{"id":7785,"date":"2021-03-29T11:35:58","date_gmt":"2021-03-29T00:35:58","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/%e5%a6%82%e4%bd%95%e6%88%90%e7%ab%8b%e5%ae%b6%e5%ba%ad%e4%bf%a1%e6%89%98\/"},"modified":"2024-11-05T18:23:16","modified_gmt":"2024-11-05T07:23:16","slug":"%e5%a6%82%e4%bd%95%e6%88%90%e7%ab%8b%e5%ae%b6%e5%ba%ad%e4%bf%a1%e6%89%98","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e5%a6%82%e4%bd%95%e6%88%90%e7%ab%8b%e5%ae%b6%e5%ba%ad%e4%bf%a1%e6%89%98\/","title":{"rendered":"\u5982\u4f55\u6210\u7acb\u5bb6\u5ead\u4fe1\u6258"},"content":{"rendered":"\n<hr class=\"wp-block-separator\"\/>\n\n\n<p>\u8a2d\u7acb\u5bb6\u5ead\u4fe1\u6258\uff08Family Trust\uff09\u6709\u5f88\u591a\u539f\u56e0\u3002\u5efa\u7acb\u4fe1\u6258\u57fa\u91d1\u53ef\u4ee5\u5e6b\u52a9\u7ba1\u7406\u8ca1\u7522\u548c\u8cc7\u7522\uff0c\u70ba\u5bb6\u5ead\u6210\u54e1\u63d0\u4f9b\u8cc7\u91d1\uff0c\u6216\u8005\u901a\u904e\u4fe1\u6258\u5c0d\u5bb6\u5ead\u8ca1\u7522\u4ee5\u53ca\u6536\u5165\u9032\u884c\u7a05\u52d9\u898f\u5283\u7b49\u7b49\u3002\u4fe1\u6258\u672c\u8cea\u4e0a\u662f\u4e00\u7a2e\u57fa\u65bc\u53d7\u6258\u4eba\uff08Trustee\uff09\u4ee3\u8868\u53d7\u76ca\u4eba\uff08Beneficiaries\uff09\u6301\u6709\u8cc7\u7522\u7684\u6cd5\u5f8b\u95dc\u7cfb\uff0c\u662f\u6307\u53d7\u6258\u4eba\u6709\u6b0a\u6c7a\u5b9a\u54ea\u4e9b\u53d7\u76ca\u4eba\u5c07\u5f9e\u4e2d\u53d7\u76ca\u7684\u4fe1\u6258\u3002\u5728\u672c\u6587\u4e2d\uff0c\u6211\u5011\u5c07\u5206\u6790\u5728\u6fb3\u5927\u5229\u4e9e\u5efa\u7acb\u5bb6\u5ead\u4fe1\u6258\u6240\u6d89\u53ca\u76845\u500b\u6b65\u9a5f\u3002<\/p>\n<h2><strong>\u6210\u7acb\u5bb6\u5ead\u4fe1\u6258\u7684\u6b65\u9a5f<\/strong><\/h2>\n<p><a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e4%bb%80%e9%ba%bd%e6%98%af%e5%ae%b6%e5%ba%ad%e4%bf%a1%e6%89%98\/\">\u5bb6\u5ead\u4fe1\u6258<\/a>\u7684\u6210\u7acb\u6b65\u9a5f\u76f8\u5c0d\u7c21\u55ae\uff0c\u4f46\u60f3\u8981\u6700\u5927\u5316\u7684\u5229\u7528\u5bb6\u5ead\u4fe1\u6258\u7684\u512a\u52e2\uff0c\u9084\u9700\u7d9c\u5408\u8003\u91cf\u7d0d\u7a05\u4eba\u7684\u5be6\u969b\u60c5\u6cc1\uff0c\u6211\u5011\u5efa\u8b70\u60a8<a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e8%81%af%e7%b3%bb%e6%88%91%e5%80%91\/\">\u806f\u7cfb\u6211\u5011<\/a>\u9032\u884c\u54a8\u8a62\u3002\u5177\u9ad4\u9032\u884c\u5bb6\u5ead\u4fe1\u6258\u7684\u8a2d\u7acb\u901a\u5e38\u9700\u8981\u8003\u616e\u4ee5\u4e0b\u4e8b\u5b9c\uff1a<\/p>\n<ol>\n<li><strong>\u9078\u64c7\u53d7\u6258\u4eba\uff08Trustee\uff09\u548c\u4efb\u547d\u4eba\uff08Appointor\uff09: <\/strong><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">\u9996\u5148\uff0c\u5efa\u7acb\u5bb6\u5ead\u4fe1\u6258\u6642\uff0c\u9700\u8981\u78ba\u4fdd\u60a8\u9078\u64c7\u4e86\u6b63\u78ba\u7684\u53d7\u6258\u4eba\uff08Trustee\uff09\u4ee5\u53ca\u4efb\u547d\u4eba\uff08Appointor\uff09\u3002 \u53d7\u6258\u4eba\u53ef\u4ee5\u662f\u500b\u4eba\u6216\u8005\u516c\u53f8\uff0c\u53ef\u4ee5\u662f\u5bb6\u5ead\u6210\u54e1\u6216\u5176\u4ed6\u53d7\u4fe1\u4efb\u7684\u500b\u4eba\u6216\u516c\u53f8\u3002\u53d7\u6258\u4eba\u9700\u8981\u80fd\u5920\u5c65\u884c\u81ea\u5df1\u7684\u8077\u8cac\uff0c\u70ba\u53d7\u76ca\u4eba\uff08Beneficiaries\uff09\u5275\u9020\u6700\u5927\u5229\u76ca\u3002\u5728\u4e0d\u540c\u7684\u60c5\u6cc1\u4e0b\uff0c\u4e5f\u53ef\u9078\u64c7<a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e5%a6%82%e4%bd%95%e5%9c%a8%e6%be%b3%e6%b4%b2%e8%a8%bb%e5%86%8a%e5%85%ac%e5%8f%b8\/\">\u6210\u7acb\u4e00\u9593\u65b0\u516c\u53f8<\/a>\u4f5c\u70ba\u5bb6\u5ead\u4fe1\u6258\u7684\u53d7\u6258\u4eba\uff08Corporate trustee\uff09\u3002\u8003\u616e\u8ab0\u662f\u5bb6\u5ead\u4fe1\u6258\u7684\u4efb\u547d\u4eba\u4e5f\u540c\u6a23\u91cd\u8981\uff0c\u4efb\u547d\u4eba\u53ef\u4ee5\u4efb\u547d\u548c\u7f77\u514d\u53d7\u6258\u4eba\uff0c\u4e26\u5c07\u5bb6\u5ead\u4fe1\u6258\u7684\u65e5\u5e38\u7ba1\u7406\u4ea4\u4e88\u53d7\u6258\u4eba\u9032\u884c\u7ba1\u7406\uff0c\u4f46\u4e26\u4e0d\u76f4\u63a5\u53c3\u8207\u65e5\u5e38\u7ba1\u7406\u3002<\/p>\n<ol start=\"2\">\n<li><strong>\u8d77\u8349\u4fe1\u6258\u5951\u7d04\uff08Trust Deed\uff09: <\/strong><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">\u4e00\u65e6\u78ba\u5b9a\u4e86\u5bb6\u5ead\u4fe1\u6258\u7684\u53d7\u6258\u4eba\u548c\u4efb\u547d\u4eba\uff0c\u7b2c\u4e8c\u6b65\u5c31\u662f\u8a02\u7acb\u4fe1\u6258\u5951\u7d04\uff08Trust Deed\uff09\u3002\u4fe1\u6258\u5951\u7d04\u662f\u4e00\u4efd\u6cd5\u5f8b\u6587\u4ef6\uff0c\u5217\u51fa\u4e86\u4fe1\u6258\u5305\u542b\u7684\u60c5\u6cc1\uff0c\u689d\u6b3e\uff0c\u4ee5\u53ca\u5982\u4f55\u7ba1\u7406\u5bb6\u5ead\u4fe1\u6258\u7684\u898f\u5247\u3002\u7531\u65bc\u4fe1\u6258\u67b6\u69cb\u7684\u7279\u6b8a\u6027\u4ee5\u53ca\u4fe1\u6258\u5951\u7d04\u7684\u91cd\u8981\u6027\uff0c\u901a\u5e38\u5728\u8d77\u8349\u4fe1\u6258\u5951\u7d04\u6642\uff0c\u6703\u8a08\u5e2b\u6703\u8207\u60a8\u6e9d\u901a\u4e86\u89e3\u60a8\u7684\u57fa\u672c\u60c5\u6cc1\uff0c\u540c\u6642\u70ba\u60a8\u89e3\u6790\u4e0d\u540c\u7684\u5951\u7d04\u5167\u5bb9\u53ef\u80fd\u6703\u5e36\u4f86\u7684\u4e0d\u540c\u7a05\u52d9\u7d50\u679c\u3002\u6211\u5011\u5efa\u8b70\u60a8\u5728\u8d77\u8349\u4fe1\u6258\u5951\u7d04\u524d\u806f\u7cfb\u6211\u5011\u5c08\u696d\u7684\u6703\u8a08\u5e2b\u9032\u884c\u54a8\u8a62\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7786 