{"id":3796,"date":"2020-10-09T17:41:57","date_gmt":"2020-10-09T06:41:57","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/?p=3796"},"modified":"2025-02-01T18:53:54","modified_gmt":"2025-02-01T07:53:54","slug":"20-215","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/20-215\/","title":{"rendered":"20-21\u6fb3\u6d32\u8054\u90a6\u9884\u7b97\u68485\u5927\u7a0e\u52a1\u8c03\u6574\u7ec6\u5219"},"content":{"rendered":"\n<hr class=\"wp-block-separator\"\/>\n\n\n<p>\u7ecf\u5386\u4e86\u8fd15\u4e2a\u6708\u7684\u5ef6\u671f\u4e4b\u540e\uff0c\u6fb3\u5927\u5229\u4e9a\u8054\u90a6\u653f\u5e9c\u7ec8\u4e8e\u516c\u5e03\u4e862020-21\u8d22\u5e74\u8054\u90a6\u9884\u7b97\u6848\uff0c\u672c\u8d22\u5e74\u9884\u7b97\u6848\u5185\u5bb9\u4e3b\u8981\u96c6\u4e2d\u5728\u523a\u6fc0\u540eCOVID-19\u65f6\u671f\u6fb3\u5927\u5229\u4e9a\u7684\u7ecf\u6d4e\u3002\u201c<strong>\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf<\/strong>\u201d\u4e3a\u60a8\u68b3\u74062020-21\u8d22\u5e74\u8054\u90a6\u9884\u7b97\u6848\u4e2d\u6d89\u53ca\u8c03\u6574\u7684\u76f8\u5173\u7a0e\u52a1\u91cd\u70b9\u3002<\/p>\n<p><strong>\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c2020-21\u8d22\u5e74\u8054\u90a6\u9884\u7b97\u6848\u4e2d\u6d89\u53ca\u7684\u5404\u9879\u65b9\u6848\u8fd8\u9700\u8981\u901a\u8fc7\u7acb\u6cd5\u624d\u80fd\u6210\u4e3a\u6cd5\u5f8b\u3002<\/strong><\/p>\n<p><\/p>\n<h2>1. \u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u8c03\u6574<\/h2>\n<p>\u653f\u5e9c\u5c06\u4e2a\u4eba\u7a0e\u7387\u533a\u95f4\u8c03\u6574\u63d0\u524d\u4e24\u5e74\uff0c\u81ea2020\u5e747\u67081\u65e5\uff082021\u8d22\u5e74\uff09\u8d77\uff0c\u9002\u7528\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u8fdb\u884c\u53d8\u66f4\uff0c\u6d89\u53ca\uff1a<\/p>\n<ul class=\"list-paddingleft-2\">\n<li>\u5c0619\uff05\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u7684\u4e0a\u9650\u4ece$37,000\u63d0\u9ad8\u5230$45,000\uff1b<\/li>\n<li>\u5c0632.5\uff05\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u7684\u4e0a\u9650\u4ece$90,000\u63d0\u9ad8\u5230$120,000\u3002<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3798 aligncenter\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163106.png\" alt=\"\" width=\"563\" height=\"147\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163106.png 563w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163106-300x78.png 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163106-16x4.png 16w\" sizes=\"auto, (max-width: 563px) 100vw, 