4b\u524d\u5f00\u59cb\u8fd0\u8425<\/section>\n
\u66ff\u4ee3\u6d4b\u8bd51b\uff1a\u751f\u610f\u4e8e2020\u5e742\u67081\u65e5\uff08\u542b\u5f53\u65e5\uff09\u4e4b\u540e\uff0c\u4f46\u662f\u4e8e3\u67081\u65e5\u524d\u5f00\u59cb\u8fd0\u8425\u3002<\/section>\n

\u66ff\u4ee3\u6d4b\u8bd51a\uff1a\u81ea\u751f\u610f\u5f00\u59cb\u8fd0\u8425\u8d77\uff0c\u4f7f\u7528\u6574\u6708\u7684GST\u8425\u4e1a\u989d\u6570\u636e\u8ba1\u7b97\u6bcf\u6708\u5e73\u5747GST\u8425\u4e1a\u989d\uff08average monthly current GST turnover\uff09\u518d\u4e58\u4ee53\uff0c\u5f97\u51fa\u5bf9\u6bd4\u6570\u636e\u5e76\u4e0e2020\u5e749\u6708\u5b63\u5ea6\u8fdb\u884c\u5bf9\u6bd4\u3002<\/p>\n

\u4e3e\u4f8b\uff1aJohn\u4e8e2020\u5e7410\u670815\u65e5\u5f00\u59cb\u81ea\u5df1\u7684\u751f\u610f\uff0c\u4ed6\u53ef\u4ee5\u4f7f\u752811\u6708\uff0c12\u6708\uff0c1\u6708\u4ee5\u53ca2\u6708\u4e4b\u548c\uff0810\u6708\u4efd\u7684GST\u8425\u4e1a\u989d\u4e0d\u8ba1\u5165\uff09\u9664\u4ee54\u5f97\u51fa\u5e73\u5747GST\u8425\u4e1a\u989d\uff0c\u518d\u4e58\u4ee53\uff0c\u5f97\u51fa3\u4e2a\u6708\u7684GST\u8425\u4e1a\u989d\uff0c\u5e76\u4f7f\u7528\u8fd9\u4e2a\u6570\u636e\u4e0e2020\u5e749\u6708\u7533\u62a5\u7684GST\u8425\u4e1a\u989d\u8fdb\u884c\u5bf9\u6bd4\u3002\u5982\u679c\u6ee1\u8db3\u4e0b\u964d30%\u7684\u8981\u6c42\uff08\u4e2d\u5c0f\u751f\u610f\uff09\uff0c\u5219\u751f\u610f\u7b26\u5408\u7533\u8bf7JobKeeper Extension\u7684\u8981\u6c42\u3002<\/p>\n

\u66ff\u4ee3\u6d4b\u8bd51b\uff1a\u81ea\u751f\u610f\u5f00\u59cb\u8fd0\u8425\u671f\uff0c\u4f7f\u7528\u7ecf\u8425\u5929\u6570\u7684GST\u8425\u4e1a\u989d\u6570\u636e\u8ba1\u7b97\u6bcf\u6708\u5e73\u5747GST\u8425\u4e1a\u989d\uff0c\u518d\u4e58\u4ee53\uff0c\u5f97\u51fa\u5bf9\u6bd4\u6570\u636e\u4e0e2020\u5e749\u6708\u5b63\u5ea6\u8fdb\u884c\u5bf9\u6bd4\u3002<\/p>\n

