{"id":5423,"date":"2021-02-04T15:54:20","date_gmt":"2021-02-04T04:54:20","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/?p=5423"},"modified":"2025-02-01T15:18:25","modified_gmt":"2025-02-01T04:18:25","slug":"%e6%88%bf%e4%ba%a7%e5%bc%80%e5%8f%91%e9%9c%80%e8%a6%81%e8%80%83%e8%99%91%e7%9a%84%e7%a8%8e%e5%8a%a1%e7%bb%86%e5%88%99","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e6%88%bf%e4%ba%a7%e5%bc%80%e5%8f%91%e9%9c%80%e8%a6%81%e8%80%83%e8%99%91%e7%9a%84%e7%a8%8e%e5%8a%a1%e7%bb%86%e5%88%99\/","title":{"rendered":"\u623f\u4ea7\u5f00\u53d1\u9700\u8981\u8003\u8651\u7684\u7a0e\u52a1\u7ec6\u5219"},"content":{"rendered":"

\u65e0\u8bba\u662f\u627e\u5230\u4e00\u5757\u5730\u6765\u5efa\u9020\u623f\u4ea7\u6216\u8005\u5bf9\u73b0\u6709\u571f\u5730\u8fdb\u884c\u62c6\u5206\uff0c\u901a\u8fc7\u5f00\u53d1\u623f\u4ea7\u8d5a\u53d6\u5229\u6da6\u51e0\u4e4e\u662f\u6bcf\u4e2a\u4eba\u7684\u6fb3\u6d32\u68a6\u3002\u5728\u5f00\u542f\u6fb3\u6d32\u68a6\u7684\u5f81\u9014\u524d\u8be6\u7ec6\u7684\u4e86\u89e3\u623f\u4ea7\u5f00\u53d1\u7684\u76f8\u5173\u7a0e\u52a1\u7ec6\u5219\uff08\u8d44\u672c\u5229\u5f97\u7a0e\uff0c\u666e\u901a\u6536\u5165\u4ee5\u53ca\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff09\u975e\u5e38\u91cd\u8981\u3002<\/span><\/p>\n

\u9488\u5bf9\u666e\u901a\u7684\u201c\u4e00\u6b21\u6027\u623f\u4ea7\u5f00\u53d1\u8005\u201d\uff08\u6307\u4e0d\u662f\u4ee5\u623f\u4ea7\u5f00\u53d1\u4e3a\u751f\u7684\u5f00\u53d1\u8005\uff0c\u6216\u6ca1\u6709\u623f\u4ea7\u5f00\u53d1\u201c\u80cc\u666f\u201d\uff09\u7684\u623f\u4ea7\u5f00\u53d1\u8005\uff0c\u8fd9\u7c7b\u4eba\u7fa4\u7684\u623f\u4ea7\u5f00\u53d1\u5728\u7a0e\u52a1\u4e0a\u4e3b\u8981\u53ef\u5f52\u7c7b\u4e3a\u4e24\u7c7b\uff1a<\/span><\/p>\n

    \n
  1. \u5177\u6709\u76c8\u5229\u8ba1\u5212<\/strong>\u7684\u623f\u4ea7\u5f00\u53d1\uff08Profit Making Scheme\uff09<\/span><\/li>\n
  2. \u5f00\u53d1\u540e\u6301\u6709\u623f\u4ea7\u5e76\u8d5a\u53d6\u79df\u91d1\u6536\u5165\uff08Earning Rental Income\uff09<\/span><\/li>\n<\/ol>\n

    \"\"<\/p>\n

    \u5177\u6709\u76c8\u5229\u8ba1\u5212\u7684\u623f\u4ea7\u5f00\u53d1\uff08Profit Making Scheme<\/strong>\uff09<\/strong><\/span><\/h2>\n

    \u4ece\u5355\u6b21\u623f\u4ea7\u5f00\u53d1\u7684\u4ea4\u6613\u4e2d\u83b7\u5f97\u7684\u5229\u6da6\u5728\u7b26\u5408\u4ee5\u4e0b\u4e24\u79cd\u60c5\u51b5\u4e0b\u4f1a\u88ab\u8ba4\u4e3a\u662f\u4e00\u6b21\u5177\u6709\u76c8\u5229\u8ba1\u5212\u7684\u5f00\u53d1\u6d3b\u52a8:<\/span><\/p>\n

