{"id":4001,"date":"2020-11-27T14:07:02","date_gmt":"2020-11-27T03:07:02","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/?p=4001"},"modified":"2025-02-17T22:17:44","modified_gmt":"2025-02-17T11:17:44","slug":"%e8%80%81%e6%9d%bf%e4%bb%8e%e5%85%ac%e5%8f%b8%e6%94%af%e5%8f%96%e8%b5%84%e9%87%91%e7%9a%844%e7%a7%8d%e6%96%b9%e6%b3%95","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e8%80%81%e6%9d%bf%e4%bb%8e%e5%85%ac%e5%8f%b8%e6%94%af%e5%8f%96%e8%b5%84%e9%87%91%e7%9a%844%e7%a7%8d%e6%96%b9%e6%b3%95\/","title":{"rendered":"\u8001\u677f\u4ece\u516c\u53f8\u652f\u53d6\u8d44\u91d1\u76844\u79cd\u65b9\u6cd5"},"content":{"rendered":"\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n<p style=\"text-align: center;\"><em>&#8220;\u6211\u4eec\u5728\u8fd9\u4e2a\u793e\u4f1a\u91cc\u9762\u4f1a\u6709\u5f88\u591a\u8eab\u4efd\u3002\u5728\u751f\u610f\u573a\u4e0a\u662f\u8001\u677f\uff0c\u4f46\u662f\u4ece\u516c\u53f8\u6cd5\u7a0e\u6cd5\u7684\u89d2\u5ea6\u770b\uff0c\u8001\u677f\u53ef\u4e0d\u662f\u4e00\u4e2a\u6709\u6cd5\u5f8b\u5b9a\u4e49\u7684\u8bcd\u3002\u60a8\u53ef\u80fd\u662f\u516c\u53f8\u8463\u4e8b\uff0c\u4e5f\u53ef\u80fd\u662f\u516c\u53f8\u79d8\u4e66\uff0c\u53c8\u6216\u8bb8\u662f\u6301\u6709\u516c\u53f8\u7684100%\u80a1\u4efd\u7684\u80a1\u4e1c\u3002&#8221;<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-4002 size-full\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/11\/\u8001\u677f\u4ece\u516c\u53f8\u652f\u53d6\u73b0\u91d1.jpg\" alt=\"\u8001\u677f\u4ece\u516c\u53f8\u652f\u53d6\u73b0\u91d1\" width=\"1270\" height=\"414\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/11\/\u8001\u677f\u4ece\u516c\u53f8\u652f\u53d6\u73b0\u91d1.jpg 1270w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/11\/\u8001\u677f\u4ece\u516c\u53f8\u652f\u53d6\u73b0\u91d1-300x98.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/11\/\u8001\u677f\u4ece\u516c\u53f8\u652f\u53d6\u73b0\u91d1-1024x334.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/11\/\u8001\u677f\u4ece\u516c\u53f8\u652f\u53d6\u73b0\u91d1-768x250.jpg 768w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/11\/\u8001\u677f\u4ece\u516c\u53f8\u652f\u53d6\u73b0\u91d1-16x5.jpg 16w\" sizes=\"auto, (max-width: 1270px) 100vw, 1270px\" \/><\/p>\n<h2><strong>\u4e0d\u540c\u7684\u65b9\u5f0f\u652f\u53d6\u8d44\u91d1<\/strong><\/h2>\n<p>\u5927\u90e8\u5206\u7684\u516c\u53f8\u8001\u677f\u7ecf\u5e38\u4f1a\u63d0\u51fa\u8fd9\u4e9b\u95ee\u9898\uff1a\u201c\u4ece\u6211\u7684\u516c\u53f8\u7684\u94f6\u884c\u8d26\u6237\u8f6c\u8d26\u7ed9\u4e2a\u4eba\u7684\u8d26\u6237\u662f\u53ef\u4ee5\u7684\u5417\uff1f\u514d\u7a0e\u7684\u5427\uff1f\u201d\u00a0 \u3002<strong>\u6839\u636e\u6bcf\u4e2a\u5ba2\u6237\u7684\u60c5\u51b5\u4e0d\u540c\uff0c \u6240\u5f97\u5230\u7684\u7b54\u6848\u4e0d\u540c\u3002<\/strong>\u201c\u8001\u677f\u201d\u5b9e\u9645\u6cd5\u5f8b\u6ce8\u518c\u8eab\u4efd\u662f\u8fdb\u884c\u5224\u65ad\u7684\u4f17\u591a\u56e0\u7d20\u4e4b\u4e00\u3002<strong>\u4f7f\u7528\u4e0d\u5408\u7406\u7684\u62ff\u94b1\u65b9\u5f0f\u5f88\u53ef\u80fd\u4f1a\u5e26\u6765\u4e0d\u5229\u7684\u7a0e\u52a1\u7ed3\u679c<\/strong>\uff0c\u4f8b\u5982\uff0c\u88ab\u8981\u6c42\u6309\u7167\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387\u7eb3\u7a0e\uff08\u65e245% + Medicare Leve 2%\uff09\u3002<strong>\u672c\u6587\u4ee5\u516c\u53f8\u8463\u4e8b\/\u80a1\u4e1c\u7684\u89d2\u5ea6\uff0c\u5206\u6790\u4ece\u516c\u53f8\u62ff\u94b1\u76844\u79cd\u5e38\u89c1\u7684\u65b9\u5f0f\uff0c\u53ca\u7a0e\u52a1\u8003\u91cf\u3002<\/strong><\/p>\n<p>\u4e00\u95f4\u80a1\u4efd\u6709\u9650\u516c\u53f8\uff08Proprietary limited company\uff09\u662f\u4e00\u4e2a\u72ec\u7acb\u7684\u6cd5\u5f8b\u5b9e\u4f53\uff0c\u6240\u4ee5\u516c\u53f8\u62e5\u6709\u6301\u6709\u8d44\u4ea7\u7684\u5168\u90e8\u6240\u6709\u6743\u3002\u4f5c\u4e3a\u4e00\u95f4\u516c\u53f8\u7684\u8463\u4e8b\/\u80a1\u4e1c\uff0c\u901a\u5e38\u6709\u56db\u79cd\u65b9\u5f0f\u53ef\u4ee5\u5c06\u8d44\u91d1\u4ece\u516c\u53f8\u8d26\u6237\u8f6c\u5165\u8463\u4e8b\/\u80a1\u4e1c\u7684\u4e2a\u4eba\u8d26\u6237\uff1a<\/p>\n<ol class=\"list-paddingleft-2\">\n<li>\u5de5\u8d44\u6216\u8463\u4e8b\u8d39\uff08Salary\/Director Fees\uff09<\/li>\n<li>\u501f\u8d37\uff08Loan to shareholders\/associates\uff09<\/li>\n<li>\u5206\u7ea2\uff08Dividend\uff09<\/li>\n<li>\u8d39\u7528\u62a5\u9500\uff08Reimbursements\uff09<\/li>\n<\/ol>\n<p><strong>\u6bcf\u4e00\u79cd\u652f\u53d6\u65b9\u5f0f\u6240\u5e26\u6765\u7684\u7a0e\u52a1\u7ed3\u679c\u90fd\u53ef\u80fd\u4e0d\u540c\uff0c\u5177\u4f53\u95ee\u9898\u5177\u4f53\u5206\u6790\uff0c\u6240\u4ee5\u5efa\u8bae\u60a8\u4ece\u516c\u53f8\u652f\u53d6\u8d39\u7528\u524d<a href=\"#popmake-9807\">\u54a8\u8be2\u5353\u8bda\u7acb\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u7684\u4f1a\u8ba1\u5e08<\/a>\u3002<\/strong><\/p>\n<h2><strong>\u5de5\u8d44\u6216\u8463\u4e8b\u8d39<\/strong><\/h2>\n<p>\u4f5c\u4e3a\u5177\u6709\u4e00\u4e2a\u72ec\u7acb\u6cd5\u5f8b\u5b9e\u4f53\u7684\u516c\u53f8\uff0c\u516c\u53f8\u53ef\u4ee5\u8058\u8bf7\u8463\u4e8b\uff0c\u8ba9\u5176\u5e2e\u52a9\u7ba1\u7406\u