\u4e3e\u4f8b\uff1aJohn\u4e8e2020\u5e742\u670817\u65e5\u5f00\u59cb\u8fd0\u8425\u81ea\u5df1\u7684\u751f\u610f\uff0c\u4ed6\u4f7f\u752817\u53f7-29\u53f7\u7684GST\u8425\u4e1a\u989d\u4e4b\u548c\u518d\u9664\u4ee513\uff0817\u53f7\u523029\u53f7\u7684\u5929\u6570\uff09\uff0c\u518d\u4e58\u4ee52\u6708\u4efd\u7684\u603b\u5929\u657029\uff0c\u5f97\u51fa\u5e73\u5747\u6bcf\u6708GST\u8425\u4e1a\u989d\u3002\u518d\u7528\u5e73\u5747\u6bcf\u6708GST\u8425\u4e1a\u4e58\u4ee53\u5f97\u52303\u4e2a\u6708\u7684GST\u8425\u4e1a\uff0c\u5e76\u4f7f\u7528\u8fd9\u4e2a\u6570\u636e\u4e0e2020\u5e749\u6708\u7533\u62a5\u7684GST\u8425\u4e1a\u989d\u8fdb\u884c\u5bf9\u6bd4\u3002\u5982\u679c\u6ee1\u8db3\u4e0b\u964d30%\u7684\u8981\u6c42\uff08\u4e2d\u5c0f\u751f\u610f\uff09\uff0c\u5219\u751f\u610f\u7b26\u5408\u7533\u8bf7JobKeeper Extension\u7684\u8981\u6c42\u3002<\/p>\n

\u66ff\u4ee3\u6d4b\u8bd52\uff1a\u5982\u679c\u751f\u610f\u81ea2019\u5e7410\u67081\u65e5 \u2013 2019\u5e7412\u67081\u65e5\u4e4b\u95f4\u5f00\u59cb\u8425\u8fd0\uff0c\u53ef\u9009\u62e9\u4f7f\u7528\u66ff\u4ee3\u6d4b\u8bd52\u3002\u65e2\u4f7f\u752812\u6708\uff0c1\u6708\u548c2\u6708\u7684GST\u8425\u4e1a\u989d\u5bf9\u6bd4\uff0c2020\u5e749\u6708\u621612\u6708\u5b63\u5ea6\u3002\u5982\u679c\u6ee1\u8db3\u4e0b\u964d30%\u7684\u8981\u6c42\uff08\u4e2d\u5c0f\u751f\u610f\uff09\uff0c\u5219\u751f\u610f\u7b26\u5408\u7533\u8bf7JobKeeper Extension\u7684\u8981\u6c42\u3002<\/p>\n

\u4e8e2019\u5e7410\u67081\u65e5\u81f312\u67081\u65e5\u4e4b\u95f4\u5f00\u59cb\u8fd0\u8425\u7684\u4f01\u4e1a\u4e3b\uff0c\u53ef\u9009\u62e9\u4f7f\u7528\u66ff\u4ee3\u6d4b\u8bd51a\u6216\u66ff\u4ee3\u6d4b\u8bd52\u3002<\/p>\n

\u5176\u4ed6\u60c5\u51b5\u7684\u66ff\u4ee3\u6d4b\u8bd5\u5305\u62ec\uff1a<\/strong><\/h3>\n

a)\u00a0\u6536\u8d2d\/\u51fa\u552e\u5bfc\u81f4GST\u8425\u4e1a\u989d\u53d8\u5316<\/p>\n

b)\u00a0\u91cd\u7ec4\u5bfc\u81f4GST\u8425\u4e1a\u989d\u53d8\u5316<\/p>\n

c) GST\u8425\u4e1a\u989d\u5927\u5e45\u5ea6\u589e\u52a0\u7684<\/p>\n

d)\u00a0\u53d7\u5230\u5e72\u65f1\uff0c\u5c71\u706b\u6216\u5176\u4ed6\u7c7b\u578b\u7684\u81ea\u7136\u707e\u5bb3\u5f71\u54cd<\/p>\n

e)\u00a0\u8425\u4e1a\u989d\u6536\u5165\u60c5\u51b5\u4e0d\u89c4\u5f8b<\/p>\n

f) Sole trader\u6216\u5c0f\u578bpartnership\u7531\u4e8e\u53d7\u4f24\uff0c\u5e26\u75c5\u6216\u8bf7\u5047\u5bfc\u81f4GST\u8425\u4e1a\u989d\u53d7\u5230\u5f71\u54cd<\/p>\n

