{"id":10952,"date":"2025-02-23T22:29:43","date_gmt":"2025-02-23T11:29:43","guid":{"rendered":"https:\/\/mnygroup.com.au\/?p=10952"},"modified":"2025-02-23T22:40:30","modified_gmt":"2025-02-23T11:40:30","slug":"bendel%e6%a1%88%e8%a3%81%e6%b1%ba%e6%8e%a8%e7%bf%bbato-%e6%9c%aa%e6%94%af%e4%bb%98%e6%ac%8a%e7%9b%8a%e4%b8%8d%e8%a2%ab%e6%ad%b8%e9%a1%9e%e7%82%ba%e5%80%9f%e6%ac%be","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/bendel%e6%a1%88%e8%a3%81%e6%b1%ba%e6%8e%a8%e7%bf%bbato-%e6%9c%aa%e6%94%af%e4%bb%98%e6%ac%8a%e7%9b%8a%e4%b8%8d%e8%a2%ab%e6%ad%b8%e9%a1%9e%e7%82%ba%e5%80%9f%e6%ac%be\/","title":{"rendered":"Bendel \u6848\u88c1\u6c7a\u63a8\u7ffb ATO\uff1a\u672a\u652f\u4ed8\u6b0a\u76ca\u4e0d\u88ab\u6b78\u985e\u70ba\u501f\u6b3e"},"content":{"rendered":"\n<p>\u672a\u652f\u4ed8\u6b0a\u76ca\uff08UPE\uff09\u7531\u4fe1\u6258\u5c0d\u4f01\u696d\u53d7\u76ca\u4eba\u6240\u6b20\uff0c\u4e26\u4e0d\u69cb\u6210\u300a1936 \u5e74\u6240\u5f97\u7a05\u8a55\u4f30\u6cd5\u300b Division 7A \u4e0b\u7684\u201c\u501f\u6b3e\u201d\u3002\u5728 <em>Commissioner of Taxation v Bendel<\/em> [2025] \u4e00\u6848\u4e2d\uff0c\u5168\u9ad4\u806f\u90a6\u6cd5\u9662\u65bc 2025 \u5e74 2 \u6708 19 \u65e5\u505a\u51fa\u4e00\u81f4\u88c1\u6c7a\u3002\u672c\u5224\u6c7a\u6311\u6230\u4e86\u6fb3\u5927\u5229\u4e9e\u7a05\u52d9\u5c40\uff08ATO\uff09\u9577\u671f\u4ee5\u4f86\u7684\u7acb\u5834\uff0c\u5373\u6b64\u985e UPE \u61c9\u88ab\u8996\u70ba\u501f\u6b3e\uff0c\u5f9e\u800c\u53ef\u80fd\u5c0e\u81f4\u8996\u540c\u80a1\u606f\u7684\u5f8c\u679c\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Bendel \u6848\u80cc\u666f<\/strong><\/h2>\n\n\n\n<p>\u6b77\u53f2\u4e0a\uff0cATO \u4e00\u76f4\u8a8d\u70ba UPE \u8868\u793a\u8ca1\u52d9\u5b89\u6392\uff0c\u6709\u6548\u5730\u5c07\u5176\u6b78\u985e\u70ba Division 7A \u4e0b\u7684\u501f\u6b3e\u3002\u9019\u4e00\u89e3\u91cb\u6700\u521d\u5728\u300a\u7a05\u52d9\u88c1\u5b9a TR 2010\/3\u300b\u4e2d\u63d0\u51fa\uff0c\u96a8\u5f8c\u5728\u300a\u7a05\u52d9\u6c7a\u5b9a TD 2022\/11\u300b\u4e2d\u5f97\u5230\u52a0\u5f37\u3002ATO \u7684\u7acb\u5834\u8981\u6c42\u4fe1\u6258\u5fc5\u9808\u511f\u9084\u9019\u4e9b\u6b0a\u76ca\uff0c\u6216\u8005\u5c07\u5176\u7d0d\u5165\u7b26\u5408 Division 7A \u8981\u6c42\u7684\u501f\u6b3e\u5354\u8b70\u4e2d\uff0c\u4ee5\u907f\u514d\u89f8\u767c\u8996\u540c\u80a1\u606f\u3002<\/p>\n\n\n\n<p>\u5728 