516c\u53f8\u7684\u65e5\u5e38\u8fd0\u8425\uff0c<strong>\u6240\u4ee5\u8463\u4e8b\u4f5c\u4e3a\u516c\u53f8\u7684\u4e00\u4e2a\u96c7\u5458\uff0c\u53ef\u4ee5\u83b7\u5f97\u5de5\u8d44\u6216\u8005\u8463\u4e8b\u8d39\u3002<\/strong>\u516c\u53f8\u4e0e\u8463\u4e8b\u7684\u96c7\u5458\u5173\u7cfb\u610f\u5473\u7740\uff0c\u516c\u53f8\u9700\u8981\u6309\u7167\u5408\u89c4\u8981\u6c42\uff0c\u5bf9\u652f\u4ed8\u7684\u5de5\u8d44\u548c\u8463\u4e8b\u8d39\u8fdb\u884c\u4ee3\u6263\u4ee3\u7f34\uff08PAYG Withholding\uff09\u4ee5\u53ca\u652f\u4ed8\u517b\u8001\u91d1\uff08Superannuation\uff09\u3002\u652f\u4ed8\u7684\u8d39\u7528\u5bf9\u516c\u53f8\u6765\u8bf4\u662f\u4e00\u7b14\u7a0e\u52a1\u53ef\u62b5\u6263\u7684\u5f00\u652f\u3002\u800c\u8463\u4e8b\u5728\u6bcf\u4e2a\u8d22\u5e74\u8fdb\u884c\u4e2a\u4eba\u7a0e\u52a1\u7533\u62a5\u65f6\u8fdb\u884c\u7533\u62a5\uff0c\u610f\u5473\u7740\u8be5\u7b14\u91d1\u989d\u5c06\u6309\u7167\u8463\u4e8b\u7684\u4e2a\u4eba\u7d2f\u8fdb\u7a0e\u7387\u8fdb\u884c\u7eb3\u7a0e\u3002<\/p>\n<p>\u7a0e\u6536\u7b79\u63aa\u65f6\u8fd8\u9700\u8981\u8003\u8651\uff1a\u662f\u5426\u6709\u5176\u4ed6\u6536\u5165\u6765\u6e90\uff0ci.e. \u6295\u8d44\u623f\u6536\u76ca\u3001\u662f\u5426\u9700\u8981\u7f34\u7eb3Medicare Levy Surcharge\u3001\u4e2a\u4eba\u5b9e\u9645\u7a0e\u7387\u4e0e\u516c\u53f8\u7a0e\u7387\u76f8\u6bd4\uff0c\u4f7f\u7528\u53d1\u653e\u5de5\u8d44\u7684\u65b9\u5f0f\u652f\u4ed8\u8be5\u7b14\u8d39\u7528\u662f\u5426\u7a0e\u52a1\u6700\u4f18\u5316\u4ee5\u53ca\u662f\u5426\u6709\u6309\u7167\u5dde\u653f\u5e9c\u89c4\u5b9a\u8d2d\u4e70WorkCover\u7b49\u5408\u89c4\u3002<\/p>\n<h3><strong>\u8463\u4e8b\u7684\u4e2a\u4eba\u7a0e\u52a1\u7533\u62a5<\/strong><\/h3>\n<p>\u8463\u4e8b\u7684\u4e2a\u4eba\u7a0e\u52a1\u7533\u62a5\u53ef\u53c2\u8003\u6211\u4eec<a href=\"https:\/\/mnygroup.com.au\/%E8%B4%A2%E7%A8%8E%E8%A6%81%E9%97%BB\/%E6%BE%B3%E5%A4%A7%E5%88%A9%E4%BA%9A%E4%B8%AA%E4%BA%BA%E7%A8%8E%E5%8A%A1%E6%8C%87%E5%8D%97\/\">2020\u4e2a\u4eba\u7a0e\u52a1\u6307\u5357<\/a><\/p>\n<h2><strong>\u8463\u4e8b\u501f\u8d37<\/strong><\/h2>\n<p>\u8463\u4e8b\u501f\u8d37\u662f\u6307\u516c\u53f8\u4e0e\u8463\u4e8b\u4e4b\u95f4\u53ef\u4ee5\u76f8\u4e92\u8fdb\u884c\u501f\u6b3e\u7684\u884c\u4e3a\u3002\u8463\u4e8b\u53ef\u4ee5\u501f\u8d37\u7ed9\u516c\u53f8\uff0c\u516c\u53f8\u4e5f\u53ef\u4ee5\u501f\u8d37\u7ed9\u8463\u4e8b\u3002<\/p>\n<p>\u901a\u5e38\u6765\u8bf4\uff0c\u5728\u8d77\u6b65\u9636\u6bb5\uff0c\u516c\u53f8\u8463\u4e8b\u53ef\u4ee5\u5411\u516c\u53f8\u501f\u51fa\u4e00\u7b14\u8d39\u7528\u4ee5\u589e\u52a0\u516c\u53f8\u7684