{"id":11247,"date":"2025-08-19T21:17:20","date_gmt":"2025-08-19T11:17:20","guid":{"rendered":"https:\/\/mnygroup.com.au\/div-296-explained-examples-calculations-and-considerations\/"},"modified":"2025-08-26T22:25:20","modified_gmt":"2025-08-26T12:25:20","slug":"division-296-%e8%a9%b3%e8%a7%a3","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/division-296-%e8%a9%b3%e8%a7%a3\/","title":{"rendered":"Div 296 \u8a73\u89e3\uff1a \u7bc4\u4f8b\u3001\u8a08\u7b97\u8207\u6ce8\u610f\u4e8b\u9805"},"content":{"rendered":"\n

\u4e00\u5834\u91cd\u5927\u8b8a\u9769\u6b63\u5728\u903c\u8fd1\u2014\u2014\u5c24\u5176\u5c07\u5c0d\u90a3\u4e9b\u990a\u8001\u91d1\u5e33\u6236\u9918\u984d\u53ef\u89c0\u7684\u6fb3\u6d32\u4eba\u7522\u751f\u6df1\u9060\u5f71\u97ff\u3002\u6839\u64da\u64ec\u8b70\u4e2d\u7684 Division 296 \u7a05\u6539\u65b9\u6848\uff0c\u8d85\u904e 300 \u842c\u6fb3\u5143\u7684\u990a\u8001\u91d1\u9918\u984d\u6536\u76ca\u5c07\u88ab\u984d\u5916\u5fb5\u6536 15% \u7684\u7a05\u7387\u3002\u5728\u9019\u5834\u8b8a\u9769\u6b63\u5f0f\u751f\u6548\u524d\uff0c\u6df1\u5165\u4e86\u89e3\u5176\u5177\u9ad4\u5167\u5bb9\u81f3\u95dc\u91cd\u8981\uff0c\u56e0\u70ba\u9019\u5c07\u76f4\u63a5\u5f71\u97ff\u60a8\u9000\u4f11\u751f\u6d3b\u7684\u8ca1\u52d9\u898f\u5283\u3002<\/p>\n\n\n\n

\u4ec0\u9ebc\u662f Division 296?<\/strong><\/strong><\/h2>\n\n\n\n

Division 296 \u662f\u4e00\u9805\u91dd\u5c0d\u9000\u4f11\u91d1\u7684\u65b0\u7a05\u6536\u898f\u5b9a\uff1a\u6839\u64da\u65b0\u5236\uff0c\u7576\u60a8\u7684\u990a\u8001\u91d1\u7e3d\u9918\u984d\uff08TSB\uff09\u8d85\u904e 300 \u842c\u6fb3\u5143\u6642\uff0c\u8d85\u51fa\u90e8\u5206\u7684\u6295\u8cc7\u6536\u76ca\u5c07\u88ab\u984d\u5916\u5fb5\u6536 15% \u7684\u7a05\u6b3e\u3002\u6b64\u6539\u9769\u76f4\u6307\u9ad8\u984d\u990a\u8001\u91d1\u5e33\u6236\uff0c\u65e8\u5728\u512a\u5316\u7a05\u6536\u512a\u60e0\u653f\u7b56\uff0c\u540c\u6642\u6e1b\u8f15\u653f\u5e9c\u8ca1\u653f\u8ca0\u64d4\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u9019\u7b46\u7a05\u6b3e\u5c07\u76f4\u63a5\u5411\u500b\u4eba\u5fb5\u6536\uff0c\u5b8c\u5168\u7368\u7acb\u65bc\u73fe\u6709\u7684\u990a\u8001\u91d1\u57fa\u91d1\u7a05\u6536\u9ad4\u7cfb\uff0c\u9019\u610f\u5473\u8457\u60a8\u9700\u8981\u7279\u5225\u95dc\u6ce8\u5176\u5e36\u4f86\u7684\u7a05\u52d9\u5f71\u97ff\u3002<\/p>\n\n\n\n

Div 296 \u6539\u8b8a\u4e86\u4ec0\u9ebc\uff0c\u4ee5\u53ca\u5b83\u5c07\u5982\u4f55\u904b\u4f5c\uff1f<\/strong><\/strong><\/h2>\n\n\n\n

Division 296 \u7684\u904b\u4f5c\u65b9\u5f0f\u5982\u4e0b\uff1a<\/p>\n\n\n\n

\u91dd\u5c0d\u672a\u5be6\u73fe\u6536\u76ca\u5fb5\u7a05<\/strong><\/strong><\/h3>\n\n\n\n

\u6700\u5177\u722d\u8b70\u4e4b\u8655\u5728\u65bc Division 296 \u5c0d\u300c\u6536\u76ca\u300d\u7684\u754c\u5b9a\uff1a\u4e0d\u50c5\u5305\u542b\u5df2\u5be6\u73fe\u7684\u8cc7\u672c\u589e\u503c\uff0c\u9084\u5305\u62ec\u672a\u5be6\u73fe\u7684\u589e\u503c\u3002\u63db\u53e5\u8a71\u8aaa\uff0c\u5373\u4fbf\u60a8\u6c92\u6709\u8ce3\u51fa\u4efb\u4f55\u990a\u8001\u91d1\u6295\u8cc7\uff0c\u53ea\u56e0\u8cc7\u7522\u4f30\u503c\u4e0a\u6f32\uff0c\u5c31\u53ef\u80fd\u9700\u8981\u984d\u5916\u7e73\u7a05\u3002\u9019\u8207\u6fb3\u6d32\u73fe\u884c\u7684\u7a05\u6536\u5236\u5ea6\u76f8\u62b5\u89f8\u2014\u2014\u6309\u7167\u73fe\u6709\u898f\u5247\uff0c\u8cc7\u672c\u5229\u5f97\u7a05\u53ea\u5728\u8cc7\u7522\u5be6\u969b\u8655\u7f6e\u6642\u624d\u6703\u7522\u751f\u3002<\/p>\n\n\n\n

\u8ca0\u6536\u76ca\u4e0d\u9000\u7a05\uff08\u4f46\u53ef\u7d50\u8f49\uff09<\/strong><\/strong><\/h3>\n\n\n\n

\u82e5\u60a8\u7684\u990a\u8001\u91d1\u5e33\u6236\u51fa\u73fe\u5e74\u5ea6\u8667\u640d\u6216\u9918\u984d\u8dcc\u56de 300 \u842c\u6fb3\u5143\u4ee5\u4e0b\uff0c\u901a\u5e38\u4e0d\u5f97\u7533\u8acb\u9000\u9084\u5df2\u7e73\u7a05\u6b3e\u3002\u4e0d\u904e\uff0c\u9019\u4e9b\u8667\u640d\u53ef\u7d50\u8f49\u81f3\u5f8c\u7e8c\u5e74\u5ea6\uff0c\u7528\u4ee5\u62b5\u6263\u672a\u4f86\u61c9\u7a05\u6536\u76ca\u3002\u96d6\u7136\u7d50\u8f49\u6a5f\u5236\u63d0\u4f9b\u90e8\u5206\u88dc\u511f\uff0c\u4f46\u96e3\u4ee5\u5b8c\u5168\u5f4c\u88dc\u56e0\u8cc7\u7522\u4f30\u503c\u6ce2\u52d5\u6240\u5e36\u4f86\u7684\u7a05\u52d9\u5f71\u97ff\u2014\u2014\u7279\u5225\u662f\u7576\u60a8\u5df2\u5c31\u672a\u5be6\u73fe\u6536\u76ca\u7e73\u7a05\u5f8c\uff0c\u8cc7\u7522\u50f9\u503c\u53c8\u51fa\u73fe\u4e0b\u8dcc\u7684\u60c5\u6cc1\u3002<\/p>\n\n\n\n