563px\" \/><\/p>\n<p><\/p>\n<h2>2. Low Income Tax Offset (LITO)\u8c03\u6574<\/h2>\n<p>\u81ea2020\u5e747\u67081\u65e5\uff082021\u8d22\u5e74\uff09\u8d77\uff0cLow Income Tax Offset (LITO)\u5c06\u4f1a\u8fdb\u884c\u8c03\u6574\uff1a<\/p>\n<ul class=\"list-paddingleft-2\">\n<li>LITO\u7684\u6700\u9ad8\u91d1\u989d\u5c06\u4ece$445\u589e\u52a0\u5230$700\u3002<\/li>\n<li>\u5bf9\u4e8e\u5e94\u7a0e\u6536\u5165\u4f4e\u4e8e$37,500\uff08\u542b$37,500\uff09\u7684\u7eb3\u7a0e\u4eba\uff0c\u5c06\u5168\u989d\u83b7\u5f97$700\u7684\u7a0e\u52a1\u62b5\u6263<\/li>\n<li>\u5bf9\u4e8e\u5e94\u7a0e\u6536\u5165\u5728$ 37,500\u5230$ 45,000\u4e4b\u95f4\u7684\u7eb3\u7a0e\u4eba\uff0c\u5c06\u6309\u7167\u6536\u5165\u6bcf\u589e\u52a0$1\u51cf\u5c11LITO\u51cf\u5c11$0.05\u7684\u6bd4\u7387\u8ba1\u7b97\u3002<\/li>\n<li>\u5bf9\u4e8e\u5e94\u7a0e\u6536\u5165\u5728$ 45,000\u5230$ 66,667\u4e4b\u95f4\u7684\u7eb3\u7a0e\u4eba\uff0c\u5c06\u6309\u7167\u6536\u5165\u6bcf\u589e\u52a0$1\u51cf\u5c11LITO\u51cf\u5c11$0.015\u7684\u6bd4\u7387\u8ba1\u7b97\u3002<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3799 aligncenter\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163144.png\" alt=\"\" width=\"560\" height=\"137\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163144.png 560w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163144-300x73.png 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163144-16x4.png 16w\" sizes=\"auto, (max-width: 560px) 100vw, 560px\" \/><\/p>\n<p>Low-and-Middle-Income Tax Offset (LAMITO)\u6700\u9ad8$1,080\u7684\u7a0e\u52a1\u62b5\u6263\u7684\u5c06\u7ee7\u7eed\u9002\u7528\u4e8e2021\u8d22\u5e74\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3797\" title=\"\u6fb3\u6d32\u8054\u90a6\u9884\u7b97\u68485\u5927\u7a0e\u52a1\u8c03\u6574\u7ec6\u5219\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163002.jpg\" alt=\"\u6fb3\u6d32\u8054\u90a6\u9884\u7b97\u68485\u5927\u7a0e\u52a1\u8c03\u6574\u7ec6\u5219\" width=\"958\" height=\"539\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163002.jpg 1280w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163002-300x169.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163002-1024x576.