size-full\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/03\/family-trust-fund-scaled-e1620698210796.jpg\" alt=\"\u5982\u4f55\u6210\u7acb\u5bb6\u5ead\u4fe1\u6258\" width=\"734\" height=\"490\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/03\/family-trust-fund-scaled-e1620698210796.jpg 734w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/03\/family-trust-fund-scaled-e1620698210796-300x200.jpg 300w\" sizes=\"auto, (max-width: 734px) 100vw, 734px\" \/><\/p>\n<ol start=\"3\">\n<li><strong>\u7e73\u7d0d\u5370\u82b1\u7a05: <\/strong><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">\u5728\u67d0\u4e9b\u5dde\/\u9818\u5730\uff0c\u5efa\u7acb\u5bb6\u5ead\u4fe1\u6258\u9700\u8981\u7e73\u7d0d\u5370\u82b1\u7a05\u3002\u5177\u9ad4\u8cbb\u7528\u5982\u4e0b\u5716<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7788 aligncenter\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/03\/trust.png\" alt=\"\" width=\"256\" height=\"204\" \/><\/p>\n<ol start=\"4\">\n<li><strong>\u7533\u8acbABN\u548cTFN\uff1a<\/strong><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">\u5efa\u7acb\u5bb6\u5ead\u4fe1\u6258\u5f8c\uff0c\u5982\u679c\u6709\u8a08\u5283\u901a\u904e\u5bb6\u5ead\u4fe1\u6258\u904b\u71df\u751f\u610f\uff0c\u90a3\u9ebd\u5c31\u6709\u5fc5\u8981<a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e5%a6%82%e4%bd%95%e7%94%b3%e8%ab%8babn\/\">\u7533\u8acb\u6fb3\u5927\u5229\u4e9e\u5546\u696d\u865f\u78bc<\/a>\uff08ABN\uff0cif carry on a business\uff09\uff0c\u7a05\u865f\uff08TFN only, if carry on an enterprise\uff09\uff0c\u6d88\u8cbb\u548c\u670d\u52d9\u7a05\uff08GST\uff09\u6216PAYG\u9810\u6263\u7a05\uff08PAYG Withholding\uff09\u3002<\/p>\n<ol start=\"5\">\n<li><strong>\u958b\u8a2d\u4fe1\u6258\u9280\u884c\u8cec\u6236\uff1a<\/strong><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">\u6700\u5f8c\uff0c\u5bb6\u5ead\u4fe1\u6258\u4e00\u822c\u4ee5\u7684\u53d7\u6258\u4eba\u7684\u540d\u7fa9\u958b\u8a2d\u9280\u884c\u5e33\u6236\uff0c\u4f8b\u5982Individual\/Corporate trustee name as trustee for the YYY Family Trust \u6216 Individual\/Corporate trustee name ATF the YYY Family Trust\u3002\u958b\u8a2d\u9280\u884c\u8cec\u6236\u6642\uff0c\u9280\u884c\u901a\u5e38\u6703\u8981\u6c42\u5bb6\u5ead\u4fe1\u6258\u7684ABN\u548cTFN\u4ee5\u53ca\u4fe1\u6258\u5951\u7d04\uff08Trust Deed\uff09\u7684\u526f\u672c\u6216\u7d93\u8a8d\u8b49\u7684\u526f\u672c(\u5373\u7531\u6703\u8a08\u5e2b\u8a8d\u8b49\u7684\u526f\u672c)\u3002\u6b64\u5916\uff0c\u9280\u884c\u6216\u5176\u4ed6\u6a5f\u69cb\u53ef\u80fd\u9084\u5e0c\u671b\u67e5\u770b\u53d7\u6258\u516c\u53f8\uff08Corporate