{"id":7676,"date":"2020-08-28T10:40:18","date_gmt":"2020-08-28T00:40:18","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/%e8%b2%a1%e7%a8%85%e8%a6%81%e8%81%9e\/%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9a%e4%b8%aa%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e6%8c%87%e5%8d%97\/"},"modified":"2024-11-05T20:50:38","modified_gmt":"2024-11-05T09:50:38","slug":"%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9e%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%85%e6%8c%87%e5%8d%97","status":"publish","type":"page","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e8%b2%a1%e7%a8%85%e8%a6%81%e8%81%9e\/%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9e%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%85%e6%8c%87%e5%8d%97\/","title":{"rendered":"\u6fb3\u5927\u5229\u4e9e\u500b\u4eba\u6240\u5f97\u7a05\u6307\u5357"},"content":{"rendered":"<div class=\"gb-container gb-container-5bf02f5f alignfull\"><div class=\"gb-inside-container\">\n<div class=\"gb-container gb-container-b1c65b3c\"><div class=\"gb-inside-container\"><\/div><\/div>\n\n\n<h1 class=\"has-text-align-left has-white-color has-text-color wp-block-heading\"><strong>\u6fb3\u5927\u5229\u4e9e\u500b\u4eba\u6240\u5f97\u7a05\u6307\u5357<\/strong><\/h1>\n\n\n\n<div class=\"gb-headline gb-headline-c8011089 gb-headline-text\"><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">\u4e3b\u9801<\/span><\/p><\/nav><\/div>\n\n\n<div class=\"gb-container gb-container-a453652b\"><div class=\"gb-inside-container\"><\/div><\/div>\n<\/div><\/div>\n\n<div class=\"gb-container gb-container-2d75aa17\"><div class=\"gb-inside-container\">\n\n<\/div><\/div>\n\n<div class=\"gb-container gb-container-d58ebe44\"><div class=\"gb-inside-container\">\n\n<h2 class=\"wp-block-heading\"><strong>1. \u6458\u8981<\/strong><\/h2>\n\n\n\n<p>\u672c\u6587\u570d\u7e5e\u8207\u500b\u4eba\u76f8\u95dc\u7684\u6fb3\u5927\u5229\u4e9e\u7684\u7a05\u6536\u653f\u7b56\u8207\u88fd\u5ea6\u9032\u884c\u95e1\u8ff0\u548c\u89e3\u8b80\uff0c\u5e6b\u52a9\u7d0d\u7a05\u4eba\u4e86\u89e3\u7a05\u52d9\u7533\u5831\u7684\u7fa9\u52d9\uff0c\u9032\u884c\u5408\u898f\u5831\u7a05\u3002\u6587\u4e2d\u5c0d\u7a05\u52d9\u7684\u89e3\u8b80\u51fa\u767c\u9ede\u70ba\u500b\u4eba\u7a05\u52d9\uff0c \u4e26\u4e14\u4e0d\u69cb\u6210\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5c0d\u8b80\u8005\u7684\u5efa\u8b70\u6216\u8005\u610f\u898b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. \u7a05\u88fd\u7d9c\u8ff0<\/strong><\/h2>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9e\u5be6\u65bd\u5206\u7a05\u88fd\u3002\u4e3b\u8981\u901a\u904e\u6fb3\u5927\u5229\u4e9e\u806f\u90a6\u7a05\u52d9\u5c40ATO\uff08Australia Taxation Office\uff09\u548c\u5404\u5dde\u653f\u5e9c\u8ca1\u653f\u8fa6\u516c\u5ba4SRO\uff08State Revenue Office\uff09\u6309\u7167\u61b2\u6cd5\u548c\u5404\u5dde\/\u9818\u5730\u6cd5\u5f8b\u898f\u5b9a\u7684\u8077\u6b0a\uff0c\u5404\u81ea\u5f81\u6536\u4e0d\u540c\u7a2e\u985e\u7684\u5c08\u5c6c\u7a05\u3002\u7a05\u6536\u6cd5\u5f8b\u9ad4\u7cfb\u4e3b\u8981\u7d44\u6210\u5305\u62ec\u6cd5\u5ead\u6848\u4f8b\uff0c\u689d\u6587\u6cd5\u548c\u570b\u969b\u7a05\u6536\u5354\u5b9a\uff0c\u914d\u5408\u5177\u9ad4\u7a05\u52d9\u88c1\u5b9a\u7b49\u3002\u8207\u500b\u4eba\u7a05\u52d9\u7dca\u5bc6\u95dc\u806f\u7684\u7a05\u7a2e\u4e3b\u8981\u5305\u62ec\uff0c\u500b\u4eba\u6240\u5f97\u7a05\u3001\u5370\u82b1\u7a05\u7b49\u3002<\/p>\n\n\n\n<p>\u4e3b\u8981\u500b\u4eba\u7a05\u6536\u689d\u6587\u6cd5\u5305\u62ec\u4f46\u4e0d\u9650\u65bc\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>INCOME TAX ASSESSMENT ACT 1936<\/li><li>INCOME TAX ASSESSMENT ACT 1997<\/li><li>DUTIES ACT 2000 VIC<\/li><li>DUTIES ACT 2001 QLD<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. \u6fb3\u5927\u5229\u4e9e\u8ca1\u653f\u5e74\u5ea6\u6642\u9593<\/strong><\/h2>\n\n\n\n<p>\u6bcf\u5e74\u76847\u67081\u65e5&nbsp; &#8211; \u6b21\u5e74\u76846\u670830\u65e5<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. \u500b\u4eba\u6240\u5f97\u7a05\uff08Individual Income Tax\uff09<\/strong><\/h2>\n\n\n\n<p>\u5728\u6fb3\u5927\u5229\u4e9e\uff0c\u500b\u4eba\u6240\u5f97\u7a05\u7531\u806f\u90a6\u7a05\u52d9\u5c40\uff08ATO\uff09\u9032\u884c\u7ba1\u7406\u3002\u901a\u904e\u7a05\u52d9\u865f\u78bcTFN\uff08Tax File Number\uff09\u914d\u5408\u5176\u4ed6\u4e0d\u540c\u7a2e\u985e\u7684\u7a05\u52d9\u865f\u78bcABN\uff08\u6fb3\u5927\u5229\u4e9e\u5546\u696d\u865f\u78bcAustralia Business