\u500b\u4eba\u8a55\u4f30<\/strong><\/h3>\n\n\n\n

\u5728 Division 296 \u4e0b\uff0c\u7d0d\u7a05\u7fa9\u52d9\u7531\u500b\u4eba\u76f4\u63a5\u627f\u64d4\uff0c\u800c\u4e0d\u662f\u7531\u9000\u4f11\u91d1\u57fa\u91d1\u4ee3\u7e73\u3002\u6fb3\u6d32\u7a05\u52d9\u5c40\uff08ATO\uff09\u5c07\u76f4\u63a5\u5411\u500b\u4eba\u7d0d\u7a05\u4eba\u767c\u51fa\u8a55\u7a05\u901a\u77e5\u3002\u5c0d\u65bc\u64c1\u6709\u81ea\u7ba1\u9000\u4f11\u91d1\u57fa\u91d1\uff08SMSF\uff09\u7684\u4eba\u58eb\uff0c\u8a55\u4f30\u5c07\u4ee5\u6bcf\u4f4d\u6210\u54e1\u7684\u500b\u4eba\u9918\u984d\u70ba\u57fa\u790e\uff0c\u800c\u975e\u6574\u500b\u57fa\u91d1\u3002<\/p>\n\n\n\n

\u7a05\u6b3e\u652f\u4ed8<\/strong><\/h3>\n\n\n\n

\u500b\u4eba\u53ef\u4ee5\u9078\u64c7\u4ee5\u81ea\u6709\u8cc7\u91d1\u652f\u4ed8 Division 296 \u7a05\u6b3e\uff0c\u6216\u7533\u8acb\u7531\u9000\u4f11\u91d1\u57fa\u91d1\u4e2d\u63d0\u53d6\u8cc7\u91d1\u652f\u4ed8\u3002\u82e5\u9078\u64c7\u900f\u904e\u9000\u4f11\u91d1\u57fa\u91d1\u7e73\u7d0d\uff0c\u901a\u5e38\u9700\u8981\u5728\u6536\u5230\u8a55\u7a05\u901a\u77e5\u5f8c 60 \u5929\u5167\u505a\u51fa\u6c7a\u5b9a\u3002\u7a05\u6b3e\u4e00\u822c\u9700\u5728 ATO \u767c\u51fa\u901a\u77e5\u5f8c 84 \u5929\u5167\u7e73\u6e05\u3002<\/p>\n\n\n\n

\u8d77\u5fb5\u9ede\u4e0d\u96a8\u901a\u8139\u8abf\u6574<\/strong><\/strong><\/h3>\n\n\n\n

Division 296 \u8a2d\u5b9a\u7684 300 \u842c\u6fb3\u5143\u9580\u6abb\u5c07\u4e0d\u6703\u9032\u884c\u6307\u6578\u5316\u8abf\u6574\u3002\u96a8\u8457\u6642\u9593\u63a8\u79fb\uff0c\u5728\u901a\u81a8\u548c\u6295\u8cc7\u56de\u5831\u63a8\u9ad8\u9000\u4f11\u91d1\u9918\u984d\u7684\u60c5\u6cc1\u4e0b\uff0c\u5373\u4fbf\u500b\u4eba\u5be6\u969b\u8ca1\u5bcc\u4e26\u672a\u660e\u986f\u589e\u52a0\uff0c\u4ecd\u6703\u6709\u8d8a\u4f86\u8d8a\u591a\u4eba\u9010\u6f38\u88ab\u7d0d\u5165\u6b64\u7a05\u6536\u7bc4\u570d\u3002<\/p>\n\n\n\n

\u5408\u4f75\u6240\u6709\u9000\u4f11\u91d1\u5e33\u6236<\/strong><\/h3>\n\n\n\n

\u5728\u8a08\u7b97\u500b\u4eba\u7684\u7e3d\u9000\u4f11\u91d1\u9918\u984d\uff08TSB\uff09\u6642\uff0cDivision 296 \u6703\u5408\u4f75\u540d\u4e0b\u6240\u6709\u5e33\u6236\uff0c\u5305\u62ec\u7d2f\u7a4d\u968e\u6bb5\u8207\u9000\u4f11\u968e\u6bb5\u5e33\u6236\u3002<\/p>\n\n\n\n

\"superannuation\"<\/figure>\n\n\n\n

<\/p>\n\n\n\n

Div 296 \u7a05\u6b3e\u7684\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h2>\n\n\n\n

Division 296\u7a05\u6b3e\u7684\u8a08\u7b97\u6b65\u9a5f\u5982\u4e0b\uff1a<\/p>\n\n\n\n

    \n
  1. \u8a08\u7b97\u9000\u4f11\u91d1\u6536\u76ca\uff1a
    \u9019\u5927\u81f4\u662f\u60a8\u7684\u7e3d\u9000\u4f11\u91d1\u9918\u984d\uff08TSB\uff09\u5f9e\u8ca1\u5e74\u521d\u5230\u8ca1\u5e74\u672b\u7684\u8b8a\u52d5\uff0c\u4e26\u6839\u64da\u63d0\u7e73\uff08\u9700\u52a0\u56de\uff09\u548c\u63d0\u53d6\uff08\u9700\u6263\u9664\uff09\u9032\u884c\u8abf\u6574\u3002
    \u516c\u5f0f\uff1a\u9000\u4f11\u91d1\u6536\u76ca = (\u8ca1\u5e74\u672bTSB + \u63d0\u53d6\u984d) – (\u8ca1\u5e74\u521dTSB + \u63d0\u7e73\u984d)
    \u8bf7\u6ce8\u610f\uff1a\u5728\u6b64\u8a08\u7b97\u4e2d\uff0c\u8ca1\u5e74\u521d\u7684TSB\u53d6\u60a8\u5be6\u969b\u8ca1\u5e74\u521dTSB\u8207300\u842c\u6fb3\u5143\u5169\u8005\u4e2d\u7684\u8f03\u9ad8\u503c\u3002\u540c\u6a23\uff0c\u8ca1\u5e74\u672b\u7684TSB\u4e5f\u53d6\u60a8\u5be6\u969b\u8ca1\u5e74\u672bTSB\u8207300\u842c\u6fb3\u5143\u5169\u8005\u4e2d\u7684\u8f03\u9ad8\u503c\u3002<\/em><\/li>\n\n\n\n
  2. \u78ba\u5b9a\u8d85\u904e\u9580\u6abb\u7684\u6bd4\u4f8b\uff1a
    \u9019\u662f\u60a8\u8ca1\u5e74\u672bTSB\u4e2d\u8d85\u904e300\u842c\u6fb3\u5143\u9580\u6abb\u90e8\u5206\u6240\u4f54\u7684\u767e\u5206\u6bd4\u3002
    \u516c\u5f0f\uff1a\u6bd4\u4f8b = (\u8ca1\u5e74\u672bTSB – $3,000,000) \/ \u8ca1\u5e74\u672bTSB<\/li>\n\n\n\n
  3. \u8a08\u7b97\u61c9\u7a05\u9000\u4f11\u91d1\u6536\u76ca\uff1a
    \u9019\u662f\u60a8\u7684\u9000\u4f11\u91d1\u6536\u76ca\u4e2d\u9700\u7e73\u7d0d\u984d\u5916\u7a05\u6b3e\u7684\u90e8\u5206\u3002
    \u516c\u5f0f\uff1a\u61c9\u7a05\u9000\u4f11\u91d1\u6536\u76ca = \u9000\u4f11\u91d1\u6536\u76ca \u00d7 \u6bd4\u4f8b<\/li>\n\n\n\n
  4. \u61c9\u7528Division 296\u7a05\u7387\uff1a
    \u984d\u5916\u7a05\u6b3e\u70ba\u61c9\u7a05\u9000\u4f11\u91d1\u6536\u76ca\u768415%\u3002
    \u516c\u5f0f\uff1aDiv 296 \u7a05\u6b3e = \u61c9\u7a05\u9000\u4f11\u91d1\u6536\u76ca \u00d7 15%<\/li>\n<\/ol>\n\n\n\n