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163002-768x432.jpg 768w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201009163002-16x9.jpg 16w\" sizes=\"auto, (max-width: 958px) 100vw, 958px\" \/><\/p>\n<h2>3. \u4e2a\u4eba\u9000\u7a0e &#8211; \u5b66\u4e60\u8d39\u7528\u76f8\u5173\u89c4\u5b9a\u8c03\u6574<\/h2>\n<p>\u653f\u5e9c\u5ba3\u5e03\uff0c\u5c06\u4f1a\u54a8\u8be2\u662f\u5426\u4fee\u6539\u73b0\u6709\u5173\u4e8e\u57f9\u8bad\/\u5b66\u4e60\u8d39\u7528\u7684\u89c4\u5b9a\u3002\u4fee\u6539\u540e\uff0c\u5c06\u4f1a\u5141\u8bb8\u4e2a\u4eba\u53d1\u751f\u7684\u76f8\u5173\u57f9\u8bad\/\u5b66\u4e60\u8d39\u7528\u4e0e\u73b0\u6709\u5de5\u4f5c\u804c\u4e1a\u4e0d\u76f8\u5173\u8054\u7684\u53ef\u8fdb\u884c\u7a0e\u52a1\u62b5\u6263\uff0c\u4f8b\u5982\u76f8\u5173\u57f9\u8bad\u8d39\u7528\u4e0e\u672a\u6765\u53ef\u80fd\u7684\u804c\u4e1a\u76f8\u5173\u3002<\/p>\n<p><\/p>\n<h2>4. \u5173\u4e8e\u7956\u6bcd\u623f\u5b89\u6392\uff08Granny flat arrangements\uff09\u7684\u8d44\u672c\u5229\u5f97\u7a0e\uff08CGT\uff09<\/h2>\n<p>\u653f\u5e9c\u5c06\u4f1a\u6709\u9488\u5bf9\u6027\u7684\u5bf9\u7956\u6bcd\u623f\u76f8\u5173\u5b89\u6392\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u8fdb\u884c\u8c41\u514d\u3002\u5728\u83b7\u5f97\u7acb\u6cd5\u540e\uff0c\u8be5\u89c4\u5b9a\u5c06\u4f1a\u81ea2021\u5e747\u67081\u65e5\u5f00\u59cb\u5b9e\u65bd\u3002<\/p>\n<p><\/p>\n<h2>5. \u4f01\u4e1a\u7eb3\u7a0e\u4eba\u7684\u7a0e\u52a1\u8c03\u6574<\/h2>\n<h3><strong>5.1 &nbsp;\u8ba9\u66f4\u591a\u4e2d\u578b\u4f01\u4e1a\u83b7\u5f97\u7a0e\u6536\u4f18\u60e0<\/strong><\/h3>\n<p>\u653f\u5e9c\u5ba3\u5e03\u5c06\u4f1a\u6269\u5927\u9488\u5bf9\u4e2d\u578b\u4f01\u4e1a\u7684\u7a0e\u6536\u4f18\u60e0\uff0c\u9488\u5bf9\u5e74\u8425\u4e1a\u989d\u5728$10 million &#8211; $50 million\u533a\u95f4\u7684\u4f01\u4e1a\uff0c\u653f\u5e9c\u5c06\u5206\u9636\u6bb5\u6269\u5927\u7a0e\u6536\u4f18\u60e0\uff1a<\/p>\n<ol class=\"list-paddingleft-2\">\n<li>\u4ece2020\u5e747\u67081\u65e5\u8d77\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u5c06\u80fd\u591f\u7acb\u5373\u62b5\u6263\u67d0\u4e9b\u542f\u52a8\u8d39\u7528\u548c\u67d0\u4e9b\u9884\u652f\u4ed8\u7684\u5f00\u652f\u3002<\/li>\n<li>\u4ece2021\u5e744\u67081\u65e5\u8d77\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u5411\u5458\u5de5\u63d0\u4f9b\u505c\u8f66\u4f4d\u548c\u4e0e\u5de5\u4f5c\u76f8\u5173\u7684\u4fbf\u643a\u5f0f\u7535\u5b50\u8bbe\u5907\uff08\u4f8b\u5982\u7535\u8bdd\u6216\u7b14\u8bb0\u672c\u7535\u8111\uff09\u5c06\u4f1a\u8c41\u514dFBT\uff08\u5458\u5de5\u798f\u5229\u7a0e\uff09\u3002<\/li>\n<li>\u4ece2021\u5e747\u67081\u65e5\u8d77\uff1a<\/li>\n<\/ol>\n<ul class=\"list-paddingleft-2\">\n<li>\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u5c06\u80fd\u591f\u4f7f\u7528simplified trading stock rules\uff08\u7b80\u5316\u7684\u5e93\u5b58\u4f1a\u8ba1\u51c6\u5219\uff09\uff0c\u6839\u636eGDP\u8c03\u6574\u540e\u7684\u7a0e\u989d\u5411\u4f01\u4e1a\u6536\u53d6PAYG