Number\uff09\u7b49\u9032\u884c\u7ba1\u7406\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1 \u500b\u4eba\u6240\u5f97\u7a05\u7684\u8a08\u7b97\u65b9\u5f0f<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"935\" height=\"377\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/1.png\" alt=\"\u6fb3\u5927\u5229\u4e9a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6307\u5357\" class=\"wp-image-3640\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/1.png 935w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/1-300x121.png 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/1-768x310.png 768w\" sizes=\"auto, (max-width: 935px) 100vw, 935px\" \/><\/figure><\/div>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4.1.1 \u5f81\u6536\u7bc4\u570d\u8207\u7a2e\u985e<\/strong><\/h4>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>A.  <strong>\u5e94\u8ba1\u7a0e\u6536\u5165<\/strong>\uff08Assessable Income\uff09<\/strong><\/h5>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9e\u7a05\u52d9\u5c45\u6c11\u4e3b\u8981\u7e73\u7d0d\u61c9\u8a08\u7a05\u6536\u5165\uff08\u7d0d\u5165\u7a05\u524d\u8a08\u7b97\u7684\u6536\u5165\uff09\u4e3b\u8981\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u5de5\u8cc7\u6536\u5165\uff1b<\/li><li>\u5229\u606f\u6536\u5165\uff1b<\/li><li>\u7d93\u71df\u6d3b\u52d5\u548c\u52de\u52d5\u6240\u5f97\uff1b<\/li><li>\u51c8\u8cc7\u672c\u5229\u5f97\u6536\u5165\u3002<\/li><\/ul>\n\n\n\n<p>\u5176\u4ed6\u9700\u8981\u7533\u62a5\u7684\u6536\u5165\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u96c7\u4e3b\u63d0\u4f9b\u7684\u798f\u5229\u6536\u5165\uff08Reportable Fringe Benefits Amount\uff09<\/li><li>\u96c7\u4e3b\u63d0\u4f9b\u7684\u6d25\u8cbc\u6536\u5165\uff08Allowance\uff09<\/li><\/ul>\n\n\n\n<p>\u7d55\u5927\u90e8\u5206\u7d0d\u7a05\u4eba\u6536\u5165\u6309\u7167\u5be6\u969b\u6536\u5230\u7684\u539f\u5247\uff08\u5373\u6536\u4ed8\u5be6\u73fe\u88fd\uff09\u8a08\u7b97\u61c9\u8a08\u7a05\u6536\u5165\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>B. \u96c7\u50ad\/\u5de5\u8cc7\u6536\u5165\uff08Salary &amp; Wages\uff09<\/strong><\/h5>\n\n\n\n<p>\u901a\u5e38\uff0c\u500b\u4eba\u901a\u904e\u7533\u5831\u7a05\u52d9\u865f\u78bc(TFN)\u7684\u65b9\u5f0f\u7372\u5f97\u5de5\u8cc7\u85aa\u91d1\u6536\u5165\u6642\uff0c\u7d0d\u5165\u61c9\u8a08\u7a05\u6536\u5165\u4e2d\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>C. \u5de5\u8cc7\u55ae\uff08Payslip\uff09<\/strong><\/h5>\n\n\n\n<p>\u806f\u90a6\u7a05\u52d9\u5c40\uff08ATO\uff09\u548c\u516c\u5e73\u5de5\u4f5c\u59d4\u54e1\u6703\uff08Fair Work Ombudsman\uff09\u8981\u6c42\u96c7\u4e3b\u5728\u6bcf\u6b21\u652f\u4ed8\u5de5\u8cc7\u5f8c\u9700\u8981\u63d0\u4f9b\u5de5\u8cc7\u55ae\u7d66\u54e1\u5de5\u3002\u806f\u90a6\u7a05\u52d9\u5c40\u81ea2019\u5e747\u67081\u65e5\u8d77\u958b\u59cb\u555f\u7528Single Touch Payroll (STP)\u3002 STP \u8981\u6c42\u96c7\u4e3b\u5728\u6bcf\u6b21\u767c\u653e\u5de5\u8cc7\u6642\u5c07\u5de5\u8cc7\u55ae\u63d0\u4ea4\u5230\u7a05\u52d9\u5c40\u3002\u5de5\u8cc7\u55ae\u7bc4\u672c\u5982\u4e0b\u5716\u6240\u793a\uff1a<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"650\" height=\"810\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/3.png\" alt=\"\u5de5\u8d44\u5355\" class=\"wp-image-3645\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/3.png 650w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/3-241x300.png 241w\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" \/><\/figure><\/div>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>D. \u9810\u6263\u7a05\u7cfb\u7d71\uff08Pay As You Go System\uff09<\/strong><\/h5>\n\n\n\n<p>\u96c7\u4e3b\u5728\u652f\u4ed8\u54e1\u5de5\u85aa\u8cc7\u6642\uff0c\u4ee3\u6263\u54e1\u5de5\u6240\u5f97\u7a05\u6b3e\u4ea4\u7d66\u7a05\u52d9\u5c40\u3002PAYG\u7cfb\u7d71\u4e0b\u6709\u5169\u500b\u4e0d\u540c\u5b50\u7cfb\u7d71\uff0c\u5206\u5225\u70baPAYG Withholding\uff08PAYG W\uff09\u548cPAYG Instalment\uff08PAYG I\uff09\u3002PAYG W\u662f\u96c7\u4e3b\u767c\u653e\u5de5\u8cc7\u6642\u6839\u64da\u8981\u6c42\u6263\u9664\u7684\u9810\u6263\u7a05\u3002PAYG I\u662f\u7d0d\u7a05\u4eba\u5728\u4e0a\u4e00\u500b\u8ca1\u5e74\u56e0\u70ba\u6709\u975e\u5de5\u8cc7\u6536\u5165\u800c\u7522\u751f\u984d\u5916\u6240\u5f97\u7a05\u6642\uff0cATO\u57fa\u65bc\u4e0a\u8ca1\u5e74\u984d\u5916\u7684\u6240\u5f97\u7a05\u984d\u5728\u672c\u8ca1\u5e74\u8981\u6c42\u6bcf\u5b63\u7e73\u7d0d\u7684\u9810\u4ed8\u7a05\u6b3e\u3002<\/p>\n\n\n\n<p>\u9810\u6263\u7a05\uff08PAYG