    Div 296 \u8a08\u7b97\u7bc4\u4f8b<\/strong><\/h3>\n\n\n\n

    \u8b93\u6211\u5011\u770b\u4e00\u500b\u4f8b\u5b50\uff1a<\/p>\n\n\n\n

      \n
    • \u60c5\u666f\uff1a Sarah \u57282025\u5e747\u67081\u65e5\u7684\u7e3d\u9000\u4f11\u91d1\u9918\u984d\uff08TSB\uff09\u70ba450\u842c\u6fb3\u5143\u3002\u52302026\u5e746\u670830\u65e5\uff0c\u5979\u7684TSB\u589e\u9577\u81f3500\u842c\u6fb3\u5143\u3002\u5e74\u5167\u5979\u6c92\u6709\u9032\u884c\u4efb\u4f55\u63d0\u7e73\u6216\u63d0\u53d6\u3002<\/li>\n\n\n\n
    • \u8a08\u7b97\u9000\u4f11\u91d1\u6536\u76ca\uff1a\n
        \n
      • \u8ca1\u5e74\u672bTSB = $5,000,000<\/li>\n\n\n\n
      • \u8ca1\u5e74\u521dTSB = $4,500,000<\/li>\n\n\n\n
      • \u63d0\u53d6\u984d = $0<\/li>\n\n\n\n
      • \u63d0\u7e73\u984d = $0<\/li>\n\n\n\n
      • \u9000\u4f11\u91d1\u6536\u76ca = ($5,000,000 + $0) – ($4,500,000 + $0) = $500,000<\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • \u78ba\u5b9a\u8d85\u904e\u8d77\u5fb5\u9ede\u7684\u6536\u76ca\u6bd4\u4f8b\uff1a\n
          \n
        • \u6bd4\u4f8b = ($5,000,000 – $3,000,000) \/ $5,000,000 = $2,000,000 \/ $5,000,000 = 0.40 \u6216 40%<\/li>\n<\/ul>\n<\/li>\n\n\n\n
        • \u8a08\u7b97\u61c9\u7a05\u9000\u4f11\u91d1\u6536\u76ca\uff1a\n
            \n
          • \u61c9\u7a05\u9000\u4f11\u91d1\u6536\u76ca = $500,000 x 0.40 = $200,000<\/li>\n<\/ul>\n<\/li>\n\n\n\n
          • \u61c9\u7528Div 296\u7a05\u7387\uff1a\n
              \n
            • Div 296 \u7a05\u6b3e = $200,000 x 15% = $30,000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

              \u5728\u6b64\u7bc4\u4f8b\u4e2d\uff0cSarah \u5c07\u9700\u984d\u5916\u652f\u4ed8 30,000 \u6fb3\u5143\u7684 Division 296 \u7a05\u6b3e\u3002<\/p>\n\n\n\n

              \u60a8\u9700\u8981\u652f\u4ed8\u591a\u5c11\u984d\u5916\u7684 Division 296 \u7a05\u6b3e\uff1f<\/strong><\/h2>\n\n\n\n

              \u60a8\u6700\u7d42\u9700\u8981\u7e73\u7d0d\u7684 Division 296 \u7a05\u6b3e\u91d1\u984d\uff0c\u5c07\u6839\u64da\u60a8\u7684\u5be6\u969b\u990a\u8001\u91d1\u9918\u984d\u53ca\u5176\u6295\u8cc7\u6536\u76ca\u60c5\u6cc1\u800c\u5b9a\u3002\u70ba\u4fbf\u65bc\u7406\u89e3\uff0c\u4e0b\u8868\u4ee5 5% \u7684\u5e74\u6536\u76ca\u7387\uff08\u6309\u990a\u8001\u91d1\u7a05\u524d\u6536\u76ca\u8a08\u7b97\uff09\u70ba\u4f8b\u9032\u884c\u8aaa\u660e\uff0c\u4e26\u5047\u8a2d\u671f\u9593\u6c92\u6709\u65b0\u589e\u4f9b\u6b3e\u6216\u63d0\u53d6\uff08\u793a\u4f8b\u5df2\u4f5c\u7c21\u5316\u8655\u7406\uff09\u3002\u8acb\u6ce8\u610f\uff0c\u5be6\u969b\u61c9\u7d0d\u7a05\u984d\u53ef\u80fd\u56e0\u500b\u4eba\u5177\u9ad4\u60c5\u6cc1\u800c\u6709\u6240\u5dee\u7570\u3002<\/p>\n\n\n\n

              \u8ca1\u5e74\u521d\u990a\u8001\u91d1\u9918\u984d<\/strong><\/strong><\/td>\u8ca1\u5e74\u672b\u990a\u8001\u91d1\u9918\u984d\uff08<\/strong>5% <\/strong>\u589e\u9577\uff09<\/strong><\/strong><\/td>\u6536\u76ca<\/strong><\/strong><\/td>\u8d85\u904e<\/strong> 300 <\/strong>\u842c\u9580\u6abb\u7684\u6bd4\u4f8b<\/strong><\/strong><\/td>\u9069\u7528<\/strong> Div 296 <\/strong>\u7684\u61c9\u7a05\u6536\u76ca<\/strong><\/strong><\/td>Div 296 <\/strong>\u7a05\u6b3e\uff08<\/strong>15%<\/strong>\uff09<\/strong><\/strong><\/td>\u8207\u73fe\u884c\u5236\u5ea6\u5dee\u984d<\/strong><\/strong><\/td><\/tr>
              $3,000,000<\/td>$3,150,000<\/td>$150,000<\/td>4.76%<\/td>$7,140<\/td>$1,071<\/td>$6,069<\/td><\/tr>
              $3,500,000<\/td>$3,675,000<\/td>$175,000<\/td>18.49%<\/td>$32,357<\/td>$4,853<\/td>$27,503<\/td><\/tr>
              $4,000,000<\/td>$4,200,000<\/td>$200,000<\/td>28.57%<\/td>$57,140<\/td>$8,571<\/td>$48,569<\/td><\/tr>
              $4,500,000<\/td>$4,725,000<\/td>$225,000<\/td>36.50%<\/td>$82,125<\/td>$12,319<\/td>$69,806<\/td><\/tr>
              $5,000,000<\/td>$5,250,000<\/td>$250,000<\/td>42.86%<\/td>$107,150<\/td>$16,072<\/td>$91,077<\/td><\/tr>
              $5,500,000<\/td>$5,775,000<\/td>$275,000<\/td>47.99%<\/td>$131,972<\/td>$19,795<\/td>$112,176<\/td><\/tr>
              $6,000,000<\/td>$6,300,000<\/td>$300,000<\/td>52.38%<\/td>$157,140<\/td>$23,571<\/td>$133,569<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