\u73b0\u91d1\u6d41\u3002\u5982\u679c\u8be5\u7b14\u501f\u8d37\u6709\u6536\u53d6\u5229\u606f\uff0c\u5219\u516c\u53f8\u53ef\u4ee5\u62b5\u6263\u8be5\u7b14\u5229\u606f\uff0c\u540c\u65f6\u8463\u4e8b\u9700\u8981\u5728\u4e2a\u4eba\u5e74\u5ea6\u7684\u9000\u7a0e\u65f6\u7533\u62a5\u8be5\u7b14\u5229\u606f\u6536\u5165\u3002<\/p>\n<p>\u516c\u53f8\u501f\u94b1\u7ed9\u80a1\u4e1c\u6216\u8005\u80a1\u4e1c\u5173\u8054\u4eba\uff0c\u7531\u4e8e\u8be5\u7b14\u94b1\u662f\u501f\u8d37\u7684\u5c5e\u6027\uff0c\u4e0d\u9700\u8981\u50cf\u652f\u4ed8\u8463\u4e8b\u5de5\u8d44\u4e00\u6837\u5411ATO\u7f34\u7eb3\u9884\u6263\u7a0e\uff08PAYG W\uff09\u3002\u4f46\u662f\u5982\u679c\u5728\u8d22\u5e74\u7ed3\u675f\u8fd9\u7b14\u8d37\u6b3e\u8fd8\u6e05\u5219\u9700\u8981\u8003\u8651\u7a0e\u6cd5<em>1997 Division 7a<\/em>\u7684\u76f8\u5173\u89c4\u5b9a\u3002<\/p>\n<p>\u6839\u636e\u7a0e\u52a1\u5c40\u7684\u89c4\u5b9a\uff0c \u5904\u7406\u516c\u53f8\u548c\u80a1\u4e1c\u4e4b\u95f4\u7684\u501f\u8d37\u6709\u4e0d\u540c\u7684\u65b9\u6cd5\u3002\u6211\u4eec\u5efa\u8bae\u60a8\u54a8\u8be2\u4f1a\u8ba1\u5e08\u83b7\u5f97\u66f4\u5168\u9762\u7684\u7a0e\u52a1\u5efa\u8bae\u3002<\/p>\n<h2><strong>\u8d39\u7528\u62a5\u9500<\/strong><\/h2>\n<p>\u8d39\u7528\u62a5\u9500\u4e5f\u662f\u4e00\u79cd\u5c06\u94b1\u4ece\u516c\u53f8\u62ff\u51fa\u6765\u7684\u65b9\u5f0f\u3002<\/p>\n<p>\u5982\u679c\u516c\u53f8\u8463\u4e8b\u5e2e\u52a9\u516c\u53f8\u4ee3\u4ed8\u4e86\u5f00\u652f\uff0c\u5e76\u4e14\u8fd9\u7b14\u5f00\u652f\u4e0d\u662f\u8463\u4e8b\u7684\u79c1\u4eba\u5f00\u652f\uff0c\u90a3\u4e48\u516c\u53f8\u53ef\u4ee5\u5c06\u8fd9\u7b14\u94b1\u62a5\u9500\u7ed9\u8463\u4e8b\u3002\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u6700\u597d\u7684\u62a5\u9500\u65b9\u5f0f\u662f\u8463\u4e8b\u5728\u652f\u4ed8\u65f6\u7d22\u8981\u7a0e\u52a1\u53d1\u7968\uff0c\u5e76\u4e14\u5728\u62a5\u9500\u65f6\u8bb0\u5f55\u8fdb\u5165\u516c\u53f8\u8d22\u52a1\u7cfb\u7edf\uff0c\u62a5\u9500\u91d1\u989d\u4e0e\u7a0e\u52a1\u53d1\u7968\u91d1\u989d\u9700\u8981\u4fdd\u6301\u4e00\u81f4\u3002\u7a0e\u52a1\u5c40\u5bf9\u7a0e\u52a1\u53d1\u7968\u6709\u4e25\u683c\u7684\u8981\u6c42\u3002\u8f66\u8f86\u9910\u996e\u7c7b\u522b\u8d39\u7528\u62a5\u9500\uff0c\u4e5f\u6709\u5177\u4f53\u7684\u89c4\u5b9a\u3002<\/p>\n<h2><strong>\u53d1\u653e\u80a1\u606f\uff08\u5206\u7ea2\uff09<\/strong><\/h2>\n<p>\u901a\u5e38\u6765\u8bf4\uff0c\u4e2d\u5c0f\u578b\u4f01\u4e1a\u7684\u8463\u4e8b\u4e5f\u4f1a\u662f\u516c\u53f8\u7684\u80a1\u4e1c\u6216\u8005\u80a1\u4e1c\u4e4b\u4e00\uff0c\u6240\u4ee5\u516c\u53f8\u80a1\u4e1c\u53ef\u4ee5\u901a\u8fc7\u53d1\u653e\u80a1\u606f\u7684\u65b9\u5f0f\u4ece\u516c\u53f8\u83b7\u53d6\u8d44\u91d1\u3002<\/p>\n<p>\u80a1\u606f\u53ef\u4ee5\u662ffully