W\uff09\u7684\u8a08\u7b97\u65b9\u5f0f\u6839\u64da\u4e0d\u540c\u54e1\u5de5\u7684\u5177\u9ad4\u7a05\u52d9\u60c5\u6cc1\u3001\u5de5\u8cc7\u3001\u767c\u85aa\u5468\u671f\u7b49\u6703\u6709\u6240\u4e0d\u540c\uff0c\u53ef\u901a\u904e\u806f\u90a6\u7a05\u52d9\u5c40\u63d0\u4f9b\u7684\u5b98\u65b9\u8a08\u7b97\u5668\u9032\u884c\u8a08\u7b97\uff1a<\/p>\n\n\n\n<p><a href=\"https:\/\/www.ato.gov.au\/Calculators-and-tools\/Host\/?anchor=TWC&amp;anchor=TWC\/questions#TWC\/questions\" target=\"_blank\" rel=\"noreferrer noopener\">Australia Taxation Office<\/a><\/p>\n\n\n\n<p>\u4ee5\u4e0a\u5169\u7a2e\u6240\u5f97\u7a05\u9810\u6263\u7a05\u5747\u70ba\u81e8\u6642\u7a05\u3002 \u88ab\u6263\u9664\u6240\u5f97\u7a05\u7684\u7d0d\u7a05\u4eba\u6bcf\u8ca1\u5e74\u5be6\u969b\u7e73\u7a05\u7a05\u91d1\u4ee5\u5e74\u5e95\u5831\u7a05\u8a08\u7b97\u6578\u5b57\u70ba\u6e96\u3002 \u9810\u6263\u7a05\u4ee5\u591a\u9000\u5c11\u88dc\u70ba\u539f\u5247\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>E. \u96c7\u4e3b\u63d0\u4f9b\u7684\u798f\u5229\u6536\u5165\uff08Fringe Benefits Received\uff09<\/strong><\/h5>\n\n\n\n<p>\u9664\u5de5\u8cc7\u4ee5\u5916\uff0c\u96c7\u4e3b\u4e5f\u53ef\u5411\u54e1\u5de5\u6216\u54e1\u5de5\u7684\u95dc\u806f\u65b9\uff08\u89aa\u4eba\u7b49\uff09\u63d0\u4f9b\u5176\u4ed6\u975e\u73fe\u91d1\u798f\u5229\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u63d0\u4f9b\u8eca\u8f1b\u7d66\u54e1\u5de5\uff08\u56e0\u79c1\u7528\u8eca\uff09\uff1b<\/li><li>\u5411\u54e1\u5de5\u63d0\u4f9b\u4f4e\u65bc\u5e02\u5834\u5229\u606f\u7684\u4f4e\u606f\u8cb8\u6b3e\uff1b<\/li><li>\u5411\u54e1\u5de5\u63d0\u4f9b\u514d\u8cbb\u4f4f\u6240\u7b49\u3002<\/li><\/ol>\n\n\n\n<p>\u9019\u985e\u884c\u70ba\u90fd\u5c07\u53ef\u80fd\u7522\u751f\u54e1\u5de5\u798f\u5229\u7a05\uff08Fringe Benefits Tax\uff09\uff0c\u4f46\u8a72\u7a05\u7a2e\u7531\u96c7\u4e3b\u627f\u64d4\uff0c\u800c\u975e\u96c7\u54e1\u627f\u64d4\u3002\u96c7\u54e1\u9700\u8981\u5728\u5e74\u7d42\u7533\u5831\u7a05\u52d9\u6642\u5411ATO\u63d0\u4f9b\u76f8\u95dc\u91d1\u984d\u7684\u4fe1\u606f\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>F. \u96c7\u4e3b\u63d0\u4f9b\u7684\u6d25\u8cbc\uff08Allowance Income\uff09<\/strong><\/h5>\n\n\n\n<p>\u6d25\u8cbc\u4f5c\u70ba\u9000\u7a05\u6642\u55ae\u7368\u4e00\u9805\u9700\u8981\u7533\u5831\u7684\u6536\u5165\uff0c\u96c7\u54e1\u5982\u679c\u5728\u8ca1\u653f\u5e74\u5167\u6536\u5230\u6d25\u8cbc\u88dc\u52a9\uff0c\u9700\u8981\u5728\u5e74\u7d42\u7533\u5831\u7a05\u52d9\u6642\u9032\u884c\u7533\u5831\u3002\u4f8b\u5982\uff0c\u90e8\u5206\u5d17\u4f4d\u9700\u8981\u54e1\u5de5\u51fa\u5dee\u65c5\u884c\uff08\u6307\u9700\u8981\u5728\u5916\u904e\u591c\u7684\u51fa\u884c\uff09\u3002\u6eff\u8db3\u689d\u4ef6\u7684\u6d25\u8cbc\u6536\u5165\u9700\u8981\u7d0d\u7a05\u4eba\u5728\u61c9\u8a08\u7a05\u6536\u5165\u4e2d\u7533\u5831\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>G. \u990a\u8001\u91d1\u6536\u5165\uff08Superannuation\uff09<\/strong><\/h5>\n\n\n\n<p>\u990a\u8001\u91d1\u662f\u6fb3\u5927\u5229\u4e9e\u653f\u5e9c\u70ba\u9000\u4f11\u5c45\u6c11\u63d0\u4f9b\u7684\u4e00\u9805\u91cd\u8981\u7684\u4fdd\u969c\u88fd\u5ea6\uff0c18\u6b72\u6216\u4ee5\u4e0a\u7684\u7d0d\u7a05\u4eba\u6bcf\u6708\u6536\u5165\u8d85\u904e$450\u6642\uff0c\u96c7\u4e3b\u5fc5\u9808\u81f3\u5c11\u652f\u4ed8\u7a05\u524d\u6536\u5165\u76849.5%\u4f5c\u70ba\u990a\u8001\u91d1\u3002\u990a\u8001\u91d1\u6536\u5165\u5728\u990a\u8001\u57fa\u91d1\u5167\u5c07\u6703\u6309\u716715%\u7684\u7a05\u7387\u9032\u884c\u7e73\u7a05\u3002\u500b\u4eba\u4e5f\u53ef\u6839\u64da\u8981\u6c42\u5c07\u7a05\u524d\u7a05\u5f8c\u6536\u5165\u653e\u5165\u990a\u8001\u91d1\u8cec\u6236\u4e2d\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e9%99%8d%e4%bd%8e%e7%a8%85%e5%8b%99%e6%94%af%e5%87%ba\/\" target=\"_blank\" rel=\"noreferrer noopener\">Salary Sacrifice Package<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>H. \u8463\u4e8b\u8cbb\u6536\u5165\uff08Director Fee\uff09<\/strong><\/h5>\n\n\n\n<p>\u6536\u5230\u8463\u4e8b\u8cbb\u9700\u8981\u5728\u8ca1\u5e74\u672b\u7d0d\u5165\u61c9\u8a08\u7a05\u6536\u5165\u4e2d\u9032\u884c\u7533\u5831\u3002\u6839\u64da\u5177\u9ad4\u60c5\u6cc1\uff0c\u652f\u4ed8\u8463\u4e8b\u8cbb\u7684\u5be6\u9ad4\u9700\u8981\u4f7f\u7528PAYG W\u5c0d\u8a72\u7b46\u8cbb\u7528\u9032\u884c\u7a05\u52d9\u9810\u6263\u3002<\/p>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9e\u5df2\u901a\u904e\u6cd5\u5f8b\u8981\u6c42\u516c\u53f8\u8463\u4e8b\u5728\u672a\u4f86\u9700\u8981\u8a3b\u518aDirector Identification