              Division 296 \u662f\u91dd\u5c0d\u990a\u8001\u91d1\u9918\u984d\u8d85\u904e 300 \u842c\u6fb3\u5143\u90e8\u5206\u6240\u5fb5\u6536\u7684\u9644\u52a0\u7a05\uff0c\u800c\u975e\u53d6\u4ee3\u73fe\u884c\u990a\u8001\u91d1\u6536\u76ca\u7a05\uff08\u7d2f\u7a4d\u968e\u6bb5\u7a05\u7387\u70ba 15%\uff0c\u90e8\u5206\u9000\u4f11\u968e\u6bb5\u53ef\u514d\u7a05\uff09\u3002\u56e0\u6b64\uff0c\u4e0a\u8868\u50c5\u53cd\u6620 Division 296 \u9805\u4e0b\u7684\u984d\u5916\u7a05\u8ca0\uff0c\u4e26\u672a\u5305\u542b\u7d0d\u7a05\u4eba\u5df2\u7e73\u7d0d\u7684\u5176\u4ed6\u990a\u8001\u91d1\u7a05\u6b3e\u3002<\/p>\n\n\n\n

              \u990a\u8001\u4fdd\u96aa\u9918\u984d<\/strong><\/strong><\/td>\u5fb5\u6536\u7b2c<\/strong>296<\/strong>\u689d\u524d\u7e73\u7a05\u984d<\/strong><\/strong><\/td>\u5fb5\u6536\u7b2c<\/strong>296<\/strong>\u689d\u5f8c\u7e73\u7a05\u984d<\/strong><\/strong><\/td>\u5dee\u984d<\/strong><\/strong><\/td><\/tr>
              $3M<\/td>$7,140.00<\/td>$1,071.00<\/td>$6,069.00<\/td><\/tr>
              $3.5M<\/td>$32,357.50<\/td>$4,853.63<\/td>$27,503.87<\/td><\/tr>
              $4M<\/td>$57,140.00<\/td>$8,571.00<\/td>$48,569.00<\/td><\/tr>
              $4.5M<\/td>$82,125.00<\/td>$12,318.75<\/td>$69,806.25<\/td><\/tr>
              $5M<\/td>$107,150.00<\/td>$16,072.50<\/td>$91,077.50<\/td><\/tr>
              $5.5M<\/td>$131,972.50<\/td>$19,795.88<\/td>$112,176.62<\/td><\/tr>
              $6M<\/td>$157,140.00<\/td>$23,571.00<\/td>$133,569.00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

              \u6848\u4f8b\u7814\u7a76<\/strong><\/h2>\n\n\n\n

              \u4ee5\u4e0b\u6848\u4f8b\u7814\u7a76\u5c55\u793a\u4e86 Division 296 \u7684\u5f71\u97ff\u3002<\/p>\n\n\n\n

              \u6848\u4f8b\u7814\u7a76 1\uff1aDavid – 3,200,000 \u6fb3\u5143\u9000\u4f11\u91d1\u9918\u984d<\/strong><\/h3>\n\n\n\n

              David \u73fe\u5e74 62 \u6b72\uff0c\u622a\u81f3 2025 \u5e74 7 \u6708 1 \u65e5\uff0c\u5176\u990a\u8001\u91d1\u9918\u984d\u70ba 3,200,000 \u6fb3\u5143\u3002\u4ed6\u4ecd\u5728\u517c\u8077\u5de5\u4f5c\uff0c\u4e26\u4e14\u4e0d\u8a08\u5283\u5728\u672a\u4f86\u4e00\u5e74\u9032\u884c\u91cd\u5927\u4f9b\u6b3e\u6216\u63d0\u53d6\u3002\u4ed6\u7684\u990a\u8001\u91d1\u57fa\u91d1\u5728 2025\u201326 \u8ca1\u5e74\u7372\u5f97\u4e86 6% \u7684\u56de\u5831\u3002<\/p>\n\n\n\n

                \n
              • \u73fe\u72c0\u5206\u6790\uff1aDavid \u7684\u9918\u984d\u50c5\u7565\u9ad8\u65bc 300 \u842c\u6fb3\u5143\u7684\u9580\u6abb\u3002\u5118\u7ba1\u4ed6\u7684\u57fa\u91d1\u8868\u73fe\u826f\u597d\uff0c\u4f46 Division 296 \u7684\u984d\u5916\u7a05\u6b3e\u4ecd\u6703\u6e1b\u5c11\u5176\u6de8\u6536\u76ca\u3002<\/li>\n\n\n\n
              • Div 296 \u7a05\u6b3e\u8a08\u7b97\uff1a\n
                  \n
                • 2025\u5e747\u67081\u65e5TSB: $3,200,000<\/li>\n\n\n\n
                • \u6536\u76ca (6% of $3,200,000): $192,000<\/li>\n\n\n\n
                • 2026\u5e746\u670830\u65e5TSB: $3,200,000 + $192,000 = $3,392,000<\/li>\n\n\n\n
                • \u9000\u4f11\u91d1\u6536\u76ca (Div 296): ($3,392,000 + $0) – ($3,200,000 + $0) = $192,000<\/li>\n\n\n\n
                • \u8d85\u904e$300\u842c\u7684\u6bd4\u4f8b: ($3,392,000 – $3,000,000) \/ $3,392,000 = $392,000 \/ $3,392,000 \u2248 0.1156 \u6216 11.56%<\/li>\n\n\n\n
                • \u61c9\u7a05\u9000\u4f11\u91d1\u6536\u76ca: $192,000 x 0.1156 \u2248 $22,195.20<\/li>\n\n\n\n
                • Div 296 \u7a05\u6b3e: $22,195.20 x 15% = $3,329.28<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                • \u5f71\u97ff\u8207\u652f\u4ed8\uff1aDavid \u5c07\u6536\u5230\u4e00\u4efd\u7d04 $3,329.28 \u7684 Division 296 \u7a05\u6b3e\u8a55\u7a05\u901a\u77e5\u66f8\u3002\u4ed6\u53ef\u4ee5\u9078\u64c7\u4f7f\u7528\u500b\u4eba\u73fe\u91d1\u5132\u5099\u652f\u4ed8\uff0c\u6216\u7533\u8acb\u5f9e\u5176\u990a\u8001\u91d1\u57fa\u91d1\u4e2d\u91cb\u653e\u8cc7\u91d1\u4f86\u652f\u4ed8\u3002\u7531\u65bc\u4ed6\u7684\u9918\u984d\u50c5\u7565\u5fae\u8d85\u904e\u9580\u6abb\uff0c\u984d\u5916\u7a05\u6b3e\u91d1\u984d\u96d6\u7136\u4e0d\u5927\uff0c\u4f46\u4f9d\u7136\u6703\u5c0d\u5176\u990a\u8001\u91d1\u7684\u6de8\u589e\u9577\u7522\u751f\u986f\u8457\u5f71\u97ff\u3002<\/li>\n<\/ul>\n\n\n\n