Instalments\uff0c\u5e76\u5bf9\u5408\u683c\u5546\u54c1\u6bcf\u6708\u5904\u7406\u76f8\u5173\u7a0e\u91d1\u3002<\/li>\n<li>\u7b26\u5408\u8d44\u683c\u7684\u4f01\u4e1a\u53ef\u83b7\u5f97\u4e24\u5e74\u7684\u4fee\u6b63\u671f\uff08Amendment period\uff09\u5bf9\u5e74\u5ea6\u6240\u5f97\u7a0e\u8fdb\u884c\u8c03\u6574\u3002<\/li>\n<li>ATO\u5c06\u4f1a\u5411\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e$50 million\u7684\u4f01\u4e1a\u63d0\u4f9b\u7b80\u5316\u7248\u7684GST\u4f1a\u8ba1\u5165\u8d26\u65b9\u6cd5\u3002<\/li>\n<\/ul>\n<h3><strong>5.2 JobMaker Hiring Credit<\/strong><\/h3>\n<p>\u5c06\u5f15\u5165JobMaker Hiring Credit\uff0c\u4ee5\u9f13\u52b1\u4f01\u4e1a\u96c7\u7528\u66f4\u591a\u7684\u5e74\u8f7b\u6c42\u804c\u8005\u3002<\/p>\n<p>2020\u5e7410\u67087\u65e5\u8d77\uff0c\u6bcf\u591a\u96c7\u4f63\u4e00\u4f4d\u7b26\u5408\u6761\u4ef6\u7684\u5458\u5de5\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u96c7\u4e3b\u5c06\u4f1a\u83b7\u5f97\u76f8\u5e94\u7684\u8865\u52a9\uff1a<\/p>\n<ul class=\"list-paddingleft-2\">\n<li>\u96c7\u7528\u5e74\u9f84\u572816\u81f329\u5c81\u4e4b\u95f4\u7b26\u5408\u6761\u4ef6\u7684\u5458\u5de5\uff0c\u6bcf\u5468\u53ef\u83b7\u5f97$200\u7684\u8865\u8d34\uff1b<\/li>\n<li>\u96c7\u7528\u5e74\u9f84\u572830\u81f335\u5c81\u4e4b\u95f4\u7b26\u5408\u6761\u4ef6\u7684\u5458\u5de5\uff0c\u6bcf\u5468\u53ef\u83b7\u5f97$100\u7684\u8865\u8d34\u3002<\/li>\n<\/ul>\n<p>\u81ea\u65b0\u804c\u4f4d\u521b\u5efa\u4e4b\u65e5\u81f32021\u5e7410\u67086\u65e5\uff0c\u521b\u9020\u7684\u65b0\u804c\u4f4d\u6700\u591a\u53ef\u83b7\u5f9712\u4e2a\u6708\u7684\u8865\u8d34\u3002<\/p>\n<p>\u4ece2021\u5e742\u67081\u65e5\u8d77\uff0c\u96c7\u4e3b\u5c06\u6309\u5b63\u5ea6\u5411ATO\u7533\u62a5\u3002<\/p>\n<p>\u6bcf\u4e2a\u65b0\u804c\u4f4d\u7684\u8865\u52a9\u4e0a\u9650\u4e3a$10,400\uff0c\u603b\u8865\u52a9\u989d\u4e0d\u80fd\u8d85\u8fc7\u8fd9\u671f\u95f4\u5de5\u8d44\u7684\u589e\u52a0\u989d\u3002<\/p>\n<p><strong>\u7b26\u5408\u6761\u4ef6\u7684\u5458\u5de5<\/strong><\/p>\n<ul class=\"list-paddingleft-2\">\n<li>\u5458\u5de5\u53ef\u4ee5\u662f\u957f\u671f\u3001\u4e34\u65f6\u6216\u56fa\u5b9a\u671f\u9650\uff1b<\/li>\n<li>\u5e74\u9f84\u572816-35\u5c81\u4e4b\u95f4\uff1b<\/li>\n<li>\u5e73\u5747\u6bcf\u5468\u81f3\u5c11\u5de5\u4f5c20\u5c0f\u65f6\uff1b<\/li>\n<li>\u57282020\u5e7410\u67087\u65e5\u81f32021\u5e7410\u67086\u65e5\u671f\u95f4\u5f00\u59cb\u5de5\u4f5c\uff1b<\/li>\n<li>\u5728\u53d7\u96c7\u524d\u4e09\u4e2a\u6708\u4e2d\u7684\u4e00\u4e2a\u6708\uff0c\u5df2\u6536\u5230JobSeeker