trustee\uff09\u7684\u7ae0\u7a0b\uff0cASIC\u4fe1\u606f\u6216\u516c\u53f8\u8a3b\u518a\u8b49\u66f8\u7684\u526f\u672c\u3002<\/p>\n<h2><strong>\u5bb6\u5ead\u4fe1\u6258\u4e2d\u4e0d\u540c\u89d2\u8272\u7684\u57fa\u672c\u6982\u5ff5<\/strong><\/h2>\n<ul>\n<li>\n<p>\u53d7\u6258\u4eba\uff08Trustee\uff09- <strong>\u503c\u5f97\u6258\u4ed8\u8cc7\u7522\u7684\u201c\u4eba\u201d<\/strong><\/p>\n<p>\u5bb6\u65cf\u4fe1\u6258\u7684\u53d7\u6258\u4eba\u662f\u4fe1\u6258\u8cc7\u7522\u7684\u5408\u6cd5\u6240\u6709\u8005\uff0c\u4e26\u63a7\u88fd\u4fe1\u6258\u7684\u65e5\u5e38\u904b\u4f5c\uff0c\u5305\u62ec\u7ba1\u7406\u8cc7\u7522\u3002 \u53d7\u6258\u4eba\u53ef\u4ee5\u662f\u500b\u4eba\u6216\u516c\u53f8\u3002<\/p>\n<\/li>\n<li>\n<p>\u4efb\u547d\u4eba\uff08Appointor\uff09 &#8211; <strong>\u4fe1\u6258\u7684\u6700\u7d42\u63a7\u88fd\u201c\u4eba\u201d<\/strong><\/p>\n<p>\u5bb6\u65cf\u4fe1\u6258\u7684\u4efb\u547d\u4eba\uff0c\u5c0d\u4fe1\u6258\u5177\u6709\u6700\u7d42\u63a7\u88fd\u6b0a\u3002 \u4efb\u547d\u4eba\u662f\u6307\u5728\u4fe1\u6258\u5951\u7d04\u4e2d\u6307\u5b9a\u7684\u4eba\uff0c\u53ef\u4ee5\u66f4\u6539\u6216\u522a\u9664\u4fe1\u6258\u7684\u53d7\u6258\u4eba\uff08Trustee\uff09\u3002<\/p>\n<\/li>\n<li>\n<p>\u59d4\u6258\u4eba\uff08Settlor\uff09 &#8211; <strong>\u53ea\u662f\u7528\u4f86\u6210\u7acb\u4fe1\u6258\u7684\u201c\u4eba\u201d<\/strong><\/p>\n<p>\u59d4\u6258\u4eba\u662f\u70ba\u4e86\u53d7\u76ca\u4eba\uff08Beneficiary\uff09\u7684\u5229\u76ca\u800c\u4f9d\u64da\u4fe1\u6258\u6cd5\uff08Trust Law\uff09\u6210\u7acb\u4fe1\u6258\u7684\u4eba\uff0c\u4e26\u63d0\u4f9b\u4fe1\u6258\u6700\u521d\u59cb\u7684\u8cc7\u7522\uff0c\u7a31\u70baSettlement Sum\uff0c\u901a\u5e38\u70ba$10\u3002\u4fe1\u6258\u6210\u7acb\u5f8c\uff0c\u59d4\u6258\u4eba\u7684\u4f7f\u547d\u5c31\u7d50\u675f\u4e86\uff0c\u5176\u7121\u6cd5\u5c0d\u4fe1\u6258\u505a\u4efb\u4f55\u6c7a\u5b9a\uff0c\u540c\u6642\u4e5f\u7121\u6cd5\u88ab\u5206\u914d\u5229\u76ca\u3002\u5728\u6fb3\u5927\u5229\u4e9e\uff0c\u5f88\u591a\u6642\u5019\u6388\u4e88\u4eba\u662f\u7531\u5f8b\u5e2b\u6216\u8005\u6703\u8a08\u5e2b\u64d4\u4efb\u3002<\/p>\n<\/li>\n<li>\n<p>\u53d7\u76ca\u4eba\uff08Beneficiaries\uff09- <strong>\u63a5\u6536\u4fe1\u6258\u6536\u76ca\u7684\u201c\u4eba\u201d<\/strong><\/p>\n<p>\u53d7\u6258\u4eba\uff08Trustee\uff09\u6839\u64da\u5bb6\u5ead\u4fe1\u6258\u5951\u7d04\uff08Trust