\u5982\u679c\u5bf9\u4e8e\u4ee5\u4e0a\u8ba1\u7b97\u65b9\u6cd5\u6709\u7591\u95ee\uff0c\u53ef\u626b\u4e0b\u65b9\u4e8c\u7ef4\u7801\u8054\u7cfb\u6211\u4eec\u3002<\/p>\n

\u9700\u8981\u6ce8\u610f\u7684\u65b9\u9762\uff1a<\/strong><\/h3>\n
1.\u00a0\u8ba1\u7b97GST\u8425\u4e1a\u989d\u65f6\uff0c\u90e8\u5206\u6536\u5165\/\u91d1\u989d\u4e0d\u8ba1\u5165\u8ba1\u7b97\uff0c\u4f8b\u5982GST\uff0c\u94f6\u884c\u5229\u606f\u7b49<\/section>\n
2. ATO\u8981\u6c42\u4f7f\u7528BAS\u7533\u62a5\u57fa\u51c6\u6765\u5224\u5b9a\u4f55\u65f6GST\u7b97\u4f5c\u5165\u8d26\uff0c\u5e76\u8ba1\u5165GST\u8425\u4e1a\u989d\u7684\u8ba1\u7b97\u3002\u4e3e\u4f8b\uff1a\u4f7f\u7528\u6536\u4ed8\u5b9e\u73b0\u5236\uff08Cash Basis\uff09\u7533\u62a5\u5b63\u5ea6BAS\uff0c\u90a3\u4e48\u5728\u8ba1\u7b97GST\u8425\u4e1a\u989d\u65f6\uff0c\u540c\u6837\u4f7f\u7528\u6536\u4ed8\u5b9e\u73b0\u5236\u7edf\u8ba1\u8425\u4e1a\u989d\u3002<\/section>\n

<\/h2>\n

\u7f16\u8005\u8bed\uff1a<\/strong><\/h2>\n

\u75ab\u60c5\u5bf9\u4e8e\u90e8\u5206\u884c\u4e1a\u7684\u6536\u5165\u5f71\u54cd\u662f\u5de8\u5927\u7684\uff0cJobKeeper Extension\u653f\u7b56\u7684\u63a8\u51fa\u53ef\u5e2e\u52a9\u90e8\u5206\u53d7\u6b64\u5f71\u54cd\u7684\u96c7\u4e3b\u964d\u4f4e\u4eba\u5458\u90e8\u5206\u7684\u5f00\u652f\u3002\u5728\u7533\u8bf7\u65f6\u9700\u8981\u6ce8\u610f\u751f\u610f\u5404\u9879\u7b26\u5408\u5176\u8981\u6c42\uff0c\u7279\u522b\u662f\u65f6\u95f4\u70b9\u7684\u8981\u6c42\uff0c\u540c\u65f6\u8fd8\u9700\u8981\u786e\u4fdd\u5458\u5de5\u4ee5\u53caWorking Director\u4e5f\u7b26\u5408\u7533\u8bf7\u8981\u6c42\u3002<\/p>\n

\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u5173\u8d44\u6599\uff1aQC 63698<\/a><\/p>\n

\"\"<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

ATO\u4e8e\u8fd1\u65e5\u66f4\u65b0\u4e86JobKeeper Extension\u66ff\u4ee3\u6d4b\u8bd5\u7684\u8981\u6c42\uff0c\u76f8\u5173\u6cd5\u89c4\u4e5f\u4e8e2020\u5e749\u670822\u65e5\u6b63\u5f0f\u751f\u6548\u3002<\/p>\n","protected":false},"author":4,"featured_media":3778,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1696],"tags":[1424,1423],"class_list":["post-3777","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1696","tag-jobkeeper-2","tag-1423","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\/3777","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=3777"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3777\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/3778"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=3777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=3777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=3777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}