                  \u6848\u4f8b\u7814\u7a76 2\uff1aMaria – 5,690,000 \u6fb3\u5143\u9000\u4f11\u91d1\u9918\u984d<\/strong><\/h3>\n\n\n\n

                  Maria \u73fe\u5e74 58 \u6b72\uff0c\u622a\u81f3 2025 \u5e74 7 \u6708 1 \u65e5\uff0c\u5176\u990a\u8001\u91d1\u9918\u984d\u70ba 5,690,000 \u6fb3\u5143\u3002\u5979\u4ecd\u5728\u5168\u8077\u5de5\u4f5c\uff0c\u4e26\u8a08\u5283\u5728\u672a\u4f86\u5e7e\u5e74\u7e7c\u7e8c\u8b93\u990a\u8001\u91d1\u589e\u9577\uff0c\u4e0d\u9032\u884c\u5927\u984d\u63d0\u53d6\u3002\u5728 2025\u201326 \u8ca1\u5e74\uff0c\u5979\u7684\u57fa\u91d1\u7372\u5f97\u4e86 5% \u7684\u56de\u5831\u3002<\/p>\n\n\n\n

                    \n
                  • \u73fe\u72c0\u5206\u6790\uff1aMaria \u7684\u9918\u984d\u9060\u9ad8\u65bc 300 \u842c\u6fb3\u5143\u9580\u6abb\uff0c\u56e0\u6b64 Division 296 \u7684\u5f71\u97ff\u6703\u66f4\u52a0\u986f\u8457\u3002\u5979\u7684\u984d\u5916\u7a05\u6b3e\u5c07\u9060\u9ad8\u65bc\u50c5\u7565\u5fae\u8d85\u904e\u9580\u6abb\u7684\u6295\u8cc7\u8005\u3002<\/li>\n\n\n\n
                  • Div 296 \u7a05\u6b3e\u8a08\u7b97\uff1a\n
                      \n
                    • 2025\u5e747\u67081\u65e5TSB: $5,690,000<\/li>\n\n\n\n
                    • \u6536\u76ca = 5% \u00d7 5,690,000 = $284,500<\/li>\n\n\n\n
                    • 2026\u5e746\u670830\u65e5TSB: $5,690,000 + $398,300 = $6,088,300<\/li>\n\n\n\n
                    • 2026 \u5e74 6 \u6708 30 \u65e5 TSB = 5,690,000 + 284,500 = $5,974,500<\/li>\n\n\n\n
                    • \u990a\u8001\u91d1\u6536\u76ca\uff08Div 296 \u8a08\u7b97\u57fa\u6e96\uff09 = (5,974,500 + 0) \u2013 (5,690,000 + 0) = $284,500<\/li>\n\n\n\n
                    • \u8d85\u904e 300 \u842c\u7684\u6bd4\u4f8b = (5,974,500 \u2013 3,000,000) \u00f7 5,974,500 = 2,974,500 \u00f7 5,974,500 \u2248 0.4979 \u6216 49.79%<\/li>\n\n\n\n
                    • \u61c9\u7a05\u990a\u8001\u91d1\u6536\u76ca = 284,500 \u00d7 49.79% \u2248 $141,728.55<\/li>\n\n\n\n
                    • Div 296 \u7a05\u6b3e = 141,728.55 \u00d7 15% = $21,259.28<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                    • \u5f71\u97ff\u8207\u652f\u4ed8\uff1aMaria \u5c07\u6536\u5230\u4e00\u4efd\u7d04 $21,259.28 \u7684 Division 296 \u7a05\u6b3e\u8a55\u7a05\u901a\u77e5\u66f8\u3002\u5979\u53ef\u4ee5\u9078\u64c7\u7528\u500b\u4eba\u8cc7\u91d1\u7e73\u7d0d\uff0c\u4e5f\u53ef\u4ee5\u7533\u8acb\u5f9e\u990a\u8001\u91d1\u57fa\u91d1\u4e2d\u91cb\u653e\u8cc7\u91d1\u652f\u4ed8\u3002\u76f8\u6bd4\u9918\u984d\u525b\u8d85\u904e\u9580\u6abb\u7684\u4eba\u7fa4\uff0cMaria \u9700\u8981\u627f\u64d4\u7684\u984d\u5916\u7a05\u6b3e\u6578\u984d\u5927\u5f97\u591a\uff0c\u9019\u53ef\u80fd\u6703\u986f\u8457\u5f71\u97ff\u5979\u7684\u9577\u671f\u990a\u8001\u91d1\u589e\u9577\u548c\u6295\u8cc7\u56de\u5831\u3002<\/li>\n<\/ul>\n\n\n\n
                      \"Retirement\"<\/figure>\n\n\n\n

                      <\/p>\n\n\n\n

                      Div 296 \u4f55\u6642\u751f\u6548\uff1f<\/strong><\/h2>\n\n\n\n

                      Division 296 \u64ec\u81ea 2025 \u5e74 7 \u6708 1 \u65e5\u8d77\u751f\u6548\u3002\u9019\u610f\u5473\u8457\uff0c\u9996\u6279 Division 296 \u7a05\u6b3e\u8a55\u7a05\u5c07\u4ee5 2025\u201326 \u8ca1\u5e74\u70ba\u57fa\u790e\uff0c\u4e26\u5c07\u5728 2026 \u5e74 6 \u6708 30 \u65e5\u4e4b\u5f8c\u7531\u6fb3\u6d32\u7a05\u52d9\u5c40\uff08ATO\uff09\u767c\u51fa\u3002<\/p>\n\n\n\n

                      \u70ba\u4f55\u91dd\u5c0d\u8d85\u904e300\u842c\u6fb3\u5143\u9000\u4f11\u91d1\u7684\u984d\u5916\u7a05\u5b58\u5728\u722d\u8b70\uff1f<\/strong><\/h2>\n\n\n\n

                      Division 296 \u81ea\u63d0\u51fa\u4ee5\u4f86\uff0c\u5f15\u767c\u4e86\u5ee3\u6cdb\u7684\u8a0e\u8ad6\u548c\u722d\u8b70\u3002\u4e3b\u8981\u539f\u56e0\u5305\u62ec\u4ee5\u4e0b\u5e7e\u9ede\uff1a<\/p>\n\n\n\n

                      \u5c0d\u672a\u5be6\u73fe\u6536\u76ca\u8ab2\u7a05\u5728\u6fb3\u6d32\u4e26\u975e\u6163\u4f8b<\/strong><\/h3>\n\n\n\n