Bendel \u6848\u4e2d\uff0c\u7d0d\u7a05\u4eba\u5c0d\u9019\u4e00\u89e3\u91cb\u63d0\u51fa\u7570\u8b70\uff0c\u4e3b\u5f35 UPE \u4e26\u4e0d\u7b49\u540c\u65bc\u501f\u6b3e\uff0c\u56e0\u70ba\u5b83\u7f3a\u4e4f\u511f\u9084\u7fa9\u52d9\u9019\u4e00\u501f\u6b3e\u7684\u57fa\u672c\u7279\u5fb5\u3002\u5168\u9ad4\u806f\u90a6\u6cd5\u9662\u540c\u610f\u9019\u4e00\u89c0\u9ede\uff0c\u88c1\u5b9a\u652f\u4ed8\u67d0\u500b\u91d1\u984d\u7684\u7fa9\u52d9\u4e26\u4e0d\u5fc5\u7136\u5305\u62ec\u511f\u9084\u8a72\u91d1\u984d\u7684\u7fa9\u52d9\uff0c\u5f9e\u800c\u5c07 UPE \u6392\u9664\u5728 Division 7A \u5b9a\u7fa9\u7684\u501f\u6b3e\u4e4b\u5916\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3\u500b\u4e3b\u8981\u7684\u88c1\u6c7a\u8981\u9ede<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u652f\u4ed8\u8207\u511f\u9084\u7684\u5340\u5206<\/strong><\/h3>\n\n\n\n<p>\u6cd5\u9662\u660e\u78ba\u6307\u51fa\uff0c\u652f\u4ed8\u67d0\u500b\u91d1\u984d\u7684\u7fa9\u52d9\u4e26\u4e0d\u81ea\u52d5\u5305\u62ec\u511f\u9084\u8a72\u91d1\u984d\u7684\u7fa9\u52d9\u3002\u9019\u610f\u5473\u8457\uff0c\u5118\u7ba1 UPE \u7522\u751f\u4e86\u652f\u4ed8\u7fa9\u52d9\uff0c\u4f46\u5b83\u7f3a\u4e4f\u501f\u6b3e\u7684\u57fa\u672c\u7279\u5fb5\u2014\u2014\u5373\u5177\u6709\u7d04\u675f\u529b\u7684\u511f\u9084\u7fa9\u52d9\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u6392\u9664\u5728 Division 7A \u501f\u6b3e\u4e4b\u5916<\/strong><\/h3>\n\n\n\n<p>\u57fa\u65bc\u4e0a\u8ff0\u5340\u5206\uff0c\u6cd5\u9662\u88c1\u5b9a UPE \u4e0d\u61c9\u5728 Division 7A \u4e0b\u88ab\u6b78\u985e\u70ba\u501f\u6b3e\u3002\u9019\u76f4\u63a5\u6311\u6230\u4e86 ATO \u5148\u524d\u7684\u7acb\u5834\uff0c\u5373\u5c07 UPE \u8996\u70ba\u8ca1\u52d9\u5b89\u6392\uff0c\u8981\u6c42\u5176\u9032\u884c\u511f\u9084\u6216\u6b63\u5f0f\u8f49\u63db\u70ba\u501f\u6b3e\u4ee5\u907f\u514d\u8996\u540c\u80a1\u606f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u5c0d\u4fe1\u6258\u5b89\u6392\u7684\u5f71\u97ff<\/strong><\/h3>\n\n\n\n<p>\u7531\u65bc UPE \u4e0d\u518d\u88ab\u8996\u70ba\u501f\u6b3e\uff0c\u4fe1\u6258\u7121\u9700\u50c5\u70ba\u7a05\u52d9\u5408\u898f\u800c\u5c07\u9019\u4e9b\u91d1\u984d\u8f49\u63db\u70ba\u7b26\u5408 Division 7A \u8981\u6c42\u7684\u501f\u6b3e\u5354\u8b70\u6216\u9032\u884c\u511f\u9084\uff0c\u5f9e\u800c\u5728\u7ba1\u7406\u4fe1\u6258\u6b0a\u76ca\u6642\u63d0\u4f9b\u4e86\u66f4\u5927\u7684\u9748\u6d3b\u6027\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><em>Commissioner of Taxation v Bendel<\/em> \u5c0d\u7d0d\u7a05\u4eba\u548c\u4fe1\u6258\u7d50\u69cb\u7684\u4e94\u5927\u5f71\u97ff<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u91cd\u65b0\u8a55\u4f30\u73fe\u6709 UPE<\/strong><\/h3>\n\n\n\n<p>\u7d0d\u7a05\u4eba\u61c9\u5be9\u67e5\u7576\u524d\u7684 UPE\uff0c\u4ee5\u78ba\u5b9a\u662f\u5426\u57fa\u65bc\u5148\u524d ATO \u7684\u89e3\u91cb\uff0c\u4e0d\u5fc5\u8981\u5730\u5c07\u5176\u7d0d\u5165 Division 7A \u501f\u6b3e\u5354\u8b70\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u4fee\u6b63\u7533\u5831\u7684\u53ef\u80fd\u6027<\/strong><\/h3>\n\n\n\n<p>\u56e0 UPE \u800c\u7533\u5831\u4e86\u8996\u540c\u80a1\u606f\u7684\u7d0d\u7a05\u4eba\u53ef\u80fd\u9700\u8981\u8003\u616e\u4fee\u6b63\u4ee5\u5f80\u7684\u7a05\u52d9\u7533\u5831\uff0c\u5f9e\u800c\u53ef\u80fd\u7372\u5f97\u9000\u7a05\u6216\u5176\u4ed6\u8abf\u6574\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u672a\u4f86\u4fe1\u6258\u5206\u914d<\/strong><\/h3>\n\n\n\n<p>\u53d7\u6258\u4eba\u73fe\u5728\u53ef\u4ee5\u5411\u4f01\u696d\u53d7\u76ca\u4eba\u5206\u914d\u6536\u5165\uff0c\u800c\u7121\u9700\u64d4\u5fc3\u6703\u7121\u610f\u4e2d\u7522\u751f Division 7A \u501f\u6b3e\uff0c\u524d\u63d0\u662f\u9019\u4e9b\u5206\u914d\u5f62\u6210\u4e86 UPE\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. \u4fe1\u6258\u7d50\u69cb\u9748\u6d3b\u6027\u589e\u5f37<\/strong><\/h3>\n\n\n\n<p>\u4fe1\u6258\u4e0d\u518d\u88ab\u8feb\u50c5\u70ba\u6eff\u8db3\u7a05\u52d9\u5408\u898f\u800c\u5c07 UPE \u8f49\u5316\u70ba Division 7A \u501f\u6b3e\u3002\u9019\u4e00\u8f49\u8b8a\u70ba\u66f4\u9748\u6d3b\u7684\u4fe1\u6258\u5b89\u6392\u4ee5\u53ca\u66f4\u91cf\u8eab\u5b9a\u5236\u7684\u7a05\u52d9\u7c4c\u5283\u7b56\u7565\u6253\u958b\u4e86\u5927\u9580\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. \u5c0d\u904e\u53bb\u53ca\u6301\u7e8c\u5408\u898f\u5b89\u6392\u7684\u91cd\u65b0\u8a55\u4f30<\/strong><\/h3>\n\n\n\n<p>\u9451\u65bc\u6cd5\u9662\u7684\u88c1\u6c7a\u6f84\u6e05\u4e86\u55ae\u7d14\u7684\u652f\u4ed8\u7fa9\u52d9\u4e26\u4e0d\u5fc5\u7136\u69cb\u6210\u5177\u6709\u7d04\u675f\u529b\u7684\u501f\u6b3e\uff08\u5373\u511f\u9084\u7fa9\u52d9\uff09\uff0c\u53ef\u80fd\u9700\u8981\u66f4\u5ee3\u6cdb\u5730\u5be9\u67e5\u4e26\u9069\u7576\u8abf\u6574\u57fa\u65bc\u5148\u524d