franked\uff08\u516c\u53f8\u7eb3\u7a0e\u540e\u80a1\u606f\uff09\u6216\u8005unfranked\uff08\u516c\u53f8\u672a\u7eb3\u7a0e\u540e\u80a1\u606f\uff09\u3002\u652f\u4ed8\u80a1\u606f\u7684\u65f6\u95f4\u53ef\u4ee5\u662f\u4e00\u5e74\u591a\u6b21\uff0c\u4e5f\u53ef\u4ee5\u662f\u4e00\u5e74\u4e00\u6b21\u3002<\/p>\n<p>\u516c\u53f8\u9700\u8981\u7533\u660e\u5c06\u4f1a\u652f\u4ed8\u80a1\u606f\uff0c\u4ee5\u53ca\u652f\u4ed8\u80a1\u606f\u7684\u65e5\u671f\uff0c\u5e76\u4e14\u9700\u8981\u5f00\u4f1a\u8fdb\u884c\u8bb0\u5f55\u3002\u80a1\u4e1c\u53ef\u4ee5\u83b7\u5f97\u80a1\u606f\u8bc1\u4e66\u3002\u80a1\u4e1c\u9700\u8981\u5728\u4e2a\u4eba\u5e74\u5ea6\u62a5\u7a0e\u65f6\u7533\u62a5\u8be5\u7b14\u80a1\u606f\u3002<\/p>\n<p>\u901a\u8fc7\u53d1\u653e\u80a1\u606f\u7684\u65b9\u5f0f\u4ece\u516c\u53f8\u62ff\u94b1\u7684\u6700\u5927\u597d\u5904\u5728\u4e8e\u4e0d\u7528\u7f34\u7eb3\u517b\u8001\u91d1\uff0c\u9884\u6263PAYG\u4ee5\u53ca\u4e0d\u7528\u8d2d\u4e70WorkCover\uff08\u5982\u679c\u6ca1\u6709\u5176\u4ed6\u5458\u5de5\uff09\u3002<\/p>\n<h3><strong>Franked Dividend<\/strong><\/h3>\n<p>\u9488\u5bf9\u4e2d\u9ad8\u6536\u5165\u4eba\u7fa4\uff0cfully franked\u7684\u80a1\u606f\u62e5\u6709\u4e00\u5b9a\u7684\u9501\u5b9a\u7a0e\u7387\u7684\u6548\u679c\u3002\u5173\u4e8efully franked\u7684\u80a1\u606f\u5728\u4e2a\u4eba\u7a0e\u52a1\u60c5\u51b5\u4e0b\u7684\u8ba1\u7b97\u65b9\u5f0f\u53ef\u4ee5\u8054\u7cfb\u6211\u4eec\u6216\u8bf7\u53c2\u9605\u6211\u4eec\u7684\u6587\u7ae0\uff1a<a href=\"http:\/\/mp.weixin.qq.com\/s?__biz=MzA4MTA3NDg0Ng==&amp;mid=2247483697&amp;idx=1&amp;sn=f838fbadb9f7b5c5e855444caa331cd9&amp;chksm=9f9bcec0a8ec47d6243b343dec5eef447ca93011126b8d792b76d2de4aca65bcc7444bf52eb2&amp;scene=21#wechat_redirect\" target=\"_blank\" rel=\"noopener noreferrer\" data-itemshowtype=\"0\" data-linktype=\"2\">\u6fb3\u6d32\u516c\u53f8\u5206\u7ea2<\/a><a style=\"font-size: 14.4px;\" href=\"http:\/\/mp.weixin.qq.com\/s?__biz=MzA4MTA3NDg0Ng==&amp;mid=2247483697&amp;idx=1&amp;sn=f838fbadb9f7b5c5e855444caa331cd9&amp;chksm=9f9bcec0a8ec47d6243b343dec5eef447ca93011126b8d792b76d2de4aca65bcc7444bf52eb2&amp;scene=21#wechat_redirect\" target=\"_blank\" rel=\"noopener noreferrer\" data-itemshowtype=\"0\" data-linktype=\"2\">&#8212; Franking Credit\u89e3\u6790<\/a><a style=\"font-size: 14.4px;\" href=\"http:\/\/mp.weixin.qq.com\/s?