{"id":11511,"date":"2025-11-05T12:51:12","date_gmt":"2025-11-05T01:51:12","guid":{"rendered":"https:\/\/mnygroup.com.au\/?p=11511"},"modified":"2025-11-05T12:51:14","modified_gmt":"2025-11-05T01:51:14","slug":"division-296-%e6%9c%80%e6%96%b0%e5%8b%95%e6%85%8b-%e6%94%bf%e5%ba%9c%e7%a2%ba%e8%aa%8d%e6%9c%80%e7%b5%82%e6%96%b9%e6%a1%88%e8%88%87%e5%af%a6%e6%96%bd%e6%99%82%e9%96%93%e8%a1%a8","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/division-296-%e6%9c%80%e6%96%b0%e5%8b%95%e6%85%8b-%e6%94%bf%e5%ba%9c%e7%a2%ba%e8%aa%8d%e6%9c%80%e7%b5%82%e6%96%b9%e6%a1%88%e8%88%87%e5%af%a6%e6%96%bd%e6%99%82%e9%96%93%e8%a1%a8\/","title":{"rendered":"Division 296 \u6700\u65b0\u52d5\u614b\uff1a\u653f\u5e9c\u78ba\u8a8d\u6700\u7d42\u65b9\u6848\u8207\u5be6\u65bd\u6642\u9593\u8868"},"content":{"rendered":"\n<p>\u6700\u5f8c\u66f4\u65b0\uff1a2025 \u5e74 10 \u6708 20 \u65e5\uff08\u6fb3\u6d32\u6771\u90e8\u6a19\u6e96\u6642\u9593\uff09<\/p>\n\n\n\n<p>\u672c\u6587\u627f\u63a5\u6211\u5011\u5148\u524d\u7684\u5c0e\u8b80\u6587\u7ae0\uff1a<a href=\"https:\/\/mnygroup.com.au\/zh-hant\/division-296-%E8%A9%B3%E8%A7%A3\/\">Div 296 \u8a73\u89e3\uff1a \u7bc4\u4f8b\u3001\u8a08\u7b97\u8207\u6ce8\u610f\u4e8b\u9805<\/a><\/p>\n\n\n\n<p><strong>\u6fb3\u6d32\u806f\u90a6\u653f\u5e9c\u91dd\u5c0d\u8d85\u904e 300 \u842c\u6fb3\u5143\u9000\u4f11\u91d1\u9918\u984d\u5fb5\u6536\u7684\u5177\u722d\u8b70\u6027\u7684 Div 296 \u7a05\uff0c\u5728\u63d0\u4ea4\u53c3\u8b70\u9662\u5be9\u8b70\u76f8\u95dc\u7acb\u6cd5\u8349\u6848\u4e4b\u524d\uff0c\u5df2\u9032\u884c\u4e86\u4fee\u8a02\u3002<\/strong><\/p>\n\n\n\n<p>\u6fb3\u6d32\u8ca1\u653f\u90e8\u9577 Jim Chalmers \u65bc 10 \u6708 13 \u65e5 \u5ba3\u5e03\u4e86\u91dd\u5c0d\u8a72\u7a05\u6539\u63d0\u6848\u7684\u4fee\u8a02\uff0c\u56de\u61c9\u4e86\u53cd\u5c0d\u8005\u63d0\u51fa\u7684\u82e5\u5e72\u4e3b\u8981\u554f\u984c\u3002\u539f\u65b9\u6848\u4e2d\u6700\u5927\u7684\u722d\u8b70\u5305\u62ec\uff1a\u8a08\u756b\u5c0d\u672a\u5be6\u73fe\u6536\u76ca\u5fb5\u7a05\uff0c\u4ee5\u53ca\u672a\u5c07\u5fb5\u7a05\u9580\u6abb\u8207\u901a\u8139\u639b\u9264\u3002<\/p>\n\n\n\n<p>\u96a8\u8457\u4ee5\u4e0b\u4fee\u8a02\u63aa\u65bd\u7684\u843d\u5be6\uff0c\u8a72\u6cd5\u6848\u9810\u8a08\u5c07\u9806\u5229\u5728\u53c3\u8b70\u9662\u7372\u5f97\u901a\u904e\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u662f\u4f60\u9700\u8981\u4e86\u89e3\u7684 Div 296 \u6539\u9769\u8981\u9ede\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"366\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2025\/11\/iStock-2037006388-1024x366.jpg\" alt=\"Business professionals collaborating around a laptop displaying colorful bar charts and data visualizations during a meeting\" class=\"wp-image-11538\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2025\/11\/iStock-2037006388-1024x366.