Number\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e7%ab%8b%e6%b3%95%e9%80%9a%e9%81%8e%e6%89%80%e6%9c%89director%e9%83%bd%e9%9c%80%e8%a6%81%e8%a8%bb%e5%86%8adin\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u7acb\u6cd5\u901a\u904e\uff0c\u6240\u6709Director\u90fd\u9700\u8981\u8a3b\u518aDIN<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>I. \u7d93\u71df\u6d3b\u52d5\u548c\u52de\u52d5\u6240\u5f97\uff08ABN Income\uff09<\/strong><\/h5>\n\n\n\n<p>\u500b\u4eba\u53ef\u901a\u904e\u7d93\u71df\u6d3b\u52d5\u6216\u52de\u52d5\u8cfa\u53d6\u6536\u5165\u3002\u5728\u7372\u5f97\u6536\u5165\u6642\u6703\u4f7f\u7528ABN\u4f5c\u70ba\u5831\u7a05\u4f9d\u64da\uff0c\u901a\u5e38\u6703\u7522\u751f\u5169\u500b\u4e0d\u540c\u65b9\u5411\u7684\u7a05\u52d9\u8003\u91cf\u3002\u4e00\u822c\u4f86\u8aaa\uff0c\u5f9e\u4e8b\u7d93\u71df\u6d3b\u52d5\uff08Carry on a business\uff09\u5247\u70baPersonal Service Busines (PSB)\uff1b\u4f7f\u7528\u6280\u80fd\u8cfa\u53d6\u52de\u52d5\u6536\u5165\u5247\u70baPersonal Service Income (PSI)\u3002<\/p>\n\n\n\n<p><em>\u5177\u9ad4\u7684\u5224\u5b9a\u898f\u5247\uff0c\u8acb\u9ede\u64ca\u4e0b\u65b9\u5716\u7247\u93c8\u63a5\uff0c\u67e5\u95b1ATO\u5b98\u65b9\u7db2\u7ad9\uff1a<\/em><\/p>\n\n\n\n<p><a href=\"https:\/\/www.ato.gov.au\/Business\/Personal-services-income\/Working-out-if-the-PSI-rules-apply\/\" target=\"_blank\" rel=\"noreferrer noopener\">Australia Taxation Office<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>J\uff0e\u6295\u8cc7\u6536\u5165\uff08Investment Income\uff09<\/strong><\/h5>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9e\u7a05\u52d9\u5c45\u6c11\u7684\u6295\u8cc7\u6536\u5165\u901a\u5e38\u60c5\u6cc1\u4e0b\u90fd\u9700\u8981\u7d0d\u5165\u61c9\u8a08\u7a05\u6536\u5165\u4e2d\u3002\u5176\u4e2d\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u5229\u606f\u6536\u5165\uff1b<\/li><li>\u80a1\u606f\u6536\u5165\uff08Dividend\uff09\uff1b<\/li><li>\u500b\u9ad4\u80a1\u6771\u5f9e\u79c1\u71df\u4f01\u696d\u7684\u8cb8\u6b3e\u88ab\u88c1\u5b9a\u70ba\u80a1\u606f\u6536\u5165\uff08Division 7a Interest\uff09\uff1b<\/li><li>\u7279\u8a31\u4f7f\u7528\u8cbb\uff08Loyalty fee\uff09\uff1b<\/li><li>\u5f9e\u4e0d\u52d5\u7522\uff08\u623f\u7522\uff09\u4e2d\u7372\u5f97\u7684\u6536\u5165\uff08\u4f8b\uff1a\u623f\u79df\u6536\u5165\uff09\u3002<\/li><\/ol>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e8%b2%a0%e6%89%a3%e7%a8%85%e5%85%a8%e9%9d%a2%e8%a7%a3%e6%9e%90\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u6295\u8cc7\u623f\u7684\u8ca0\u6263\u7a05\u89e3\u6790<\/a><\/p>\n\n\n\n<h6 class=\"wp-block-heading\">\u4ec0\u9ebd\u662f\u8cc7\u672c\u5229\u5f97?<\/h6>\n\n\n\n<p>\u7576\u7d0d\u7a05\u4eba\u5728\u51fa\u552e\/\u8f49\u8b93\u8cc7\u7522\uff08\u80a1\u7968\uff0c\u623f\u7522\u7b49\uff09\u6642\uff08\u901a\u5e38\u6307\u8655\u7f6e1985\u5e749\u670820\u65e5\u5f8c\u8cfc\u8cb7\u7684\u8cc7\u7522\uff09\uff0c\u5c07\u6703\u7522\u751f\u8cc7\u672c\u5229\u5f97\uff08Capital Gain\uff09\u6216\u8005\u8cc7\u672c\u8667\u640d\uff08Capital Loss\uff09\u3002<\/p>\n\n\n\n<h6 class=\"wp-block-heading\">\u5982\u4f55\u8a08\u7b97\u51c8\u8cc7\u672c\u5229\u5f97\/\u8cc7\u672c\u8667\u640d<\/h6>\n\n\n\n<p>\u8a08\u7b97\u8cc7\u672c\u5229\u5f97\u6642\uff0c\u4f7f\u7528<\/p>\n\n\n\n<p><strong>Capital Proceeds\uff08\u5be6\u6536\u8cc7\u672c\uff09- Cost Base\uff08\u8cc7\u7522\u6210\u672c\uff09 = \u8cc7\u672c\u5229\u5f97\u6216\u8cc7\u672c\u8667\u640d<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>L. \u514d\u7a05\u6536\u5165\uff08Exempt Income\uff09<\/strong><\/h5>\n\n\n\n<p>\u514d\u7a05\u6536\u5165\u5305\u62ec\u6fb3\u5927\u5229\u4e9e\u653f\u5e9c\u652f\u4ed8\u7684\u9000\u4f11\u91d1\u548c\u793e\u6703\u4fdd\u969c\u91d1\u3001\u54e1\u5de5\u9644\u52a0\u798f\u5229\u6536\u5165\u3001\u7b26\u5408\u689d\u4ef6\u7684\u734e\u5b78\u91d1\u3001\u4eba\u8eab\u50b7\u4ea1\u7d22\u8ce0\u7b49\uff0c\u4ee5\u53ca\u5728\u67d0\u4e9b\u60c5\u6cc1\u4e0b\u7684\u5883\u5916\u53d7\u96c7\u6536\u5165\u3002\u5728\u7d0d\u7a05\u5e74\u5ea6\u5167\u767c\u751f\u8207\u53d6\u5f97\u514d\u7a05\u6536\u5165\u76f8\u95dc\u7684\u8cbb\u7528\u4e0d\u80fd\u5728\u7a05\u524d\u9032\u884c\u6263\u9664\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1.2 \u7a05\u524d\u62b5\u6263<\/strong><\/h3>\n\n\n\n<p>\u500b\u4eba\u5728\u8cfa\u53d6\u61c9\u8a08\u7a05\u6536\u5165\u904e\u7a0b\u4e2d\u767c\u751f\u7684\u76f8\u95dc\u8cbb\u7528\u53ef\u62b5\u6263\uff0c\u4e3b\u8981\u5305\u62ec\u4ee5\u4e0b\u5e7e\u500b\u65b9\u9762\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u76f4\u63a5\u8207\u5de5\u4f5c\u76f8\u95dc\u7684\u8eca\u8f1b\u8cbb\u7528\uff08\u5f80\u8fd4\u65bc\u5bb6\u4e2d\u5230\u5de5\u4f5c\u5730\u9ede\u7684\u901a\u52e4\u8cbb\u7528\u4e0d\u53ef\u7528\u65bc\u62b5\u6263\uff09\uff1b<\/li><li>\u8207\u5de5\u4f5c\u76f8\u95dc\u5dee\u65c5\u8cbb\u7528\uff1b<\/li><li>\u8207\u5de5\u4f5c\u76f8\u95dc\u7684\u8863\u7269\u8cbb\u7528\uff1b<\/li><li>\u8207\u5de5\u4f5c\u76f8\u95dc\u7684\u500b\u4eba\u6559\u80b2\u652f\u51fa\uff1b<\/li><li>\u5176\u4ed6\u7b26\u5408\u689d\u4ef6\u7684\u8207\u5de5\u4f5c\u76f8\u95dc\u7684\u8cbb\u7528\uff1b<\/li><li>\u4f4e\u50f9\u503c\u8cc7\u7522\u6298\u820a\uff08\u8a72\u8cc7\u7522\u9700\u8981\u7528\u65bc\u8cfa\u53d6\u6536\u5165\uff09\uff1b<\/li><li>\u5229\u606f\u652f\u51fa\uff1b<\/li><li>\u8cfa\u53d6\u80a1\u606f\u7522\u751f\u7684\u652f\u51fa\uff1b<\/li><li>\u7b26\u5408\u689d\u4ef6\u7684\u6350\u8d08\uff08Donation\uff09\u652f\u51fa\uff1b<\/li><li>\u6703\u8a08\u8cbb\u7528\uff0c\u7a05\u52d9\u54a8\u8a62\u8cbb\u7528\u3002<\/li><\/ul>\n\n\n\n<p>\u90e8\u5206\u958b\u652f\u4e0d\u53ef\u7528\u65bc\u7a05\u524d\u62b5\u6263\uff0c\u5982\uff0c\u79c1\u4eba\u6027\u8cea\u7684\u958b\u652f\uff0c\u8cfa\u53d6\u514d\u7a05\u6536\u5165\/NANE\u6536\u5165\u7684\u958b\u652f\uff0c\u7f70\u6b3e\uff0c\u8cc4\u8cc2\u7b49\u8cbb\u7528\uff0c\u4e0d\u53ef\u7528\u65bc\u7a05\u524d\u62b5\u6263\u3002<\/p>\n\n\n\n<p><em>\u7a05\u524d\u62b5\u6263\u7684\u6587\u7ae0\u53ef\u5728\u500b\u4eba\u7a05\u52d9\u5c08\u984c\u4e2d\u67e5\u95b1\uff1a<\/em><\/p>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e8%b2%a1%e7%a8%85%e8%a6%81%e8%81%9e\/%e5%80%8b%e4%ba%ba%e7%a8%85%e5%8b%99%e6%8a%b5%e6%89%a3%e5%b0%88%e9%a1%8c\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u500b\u4eba\u7a05\u52d9\u5c08\u984c<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1.3 \u500b\u4eba\u6240\u5f97\u7a05\u7a05\u7387\u8868\uff082020\u5e74\uff09<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"921\" height=\"240\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/4.png\" alt=\"\u4e2a\u4eba\u6240\u5f97\u7a0e\" class=\"wp-image-3652\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/4.png 921w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/4-300x78.png 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/4-768x200.png 768w\" sizes=\"auto, (max-width: 921px) 100vw, 921px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1.4 \u7a05\u6536\u62b5\u514d\uff08Tax Offset\uff09<\/strong><\/h3>\n\n\n\n<p>\u7a05\u6536\u62b5\u514d\u53ef\u76f4\u63a5\u964d\u4f4e\u7d0d\u7a05\u4eba\u7684\u61c9\u7d0d\u7a05\u91d1\u984d\uff0c\u7b26\u5408\u53ef\u9000\u56de\u7a05\u52d9\u62b5\u514d\uff08Refundable Tax Offset\uff09\u689d\u4ef6\u7684\u7a05\u6536\u62b5\u514d\u9084\u53ef\u9000\u56de\uff0c\u8a08\u7b97\u65b9\u5f0f\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p><strong>\u61c9\u7d0d\u7a05\u6536\u5165\uff08Taxable Income\uff09 \u00d7 \u6240\u5f97\u7a05\u7a05\u7387 &#8211; \u7a05\u6536\u62b5\u514d\uff08Tax Offset\uff09 = \u6700\u7d42\u7d0d\u7a05\u91d1\u984d\/\u6700\u7d42\u9000\u7a05\u91d1\u984d*<\/strong><\/p>\n\n\n\n<p>*\u9700\u8003\u91cfPAGY W\/PAYG I\u5df2\u7d93\u63d0\u524d\u9810\u7e73\u7684\u7a05<\/p>\n\n\n\n<p>\u4e0d\u540c\u7684\u7a05\u52d9\u4e3b\u9ad4\u7a05\u6536\u62b5\u514d\u7684\u8655\u7406\u65b9\u5f0f\u4e0d\u540c\uff0c\u4ee5\u500b\u4eba\u70ba\u4f8b\uff0cFranked Dividend\uff08\u5e36\u6709Franking\u7684\u80a1\u606f\/\u5206\u7d05\uff09\u5c31\u662f\u4e00\u7a2e\u53ef\u9000\u56de\u7684\u7a05\u6536\u62b5\u514d\u3002<\/p>\n\n\n\n<p>\u5f9e2019-2019\u8ca1\u5e74\u958b\u59cb\uff0c\u7b26\u5408\u689d\u4ef6\u7684\u7d0d\u7a05\u4eba\u5728\u7533\u5831\u7a05\u52d9\u6642\u5c07\u6703\u81ea\u52d5\u7372\u5f97\u4ee5\u4e0b\u7a05\u6536\u62b5\u514d\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u4e2d\u4f4e\u6536\u5165\u7a05\u6536\u62b5\u514d\uff08Low and middle income tax offset\uff0cLMITO\uff09<\/li><li>\u4f4e\u6536\u5165\u7a05\u6536\u62b5\u514d\uff08Low income tax offset\uff0cLITO\uff09<\/li><\/ol>\n\n\n\n<p>\u9019\u5169\u7a2e\u7a05\u6536\u62b5\u514d\u4e0d\u5c6c\u65bc\u53ef\u9000\u56de\u7a05\u52d9\u62b5\u514d\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1.5 \u500b\u4eba\u8667\u640d\uff08Tax Loss\uff09<\/strong><\/h3>\n\n\n\n<p>\u4e2a\u4eba\u4e8f\u635f\u500b\u4eba\u8667\u640d\u901a\u5e38\u662f\u6307\u4e00\u822c\u8667\u640d\u548c\u8cc7\u672c\u8667\u640d\uff08Capital