Deed\uff09\uff0c\u5c07\u5bb6\u5ead\u4fe1\u6258\u88cf\u7522\u751f\u7684\u6536\u5165\u5206\u914d\u7d66\u53d7\u76ca\u4eba\uff08Beneficiary\uff09\u3002<\/p>\n<p>\u4e00\u822c\u4f86\u8aaa\uff0c\u5bb6\u5ead\u4fe1\u6258\u7684\u4e3b\u8981\u53d7\u76ca\u4eba\uff08Primary Beneficiaries\uff09\u6703\u88ab\u5beb\u5165\u4fe1\u6258\u7ae0\u7a0b\uff08Trust Deed\uff09\uff0c\u540c\u6642\uff0c\u4e3b\u8981\u53d7\u76ca\u4eba\uff08Primary Beneficiaries\uff09\u7684\u7956\u7236\u6bcd\uff0c\u7236\u6bcd\uff0c\u5144\u5f1f\u59d0\u59b9\uff0c\u5b50\u5973\uff0c\u7e7c\u5b50\u5b50\u5973\uff0c\u5b6b\u5b50\u5973\uff0c\u4f84\u5973\u548c\u4f84\u5b50\uff0c\u5802\u5144\u5f1f\u59d0\u59b9\u4e5f\u53ef\u4ee5\u6210\u70ba\u53d7\u76ca\u4eba\uff08Beneficiary\uff09\u3002<\/p>\n<\/li>\n<li>\n<p>\u4fe1\u6258\u5951\u7d04\uff08Trust Deed\uff09 \u2013 <strong>\u4fe1\u6258\u8a2d\u7acb\u6642\u898f\u5b9a\u7684\u5951\u7d04<\/strong><\/p>\n<p>\u662f\u7dad\u6301\u5bb6\u5ead\u4fe1\u6258\u7684\u689d\u6b3e\u548c\u689d\u4ef6\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002\u5305\u542b\u4fe1\u6258\u7684\u76ee\u6a19\u3001\u53d7\u76ca\u4eba\u3001\u53d7\u6258\u4eba\u4ee5\u53ca\u4fe1\u6258\u6536\u76ca\u7684\u5206\u914d\u65b9\u5f0f\u3002\u4fe1\u6258\u5951\u7d04\u7531\u59d4\u6258\u4eba\u548c\u53d7\u6258\u4eba\u5171\u540c\u7c3d\u7f72\u4e26\u751f\u6548\u3002\u5bb6\u5ead\u4fe1\u6258\u7684\u53d7\u76ca\u4eba\u4e00\u822c\u70ba\u5bb6\u5ead\u5167\u7684\u6210\u54e1\u3002<\/p>\n<\/li>\n<\/ul>\n<h2><strong>\u512a\u52e2<\/strong><\/h2>\n<p>\u5bb6\u5ead\u4fe1\u6258\u53ef\u4ee5\u70ba\u53d7\u76ca\u4eba\u5e36\u4f86\u591a\u7a2e\u4e0d\u540c\u7684\u597d\u8655\uff0c\u5305\u62ec:<\/p>\n<ul>\n<li>\n<p>\u8cc7\u7522\u4fdd\u969c<\/p>\n<p>\u5bb6\u65cf\u4fe1\u6258\u53ef\u4ee5\u5c07\u6301\u6709\u7684\u8cc7\u7522\u8207\u53d7\u76ca\u4eba\u7684\u8cc7\u7522\u5206\u958b\uff0c\u5f9e\u800c\u78ba\u4fdd\u4fe1\u6258\u8cc7\u7522\u5728\u53d7\u76ca\u4eba\u767c\u751f\u7834\u7522\u6216\u88ab\u8d77\u8a34\u6642\u4e0d\u53d7\u50b5\u6b0a\u4eba\u7684\u8ffd\u511f\uff0c\u6216\u8005\u589e\u52a0\u50b5\u6b0a\u4eba\u8ffd\u511f\u7684\u96e3\u5ea6\u3002\u5728\u5efa\u7acb\u5546\u696d\u7d50\u69cb\u6642\uff0c\u4fe1\u6258\u4f5c\u70ba\u5728\u6fb3\u5927\u5229\u4e9e\u5ee3\u6cdb\u4f7f\u7528\u7684\u4e00\u7a2e\u7d50\u69cb\uff0c\u901a\u904e\u524d\u671f\u7684\u5408\u7406\u898f\u5283\uff0c\u53ef\u4ee5\u6975\u5927\u4fdd\u969c\u751f\u610f\u7684\u5f8c\u7e8c\u904b\u71df\u3002<\/p>\n<\/li>\n<li>\n<p>\u7a05\u52d9\u7c4c\u63aa<\/p>\n<p>\u5bb6\u5ead\u4fe1\u6258\u80fd\u5920\u9748\u6d3b\u7684\u5206\u914d\u4fe1\u6258\u6536\u5165\u7d66\u53d7\u76ca\u4eba\uff0c\u5f9e\u800c\u964d\u4f4e\u7a05\u52d9\u6210\u672c\u3002\u901a\u904e\u964d\u4f4e\u908a\u969b\u7a05\u