      \n
    1. \u8fdb\u884c\u4ea4\u6613\u7684\u610f\u56fe<\/strong>\u6216\u76ee\u7684\u662f\u4e3a\u4e86\u83b7\u5f97\u5229\u6da6\u6216\u6536\u76ca<\/strong>:<\/span><\/li>\n
    2. \u623f\u4ea7\u5f00\u53d1\u7684\u4ea4\u6613\u4ee5\u53ca\u8d5a\u53d6\u7684\u5229\u6da6\u662f\u4ee5\u751f\u610f\uff08carry on a business<\/a>\uff09\u7684\u65b9\u5f0f\u8fdb\u884c\u7684\u3002<\/span><\/li>\n<\/ol>\n

      \u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\uff08ATO\uff09\u63d0\u4f9b\u4e86\u591a\u79cd\u6848\u4f8b\u660e\u786e\u8868\u8ff0\u4e86\u5728\u4f55\u79cd\u60c5\u51b5\u4e0b\u4f1a\u8fdb\u884c\u7684\u623f\u4ea7\u5f00\u53d1\u4f1a\u88ab\u8ba4\u5b9a\u4e3a\u76c8\u5229\u8ba1\u5212\uff0c\u4f8b\u5982\uff1a<\/span><\/p>\n

        \n
      • \u7eb3\u7a0e\u4eba\u8d2d\u4e70\u4e86\u4e00\u5757\u7a7a\u7f6e\u571f\u5730\uff0c\u5efa\u7acb\u8054\u6392\u522b\u5885\uff08townhouse\uff09\u540e\u5356\u51fa;<\/span><\/li>\n
      • \u7eb3\u7a0e\u4eba\u5c06\u81ea\u6709\u623f\u4ea7\u7684\u571f\u5730\u8fdb\u884c\u5206\u5272\uff0c\u5206\u5272\u540e\u5efa\u8bbe\u4e00\u680b\u522b\u5885\uff08house\uff09\u6216\u5355\u5143\u697c\uff08unit\uff09\u540e\u5356\u51fa<\/strong>\u3002<\/span><\/li>\n<\/ul>\n

        \u5728\u7a0e\u52a1\u7684\u8ba4\u5b9a\u4e0a\uff0c\u4ece\u4e00\u6b21\u5177\u6709\u76c8\u5229\u8ba1\u5212\u8d5a\u53d6\u7684\u6536\u76ca\u5c06\u4f1a\u88ab\u8ba4\u5b9a\u4e3a\u666e\u901a\u6536\u5165\uff08Ordinary Income\uff09\uff0c\u7eb3\u7a0e\u4eba\u7684\u6536\u76ca\u5c06\u4f1a\u6309\u7167\u666e\u901a\u6536\u5165\u7684\u7a0e\u7387\u5728\u623f\u4ea7\u4ea4\u5272\u7684\u8d22\u5e74\uff08<\/strong>Settlement Date<\/strong>\uff09<\/strong>\u8fdb\u884c\u7eb3\u7a0e\uff082021\u5e74Base Rate Entity\u516c\u53f8\u7a0e\u7387\u4e3a26%\uff09\u3002\u4e5f\u610f\u5473\u7740\u7eb3\u7a0e\u4eba\u5c31\u7b97\u6301\u6709\u8be5\u623f\u4ea7\u8d85\u8fc712\u4e2a\u6708\uff0c\u4e5f\u4e0d\u80fd\u83b7\u5f97<\/strong>50%\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u51cf\u514d\u3002<\/span><\/p>\n

        \u8d44\u4ea7\u53d8\u73b0\u7684\u8d44\u672c\u5229\u5f97\u7a0e\uff08CGT on Mere Realisation of a Capital Asset<\/strong>\uff09<\/strong><\/span><\/h2>\n

        \u90a3\u4e48\u5728\u4f55\u79cd\u60c5\u51b5\u4e0b\u623f\u4ea7\u4ea4\u6613\u4f1a\u88ab\u8ba4\u5b9a\u4e3a\u662f\u4e00\u79cd\u8d44\u4ea7\u53d8\u73b0<\/strong>\uff08Mere Realisation\uff09\uff0c\u5e76\u4e14\u53ef\u80fd\u4f1a\u88ab\u5f52\u5165\u8d44\u672c\u5229\u5f97\u7a0e\uff0c\u4ece\u800c\u6709\u673a\u4f1a\u83b7\u5f97\u8d44\u672c\u5229\u5f97\u7a0e\u51cf\u514d\uff1f<\/span><\/p>\n