Loss\uff09\uff0c<\/p>\n\n\n\n<p>\u4e00\u822c\u8667\u640d\u662f\u6307\u5728\u975e\u5e38\u5c11\u898b\u7684\u60c5\u6cc1\u4e0b\uff0c\u7a05\u524d\u62b5\u6263\uff08Deductions\uff09\u591a\u65bc\u61c9\u8a08\u7a05\u6536\u5165\uff08Assessable Income\uff09\uff0c\u8a72\u7a2e\u8667\u640d\u53ef\u7121\u9650\u671f\u7d50\u8f49\u81f3\u672a\u4f86\u8ca1\u5e74\u3002<\/p>\n\n\n\n<p>\u8cc7\u672c\u8667\u640d\u662f\u6307\u8cc7\u7522\u6210\u672c\uff08Cost Base\uff09\u5927\u65bc\u5be6\u6536\u8cc7\u672c\uff08Capital Proceeds\uff09\uff0c\u8cc7\u672c\u8667\u640d\u4e0d\u53ef\u62b5\u6263\u4e00\u822c\u6536\u5165\uff0c\u53ea\u53ef\u62b5\u6263\u8cc7\u672c\u5229\u5f97\u3002\u8cc7\u672c\u8667\u640d\u53ef\u7121\u9650\u671f\u7d50\u8f49\u81f3\u672a\u4f86\u8ca1\u5e74\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. \u91ab\u7642\u7a05\uff08Medicare Levy\uff09<\/strong><\/h2>\n\n\n\n<p>\u7a05\u52d9\u5c45\u6c11\u9700\u8981\u7e73\u7d0d\u61c9\u8a08\u7a05\u6240\u5f97\uff08Taxable Income\uff09\u76842%\u4f5c\u70ba\u91ab\u7642\u7a05\u3002\u975e\u7a05\u52d9\u5c45\u6c11\u5247\u7121\u9700\u7e73\u7d0d\u91ab\u7642\u7a05\u3002\u4f4e\u6536\u5165\u4eba\u7fa4\u53ef\u4eab\u53d7\u91ab\u7642\u7a05\u512a\u60e0\u3002<\/p>\n\n\n\n<p><em>\u8a73\u60c5\u8acb\u53c3\u95b1\uff1a<\/em><\/p>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e5%a4%9a%e6%96%b9%e9%9d%a2%e5%b9%ab%e5%8a%a9%e7%b4%8d%e7%a8%85%e4%ba%ba%e6%b8%9b%e8%b2%a0-medicare-levy%e8%b5%b7%e5%be%81%e9%bb%9e%e6%8f%90%e9%ab%98\/\" target=\"_blank\" rel=\"noreferrer noopener\">Medicare Levy<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. \u91ab\u7642\u9644\u52a0\u7a05 (Medicare Levy Surcharge)<\/strong><\/h2>\n\n\n\n<p>\u5728\u6fb3\u5927\u5229\u4e9e\uff0c\u500b\u4eba\u61c9\u8a08\u7a05\u6240\u5f97\u3001\u54e1\u5de5\u9644\u52a0\u798f\u5229\u4ee5\u53ca\u5bb6\u5ead\u4fe1\u6258\u7684\u5206\u914d\u6536\u5165\u4e4b\u548c\u8d85\u904e$90,000\u6216\u8005\u5bb6\u5ead\u7e3d\u8a08\u7684\u4ee5\u4e0a\u6536\u5165\u8d85\u904e$180,000\uff0c\u4e14\u672a\u8cfc\u8cb7\u79c1\u4eba\u91ab\u7642\u4fdd\u96aa\u7684\u60c5\u6cc1\u4e0b\uff0c\u9700\u8981\u7e73\u7d0d\u91ab\u7642\u9644\u52a0\u7a05\uff08Medicare Levy Surcharge\uff09\uff0c\u8a72\u9805\u7a05\u7387\u70ba\u5206\u70ba\u4e09\u6a94\uff0c\u7a05\u7387\u5206\u5225\u70ba1%\uff0c1,25%\u548c1.5%\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>7. \u7a05\u52d9\u8eab\u4efd<\/strong><\/h2>\n\n\n\n<p>\u6839\u64da\u6fb3\u6d32\u7a05\u6cd5\u8981\u6c42\uff0c\u500b\u4eba\u7d0d\u7a05\u4eba\u5206\u70ba\u7a05\u52d9\u5c45\u6c11\uff0c \u81e8\u6642\u7a05\u52d9\u5c45\u6c11\u4ee5\u53ca\u975e\u7a05\u52d9\u5c45\u6c11\u3002 \u7531\u65bc\u4e0d\u540c\u985e\u5225\u4e0b\u7d0d\u7a05\u4eba\u5c0d\u6fb3\u6d32\u7a05\u52d9\u5c40\u7533\u5831\u7684\u6536\u5165\u7bc4\u570d\uff0c\u7a05\u7387\u4ee5\u53ca\u53ef\u7372\u5f97\u7684\u7a05\u6536\u512a\u60e0\u540c\uff0c \u7d0d\u7a05\u4eba\u5728\u7533\u5831\u500b\u4eba\u6240\u5f97\u7a05\u6642\u9700\u8981\u7533\u5831\u7d0d\u7a05\u4eba\u7684\u7a05\u52d9\u5c45\u6c11\u72c0\u614b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>7.1 \u7a05\u52d9\u5c45\u6c11\uff08Resident for Tax Purpose\uff09<\/strong><\/h3>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9e\u7a05\u52d9\u5c45\u6c11\u9700\u7533\u5831\u5176\u5168\u7403\u7bc4\u570d\u5167\u6240\u6709\u7684\u61c9\u8a08\u7a05\u6536\u5165\u3002<\/p>\n\n\n\n<p><strong>\u5224\u5b9a\u6a19\u6e96<\/strong><\/p>\n\n\n\n<p>\u8207\u6fb3\u5927\u5229\u4e9e\u79fb\u6c11\u5c40\u7684\u5224\u5b9a\u6a19\u6e96\u4e0d\u540c\uff0c\u7a05\u52d9\u5c45\u6c11\u7684\u5224\u5b9a\u4f7f\u7528\u6fb3\u5927\u5229\u4e9e\u806f\u90a6\u7a05\u52d9\u5c40\u63d0\u4f9b\u7684\u6e2c\u8a66\u6a19\u6e96\uff0c\u4e3b\u8981\u8003\u91cf\u56db\u500b\u65b9\u9762\u7684\u7684\u56e0\u7d20\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u5c45\u6c11\u6e2c\u8a66\uff08The Resides Test\uff09<\/li><li>\u4f4f\u6240\u6e2c\u8a66\uff08Domicile Test\uff09<\/li><li>\u6fb3\u5927\u5229\u4e9e\u5be6\u969b\u505c\u7559\u6642\u9593\uff08183 days Test\uff09<\/li><li>\u806f\u90a6\u990a\u8001\u91d1\u6e2c\u8a66\uff08The Commonwealth Superannuation Test\uff09<\/li><\/ul>\n\n\n\n<p><em>\u7a05\u52d9\u5c45\u6c11\u5224\u5b9a\u5167\u5bb9\u53ef\u67e5\u95b1\uff1a<\/em><\/p>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e7%a8%85%e5%8b%99%e5%b1%85%e6%b0%91%e5%88%a4%e5%ae%9a183%e5%a4%a9%e6%b8%ac%e8%a9%a6%e8%88%87%e5%80%8b%e4%ba%ba%e5%a0%b1%e7%a8%85%e7%9a%84%e6%8a%b5%e6%89%a3%e9%a0%85%e5%85%a8%e9%9d%a2%e8%a7%a3\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u7a05\u52d9\u5c45\u6c11\u7684\u5224\u5b9a\u6a19\u6e96<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>7.2 \u81e8\u6642\u7a05\u52d9\u5c45\u6c11<\/strong><\/h3>\n\n\n\n<p>\u81e8\u6642\u7a05\u52d9\u5c45\u6c11\u662f\u5728\u6eff\u8db3\u7a05\u52d9\u5c45\u6c11\u7684\u5224\u5b9a\u689d\u4ef6\u4e0b\uff0c\u6eff\u8db3\u4ee5\u4e0b3\u9805\u689d\u4ef6\uff0c\u5247\u70ba\u81e8\u6642\u7a05\u52d9\u5c45\u6c11\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u6301\u6709\u79fb\u6c11\u6cd5\uff08Migration Act 1958\uff09\u8a8d\u5b9a\u7684\u81e8\u6642\u7c3d\u8b49\uff1b<\/li><li>\u5728Social Security Act 1991\u7684\u8a8d\u5b9a\u4e0b\u70ba\u975e\u6fb3\u5927\u5229\u4e9e\u5c45\u6c11\uff08\u901a\u5e38\u6307\u4e0d\u80fd\u9818\u53d6\u5c45\u6c11\u798f\u5229\u7684\u4eba\u7fa4\uff09<\/li><li>\u914d\u5076\u70ba\u975e\u6fb3\u5927\u5229\u4e9e\u5c45\u6c11\u3002<\/li><\/ol>\n\n\n\n<p>\u81e8\u6642\u7a05\u52d9\u5c45\u6c11\u7684\u6d77\u5916\u6536\u5165\uff08Foreign income\uff09\u7121\u9700\u7533\u5831\uff0c\u540c\u6642\u53ef\u4eab\u53d7\u90e8\u5206\u7a05\u52d9\u5c45\u6c11\u7684\u7a05\u6536\u512a\u60e0\uff0c\u5982\u514d\u7a05\u984d\u5ea6\uff0c\u4e26\u9069\u7528\u7a05\u52d9\u5c45\u6c11\u7684\u7a05\u7387\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>7.3 \u975e\u7a05\u52d9\u5c45\u6c11<\/strong><\/h3>\n\n\n\n<p>\u51e1\u662f\u4e0d\u6eff\u8db3\u7a05\u52d9\u5c45\u6c11\u5224\u5b9a\u6a19\u6e96\u4ee5\u53ca\u81e8\u6642\u7a05\u52d9\u5c45\u6c11\u5224\u5b9a\u6a19\u6e96\u7684\uff0c\u7686\u70ba\u975e\u7a05\u52d9\u5c45\u6c11\u3002<\/p>\n\n\n\n<p><strong>\u5f81\u6536\u7bc4\u570d\u8207\u7a2e\u985e<\/strong><\/p>\n\n\n\n<p>\u975e\u7a05\u52d9\u5c45\u6c11\u9700\u8981\u8003\u616e\u4f86\u6e90\u65bc\u6fb3\u5927\u5229\u4e9e\u6536\u5165\uff08Australian Sourced Income\uff09\u7684\u7a05\u52d9\u3002\u5f81\u6536\u7684\u7a2e\u985e\u4ee5\u53ca\u8a08\u7b97\u65b9\u5f0f\u8207\u7a05\u52d9\u5c45\u6c11\u7a05\u52d9\u7533\u5831\u8981\u6c42\u76f8\u4f3c\uff0c\u90e8\u5206\u4e0d\u540c\u53ef\u806f\u7cfb\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u9032\u884c\u54a8\u8a62\u3002<\/p>\n\n\n\n<p>\u975e\u7a05\u52d9\u5c45\u6c11\u7121\u6cd5\u7372\u5f97\u90e8\u5206\u7a05\u52d9\u512a\u60e0\u3002\u4f8b\u5982\uff0c\u7121\u6cd5\u7372\u5f97\u514d\u7a05\u984d\u5ea6\uff0c\u6301\u6709\u4e00\u5e74\u4ee5\u4e0a\u7684\u8cc7\u7522\u5728\u7372\u5f97\u51c8\u8cc7\u672c\u5229\u5f97\u6642\u7121\u6cd5\u4eab\u53d7\u6e1b\u514d50%\u7684\u512a\u60e0\u7b49\u3002<\/p>\n\n\n\n<p><strong>\u975e\u5c45\u6c11\u7d0d\u7a05\u4eba\u6240\u5f97\u7a05\u7a05\u7387\u8868\uff082019\u8ca1\u5e74\uff09<\/strong><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"931\" height=\"157\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/5.png\" alt=\"\" class=\"wp-image-3655\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/5.png 931w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/5-300x51.png 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/5-768x130.png 768w\" sizes=\"auto, (max-width: 931px) 100vw, 931px\" \/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>8. \u5176\u4ed6\u500b\u4eba\u76f8\u95dc\u7a05\u52d9<\/strong><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>8.1 \u571f\u5730\u7a05\uff08Land Tax\uff09<\/strong><\/h2>\n\n\n\n<p>\u571f\u5730\u7a05\u7531\u5dde\/\u9818\u5730\u653f\u5e9c\u7684\u653f\u5e9c\u8ca1\u653f\u8fa6\u516c\u5ba4\uff08SRO\uff09\u7ba1\u8f44\u3002\u7b26\u5408\u689d\u4ef6\u7684\u623f\u7522\/\u571f\u5730\u9700\u6309\u7167\u5404\u5dde\/\u9818\u5730\u653f\u5e9c\u7684\u8981\u6c42\u9032\u884c\u7d0d\u7a05\u3002\u5404\u5dde\/\u9818\u5730\u653f\u5e9c\u81ea\u884c\u88fd\u5b9a\u5f81\u6536\u7bc4\u570d\uff0c\u7a05\u7387\uff0c\u514d\u7a05\u8d77\u5f81\u9ede\uff0c\u8c41\u514d\u7b49\u3002\u901a\u5e38\u88ab\u8c41\u514d\u7d0d\u7a05\u7684\u4e00\u822c\u70ba\u623f\u7522\u6301\u6709\u4eba\uff08\u7522\u6b0a\u4eba\uff09\u7684\u81ea\u4f4f\u623f\u3002\u90e8\u5206\u5dde\/\u9818\u5730\u91dd\u5c0d\u975e\u7a05\u52d9\u5c45\u6c11\u623f\u7522\u6301\u6709\u4eba\u5f81\u6536\u9644\u52a0\u7a05\uff08Surcharge\uff09\u4ee5\u53ca\u5728\u623f\u7522\u7a7a\u7f6e\u8d85\u904e6\u500b\u6708\u7684\u60c5\u6cc1\u4e0b\u5f81\u6536\u7a7a\u7f6e\u7a05\uff08Vacancy Tax\uff09\u3002<\/p>\n\n\n\n<p>\u8a3b\uff1a\u5317\u9818\u5730\u653f\u5e9c\u4e0d\u5f81\u6536\u571f\u5730\u7a05\uff0c\u5177\u9ad4\u571f\u5730\u7a05\u4fe1\u606f\uff0c\u8acb\u67e5\u95b1\u9644\u93041<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>8.2  <strong>\u5370\u82b1\u7a05<\/strong>\uff08Stamp