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2025\/11\/iStock-2037006388-300x107.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2025\/11\/iStock-2037006388-768x275.jpg 768w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2025\/11\/iStock-2037006388-1536x549.jpg 1536w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2025\/11\/iStock-2037006388-2048x732.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Div 296 \u64ec\u8b70\u4fee\u8a02\u5167\u5bb9<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e0d\u518d\u5c0d\u672a\u5be6\u73fe\u6536\u76ca\u5fb5\u7a05 \uff1a Division 296 \u73fe\u50c5\u9069\u7528\u65bc\u57fa\u91d1\u5c64\u9762\u7684\u5df2\u5be6\u73fe\u6536\u76ca\uff08realised earnings\uff09\u3002\u6b64\u524d\u7684\u65b9\u6848\u539f\u8a08\u756b\u540c\u6642\u5c0d\u5df2\u5be6\u73fe\u8207\u672a\u5be6\u73fe\u6536\u76ca\u5fb5\u7a05\u3002<\/li>\n\n\n\n<li>\u8a2d\u7acb\u5169\u6a94\u9580\u6abb \uff1a \u5206\u5225\u70ba 300 \u842c\u6fb3\u5143\u8207 1000 \u842c\u6fb3\u5143\uff0c\u4e26\u5c07\u96a8\u901a\u8139\u6307\u6578\u8abf\u6574\u3002\u539f\u65b9\u6848\u50c5\u8a2d\u6709\u55ae\u4e00\u7684 300 \u842c\u6fb3\u5143\u9580\u6abb\uff0c\u4e14\u672a\u8207\u901a\u8139\u639b\u9264\u3002<\/li>\n\n\n\n<li>\u7a05\u7387\uff08$3M\u2013$10M \u5340\u9593\uff09 \uff1a \u5c0d\u6b78\u5c6c\u65bc 300 \u842c\u81f3 1000 \u842c\u6fb3\u5143\u9000\u4f11\u91d1\u9918\u984d\u7684\u6536\u76ca\u5fb5\u6536 30% \u7a05\u7387\uff08\u5373\u73fe\u6709\u7684 15% \u7a05\u7387 + \u984d\u5916 15% \u7684 Division 296 \u9644\u52a0\u7a05\uff09\u3002<\/li>\n\n\n\n<li>\u7a05\u7387\uff08\u8d85\u904e $10M \u90e8\u5206\uff09 \uff1a \u5c0d\u8d85\u904e 1000 \u842c\u6fb3\u5143\u7684\u90e8\u5206\u6536\u76ca\u5fb5\u6536 40% \u7a05\u7387\u3002<\/li>\n\n\n\n<li>\u5176\u4e2d 1000 \u842c\u6fb3\u5143\u9580\u6abb \u5c07\u6309 \u6bcf 50 \u842c\u6fb3\u5143\u70ba\u55ae\u4f4d\u9032\u884c\u6307\u6578\u8abf\u6574\u3002<\/li>\n\n\n\n<li>\u5be6\u65bd\u65e5\u671f \uff1a \u63a8\u9072\u81f3 2026 \u5e74 7 \u6708 1 \u65e5 \u751f\u6548\uff0c\u9996\u6279\u8a55\u4f30\u9810\u8a08\u5728 2026\u201327 \u8ca1\u5e74\u7d50\u675f\u5f8c\u9032\u884c\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u70ba\u4f55\u9032\u884c\u9019\u4e9b\u4fee\u8a02<\/strong><\/h2>\n\n\n\n<p>\u4efb\u4f55\u7a05\u5236\u6539\u9769\u5f80\u5f80\u90fd\u6703\u5f15\u767c\u722d\u8b70\u2014\u2014\u800c\u8a66\u5716\u5c0d\u672a\u5be6\u73fe\u6536\u76ca\u5fb5\u7a05\u7684\u6700\u521d\u65b9\u6848\uff0c\u5f9e\u4e00\u958b\u59cb\u4fbf\u906d\u5230\u5ee3\u6cdb\u6279\u8a55\u3002<\/p>\n\n\n\n<p>\u6b64\u6b21\u6539\u70ba\u50c5\u5c0d\u5df2\u5be6\u73fe\u6536\u76ca\uff08realised