        \u4ee5\u4e0b\u4e3a\u4e00\u4e9b\u6848\u4f8b\uff1a<\/span><\/p>\n

          \n
        • \u6211\u4eec\u5e38\u89c1\u7684\u7eb3\u7a0e\u4eba\u5356\u51fa\u81ea\u5df1\u957f\u671f<\/strong>\u6301\u6709\u7684\u6295\u8d44\u623f\uff1b<\/span><\/li>\n
        • \u7eb3\u7a0e\u4eba\u5206\u5272\u81ea\u4f4f\u623f\u571f\u5730\u7684\u4e00\u90e8\u5206\uff0c\u5356\u51fa\u5206\u5272\u540e\u7684\u7a7a\u5730\uff08\u6ce8\u610f\uff1a\u5206\u5272\u540e\u7684\u571f\u5730\u5728\u5356\u51fa\u65f6\u9700\u8981\u8003\u8651\u8d44\u672c\u5229\u5f97\u7a0e\uff0c\u56e0\u4e3a\u4e0d\u518d\u7b26\u5408\u81ea\u4f4f\u623f\u8d44\u672c\u5229\u5f97\u7a0e\u8c41\u514d\u7684\u89c4\u5b9a\uff09\uff1b<\/span><\/li>\n
        • \u7eb3\u7a0e\u4eba\u5356\u51fa\u81ea\u7528\u7684\u529e\u516c\u5ba4\u6216\u8005\u662f\u5382\u623f\uff1b<\/span><\/li>\n
        • \u519c\u573a\u4e3b\u5206\u5272\u81ea\u5df1\u7684\u519c\u4e1a\u7528\u5730\uff0c\u5e76\u5c06\u5206\u5272\u540e\u7684\u571f\u5730\u51fa\u552e\uff08\u9700\u989d\u5916\u6ee1\u8db3\u5176\u4ed6\u6761\u4ef6\uff0c\u6b22\u8fce\u8054\u7edc\u6211\u4eec\u8fdb\u884c\u54a8\u8be2<\/strong>\uff09<\/span><\/li>\n<\/ul>\n

          \u5728\u7a0e\u52a1\u7684\u8ba4\u5b9a\u4e0a\uff0c\u4ece\u8d44\u4ea7\u53d8\u73b0\u4e2d\u83b7\u5f97\u7684\u6536\u76ca\u5c06\u4e0d\u4f1a\u88ab\u8ba4\u5b9a\u4e3a\u666e\u901a\u6536\u5165\uff0c\u800c\u662f\u8fdb\u5165\u8d44\u672c\u5229\u5f97\u7a0e\u4f53\u7cfb\uff08CGT Regime\uff09\u3002\u5982\u679c\u6301\u6709\u7684\u623f\u4ea7\u8d85\u8fc712\u4e2a\u6708\uff0c\u5e76\u6ee1\u8db3\u5176\u4ed6\u8d44\u672c\u5229\u5f97\u7a0e\u51cf\u514d\u7684\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\uff0c\u53ef\u83b7\u5f9750%\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u51cf\u514d\u3002\u989d\u5916\u7684\uff0c\u7b26\u5408\u7ecf\u8425\u6027\u8d44\u4ea7\uff08Active Asset\uff09\u6761\u4ef6\u7684\u5c0f\u578b\u4f01\u4e1a\uff0c\u53ef\u4f7f\u7528\u5c0f\u578b\u4f01\u4e1a\u4f01\u4e1a\u8d44\u672c\u5229\u5f97\u7a0e\u4f18\u60e0\uff08Small Business CGT Concessions\uff09\u6765\u8fdb\u4e00\u6b65\u964d\u4f4e\u8d44\u672c\u5229\u5f97\u7a0e\u3002\u540c\u65f6\u8d44\u672c\u5229\u5f97\u7a0e\u7f34\u7eb3\u7684\u8d22\u5e74\u662f\u5408\u540c\u751f\u6548\u65e5\/\u7b7e\u8ba2\u65e5\uff08Contract Executed or exchanged\uff09\u3002<\/span>\u00a0<\/strong><\/span><\/p>\n

          \u5982\u4f55\u8003\u8651\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff1f<\/strong><\/span><\/h2>\n