Payment, Youth Allowance (Other), or Parenting Payment\uff1b<\/li>\n<li>\u4e3a\u8be5\u96c7\u4e3b\u96c7\u4f63\u7684\u7b2c\u4e00\u5e74\uff0c\u4e14\u5728\u9886\u53d6\u8865\u52a9\u671f\u95f4\u4e3a\u96c7\u4e3b\u5de5\u4f5c\u3002<\/li>\n<\/ul>\n<p><strong>\u7b26\u5408\u6761\u4ef6\u7684\u96c7\u4e3b<\/strong><\/p>\n<ul class=\"list-paddingleft-2\">\n<li>\u62e5\u6709ABN\uff1b<\/li>\n<li>\u53ca\u65f6\u5b8c\u6210\u5404\u9879\u7eb3\u7a0e\u4e49\u52a1\uff1b<\/li>\n<li>\u6ce8\u518cPYWG Withholding\uff1b<\/li>\n<li>\u901a\u8fc7Single Touch Payroll\u7533\u62a5\u4fe1\u606f\uff1b<\/li>\n<li>\u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u96c7\u5458\u63d0\u4ea4\u7533\u8bf7\uff1b<\/li>\n<li>\u4fdd\u7559\u5458\u5de5\u5de5\u4f5c\u65f6\u95f4\u7684\u76f8\u5173\u4f9d\u636e\uff1b<\/li>\n<li>\u63d0\u4f9b\u76f8\u5173\u8bc1\u636e\u8bc1\u660e\u603b\u5de5\u4f5c\u804c\u4f4d\u7684\u589e\u52a0\u4ee5\u53ca\u5de5\u8d44\u603b\u989d\u7684\u4e0a\u5347\u3002<\/li>\n<\/ul>\n<p><strong>\u83b7\u5f97JobKeeper payment\u7684\u96c7\u4e3b\u4e0d\u80fd\u83b7\u5f97\u8be5\u8865\u52a9\u3002\u201c\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf\u201d\u5c06\u4f1a\u8ddf\u8fdb\u76f8\u5173\u7ec6\u5219\u3002<\/strong><\/p>\n<p><\/p>\n<h3><strong>5.3 \u7ef4\u5dde\u5546\u4e1a\u8865\u52a9\u91d1\u514d\u7a0e<\/strong><\/h3>\n<p>\u7ef4\u591a\u5229\u4e9a\u5dde\u653f\u5e9c\u4e8e2020\u5e749\u670813\u65e5\u5ba3\u5e03\u7684\u9488\u5bf9\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4e1a\u52a1\u652f\u6301\u8865\u52a9\u91d1\u5c5e\u4e8enon-assessable, non-exempt income for tax purposes\uff0c\u56e0\u6b64\u4e3a\u514d\u7a0e\u6536\u5165\u30022020\u5e749\u670813\u65e5\u6216\u4e4b\u540e\u5ba3\u5e03\u7684\u8865\u52a9\u53ef\u80fd\u4f1a\u88ab\u62d3\u5c55\u6210\u4e3a\u514d\u7a0e\u8865\u52a9\u3002<\/p>\n<p><\/p>\n<h3><strong>5.4 \u53ef\u7acb\u5373\u62b5\u6263\u7684\u8d44\u4ea7\u4e0a\u9650\u8c03\u6574<\/strong><\/h3>\n<p>\u653f\u5e9c\u5c06\u8c03\u6574\u8d44\u672c\u51cf\u514d\uff08Capital Allowance\uff09\u7684\u76f8\u5173\u89c4\u5b9a<\/p>\n<p>\uff08a\uff09\u5e74\u8425\u4e1a\u989d\u5408\u8ba1\u5c11\u4e8e$5 billion\u7684\u4f01\u4e1a\u5c06\u80fd\u591f\u7acb\u5373\u62b5\u6263\u7b26\u5408\u6761\u4ef6\u8d44\u4ea7\u7684\u5168\u90e8\u4ef7\u503c\u3002\u6ee1\u8db3\u4ee5\u4e0b\u7684\u8981\u6c42\uff0c\u53ef\u4ee5\u7acb\u5373\u62b5\u6263\uff1a<\/p>\n<ul