__biz=MzA4MTA3NDg0Ng==&amp;mid=2247483697&amp;idx=1&amp;sn=f838fbadb9f7b5c5e855444caa331cd9&amp;chksm=9f9bcec0a8ec47d6243b343dec5eef447ca93011126b8d792b76d2de4aca65bcc7444bf52eb2&amp;scene=21#wechat_redirect\" target=\"_blank\" rel=\"noopener noreferrer\" data-itemshowtype=\"0\" data-linktype=\"2\">\u62b5\u514d\u00a0<\/a><\/p>\n<h2><strong>\u4e0d\u540c\u7684\u65b9\u5f0f\u5e26\u6765\u4e0d\u540c\u7684\u5408\u89c4\u8981\u6c42\u4e0e\u7a0e\u52a1\u7ed3\u679c<\/strong><\/h2>\n<p>\u53ef\u4ee5\u770b\u5230\u4e0d\u540c\u7684\u652f\u53d6\u65b9\u5f0f\u5e26\u6765\u5b8c\u5168\u4e0d\u540c\u7684\u7a0e\u52a1\u7ed3\u679c\uff0c\u540c\u65f6\u5bf9\u516c\u53f8\u7684\u5408\u89c4\u8981\u6c42\u4e5f\u975e\u5e38\u4e0d\u540c\u3002\u6211\u4eec\u5efa\u8bae\u60a8\u4ece\u516c\u53f8\u652f\u53d6\u8d39\u7528\u524d\u54a8\u8be2\u4e13\u4e1a\u7684\u4f1a\u8ba1\u5e08\u3002<\/p>\n<p><strong><em>\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u5173\u8d44\u6599\u00a0<\/em><\/strong><\/p>\n<p><em><a href=\"https:\/\/www.ato.gov.au\/Individuals\/Tax-return\/2020\/Tax-return\/Income-questions-1-12\/2-Allowances,-earnings,-tips,-directors-fees-etc-2020\/\" target=\"_blank\" rel=\"noopener\">QC61621\u00a0<\/a><a href=\"https:\/\/www.ato.gov.au\/business\/private-company-benefits---division-7a-dividends\/\" target=\"_blank\" rel=\"noopener\">QC17861\u00a0<\/a><a href=\"https:\/\/www.ato.gov.au\/individuals\/working\/working-as-an-employee\/\" target=\"_blank\" rel=\"noopener\">QC43436<\/a><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>\u4f5c\u4e3a\u4e00\u95f4\u516c\u53f8\u7684\u8463\u4e8b\/\u80a1\u4e1c\uff0c\u901a\u5e38\u6709\u56db\u79cd\u65b9\u5f0f\u53ef\u4ee5\u4ece\u516c\u53f8\u652f\u53d6\u8d44\u91d1\uff1a<br \/>\n\u5de5\u8d44\u6216\u8463\u4e8b\u8d39<br \/>\n\u501f\u8d37<br \/>\n\u5206\u7ea2<br \/>\n\u8d39\u7528\u62a5\u9500<\/p>\n","protected":false},"author":4,"featured_media":4002,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1694],"tags":[1396],"class_list":["post-4001","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1694","tag-1396","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\/4001","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=4001"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/4001\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/4002"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=4001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=4001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=4001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}