                      Division 296 \u6700\u5177\u722d\u8b70\u7684\u6838\u5fc3\u5728\u65bc\u5176\u985b\u8986\u4e86\u6fb3\u6d32\u50b3\u7d71\u7684\u5fb5\u7a05\u539f\u5247\u3002\u8a72\u7a05\u5236\u5c07\u672a\u5be6\u73fe\u7684\u8cc7\u672c\u589e\u503c\u7d0d\u5165\u61c9\u7a05\u6536\u76ca\u7bc4\u570d\u3002\u9019\u8207\u6fb3\u6d32\u73fe\u884c\u7684\u8cc7\u672c\u5229\u5f97\u7a05\u5236\u5f62\u6210\u6839\u672c\u6027\u885d\u7a81\uff1a\u73fe\u884c\u5236\u5ea6\u50c5\u5728\u8cc7\u7522\u51fa\u552e\u3001\u6536\u76ca\u5be6\u969b\u5be6\u73fe\u6642\u624d\u5fb5\u7a05\u3002\u800c\u65b0\u898f\u537b\u8981\u6c42\u7d0d\u7a05\u4eba\u70ba\u53ef\u80fd\u8f49\u77ac\u5373\u901d\u7684\u300c\u5e33\u9762\u5229\u6f64\u300d\u63d0\u524d\u7e73\u7a05\uff0c\u5373\u4fbf\u9019\u4e9b\u672a\u5be6\u73fe\u6536\u76ca\u6700\u7d42\u56e0\u8cc7\u7522\u8cb6\u503c\u800c\u5316\u70ba\u70cf\u6709\u3002\u9019\u7a2e\u7a81\u7834\u6027\u7684\u5fb5\u7a05\u65b9\u5f0f\u4e0d\u50c5\u958b\u5275\u4e86\u5371\u96aa\u5148\u4f8b\uff0c\u66f4\u4ee4\u4eba\u64d4\u6182\u7684\u662f\uff0c\u672a\u4f86\u653f\u5e9c\u662f\u5426\u6703\u5c07\u8a72\u6a21\u5f0f\u5ef6\u4f38\u81f3\u5176\u4ed6\u8cc7\u7522\u9818\u57df\uff0c\u5f9e\u800c\u5f15\u767c\u66f4\u5ee3\u6cdb\u7684\u7a05\u52d9\u8b8a\u9769\u3002<\/p>\n\n\n\n

                      SMSF \u53ef\u80fd\u9762\u81e8\u6d41\u52d5\u6027\u6311\u6230<\/strong><\/h3>\n\n\n\n

                      \u5c0d\u65bc\u81ea\u7ba1\u990a\u8001\u91d1\uff08SMSF\uff09\u6301\u6709\u5927\u91cf\u975e\u6d41\u52d5\u6027\u8cc7\u7522\uff08\u5982\u4e0d\u52d5\u7522\u6216\u79c1\u52df\u6295\u8cc7\uff09\u7684\u6295\u8cc7\u8005\u4f86\u8aaa\uff0cDivision 296 \u5c0d\u672a\u5be6\u73fe\u6536\u76ca\u5fb5\u7a05\u7684\u898f\u5b9a\u53ef\u80fd\u9020\u6210\u986f\u8457\u7684\u73fe\u91d1\u6d41\u58d3\u529b\u3002\u5373\u4fbf\u57fa\u91d1\u6574\u9ad4\u904b\u4f5c\u826f\u597d\uff0c\u6295\u8cc7\u8005\u4ecd\u53ef\u80fd\u9762\u81e8\u5169\u96e3\u6289\u64c7\uff1a\u8981\u9ebc\u88ab\u8feb\u63d0\u524d\u8b8a\u8ce3\u8cc7\u7522\uff0c\u8981\u9ebc\u52d5\u7528\u990a\u8001\u91d1\u4ee5\u5916\u7684\u500b\u4eba\u8cc7\u91d1\u4f86\u7e73\u7a05\u3002\u9019\u7a2e\u60c5\u6cc1\u4e0d\u50c5\u6703\u6253\u4e82\u65e2\u5b9a\u7684\u9577\u671f\u8cc7\u7522\u914d\u7f6e\u8a08\u5283\uff0c\u66f4\u53ef\u80fd\u5728\u5e02\u5834\u4f4e\u8ff7\u6642\u671f\u88ab\u8feb\u4f4e\u50f9\u62cb\u552e\u8cc7\u7522\uff0c\u5f9e\u800c\u5f15\u767c\u300c\u8667\u640d\u8b8a\u73fe\u300d\u7684\u60e1\u6027\u5faa\u74b0\uff0c\u9032\u4e00\u6b65\u52a0\u5287\u8ca1\u52d9\u98a8\u96aa\u3002<\/p>\n\n\n\n

                      Div 296 \u7684\u8d77\u5fb5\u9ede\u4e0d\u96a8\u901a\u81a8\u8abf\u6574<\/strong><\/h3>\n\n\n\n

                      Division 296 \u8a2d\u5b9a\u7684 300 \u842c\u6fb3\u5143\u8d77\u5fb5\u9ede\u4e26\u672a\u8207\u901a\u8ca8\u81a8\u8139\u639b\u9264\u3002\u96a8\u8457\u6642\u9593\u63a8\u79fb\uff0c\u5728\u901a\u8139\u6301\u7e8c\u4fb5\u8755\u8ca8\u5e63\u8cfc\u8cb7\u529b\u3001\u540c\u6642\u6295\u8cc7\u56de\u5831\u63a8\u52d5\u990a\u8001\u91d1\u9918\u984d\u81ea\u7136\u589e\u9577\u7684\u96d9\u91cd\u4f5c\u7528\u4e0b\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u6fb3\u6d32\u4eba\u53ef\u80fd\u6703\u88ab\u7d0d\u5165\u8a72\u7a05\u6536\u7684\u9069\u7528\u7bc4\u570d\u2014\u2014\u5373\u4fbf\u9019\u4e9b\u7d0d\u7a05\u4eba\u672a\u4f86\u7684\u5be6\u969b\u8ca1\u5bcc\u6c34\u5e73\u53ef\u80fd\u5df2\u9054\u4e0d\u5230\u7576\u524d\u300c\u9ad8\u6de8\u503c\u300d\u7684\u6a19\u6e96\u3002\u9019\u7a2e\u7f3a\u4e4f\u6307\u6578\u5316\u8abf\u6574\u7684\u8a2d\u8a08\uff0c\u53ef\u80fd\u7522\u751f\u985e\u4f3c\u300c\u7a05\u7d1a\u722c\u5347\u300d\u7684\u6548\u679c\uff0c\u4f7f\u53d7\u5f71\u97ff\u4eba\u7fa4\u7bc4\u570d\u9010\u6f38\u64f4\u5927\uff0c\u5f9e\u800c\u5f15\u767c\u66f4\u591a\u95dc\u65bc\u653f\u7b56\u5408\u7406\u6027\u7684\u722d\u8b70\u3002<\/p>\n\n\n\n