7387\u5c07\u6536\u5165\u6216\u8cc7\u672c\u5206\u914d\u7d66\u591a\u500b\u7b26\u5408\u689d\u4ef6\u53d7\u76ca\u4eba\uff0c\u4e00\u500b\u7531\u5bb6\u65cf\u4fe1\u6258\u9032\u884c\u6536\u5165\u5206\u914d\u7684\u5bb6\u5ead\u652f\u4ed8\u7684\u7e3d\u7a05\u52d9\u6210\u672c\u5c07\u6975\u5927\u7684\u6e1b\u5c11\u3002\u540c\u6642\uff0c\u9084\u53ef\u4ee5\u901a\u904e\u5206\u6d41\u5206\u914d\u4e0d\u540c\u6536\u5165\u7a2e\u985e\uff0c\u5c07\u4e0d\u540c\u985e\u578b\u7684\u6536\u5165\u5206\u914d\u7d66\u4fe1\u6258\u53d7\u76ca\u4eba\uff0c\u5f9e\u800c\u6e1b\u5c11\u7a05\u6536\u3002<\/p>\n<\/li>\n<li>\n<p>\u8667\u640d\u53ef\u7d50\u8f49\uff08Loss Carry Forward\uff09<\/p>\n<p>\u5728\u6eff\u8db3\u689d\u4ef6\u7684\u60c5\u6cc1\u4e0b\uff0c\u5bb6\u5ead\u4fe1\u6258\u7684\u8667\u640d\u53ef\u4ee5\u7d50\u8f49\u9032\u5165\u4e0b\u500b\u8ca1\u5e74\uff0c\u5e6b\u52a9\u964d\u4f4e\u672a\u4f86\u7684\u7a05\u6536\u8ca0\u64d4\u3002<\/p>\n<\/li>\n<li>\n<p>\u8cc7\u672c\u5229\u5f97\u7a05\u6298\u6263\uff08CGT Discount\uff09<\/p>\n<p>\u5728\u4fe1\u6258\u7684\u53d7\u76ca\u4eba\u7d50\u69cb\u5408\u7406\u7684\u60c5\u6cc1\u4e0b\uff0c\u6301\u6709\u8cc7\u7522\u7684\u6642\u9593\u8d85\u904e12\u500b\u6708\uff0c\u5247\u8a72\u4fe1\u6258\u5c07\u56e0\u8655\u7f6e\u8cc7\u7522\u800c\u7522\u751f\u7684\u8cc7\u672c\u6536\u76ca\u53ef\u4eab\u53d750% \u7684\u8cc7\u672c\u5229\u5f97\u7a05\u6298\u6263\u3002<\/p>\n<\/li>\n<\/ul>\n<h2><strong>\u52a3\u52e2<\/strong><\/h2>\n<ul>\n<li>\n<p>\u672a\u6210\u5e74\u7d0d\u7a05\u4eba<\/p>\n<p>\u4fe1\u6258\u6536\u76ca\u5728\u5206\u914d\u7d66\u672a\u6210\u5e74\u7d0d\u7a05\u4eba\u6642\uff0c\u50c5\u6709$416\u514d\u7a05\u7684\u514d\u7a05\u984d\u5ea6\uff0c\u8d85\u904e$1,307\u7684\u5206\u914d\u5247\u9700\u8981\u6309\u7167\u6700\u9ad8\u908a\u969b\u7a05\u7387\u5f81\u7a05\u3002\u56e0\u6b64\u672a\u6210\u5e74\u7d0d\u7a05\u4eba\u4e0d\u662f\u597d\u7684\u6536\u76ca\u5206\u914d\u5c0d\u8c61\u3002<\/p>\n<\/li>\n<li>\n<p>\u8667\u640d\u7121\u6cd5\u5206\u914d<\/p>\n<p>\u7576\u4fe1\u6258\u5728\u8ca1\u653f\u5e74\u5ea6\u4e2d\u51fa\u65bc\u7a05\u52d9\u76ee\u7684\u800c\u8667\u640d\u6642\uff0c\u8667\u640d\u53ea\u80fd\u7559\u5728\u4fe1\u6258\u4e2d\u7121\u6cd5\u5206\u914d\u7d66\u53d7\u76ca\u4eba\uff0c\u4e26\u7121\u6cd5\u9054\u5230\u6e1b\u5c11\u53d7\u76ca\u4eba\u61c9\u7a05\u6536\u5165\u7684\u76ee\u7684\u3002<\/p>\n<\/li>\n<li>\n<p>\u66f4\u591a\u7684\u5408\u898f\u8981\u6c42<\/p>\n<p>\u64c1\u6709\u5bb6\u5ead\u4fe1\u6258\uff0c\u6839\u64da\u4fe1\u6258\u8cc7\u7522\/\u751f\u610f\u7684\u5fa9\u96dc\u7a0b\u5ea6\uff0c\u53ef\u80fd\u6703\u6d89\u53ca\u5230\u66f4\u591a\u7684\u5408\u898