          \u5728\u5356\u51fa\u65b0\u5efa\u6210\u7684\u6c11\u7528\u623f\u4ea7\u65f6\uff0c\u7a0e\u52a1\u8ba4\u5b9a\u4e3a\u5356\u65b9\u7684\u4ea4\u6613\u662f\u53ef\u5f81\u7a0e\u4f9b\u5e94\uff08taxable supply\uff09\uff0c\u8fd9\u4e5f\u610f\u5473\u7740\uff0c\u5177\u6709\u76c8\u5229\u8ba1\u5212\u7684\u623f\u4ea7\u5f00\u53d1\u9879\u76ee\u9700\u8981\u989d\u5916\u52a0\u653610%\u7684\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff0c\u6240\u4ee5\u5356\u65b9\u9700\u8981\u5c06\u8fd9\u90e8\u5206\u989d\u5916\u768410%\u7f34\u7eb3\u7ed9\u7a0e\u52a1\u5c40\uff0c\u800c\u5728\u623f\u4ea7\u5f00\u53d1\u6d89\u53ca\u542b\u6709\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u5f00\u652f\u90e8\u5206\u7684\u5f00\u9500\uff0c\u53ef\u8fdb\u884c\u51b2\u62b5\u3002\u5982\u679c\u5206\u5272\u571f\u5730\uff0c\u5efa\u6210\u623f\u4ea7\u5e76\u4e14\u6301\u6709\u8fdb\u884c\u51fa\u79df\u8d5a\u53d6\u6536\u5165\uff0c\u5728\u540e\u671f\u5356\u51fa\u623f\u4ea7\u65f6\u8fd8\u9700\u8003\u8651\u6301\u6709\u7684\u5177\u4f53\u65f6\u95f4\u8de8\u5ea6\uff0c\u5728\u4e0d\u6ee1\u8db3\u6301\u6709\u65f6\u95f4\u8981\u6c42\u7684\u60c5\u51b5\u4e0b\uff0c\u4ecd\u7136\u9700\u8981\u7f34\u7eb310%\u7684\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u3002<\/span><\/p>\n

          \u603b\u7ed3<\/strong><\/span><\/h2>\n

          \u5982\u679c\u5f00\u53d1\u6d3b\u52a8\u6d89\u53ca\u5230\u5efa\u8bbe\uff08construction\uff09\u5e76\u9500\u552e\uff0c\u800c\u975e\u957f\u671f\u6301\u6709\u8d5a\u53d6\u623f\u79df\u6536\u5165\uff0c\u90a3\u4e48\u6781\u6709\u53ef\u80fd\u88ab\u8ba4\u5b9a\u4e3a\u4e00\u4e2a\u5177\u6709\u76c8\u5229\u8ba1\u5212\u7684\u5f00\u53d1\u9879\u76ee\uff0c\u5219\u9700\u8981\u8003\u8651\u6536\u76ca\u4e3a\u7ecf\u8425\u6240\u5f97\uff0c\u540c\u65f6\u9700\u8981\u8003\u8651\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7684\u76f8\u5173\u7a0e\u52a1\u3002<\/span><\/p>\n

          \u800c\u5982\u679c\u4ec5\u4ec5\u662f\u8fdb\u884c\u571f\u5730\u5206\u5272\uff0c\u5c06\u5206\u5272\u540e\u7684\u571f\u5730\u5356\u51fa\uff0c\u5219\u7a0e\u52a1\u8ba4\u5b9a\u66f4\u503e\u5411\u4e8e\u8d44\u4ea7\u53d8\u73b0\u3002<\/span><\/p>\n

          \u663e\u7136\uff0c\u7eb3\u7a0e\u4eba\u5e0c\u671b\u4ed6\u4eec\u4ece\u5f00\u53d1\u6d3b\u52a8\u4e2d\u83b7\u5f97\u7684\u9500\u552e\u5229\u6da6\u88ab\u89c6\u4e3a\u8d44\u4ea7\u7684\u53d8\u73b0\uff0c\u8fd9\u6837\u5c31\u53ef\u4ee5\u5229\u7528\u8d44\u672c\u5229\u5f97\u7a0e\u7684\u51cf\u514d\u4ee5\u53ca\u5176\u4ed6\u8d44\u672c\u5229\u5f97\u4f18\u60e0\u964d\u4f4e\u7a0e\u52a1\u6210\u672c\uff0c\u540c\u65f6\u907f\u514d\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u3002\u7136\u800c\uff0c\u5728\u5927\u591a\u6570\u60c5\u51b5\u4e0b(\u7279\u522b\u662f\u5f00\u53d1\u6d3b\u52a8\u6d89\u53ca\u5230\u5efa\u8bbe) \uff0c\u8d44\u4ea7\u7684\u5904\u7f6e\u5c06\u88ab\u89c6\u4e3a\u4e00\u4e2a\u76c8\u5229\u8ba1\u5212\uff0c\u5e76\u4f5c\u4e3a\u666e\u901a\u6536\u5165\u5f81\u7a0e\uff0c\u540c\u65f6\u8fd8\u9700\u8981\u8003\u8651\u76f8\u5173\u7684\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7a0e\u52a1\u3002<\/span><\/p>\n

          \"\u5353\u8bda\u7acb\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u6587\u7ae0\u514d\u8d23\u7533\u660e\"<\/p>\n","protected":false},"excerpt":{"rendered":"

          \u672c\u6587\u5e2e\u52a9<\/p>\n","protected":false},"author":4,"featured_media":5424,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1700],"tags":[1441,1462],"class_list":["post-5423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1700","tag-gst","tag-1462","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\/5423","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=5423"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/5423\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/5424"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=5423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=5423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=5423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}