ATO \u89e3\u91cb\u7684\u73fe\u6709\u5408\u898f\u505a\u6cd5\u548c\u884c\u653f\u5b89\u6392\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>ATO \u7684\u56de\u61c9\u53ca\u6f5b\u5728\u7acb\u6cd5\u8b8a\u66f4<\/strong><\/h2>\n\n\n\n<p>\u96d6\u7136\u5168\u9ad4\u806f\u90a6\u6cd5\u9662\u7684\u88c1\u6c7a\u5177\u6709\u6c7a\u5b9a\u6027\uff0c\u4f46 ATO \u53ef\u80fd\u6703\u5c0b\u6c42\u5411\u9ad8\u7b49\u6cd5\u9662\u4e0a\u8a34\u3002\u6b64\u5916\uff0c\u70ba\u4f7f\u6cd5\u5f8b\u8207 ATO \u539f\u5148\u7684\u89e3\u91cb\u4fdd\u6301\u4e00\u81f4\uff0c\u4e5f\u5b58\u5728\u7acb\u6cd5\u4fee\u6b63\u7684\u53ef\u80fd\u6027\u3002\u5efa\u8b70\u7d0d\u7a05\u4eba\u5bc6\u5207\u95dc\u6ce8\u76f8\u95dc\u52d5\u614b\uff0c\u4e26\u8aee\u8a62\u7a05\u52d9\u5c08\u5bb6\uff0c\u4ee5\u4e86\u89e3\u6f5b\u5728\u8b8a\u5316\u5982\u4f55\u5f71\u97ff\u5176\u5177\u9ad4\u60c5\u6cc1<strong>\u3002<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5982\u679c\u60a8\u6700\u521d\u9075\u5faa\u4e86 ATO \u95dc\u65bc UPE \u7684\u5efa\u8b70\uff0c\u61c9\u8a72\u600e\u9ebc\u505a\uff1f<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u5be9\u67e5\u60a8\u7684\u4fe1\u6258\u5b89\u6392<\/strong><\/h3>\n\n\n\n<p>\u91cd\u65b0\u6aa2\u67e5\u6240\u6709\u672a\u652f\u4ed8\u6b0a\u76ca\u9918\u984d\uff0c\u4e26\u8a55\u4f30\u5b83\u5011\u5728\u60a8\u7684\u7a05\u52d9\u7533\u5831\u4e2d\u5982\u4f55\u88ab\u8655\u7406\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u8a55\u4f30\u904e\u53bb\u8207\u672a\u4f86\u7684\u5f71\u97ff<\/strong><\/h3>\n\n\n\n<p>\u78ba\u5b9a\u904e\u53bb\u7684\u7533\u5831\u662f\u5426\u53ef\u80fd\u932f\u8aa4\u5730\u5c07 UPE \u5206\u985e\uff0c\u4e26\u8003\u616e\u4fee\u6b63\u7533\u5831\u662f\u5426\u6709\u5229\u3002\u540c\u6642\uff0c\u6839\u64da Bendel \u88c1\u6c7a\u8abf\u6574\u672a\u4f86\u4fe1\u6258\u5206\u914d\u7684\u898f\u5283\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u8aee\u8a62\u7a05\u52d9\u5c08\u5bb6<\/strong><\/h3>\n\n\n\n<p>\u8207\u7a05\u52d9\u9867\u554f\u5408\u4f5c\uff0c\u78ba\u4fdd\u60a8\u7684\u4fe1\u6258\u5b89\u6392\u548c\u5408\u898f\u7b56\u7565\u7b26\u5408\u6f84\u6e05\u5f8c\u7684\u89e3\u91cb\uff0c\u5373 UPE 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