f\u8981\u6c42\uff0c\u540c\u6642\u76f8\u95dc\u7684\u6703\u8a08\u7684\u8cbb\u7528\u53ef\u80fd\u6703\u6709\u6240\u589e\u52a0\u3002<\/p>\n<\/li>\n<\/ul>\n<h2><strong>\u5bb6\u5ead\u4fe1\u6258\u9069\u5408\u54ea\u4e9b\u5bb6\u5ead<\/strong><\/h2>\n<ul>\n<li>\u64c1\u6709\u751f\u610f\uff1b<\/li>\n<li>\u64c1\u6709\u8cc7\u7522\uff1b<\/li>\n<li>\u60f3\u8981\u4fdd\u8b77\u5bb6\u5ead\u8cc7\u7522\uff1b<\/li>\n<li>\u60f3\u8981\u5408\u7406\u898f\u5283\u5bb6\u5ead\u6210\u54e1\u7a05\u52d9\uff1b<\/li>\n<li>\u60f3\u8981\u9032\u884c\u907a\u7522\u898f\u5283\u8207\u7ba1\u7406\u7684\u5bb6\u5ead\uff1b<\/li>\n<li>\u5bb6\u5ead\u6210\u54e1\uff08\u6210\u5e74\u6fb3\u5927\u5229\u4e9e\u7a05\u52d9\u5c45\u6c11\uff09\u8f03\u591a\u7684\u5bb6\u5ead\u3002<\/li>\n<\/ul>\n<h2><strong>\u8a2d\u7acb\u5bb6\u5ead\u4fe1\u6258\u7684\u5e38\u898b\u554f\u984c<\/strong><\/h2>\n<ul>\n<li>\u5bb6\u5ead\u4fe1\u6258\u53ef\u4ee5\u7528\u65bc\u6295\u8cc7\u7684\u65b9\u5411\uff1a \u5bb6\u5ead\u4fe1\u6258\u53ef\u7528\u65bc\u4e0d\u540c\u7a2e\u985e\u7684\u6295\u8cc7\uff0c\u5305\u62ec\u80a1\u6b0a\u4ee5\u53ca\u56fa\u5b9a\u8cc7\u7522\u6295\u8cc7\u7b49\uff0c\u540c\u6642\u4e5f\u53ef\u7528\u65bc\u904b\u71df\u751f\u610f\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u70ba\u4ec0\u9ebd\u9078\u64c7\u6703\u8a08\u5e2b\u8a2d\u7acb\u5bb6\u5ead\u4fe1\u6258\uff08Family Trust\uff09\uff1a \u901a\u5e38\u4f86\u8aaa\uff0c\u6703\u8a08\u5e2b\u548c\u5f8b\u5e2b\u90fd\u53ef\u4ee5\u4f5c\u70ba\u59d4\u6258\u4eba\uff08Settlor\uff09\u8a2d\u7acb\u5bb6\u5ead\u4fe1\u6258\u3002\u4f5c\u70ba\u6703\u8a08\u5e2b\uff0c\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u53ef\u4ee5\u5e6b\u52a9\u60f3\u8981\u64c1\u6709\u5bb6\u5ead\u4fe1\u6258\u7684\u5ba2\u6236\u3002<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u6839\u64da\u60a8\u5177\u9ad4\u7684\u5bb6\u5ead\u60c5\u6cc1\u548c\u6536\u5165\u53ca\u6295\u8cc7\u72c0\u614b\uff0c\u7406\u6027\u5206\u6790\u73fe\u968e\u6bb5\u8a2d\u7acb\u5bb6\u5ead\u4fe1\u6258\u5c0d\u60a8\u7a05\u52d9\u53ca\u8ca1\u7522\u4fdd\u8b77\u7684\u5f71\u97ff\u3002<\/li>\n<li>\u4f9d\u64da\u6211\u5011\u5c08\u696d\u7684\u77e5\u8b58\u53ca\u7d93\u9a57\uff0c\u8f14\u52a9\u60a8\u8a2d\u7acb\u5bb6\u5ead\u4fe1\u6258\uff0c\u6392\u9664\u4e00\u4e9b\u672a\u4f86\u7684\u6f5b\u5728\u98a8\u96aa\u3002<\/li>\n<li>\u8b1b\u89e3\u5bb6\u5ead\u4fe1\u6258\u4e2d\u4e0d\u540c\u89d2\u8272\u7684\u5b9a\u7fa9\u4ee5\u53ca\u5728\u4fe1\u6258\u5229\u76ca\u5206\u914d\u968e\u6bb5\u7684\u6b0a\u5229\u548c\u7fa9\u52d9\u3002<\/li>\n<li>\u5206\u6790\u4e0d\u540c\u8cc7\u7522\u7684\u7a05\u52d9\u7279\u9ede\uff0c\u5728\u60a8\u672a\