                      \u589e\u52a0\u8907\u96dc\u6027<\/strong><\/h3>\n\n\n\n

                      Division 296 \u7684\u5be6\u65bd\u8b93\u672c\u5c31\u8907\u96dc\u7684\u990a\u8001\u91d1\u7a05\u6536\u9ad4\u7cfb\u8b8a\u5f97\u66f4\u52a0\u932f\u7d9c\u8907\u96dc\u3002\u65b0\u898f\u8981\u6c42\u7cbe\u78ba\u8a08\u7b97\u8abf\u6574\u5f8c\u7684\u7e3d\u990a\u8001\u91d1\u9918\u984d\uff08TSB\uff09\u548c\u6536\u76ca\u6bd4\u4f8b\uff0c\u9019\u4e9b\u6280\u8853\u74b0\u7bc0\u90fd\u9700\u8981\u7279\u5225\u5be9\u614e\u8655\u7406\u3002\u7279\u5225\u662f\u5c0d\u65bc\u8ca1\u52d9\u5b89\u6392\u8907\u96dc\u7684\u6295\u8cc7\u8005\u4f86\u8aaa\uff0c\u5f80\u5f80\u9700\u8981\u984d\u5916\u4f9d\u8cf4\u5c08\u696d\u9867\u554f\u7684\u5354\u52a9\u3002<\/p>\n\n\n\n

                      \u6f5b\u5728\u7684\u66f4\u597d\u89e3\u6c7a\u65b9\u6848<\/strong><\/h3>\n\n\n\n

                      \u6279\u8a55\u8005\u6307\u51fa\uff0c\u653f\u5e9c\u5728\u512a\u5316\u990a\u8001\u91d1\u7a05\u6536\u512a\u60e0\u6642\uff0c\u672c\u53ef\u63a1\u53d6\u66f4\u516c\u5e73\u4e14\u7c21\u4fbf\u7684\u66ff\u4ee3\u65b9\u6848\u3002\u4e3b\u8981\u5efa\u8b70\u5305\u62ec\uff1a\u6539\u9769\u4f9b\u6b3e\u4e0a\u9650\u6a5f\u5236\u3001\u8abf\u6574\u73fe\u6709\u7a05\u7387\u7d50\u69cb\uff0c\u6216\u63a1\u7528\u66ff\u4ee3\u6027\u990a\u8001\u91d1\u9918\u984d\u8a55\u4f30\u65b9\u6cd5\u3002\u9019\u4e9b\u65b9\u6848\u88ab\u8a8d\u70ba\u65e2\u80fd\u5be6\u73fe\u653f\u7b56\u76ee\u6a19\uff0c\u53c8\u53ef\u907f\u514d Division 296 \u5e36\u4f86\u7684\u8907\u96dc\u6027\u3002<\/p>\n\n\n\n

                      \u653f\u5e9c\u5c07\u5f9e Div 296 \u4e2d\u7372\u5f97\u591a\u5c11\u984d\u5916\u7a05\u6536\uff1f<\/strong><\/strong><\/h2>\n\n\n\n

                      \u6fb3\u6d32\u653f\u5e9c\u9810\u8a08\uff0cDivision 296 \u5c07\u70ba\u806f\u90a6\u8ca1\u653f\u5e36\u4f86\u53ef\u89c0\u7684\u6536\u5165\u3002\u6700\u521d\u7684\u9810\u6e2c\u986f\u793a\uff0c\u8a72\u63aa\u65bd\u6bcf\u5e74\u53ef\u589e\u52a0\u7d04 23 \u5104\u6fb3\u5143\u7684\u7a05\u6536\u3002\u7136\u800c\uff0c\u7531\u65bc 300 \u842c\u6fb3\u5143\u8d77\u5fb5\u9ede\u672a\u9032\u884c\u6307\u6578\u5316\u8abf\u6574\uff0c\u518d\u52a0\u4e0a\u8907\u5229\u56de\u5831\u7684\u9577\u671f\u7d2f\u7a4d\u6548\u61c9\uff0c\u9810\u8a08\u672a\u4f86\u9019\u4e00\u7a05\u6536\u6536\u5165\u5c07\u986f\u8457\u589e\u9577\uff0c\u53d7\u5f71\u97ff\u7684\u4eba\u7fa4\u4e5f\u6703\u4e0d\u65b7\u64f4\u5927\u3002<\/p>\n\n\n\n

                      \u6211\u9084\u9700\u8981\u6ce8\u610f\u5176\u4ed6\u990a\u8001\u91d1\u76f8\u95dc\u7a05\u6536\u55ce\uff1f<\/strong><\/strong><\/h2>\n\n\n\n

                      \u662f\u7684\uff0c\u6fb3\u6d32\u7684\u990a\u8001\u91d1\u9ad4\u7cfb\u9084\u5305\u542b\u5176\u4ed6\u4e00\u4e9b\u60a8\u9700\u8981\u4e86\u89e3\u7684\u7a05\u6536\u7d44\u6210\u90e8\u5206\u3002<\/p>\n\n\n\n

                      Div 293 \u2013 \u5e74\u6536\u5165\u8d85\u904e25\u842c\u6fb3\u5143\u7684\u984d\u591615%\u7a05<\/strong><\/h3>\n\n\n\n

                      Division 293 \u7a05\u662f\u4e00\u9805\u91dd\u5c0d\u512a\u60e0\u6027\u990a\u8001\u91d1\u4f9b\u6b3e\uff08\u5305\u62ec\u96c7\u4e3b\u4f9b\u6b3e\u548c\u85aa\u91d1\u72a7\u7272\u4f9b\u6b3e\uff09\u7684\u984d\u5916 15% \u5fb5\u7a05\u3002\u7576\u500b\u4eba\u5728\u4e00\u500b\u8ca1\u5e74\u5167\u7684\u61c9\u7a05\u6536\u5165\u52a0\u4e0a\u512a\u60e0\u6027\u4f9b\u6b3e\u7e3d\u984d\u8d85\u904e 25 \u842c\u6fb3\u5143\u6642\uff0c\u8d85\u51fa\u90e8\u5206\u7684\u512a\u60e0\u6027\u4f9b\u6b3e\u5c07\u9069\u7528\u9019\u9805\u9644\u52a0\u7a05\u3002\u9019\u4f7f\u5f97\u9ad8\u6536\u5165\u4eba\u7fa4\u7684\u512a\u60e0\u6027\u4f9b\u6b3e\u5be6\u969b\u7a05\u7387\u53ef\u80fd\u5f9e\u5e38\u898f\u7684 15% \u63d0\u9ad8\u5230 30%\u3002\u6fb3\u6d32\u7a05\u52d9\u5c40\uff08ATO\uff09\u6703\u5728\u60a8\u9700\u8981\u7e73\u7d0d Division 293 \u7a05\u6642\u5411\u60a8\u767c\u51fa\u6b63\u5f0f\u901a\u77e5\u3002<\/p>\n\n\n\n

                      \u63d0\u7e73\u7a05\uff08\u512a\u60e0\u6027\u4f9b\u6b3e\u7684 15% \u7a05\u7387<\/strong>\uff09<\/strong><\/h3>\n\n\n\n