class=\"list-paddingleft-2\">\n<li>\u8be5\u8d44\u4ea7\u662f\u81ea2020\u5e7410\u67086\u65e5AEDT\u665a\u4e0a7:30\u540e\u8d2d\u5f97\uff1b<\/li>\n<li>\u8be5\u8d44\u4ea7\u4e8e2022\u5e746\u670830\u65e5\u4e4b\u524d\u9996\u6b21\u4f7f\u7528\u6216\u5b89\u88c5\u51c6\u5907\u5c31\u7eea\uff1b<\/li>\n<li>\u8be5\u8d44\u4ea7\u662f\u4e00\u9879\u65b0\u7684\u6298\u65e7\u8d44\u4ea7\uff0c\u6216\u73b0\u6709\u7b26\u5408\u6761\u4ef6\u8d44\u4ea7\u7684\u5347\u7ea7\u3002<\/li>\n<\/ul>\n<p>\uff08b\uff09\u6839\u636e\u76ee\u524d\u7684\u89c4\u5b9a\uff0c\u5e74\u8425\u4e1a\u989d\u603b\u8ba1\u5728$50 million\u81f3$500 million\u4e4b\u95f4\u7684\u4f01\u4e1a\u53ef\u4ee5\u6263\u96642019\u5e744\u67082\u65e5\u540e\u8d2d\u4e70\u5e76\u57282020\u5e743\u670812\u65e5\u81f312\u670831\u65e5\u4e4b\u95f4\u9996\u6b21\u4f7f\u7528\u6216\u5b89\u88c5\u5c31\u7eea\u7684\u8d44\u4ea7\u6210\u672c\u4f4e\u4e8e$150,000\u7684\u8d44\u4ea7\u3002\u653f\u5e9c\u5df2\u5ba3\u5e03\u5c06\u8be5\u653f\u7b56\u7684\u671f\u9650\u5ef6\u957f6\u4e2a\u6708\uff0c\u76f4\u81f32021\u5e746\u670830\u65e5\u3002<\/p>\n<p>\uff08c\uff09\u5c0f\u578b\u4f01\u4e1a\uff08\u5373\u5e74\u8425\u4e1a\u989d\u5408\u8ba1\u5c11\u4e8e$10 million\u7684\u4f01\u4e1a\uff09\u53ef\u4ee5\u5728\u6536\u5165\u5e74\u5ea6\u7ed3\u675f\u65f6\u62b5\u6263\u5176\u7b80\u5316\u6298\u65e7\u6c60\u7684\u4f59\u989d\uff08\u5373\u76f4\u81f32022\u5e746\u670830\u65e5\uff09\u3002\u540c\u65f6\uff0c\u51b3\u5b9a\u4e0d\u542f\u7528\u6298\u65e7\u6c60\u7684\u5c0f\u751f\u610f\u5c06\u53ef\u968f\u65f6\u542f\u7528\u6298\u65e7\u6c60\uff08\u5173\u4e8e5\u5e74\u5185\u7981\u6b62\u542f\u7528\u6298\u65e7\u6c60\u7684\u89c4\u5b9a\u76ee\u524d\u5904\u4e8e\u6682\u7f13\u72b6\u6001\uff09<\/p>\n<p><\/p>\n<h3><strong>5.5 \u4e34\u65f6\u4e8f\u635f\u56de\u6eaf\uff08temporary loss carry back for eligible companies\uff09<\/strong><\/h3>\n<p>\u653f\u5e9c\u5c06\u4f1a\u5f15\u5165\u673a\u5236\uff0c\u5141\u8bb8\u8425\u4e1a\u989d\u4f4e\u4e8e$5 billion\u7684\u4f01\u4e1a\u56de\u6eaf\u5229\u6da6\uff0c\u5c062020\u5e74\u4ee5\u53ca\u4e4b\u540e\u5e74\u4efd\u7684\u4e8f\u635f\u8f6c\u5316\u4e3a\u53ef\u9000\u56de\u7684\u7a0e\u6536\u62b5\u6263\uff08refundable tax offset\uff09\uff0c\u636e\u6089\uff0c\u8be5\u62b5\u6263\u53ef\u7528\u4e8e\u62b5\u62632019\u5e74\u6216\u4e4b\u540e\u5e74\u4efd\u7684\u5229\u6da6\u3002\u76ee\u524d\u66f4\u591a\u7684\u7ec6\u8282\u8fd8\u5728\u8ba8\u8bba\u4e2d\uff0c\u201c\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf\u201c\u5c06\u4f1a\u53ca\u65f6\u8ddf\u8fdb\u66f4\u591a\u7ec6\u8282\u3002<\/p>\n<p><\/p>\n<h3><strong>5.6 \u660e\u786e\u4f01\u4e1a\u5c45\u6c11\u6d4b\u8bd5<\/strong><\/h3>\n<p>\u653f\u5e9c\u5c06\u4f1a\u4fee\u6539\u5173\u4e8e\u4f01\u4e1a\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7684\u8ba4\u5b9a\uff0c\u5305\u62ec\u90a3\u4e9b\u5728\u6d77\u5916\u6210\u7acb\uff0c\u4f46\u662f\u5bf9\u6fb3\u5927\u5229\u4e9a\u5177\u6709\u201cSignificant economic connection\u201d\u7684\u4f01\u4e1a\u5c06\u4f1a\u88ab\u8ba4\u5b9a\u4e3a\u7a0e\u52a1\u5c45\u6c11\u4f01\u4e1a\u3002<\/p>\n<p><\/p>\n<h3><strong>5.7 \u5173\u4e8e\u516c\u53f8\u5728\u7ebf\u4f1a\u8bae\u7684\u6cd5\u89c4\u66f4\u6539<\/strong><\/h3>\n<p>\u7531\u4e8e\u75ab\u60c5\u671f\u95f4\u516c\u53f8\u9ad8\u5c42\uff0c\u80a1\u4e1c\u65e0\u6cd5\u9762\u5bf9\u9762\u5f00\u4f1a\uff0c\u653f\u5e9c\u5c06\u4f1a\u5411\u516c\u4f17\u54a8\u8be2\u5173\u4e8e\u4fee\u6539Corporations Act 2001\u7684\u610f\u89c1\uff0c \u4ee5\u5141\u8bb8\u4f1a\u8bae\u53ef\u4ee5\u901a\u8fc7\u7f51\u7edc\u53ec\u5f00\u5e76\u53ef\u65e0\u5fe7\u7684\u6267\u884c\u76f8\u5173\u6587\u4ef6\u3002<\/p>\n<p><\/p>\n<h3><strong>5.8 \u5458\u5de5\u798f\u5229\u7a0e\uff08Fringe Benefit Tax\uff09\u53d8\u5316<\/strong><\/h3>\n<ol class=\"list-paddingleft-2\">\n<li>\u96c7\u4e3b\u7531\u4e8e\u4e00\u4e9b\u539f\u56e0\uff08\u6839\u636eFairWork\u7684\u8981\u6c42\uff09\u65e0\u6cd5\u518d\u7ee7\u7eed\u96c7\u4f63\u67d0\u4f4d\u5458\u5de5\u65f6\uff0c\u53ef\u5c06\u8be5\u5458\u5de5\u53d8\u4e3aredundant\u5458\u5de5\uff0c\u901a\u5e38\u4e00\u4e9b\u96c7\u4e3b\u4f1a\u5e2e\u52a9\u8fd9\u7c7b\u5458\u5de5\u652f\u4ed8\u90e8\u5206\u57f9\u8bad\u6216\u6559\u80b2\u5f00\u652f\uff0c\u4ee5\u5e2e\u52a9\u8fd9\u7c7b\u5458\u5de5\u5bfb\u627e\u5176\u4ed6\u4e0e\u73b0\u6709\u5de5\u4f5c\u804c\u4f4d\u4e0d\u5c3d\u76f8\u540c\u7684\u5de5\u4f5c\u3002\u4e4b\u524d\u8fd9\u90e8\u5206\u7684\u7a0e\u52a1\u5904\u7406\u662f\u9700\u8981\u8003\u91cfFBT\u7684\uff0c\u5728\u8054\u90a6\u9884\u7b97\u6848\u51fa\u53f0\u540e\uff0c\u81ea2020\u5e7410\u67082\u65e5\u8d77\uff0c\u96c7\u4e3b\u5728\u5411\u8fd9\u7c7b\u5458\u5de5\u652f\u4ed8\u8fd9\u7c7b\u5f00\u652f\u540e\uff0c\u4e0d\u518d\u9700\u8981\u7f34\u7eb3\u9ad8\u989d\u7684\u5458\u5de5\u798f\u5229\u7a0e\u3002<strong>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0cRedundant\uff0c Genuine redundant\u4ee5\u53cadismissal\uff08\u5f00\u9664\uff09\u5458\u5de5\u5728FairWork\u7684\u5b9a\u4e49\u4e0d\u540c\uff0c\u9700\u8981\u5408\u89c4\u7684\u5185\u5bb9\u4e0d\u540c\u3002\u5177\u4f53\u76f8\u5173\u96c7\u4f63\u6cd5\u7684\u95ee\u9898\u53ef\u54a8\u8be2\u76f8\u5173\u7684\u5f8b\u5e08\u3002<\/strong><\/li>\n<li>\u653f\u5e9c\u5c06\u5141\u8bb8ATO\u964d\u4f4e\u9488\u5bf9FBT\u5408\u89c4\u8981\u6c42\uff0c\u5305\u62