earnings\uff09\u5fb5\u7a05\uff0c\u89e3\u6c7a\u4e86\u6b64\u524d\u95dc\u65bc\u516c\u5e73\u6027\u8207\u6d41\u52d5\u6027\u7684\u7591\u616e\uff0c\u5c24\u5176\u662f\u5c0d\u6301\u6709\u623f\u5730\u7522\u53ca\u5176\u4ed6\u975e\u6d41\u52d5\u6027\u8cc7\u7522\u7684\u6210\u54e1\u800c\u8a00\u3002<\/p>\n\n\n\n<p>\u6b64\u5916\uff0c\u539f\u65b9\u6848\u672a\u5c07\u9580\u6abb\u8207\u901a\u8139\u639b\u9264\uff0c\u4e5f\u5f15\u767c\u4e86\u300c\u8b8a\u76f8\u5411\u5e74\u8f15\u4e00\u4ee3\u5fb5\u7a05\u300d\u7684\u8cea\u7591\u3002<\/p>\n\n\n\n<p>\u5982\u4eca\u5c07\u73fe\u884c\u9580\u6abb\u8207\u6d88\u8cbb\u8005\u7269\u50f9\u6307\u6578\uff08CPI\uff09\u639b\u9264\uff0c\u65e2\u80fd\u7dad\u6301\u5c0d\u9ad8\u984d\u9000\u4f11\u91d1\u5e33\u6236\u5fb5\u7a05\u7684\u521d\u8877\uff0c\u53c8\u907f\u514d\u4e86\u901a\u8139\u9020\u6210\u7684\u96b1\u6027\u64f4\u5927\u5fb5\u7a05\u7bc4\u570d\u7684\u98a8\u96aa\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Div 296 \u5728 300 \u842c\u81f3 1000 \u842c\u6fb3\u5143\u9918\u984d\u9593\u7684\u5fb5\u7a05\u793a\u4f8b<\/strong><\/h2>\n\n\n\n<p>\u5047\u8a2d Susan \u5728 2026 \u5e74 6 \u6708 30 \u65e5 \u7684\u9000\u4f11\u91d1\u7e3d\u9918\u984d\u70ba 550 \u842c\u6fb3\u5143\uff0c\u4e26\u5728 2026\u201327 \u8ca1\u5e74 \u671f\u9593\u7522\u751f 350 \u842c\u6fb3\u5143\u7684\u672a\u5be6\u73fe\u6536\u76ca\u3002<\/p>\n\n\n\n<p>\u6839\u64da\u539f\u5148\u7684\u64ec\u8b70\u65b9\u6848\uff0c\u5979\u7684\u61c9\u7a05\u57fa\u6578\u70ba 900 \u842c\u6fb3\u5143\uff08\u5373 550 \u842c + 350 \u842c\uff09\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5176\u4e2d\uff0c\u8d85\u904e 300 \u842c\u6fb3\u5143\u7684\u90e8\u5206\u70ba 600 \u842c\u6fb3\u5143\uff1b<\/li>\n\n\n\n<li>Div 296 \u7a05 \u50c5\u9069\u7528\u65bc\u8a72\u8d85\u984d\u90e8\u5206\u6240\u5c0d\u61c9\u7684\u6536\u76ca\u6bd4\u4f8b\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5047\u8a2d\u5979\u7576\u5e74\u7684\u7e3d\u6536\u76ca\u70ba 90 \u842c\u6fb3\u5143\uff08\u5373 10% \u56de\u5831\u7387\uff09\uff0c\u8207\u8d85\u984d\u90e8\u5206\u76f8\u95dc\u7684\u6536\u76ca\u6bd4\u4f8b\u8a08\u7b97\u5982\u4e0b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>600 \u842c \u00f7 900 \u842c \u00d7 90 \u842c = 60 \u842c\u6fb3\u5143<\/li>\n<\/ul>\n\n\n\n<p>\u9019 60 \u842c\u6fb3\u5143 \u5c07\u6309 15% Div 296 \u9644\u52a0\u7a05 \u5fb5\u7a05\uff0c\u7522\u751f\u7684\u7a05\u8ca0\u70ba\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>60 \u842c \u00d7 15% = 9 \u842c\u6fb3\u5143<\/li>\n<\/ul>\n\n\n\n<p>\u800c\u5728\u4fee\u8a02\u5f8c\u7684\u65b9\u6848\u4e0b\uff0c\u82e5\u50c5\u5c0d\u5df2\u5be6\u73fe\u6536\u76ca\u5fb5\u7a05\uff0c\u4e26\u5141\u8a31\u672a\u5be6\u73fe\u640d\u5931\u905e\u5ef6\uff0c\u5247 Susan \u7684 Div 296 \u7a05 \u53ef\u80fd\u50c5\u57fa\u65bc\u672a\u5be6\u73fe\u90e8\u5206\u8a08\u7b97\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>350 \u842c \u00d7 10% = 35 \u842c\u6fb3\u5143\u7684\u6536\u76ca<\/li>\n\n\n\n<li>35 \u842c \u00d7 15% = 52,500 \u6fb3\u5143<\/li>\n<\/ul>\n\n\n\n<p>\u56e0\u6b64\uff0c\u4fee\u8a02\u65b9\u6848\u4f7f\u5373\u6642\u7a05\u8ca0\u6e1b\u5c11\u4e86 37,500 \u6fb3\u5143\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Div 296 \u5728\u8d85\u904e 1000 \u842c\u6fb3\u5143\u9918\u984d\u4e0b\u7684\u5fb5\u7a05\u793a\u4f8b<\/strong><\/h2>\n\n\n\n<p>\u5047\u8a2d David \u5728 2026 \u5e74 6 \u6708 30 \u65e5 \u7684\u9000\u4f11\u91d1\u7e3d\u9918\u984d\u70ba 1200 \u842c\u6fb3\u5143\uff0c\u5176\u4e2d\u5305\u542b 900 \u842c\u6fb3\u5143\u7684\u5df2\u5be6\u73fe\u8cc7\u7522 \u8207 300 \u842c\u6fb3\u5143\u7684\u672a\u5be6\u73fe\u6536\u76ca\u3002<\/p>\n\n\n\n<p>\u5728 2026\u201327 \u8ca1\u5e74\uff0c\u4ed6\u7684\u9000\u4f11\u91d1\u57fa\u91d1\u7372\u5f97 120 \u842c\u6fb3\u5143\u7684\u6536\u76ca\uff08\u5373 10% \u56de\u5831\u7387\uff09\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5176\u9918\u984d\u4e2d\u8d85\u904e 300 \u842c\u6fb3\u5143\u7684\u90e8\u5206\u70ba 900 \u842c\u6fb3\u5143\uff1b<\/li>\n\n\n\n<li>\u56e0\u6b64\uff0c\u8207\u8a72\u8d85\u984d\u90e8\u5206\u76f8\u95dc\u7684\u6536\u76ca\u6bd4\u4f8b\u70ba\uff1a<\/li>\n\n\n\n<li>900 \u842c \u00f7 1200 \u842c \u00d7 120 \u842c = 90 \u842c\u6fb3\u5143<\/li>\n<\/ul>\n\n\n\n<p>\u9019 90 \u842c\u6fb3\u5143 \u5c07\u6309 15% \u7684 Division 296 \u7a05\u7387 \u5fb5\u6536\u9644\u52a0\u7a05\uff0c\u7522\u751f\u7684\u984d\u5916\u7a05\u8ca0\u70ba\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>90 \u842c \u00d7 15% = 135,000 \u6fb3\u5143<\/li>\n<\/ul>\n\n\n\n<p>\u800c\u6839\u64da\u4fee\u8a02\u5f8c\u7684\u65b9\u6848\uff0c\u82e5\u50c5\u5c07\u672a\u5be6\u73fe\u6536\u76ca\u7d0d\u5165\u8a08\u7b97\uff08\u4e14\u672a\u5be6\u73fe\u8667\u640d\u53ef\u7d50\u8f49\u62b5\u6263\u672a\u4f86\u5e74\u5ea6\uff09\uff0c\u5247\u9700\u6309\u672a\u5be6\u73fe\u90e8\u5206\u5c0d\u61c9\u7684\u6536\u76ca\u6bd4\u4f8b\u8a08\u7b97\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>300 \u842c \u00f7 1200 \u842c \u00d7 120 \u842c = 30 \u842c\u6fb3\u5143<\/li>\n\n\n\n<li>30 \u842c \u00d7 15% = 45,000 \u6fb3\u5143 Div 296 \u7a05\u984d<\/li>\n<\/ul>\n\n\n\n<p>\u56e0\u6b64\uff0c\u5728\u4fee\u8a02\u6a21\u578b\u4e0b\uff0cDavid \u7684 Division 296 \u7a05\u8ca0 \u5c07\u5f9e 135,000 \u6fb3\u5143\u964d\u81f3 45,000 \u6fb3\u5143\uff0c\u5373\u6642\u7a05\u8ca0\u6e1b\u5c11\u4e86 90,000 \u6fb3\u5143\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u653f\u7b56\u521d\u8877\u4fdd\u6301\u4e0d\u8b8a<\/strong><\/h2>\n\n\n\n<p>\u8a72\u653f\u7b56\u7684\u76ee\u6a19\u4ecd\u662f\u900f\u904e\u9650\u5236\u8d85\u5927\u984d\u9000\u4f11\u91d1\u5e33\u6236\u7684\u7a05\u6536\u512a\u60e0\u4f86\u78ba\u4fdd\u516c\u5e73\u6027\u3002<\/p>\n\n\n\n<p>\u6b64\u524d\u7684\u6cd5\u6848\u5df2\u65bc 2025 \u5e74\u5e74\u4e2d\u5931\u6548\uff0c\u9700\u91cd\u65b0\u63d0\u4ea4\u8b70\u6703\u5be9\u8b70\u5f8c\u65b9\u53ef\u7acb\u6cd5\u751f\u6548\uff0c\u4f46\u7576\u524d\u7684\u65b9\u6848\u5df2\u57fa\u672c\u78ba\u7acb\u4e86\u653f\u5e9c\u7684\u6700\u7d42\u653f\u7b56\u65b9\u5411\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u53d7 Div 296 \u53ca\u5176\u64ec\u8b70\u4fee\u8a02\u5f71\u97ff\u7684\u4eba\u7fa4<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9000\u4f11\u91d1\u7e3d\u9918\u984d\u8d85\u904e 300 \u842c\u6fb3\u5143\u7684\u500b\u4eba\u5c07\u9700\u5c31\u8d85\u904e\u8a72\u9580\u6abb\u90e8\u5206\u7684\u5df2\u5be6\u73fe\u6536\u76ca\uff08realised earnings\uff09\u7e73\u7d0d\u984d\u5916\u7a05\u6b3e\u3002<\/li>\n\n\n\n<li>\u9000\u4f11\u91d1\u9918\u984d\u8d85\u904e 1000 \u842c\u6fb3\u5143\u7684\u500b\u4eba\u5c07\u9069\u7528\u66f4\u9ad8\u7684\u908a\u969b\u7a05\u7387\uff08higher marginal rate\uff09\u3002<\/li>\n\n\n\n<li>\u6301\u6709\u76f4\u63a5\u623f\u5730\u7522\u6216\u672a\u4e0a\u5e02\u8cc7\u7522\u7684 SMSF\uff08\u81ea\u7ba1\u9000\u4f11\u57fa\u91d1\uff09\u5c07\u56e0\u53d6\u6d88\u5c0d\u672a\u5be6\u73fe\u6536\u76ca\u5fb5\u7a05\u800c\u53d7\u76ca\uff0c\u4f46\u5728\u51fa\u552e\u8cc7\u7522\u5be6\u73fe\u6536\u76ca\u6642\uff0c\u4ecd\u9700\u63d0\u524d\u898f\u5283\u73fe\u91d1\u6d41\u7ba1\u7406\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5be6\u52d9\u6b65\u9a5f\uff1a\u53d7\u8a17\u4eba\uff08Trustees\uff09\u8207\u9867\u554f\uff08Advisers\uff09\u61c9\u63a1\u53d6\u7684\u884c\u52d5<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u5be9\u67e5\u6295\u8cc7\u7d44\u5408<\/strong>\uff1a \u5efa\u7acb\u6a21\u578b\uff0c\u8a55\u4f30\u53ef\u80fd\u7522\u751f\u5df2\u5be6\u73fe\u6536\u76ca\uff08realised gains\uff09\u7684\u60c5\u5f62\uff0c\u4e26\u8a08\u7b97\u7a05\u5f8c\u7d50\u679c\u3002<\/li>\n\n\n\n<li><strong>\u91cd\u65b0\u6aa2\u8996\u7e73\u6b3e\u8207\u9000\u4f11\u91d1\u7b56\u7565\uff1a<\/strong> \u65bc 