                      \u5728\u6fb3\u6d32\u990a\u8001\u91d1\u9ad4\u7cfb\u4e2d\uff0c\u512a\u60e0\u6027\u4f9b\u6b3e\uff08\u5305\u62ec\u96c7\u4e3b\u5f37\u5236\u7e73\u7d0d\u7684 Superannuation Guarantee \u548c\u81ea\u9858\u6027\u85aa\u91d1\u72a7\u7272\u4f9b\u6b3e\uff09\u5728\u5b58\u5165\u990a\u8001\u91d1\u5e33\u6236\u6642\uff0c\u7d71\u4e00\u6309 15% \u7684\u7a05\u7387\u5fb5\u7a05\u3002\u9019\u4e00\u512a\u60e0\u7a05\u7387\u986f\u8457\u4f4e\u65bc\u5927\u591a\u6578\u7d0d\u7a05\u4eba\u7684\u908a\u969b\u6240\u5f97\u7a05\u7387\uff0c\u5145\u5206\u9ad4\u73fe\u4e86\u653f\u5e9c\u900f\u904e\u7a05\u6536\u512a\u60e0\u9f13\u52f5\u9577\u671f\u9000\u4f11\u5132\u84c4\u7684\u653f\u7b56\u5c0e\u5411\u3002<\/p>\n\n\n\n

                      \u7d2f\u7a4d\u968e\u6bb5\u7684\u6536\u76ca\u7a05\uff0815%\uff09<\/strong><\/h3>\n\n\n\n

                      \u5728\u990a\u8001\u91d1\u7684\u7d2f\u7a4d\u968e\u6bb5\uff08\u5373\u60a8\u5c1a\u672a\u958b\u59cb\u63d0\u53d6\u990a\u8001\u91d1\u4e4b\u524d\uff09\uff0c\u990a\u8001\u91d1\u57fa\u91d1\u5167\u7684\u6295\u8cc7\u6536\u76ca\uff08\u4f8b\u5982\u5229\u606f\u3001\u80a1\u606f\u548c\u8cc7\u672c\u5229\u5f97\uff09\u901a\u5e38\u6309\u6700\u9ad8 15% \u7684\u7a05\u7387\u5fb5\u7a05\u3002\u8a72\u7a05\u6b3e\u7531\u60a8\u7684\u990a\u8001\u91d1\u57fa\u91d1\u4ee3\u70ba\u7e73\u7d0d\uff0c\u800c\u4e0d\u662f\u7531\u500b\u4eba\u76f4\u63a5\u7e73\u7d0d\u3002<\/p>\n\n\n\n

                      \u9000\u4f11\u968e\u6bb5\u7684\u6536\u76ca\u7a05\uff08\u5728\u79fb\u8f49\u9918\u984d\u4e0a\u9650\u5167\u70ba0%\uff09<\/strong><\/h3>\n\n\n\n

                      \u7576\u60a8\u958b\u59cb\u9818\u53d6\u990a\u8001\u91d1\uff08income stream\/pension\uff09\u6642\uff0c\u7528\u65bc\u652f\u4ed8\u8a72\u990a\u8001\u91d1\u7684\u6295\u8cc7\u6240\u7522\u751f\u7684\u6536\u76ca\u901a\u5e38\u53ef\u4eab\u53d7\u514d\u7a05\u5f85\u9047\uff0c\u4f46\u9019\u4e00\u514d\u7a05\u512a\u60e0\u8a2d\u6709\u4e0a\u9650\uff0c\u5373\u8f49\u79fb\u9918\u984d\u4e0a\u9650\uff08Transfer Balance Cap\uff09\u3002\u76ee\u524d\uff0c\u8a72\u4e0a\u9650\u70ba 190 \u842c\u6fb3\u5143\uff08\u53ef\u6307\u6578\u5316\u8abf\u6574\uff09\u3002\u8d85\u904e\u6b64\u4e0a\u9650\u7684\u91d1\u984d\u5fc5\u9808\u4fdd\u7559\u5728\u7d2f\u7a4d\u5e33\u6236\u4e2d\uff0c\u5176\u7522\u751f\u7684\u6536\u76ca\u5c07\u7e7c\u7e8c\u6309 15% \u7a05\u7387\u5fb5\u7a05\u3002<\/p>\n\n\n\n

                      \u975e\u512a\u60e0\u6027\u63d0\u7e73\u7a05\uff08\u5728\u984d\u5ea6\u5167\u70ba 0%<\/strong>\uff09<\/strong><\/h3>\n\n\n\n

                      \u975e\u512a\u60e0\u6027\u4f9b\u6b3e\uff08Non-concessional contributions\uff09\u4f86\u81ea\u60a8\u7684\u7a05\u5f8c\u6536\u5165\u3002\u53ea\u8981\u4e0d\u8d85\u904e\u5e74\u5ea6\u975e\u512a\u60e0\u6027\u4f9b\u6b3e\u4e0a\u9650\uff0c\u9019\u90e8\u5206\u4f9b\u6b3e\u5728\u5b58\u5165\u990a\u8001\u91d1\u57fa\u91d1\u6642\u901a\u5e38\u7121\u9700\u7e73\u7a05\u3002\u4f46\u5982\u679c\u8d85\u51fa\u4e0a\u9650\uff0c\u5c31\u53ef\u80fd\u9762\u81e8\u984d\u5916\u7684\u7a05\u6536\u8ca0\u64d4\uff0c\u4e14\u91d1\u984d\u53ef\u80fd\u76f8\u7576\u53ef\u89c0\u3002<\/p>\n\n\n\n

                      \u990a\u8001\u91d1\u63d0\u53d6\u7a05<\/strong><\/strong><\/h3>\n\n\n\n

                      \u901a\u5e38\u60c5\u6cc1\u4e0b\uff0c\u5982\u679c\u60a8\u5df2\u5e74\u6eff 60 \u6b72\u4e26\u9000\u4f11\uff08\u6216\u7b26\u5408\u5176\u4ed6\u91cb\u653e\u689d\u4ef6\uff09\uff0c\u7121\u8ad6\u662f\u4e00\u6b21\u6027\u63d0\u53d6\uff08lump sum\uff09\uff0c\u9084\u662f\u4ee5\u990a\u8001\u91d1\u5f62\u5f0f\u5b9a\u671f\u9818\u53d6\uff0c\u60a8\u7684\u990a\u8001\u91d1\u63d0\u53d6\u901a\u5e38\u90fd\u662f\u5b8c\u5168\u514d\u7a05\u7684\u3002\u4f46\u5982\u679c\u60a8\u5728 60 \u6b72\u4e4b\u524d\u63d0\u53d6\u4e00\u6b21\u6027\u91d1\u984d\uff0c\u5247\u53ef\u80fd\u9700\u8981\u5c31\u990a\u8001\u91d1\u4e2d\u7684\u61c9\u7a05\u90e8\u5206\u7e73\u7a05\uff0c\u5177\u9ad4\u53d6\u6c7a\u65bc\u60a8\u7684\u5e74\u9f61\u548c\u63d0\u53d6\u91d1\u984d\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":11256,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1697],"tags":[],"class_list":["post-11247","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1697","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-hant\/wp-json\/wp\/v2\/posts\/11247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/types\/post"}],"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=11247"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/11247\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/11256"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=11247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=11247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=11247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}