ec\u964d\u4f4e\u5bf9\u4e8e\u8bb0\u5f55\u7559\u5b58\u7684\u8981\u6c42\u3002<\/li>\n<\/ol>\n<p>\u4ee5\u4e0a\u662f\u6fb3\u6d32\u8054\u90a6\u9884\u7b97\u68485\u5927\u7a0e\u52a1\u8c03\u6574\u7ec6\u5219\uff0c\u4e0a\u8ff0\u63d0\u5230\u7684\u5404\u9879\u653f\u7b56\u5c1a\u9700\u7acb\u6cd5\u901a\u8fc7\uff0c\u624d\u80fd\u5f00\u59cb\u6267\u884c\u3002\u6b22\u8fce\u5173\u6ce8\u201c\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf\u201d\uff0c\u4e3a\u60a8\u5206\u4eab\u6700\u65b0\u7684\u8d22\u7a0e\u8981\u95fb\uff01<\/p>\n<p><\/p>\n<p><em>\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u5173\u8d44\u6599&nbsp;<\/em><a href=\"https:\/\/ntaa.com.au\/files\/Budget\/Budget_Handout_202021_.pdf\" target=\"_blank\" rel=\"noopener\"><em>NTAA 2020\/21 Federal Budget Handout&nbsp;<\/em><\/a><\/p>\n<p><a href=\"https:\/\/mnygroup.com.au\/%e4%bc%81%e4%b8%9a%e8%b4%a2%e7%a8%8e\/\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3431 size-full\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/\u58f0\u660e.jpg\" alt=\"\" width=\"1080\" height=\"324\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/\u58f0\u660e.jpg 1080w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/\u58f0\u660e-300x90.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/\u58f0\u660e-1024x307.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/\u58f0\u660e-768x230.jpg 768w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" \/><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>20-21\u6fb3\u6d32\u8054\u90a6\u9884\u7b97\u68485\u5927\u7a0e\u52a1\u8c03\u6574\u7ec6\u5219\uff0c \u201c\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf\u201d\u4e3a\u60a8\u68b3\u74062020-21\u8d22\u5e74\u8054\u90a6\u9884\u7b97\u6848\u4e2d\u6d89\u53ca\u8c03\u6574\u7684\u76f8\u5173\u7a0e\u52a1\u91cd\u70b9\u3002<\/p>\n","protected":false},"author":4,"featured_media":3797,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1696],"tags":[1419],"class_list":["post-3796","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1696","tag-1419","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\/3796","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=3796"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3796\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/3797"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=3796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=3796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=3796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}