2026 \u5e74 6 \u6708 30 \u65e5 \u524d\uff0c\u8a55\u4f30\u662f\u5426\u9700\u8abf\u6574\u7e73\u7d0d\u984d\uff08contribution\uff09\u8207\u9000\u4f11\u91d1\u63d0\u53d6\u5b89\u6392\uff08pension withdrawal\uff09\u3002<\/li>\n\n\n\n<li><strong>\u5f37\u5316\u7d00\u9304\u4fdd\u5b58\uff1a<\/strong> \u78ba\u4fdd\u80fd\u6309\u6210\u54e1\u5c64\u7d1a\u6e96\u78ba\u8ffd\u8e64\u5df2\u5be6\u73fe\u6536\u76ca\u3002<\/li>\n\n\n\n<li><strong>\u898f\u5283\u6d41\u52d5\u6027<\/strong>\uff1a \u907f\u514d\u56e0\u73fe\u91d1\u6d41\u4e0d\u8db3\u800c\u88ab\u8feb\u51fa\u552e\u6216\u63d0\u524d\u8655\u7f6e\u8cc7\u7522\u3002<\/li>\n\n\n\n<li><strong>\u53ca\u65e9\u6e9d\u901a<\/strong>\uff1a \u8207\u63a5\u8fd1 300 \u842c\u6216 1000 \u842c\u6fb3\u5143\u9580\u6abb\u7684\u5ba2\u6236\u63d0\u524d\u8a0e\u8ad6\u6f5b\u5728\u5f71\u97ff\u8207\u61c9\u5c0d\u7b56\u7565\u3002<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u95dc\u9375\u65e5\u671f<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2025 \u5e74 10 \u6708 13 \u65e5<\/strong> \uff1a \u653f\u5e9c\u78ba\u8a8d\u4fee\u8a02\u5f8c\u7684\u65b9\u6848\u3002<\/li>\n\n\n\n<li><strong>\u5f85\u5b9a\uff08TBC\uff09<\/strong> \uff1a\u8b70\u6703\u9700\u5be9\u8b70\u4e26\u901a\u904e\u76f8\u95dc\u7acb\u6cd5\u3002<\/li>\n\n\n\n<li><strong>2026 \u5e74 7 \u6708 1 \u65e5<\/strong>\uff1a\u64ec\u5b9a\u751f\u6548\u65e5\u671f\uff1b\u9996\u6279 Division 296 \u8a55\u4f30\u9810\u8a08\u65bc 2027 \u5e74 6 \u6708 30 \u65e5 \u4e4b\u5f8c\u9032\u884c\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5e38\u898b\u554f\u984c\u89e3\u7b54\uff1aDivision 296 \u9000\u4f11\u91d1\u7a05<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Division 296 \u5df2\u7d93\u6b63\u5f0f\u7acb\u6cd5\u4e86\u55ce\uff1f<\/strong><\/h3>\n\n\n\n<p>\u9084\u6c92\u6709\u3002\u6b64\u524d\u7684\u6cd5\u6848\u5df2\u5931\u6548\uff0c\u4fee\u8a02\u5f8c\u7684\u7248\u672c\u4ecd\u9700\u901a\u904e\u8b70\u6703\u5be9\u8b70\u3002\u653f\u5e9c\u8072\u660e\u5df2\u6982\u8ff0\u4e86\u9810\u671f\u7684\u7d50\u69cb\u8207\u6642\u9593\u8868\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u672a\u5be6\u73fe\u6536\u76ca\u6703\u88ab\u5fb5\u7a05\u55ce\uff1f<\/strong><\/h3>\n\n\n\n<p>\u4e0d\u6703\u3002\u6839\u64da\u6700\u7d42\u65b9\u6848\uff0c\u50c5\u5df2\u5be6\u73fe\u6536\u76ca\uff08realised earnings\uff09\u6703\u88ab\u7d0d\u5165\u8a08\u7b97\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5fb5\u7a05\u9580\u6abb\u662f\u5426\u6703\u96a8\u901a\u8139\u8abf\u6574\uff1f<\/strong><\/h3>\n\n\n\n<p>\u6703\u7684\u3002300 \u842c\u6fb3\u5143\u82071000 \u842c\u6fb3\u5143\u5169\u500b\u9580\u6abb\u90fd\u5c07\u96a8\u901a\u8139\u6307\u6578\uff08CPI\uff09\u4e0a\u8abf\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u61c9\u4f55\u6642\u958b\u59cb\u898f\u5283\uff1f<\/strong><\/h3>\n\n\n\n<p>\u73fe\u5728\u5c31\u61c9\u8457\u624b\u6e96\u5099\u3002\u7531\u65bc\u653f\u7b56\u81ea 2026 \u5e74 7 \u6708 1 \u65e5 \u8d77\u5be6\u65bd\uff0c\u5efa\u8b70\u5728\u9996\u500b\u8a55\u4f30\u671f\u958b\u59cb\u524d\uff0c\u63d0\u524d\u9032\u884c\u6a21\u578b\u6e2c\u7b97\u8207\u8cc7\u6599\u7cfb\u7d71\u8abf\u6574\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>MNY Group \u5982\u4f55\u63d0\u4f9b\u5354\u52a9<\/strong><\/h2>\n\n\n\n<p>MNY Group \u53ef\u5354\u52a9\u60a8\u5b8c\u6210\u4ee5\u4e0b\u5de5\u4f5c\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u91dd\u5c0d\u73fe\u6709\u9000\u4f11\u91d1\u6295\u8cc7\u7d44\u5408\uff0c\u9032\u884c Division 296 \u5f71\u97ff\u8a55\u4f30\u8207\u60c5\u5883\u5efa\u6a21\uff1b<\/li>\n\n\n\n<li>\u5be9\u6838\u8207\u512a\u5316\u7e73\u6b3e\uff08contribution\uff09\u53ca\u9000\u4f11\u91d1\u63d0\u53d6\uff08pension\uff09\u7b56\u7565\uff1b<\/li>\n\n\n\n<li>\u70ba SMSF\uff08\u81ea\u7ba1\u9000\u4f11\u57fa\u91d1\uff09 \u9032\u884c\u6d41\u52d5\u6027\u8207\u7a05\u52d9\u6642\u9ede\u5206\u6790\uff1b<\/li>\n\n\n\n<li>\u6e96\u5099\u53d7\u8a17\u4eba\u6e9d\u901a\u6587\u4ef6\u53ca\u5408\u898f\u7ba1\u7406\u6846\u67b6\u3002<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e8%81%af%e7%b9%ab%e6%88%91%e5%80%91\/\">\u6b61\u8fce\u8207<strong>\u6211\u5011\u806f\u7e6b<\/strong><\/a>\uff0c\u8a0e\u8ad6\u9019\u4e9b\u8b8a\u52d5\u5c07\u5982\u4f55\u5f71\u97ff\u60a8\u7684\u5177\u9ad4\u60c5\u6cc1\u3002<\/p>\n\n\n\n<p><strong>\u8cc7\u6599\u4f86\u6e90<\/strong>\uff1a\u6fb3\u6d32\u8ca1\u653f\u90e8\u516c\u544a\uff082025 \u5e74 10 \u6708\uff09\uff1bPitcher Partners \u8207 Perpetual \u5c0d Division 296 \u65b9\u6848\u53ca\u6642\u9593\u8868\u7684\u5c08\u696d\u8a55\u8ad6\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":11535,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1697],"tags":[],"class_list":["post-11511","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\/11511","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=11511"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/11511\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/11535"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=11511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=11511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=11511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}