{"id":830,"date":"2018-06-30T04:53:27","date_gmt":"2018-06-29T18:53:27","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/?p=830"},"modified":"2025-02-01T15:15:43","modified_gmt":"2025-02-01T04:15:43","slug":"division-7a-loan-%e8%b4%b7%e6%ac%be%e5%8d%8f%e8%ae%ae%e5%b8%b8%e8%a7%81%e8%af%af%e5%8c%ba","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/division-7a-loan-%e8%b4%b7%e6%ac%be%e5%8d%8f%e8%ae%ae%e5%b8%b8%e8%a7%81%e8%af%af%e5%8c%ba\/","title":{"rendered":"Division 7A Loan \u80a1\u4e1c\u8d37\u6b3e\u534f\u8bae\u5e38\u89c1\u8bef\u533a"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>\u80a1\u4e1c\u8d37\u6b3e\u534f\u8bae<\/strong><\/h2>\n\n\n\n<p>\u5728\u6fb3\u6d32\u6210\u7acb\u516c\u53f8\uff0c\u5f88\u591a\u4eba\u90fd\u6709\u542c\u8fc7Division 7A Loan Agreement\uff08\u4ee5\u4e0b\u7b80\u79f0\u8d37\u6b3e\u534f\u8bae\uff09\u3002\u4e5f\u6709\u5f88\u591a\u4eba\u90fd\u8ba4\u4e3a\uff0c\u81ea\u5df1\u6210\u7acb\u4e86\u516c\u53f8\uff0c\u90a3\u4e48\u5c31\u7406\u6240\u5f53\u7136\u5730\u201c\u62e5\u6709\u201d\u8fd9\u4e2a\u516c\u53f8\u516c\u53f8\u3002\u56e0\u6b64\uff0c\u81ea\u5df1\u53ef\u4ee5\u4ece\u516c\u53f8\u968f\u610f\u62ff\u51fa\u81ea\u5df1\u60f3\u8981\u7684\u94b1\uff0c\u7528\u4e8e\u5404\u79cd\u79c1\u4eba\u82b1\u9500\u3002<\/p>\n\n\n\n<p>\u7136\u800c\uff0c\u8fd9\u662f\u5927\u9519\u7279\u9519\u7684\u3002\u62ff\u7740\u516c\u53f8\u7684\u94b1\u4e70\u7684\u8fd9\u4e9b\u4e1c\u897f\u90fd\u662f\u4e2a\u4eba\u7269\u54c1\uff0c\u5e76\u975e\u8fd0\u8425\u516c\u53f8\u4e1a\u52a1\u7684\u4e00\u90e8\u5206\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u60a8\u5df2\u4ece\u516c\u53f8\u83b7\u5f97\u8d22\u52a1\u5229\u76ca\u3002\u516c\u53f8\u662f\u4e00\u4e2a\u72ec\u7acb\u7684\u6cd5\u5f8b\u5b9e\u4f53\uff0c\u5b83\u6709\u81ea\u5df1\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002\u5982\u679c\u6ca1\u6709Division 7A Loan Deed\uff08\u4ee5\u4e0b\u7b80\u79f0\u8d37\u6b3e\u5951\u7ea6\uff09\uff0c\u90a3\u4e48\u60a8\u5c06\u88ab\u89c6\u540c\u62ff\u53d6\u4e86\u5206\u7ea2\u3002\u60a8\u4ece\u8d35\u516c\u53f8\u83b7\u5f97\u8d44\u91d1\u7684\u7a0e\u6536\u5904\u7f5a\u51e0\u4e4e\u4e3a100\uff05\u3002<\/p>\n\n\n\n<p>\u6b63\u786e\u505a\u6cd5\u662f\uff0c\u60a8\u5e94\u8be5\u8ba2\u7acbDiv7A\u8d37\u6b3e\u5951\u7ea6\uff0c\u6765\u5411\u60a8\u7684\u516c\u53f8\u201c\u501f\u201d\u8fd9\u7b14\u94b1\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>ATO \u5bf9Div7A \u8d37\u6b3e\u7684\u542b\u4e49\u662f\uff1a<\/strong><\/h2>\n\n\n\n<p>An advance of money\uff1b<\/p>\n\n\n\n<p>A provision of credit or any other form of financial accommodation\uff1b<\/p>\n\n\n\n<p>A payment for a shareholder or their associate, on their account, on their behalf, or at their request if they have an obligation to repay the amount; and<\/p>\n\n\n\n<p>A transaction (whatever its terms or form) that is the same as a loan of money.<\/p>\n\n\n\n<p>\u8bf7\u6ce8\u610f\uff0c\u4ee5\u4e0a\u6211\u4eec\u8bf4\u7684\u662f\u8d37\u6b3e\u534f\u8bae\u4e0e\u8d37\u6b3e\u5951\u7ea6\uff0c\u8fd9\u4e24\u8005\u662f\u4e0d\u4e00\u6837\u7684\u3002\u88abATO\u5ba1\u8ba1\u7684Div7A\u8d37\u6b3e\u534f\u8bae\uff0c\u901a\u5e38\u90fd\u6709\u4ee5\u4e0b4\u4e2a\u5e38\u89c1\u7684\u8d77\u8349\u9519\u8bef\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\u201c<\/strong><strong>\u5951\u7ea6<\/strong><strong>\u201d \u4e0e \u201c<\/strong><strong>\u534f\u8bae<\/strong><strong>\u201d \u5927\u6709\u4e0d\u540c<\/strong><strong>\uff1a<\/strong><strong> \u201c<\/strong><strong>\u534f\u8bae<\/strong><strong>\u201d<\/strong><strong>\u4e0d\u8d77\u4f5c\u7528\u3002<\/strong><\/li><\/ul>\n\n\n\n<p>Div7A\u7684\u8d37\u6b3e\u5e94\u8be5\u662f\u4e00\u7b14\u5951\u636e\uff08deed\uff09\u3002 \u800c\u534f\u8bae\uff08agreement\uff09\u662f\u6709consideration\u7684\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>ATO\u8981\u6c42Div7A\u8d37\u6b3e\u5e94\u5305\u542b\u4ee5\u4e0b8\u4e2a\u6761\u4ef6<\/strong>\uff1a<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\"><li>\u63d0\u4f9b\u548c\u63a5\u53d7\uff1a\u6765\u81ea\u4e00\u65b9\u7684\u8981\u7ea6\u548c\u6765\u81ea\u53e6\u4e00\u65b9\u7684\u63a5\u53d7\uff1b<\/li><li>\u610f\u56fe\uff1a\u610f\u56fe\u662f\u53d7\u6cd5\u5f8b\u7ea6\u675f\u7684\uff0c\u793e\u4ea4\u7fa4\u6216\u5bb6\u5ead\u5185\u7684\u534f\u8bae\u4e0d\u8ba1\u7b97\u5728\u5185\uff1b<\/li><li>\u8003\u8651\uff1a\u4e3a\u627f\u8bfa\u4ed8\u6b3e\uff08\u5373\u7b7e\u7f72\u4e3a\u5951\u7ea6\uff09\uff1b<\/li><li>\u80fd\u529b\uff1a\u5f53\u4e8b\u4eba\u5177\u6709\u76f8\u5e94\u7684\u5408\u540c\u884c\u4e3a\u80fd\u529b\u548c\u76f8\u5e94\u7684\u7f14\u7ea6\u884c\u4e3a\u80fd\u529b\uff1b<\/li><li>\u81ea\u7531\u610f\u5411\uff1a\u4e0d\u5f97\u5f3a\u5236\uff0c\u6216\u4ee5\u4e0d\u9002\u5f53\u7684\u5f71\u54cd\u3001\u6b3a\u8bc8\u3001\u865a\u5047\u9648\u8ff0\u6216\u9519\u8bef\u6765\u8fbe\u6210\u5951\u7ea6\uff1b<\/li><li>\u5408\u6cd5\u76ee\u7684\uff1a\u5951\u7ea6\u7684\u76ee\u7684\u4e0d\u80fd\u8fdd\u6cd5\u3001\u4e0d\u9053\u5fb7\u6216\u8fdd\u53cd\u516c\u5171\u653f\u7b56\uff1b<\/li><li>\u786e\u5b9a\u6027\uff1a\u5951\u7ea6\u7528\u8bcd\u6e05\u695a\u660e\u4e86\uff0c\u4e0d\u5f97\u542b\u7cca\u6216\u6709\u6b67\u4e49\uff1b<\/li><li>\u5c65\u884c\u53ef\u80fd\u6027\uff1a\u5951\u7ea6\u5728\u5e94\u7528\u4e0a\u6216\u6cd5\u5f8b\u4e0a\u5e94\u6709\u5c65\u884c\u7684\u53ef\u80fd\u3002<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li><b>\u5951\u7ea6\u5f15\u7528\u7684\u6761\u4f8b\u5df2\u6539\u53d8\u6216\u4e0d\u518d\u9002\u7528<\/b><\/li><\/ul>\n\n\n\n<p>\u4e00\u4e9b\u7acb\u6cd5\u5df2\u4e0d\u518d\u9002\u7528\u3002\u5f15\u7528\u201c\u5df2\u8fc7\u65f6\u201c\u6761\u6587\u7684\u6587\u4ef6\u5c06\u5f71\u54cd\u6709\u6548\u6027\u3002<\/p>\n\n\n\n<p>\u4f8b\u5982\uff0c\u5982\u4e00\u4e2aDiv7A\u8d37\u6b3e\u4e0d\u6b63\u786e\u5730\u5f15\u7528\u4e86section 109E(5) Income Tax Assessment Act 1936\u3002\u5f53\u8be5\u90e8\u5206\u7acb\u6cd5\u6539\u53d8\u4e86\uff0c\u90a3\u4e48Div7A\u8d37\u6b3e\u7684\u5b8c\u6574\u6027\u5c31\u4f1a\u5927\u6253\u6298\u6263\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\u672a\u5305\u542b<\/strong><strong>\u201c<\/strong><strong>Acceleration clause<\/strong><strong>\u201d<\/strong><\/li><\/ul>\n\n\n\n<p>\u6307\u7684\u662f\u5982\u679c\u6b20\u6b3e\u4eba\u8fdd\u7ea6\u4e86\u3002\u6240\u6709\u201c\u5546\u4e1a\u201d\u8d37\u6b3e\u534f\u8bae\u90fd\u6709Acceleration clause\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0a\u5185\u5bb9\u4e3b\u8981\u6765\u6e90\u4e8e\uff1a<a href=\"https:\/\/www.ato.gov.au\/Business\/Private-company-benefits---Division-7A-dividends\/In-detail\/Division-7A---Loans\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ato.gov.au\/Business\/Private-company-benefits&#8212;Division-7A-dividends\/In-detail\/Division-7A&#8212;Loans\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":832,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1698],"tags":[],"class_list":["post-830","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1698","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\/830","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=830"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/830\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/832"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}