Duty\uff09<\/strong><\/h2>\n\n\n\n<p>\u8207\u571f\u5730\u7a05\u76f8\u540c\uff0c\u5370\u82b1\u7a05\u7684\u7ba1\u7406\u7531\u5404\u5dde\/\u9818\u5730\u653f\u5e9c\u7ba1\u8f44\uff0c\u662f\u5dde\/\u9818\u5730\u653f\u5e9c\u7684\u91cd\u8981\u6536\u5165\u4f86\u6e90\u3002\u5370\u82b1\u7a05\u4e3b\u8981\u9069\u7528\u65bc\u8ca1\u7522\u7684\u8f49\u8b93\u4ea4\u6613\uff08\u623f\u7522\uff0c\u516c\u53f8\u80a1\u4efd\uff0c\u8eca\u8f1b\uff0c\u571f\u5730\u7b49\uff09\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>9. \u53c3\u8003\u6587\u737b<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li>\u6fb3\u5927\u5229\u4e9e\u806f\u90a6\u7a05\u52d9\u5c40\u5b98\u65b9\u7db2\u7ad9\uff1a <a href=\"https:\/\/www.ato.gov.au\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ato.gov.au\/<\/a><\/li><li>\u6fb3\u5927\u5229\u4e9e\u8b70\u6703\u5b98\u65b9\u7db2\u7ad9\uff1a<a href=\"https:\/\/www.aph.gov.au\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.aph.gov.au\/<\/a><\/li><li>Australian Legal Information Institute\u6cd5\u5f8b\u6578\u64da\u5eab\uff1a<a href=\"http:\/\/www.austlii.edu.au\/\" target=\"_blank\" rel=\"noopener\">http:\/\/www.austlii.edu.au\/<\/a><\/li><li>\u6fb3\u5927\u5229\u4e9e\u7279\u8a31\u8a3b\u518a\u6703\u8a08\u5e2b\u5354\u6703\u5b98\u65b9\u7db2\u7ad9\uff1a<a href=\"https:\/\/www.charteredaccountantsanz.com\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.charteredaccountantsanz.com\/<\/a><\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u9644\u9304\uff08Appendix\uff09<\/strong><\/h2>\n\n\n\n<p><strong>\u9644\u9304\u4e00\uff1a \u5404\u5dde\u653f\u5e9c\uff0c\u9818\u5730\u653f\u5e9c\u5b98\u7db2 \u2013 \u571f\u5730\u7a05\uff1a<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u7dad\u591a\u5229\u4e9e\u5dde<\/td><td><a href=\"https:\/\/www.sro.vic.gov.au\/land-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.sro.vic.gov.au\/land-tax<\/a><\/td><\/tr><tr><td>\u65b0\u5357\u5a01\u723e\u58eb\u5dde<\/td><td><a href=\"https:\/\/www.revenue.nsw.gov.au\/squiz-sandbox\/land-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.revenue.nsw.gov.au\/squiz-sandbox\/land-tax<\/a><\/td><\/tr><tr><td>\u6606\u58eb\u862d\u5dde<\/td><td><a href=\"https:\/\/www.qld.gov.au\/environment\/land\/tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.qld.gov.au\/environment\/land\/tax<\/a><\/td><\/tr><tr><td>\u5854\u65af\u99ac\u5c3c\u4e9e\u5dde<\/td><td><a href=\"https:\/\/www.sro.tas.gov.au\/land-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.sro.tas.gov.au\/land-tax<\/a><\/td><\/tr><tr><td>\u897f\u6fb3\u5927\u5229\u4e9e\u5dde<\/td><td><a href=\"https:\/\/www.wa.gov.au\/organisation\/department-of-finance\/land-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wa.gov.au\/organisation\/department-of-finance\/land-tax<\/a><\/td><\/tr><tr><td> \u5317\u9818\u5730 <\/td><td><a href=\"https:\/\/nt.gov.au\/property\/land\/buying-and-selling-land\/land-taxes\" target=\"_blank\" rel=\"noopener\">https:\/\/nt.gov.au\/property\/land\/buying-and-selling-land\/land-taxes<\/a><\/td><\/tr><tr><td>\u6fb3\u5927\u5229\u4e9e\u9996\u90fd\u9818\u5730<\/td><td><a href=\"https:\/\/www.revenue.act.gov.au\/land-tax?result_1060955_result_page=2\" target=\"_blank\" rel=\"noopener\">https:\/\/www.revenue.act.gov.au\/land-tax?result_1060955_result_page=2<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div><\/div>\n\n<div class=\"gb-container gb-container-64d84ca2 alignfull\"><div class=\"gb-inside-container\">\n\n<h2 class=\"gb-headline gb-headline-74404fe1 gb-headline-text\"><strong>\u8a02\u95b1\u8ca1\u7a05\u8981\u805e<\/strong><\/h2>\n\n\n<p>[mc4wp_form id=&#8221;5938&#8243;]<\/p>\n\n<\/div><div class=\"gb-shapes\"><div class=\"gb-shape gb-shape-1\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1200 230\" preserveAspectRatio=\"none\"><path d=\"M1200 230H0V0l600 207.2L1200 0z\"\/><\/svg><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":7677,"parent":7661,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-7676","page","type-page","status-publish","has-post-thumbnail"],"_links":{"self":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/pages\/7676","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=7676"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/pages\/7676\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/pages\/7661"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/7677"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=7676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}