u4f86\u6295\u8cc7\u6642\uff0c\u5c07\u8a72\u8cc7\u7522\u7d0d\u5165\u5230\u5bb6\u5ead\u4fe1\u6258\u7684\u7a05\u52d9\u6210\u672c\u3002<\/li>\n<li>\u6bcf\u5e74\u4fe1\u6258\u6536\u76ca\u5206\u914d\u7684\u7a05\u52d9\u898f\u5283\uff0c\u6839\u64da\u60a8\u5177\u9ad4\u7684\u5bb6\u5ead\u60c5\u6cc1\uff0c\u88fd\u5b9a\u6700\u512a\u7684\u6536\u76ca\u5206\u914d\u65b9\u6848\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul>\n<li>\u6210\u7acb\u5bb6\u5ead\u4fe1\u6258\uff08Family Trust\uff09\u7684\u8cbb\u7528\u53ca\u6642\u9593\uff1a \u5bb6\u5ead\u4fe1\u6258\u7684\u7d50\u69cb\u76f8\u5c0d\u5fa9\u96dc\uff0c\u5982\u679c\u4ee5Company\u4f5c\u70ba\u4fe1\u6258\u7684\u53d7\u6258\u4eba\uff08Trustee\uff09\uff0c\u90a3\u9ebd\u6210\u7acb\u5bb6\u5ead\u4fe1\u6258\u7684\u8cbb\u7528\u4e00\u822c\u7531\u4e0b\u9762\u5e7e\u9805\u69cb\u6210\uff1a<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u6210\u7acb\u4fe1\u6258\u524d\u7684\u54a8\u8a62\u548c\u5efa\u8b70<\/li>\n<li>\u6210\u7acb\u516c\u53f8\u53d7\u6258\u4eba\uff08corporate trustee\uff09\u7684\u8cbb\u7528<\/li>\n<li>\u6210\u7acb\u4fe1\u6258\u7684\u8cbb\u7528<\/li>\n<li>\u4fe1\u6258\u7ae0\u7a0b\u7684\u8cbb\u7528<\/li>\n<li>\u5370\u82b1\u7a05\uff08\u5404\u5dde\/\u9818\u5730\u4e0d\u540c\uff09<\/li>\n<li>ABN, TFN, PAYG Withholding\u548cGST\u7684\u7533\u8acb<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">\u4e00\u822c\u4f86\u8aaa\uff0c\u6210\u7acb\u5bb6\u5ead\u4fe1\u6258\u7684\u6642\u9593\u70ba2-4\u500b\u5de5\u4f5c\u65e5<\/p>\n<ul>\n<li>\u5982\u4f55\u5c07\u8cc7\u7522\u8f49\u5165\u5bb6\u5ead\u4fe1\u6258<\/li>\n<\/ul>\n<p>\u5728\u5c07\u73fe\u6709\u8cc7\u7522\uff08\u4f8b\u5982\u80a1\u7968\uff0c\u6258\u7ba1\u8cc7\u91d1\u548c\u8ca1\u7522\uff09\u8f49\u79fb\u5230\u5bb6\u5ead\u4fe1\u6258\u7684\u904e\u7a0b\u4e2d\uff0c\u6240\u6709\u6b0a\u7684\u8b8a\u66f4\u53ef\u80fd\u6703\u6d89\u53ca\u5230\u8cc7\u672c\u5229\u5f97\u7a05\uff08Capital Gains Tax\uff09\u548c\u5370\u82b1\u7a05(Stamp Duty\uff09\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u5982\u679c\u60a8\u5728\u672a\u4f86\u6709\u6295\u8cc7\u8a08\u5283\uff0c\u90a3\u9ebd\u63d0\u524d\u5efa\u7acb\u5bb6\u5ead\u4fe1\u6258\u6703\u662f\u4e00\u500b\u597d\u7684\u9078\u64c7\u3002\u5728\u60a8\u91c7\u53d6\u4efb\u4f55\u884c\u52d5\u524d\uff0c\u6709\u5fc5\u8981\u548c\u60a8\u7684\u6703\u8a08\u5e2b\u6216\u8005\u5f8b\u5e2b\u9032\u884c\u6e9d\u901a\u3002<\/p>\n<h2><strong>\u66f4\u591a\u554f\u984c<\/strong><\/h2>\n<p>\u5bb6\u5ead\u4fe1\u6258\u7684\u7d50\u69cb\u6bd4\u516c\u53f8\uff08Company\uff09\u6216\u8005\u5408\u5925\uff08Partnership\uff09\u66f4\u52a0\u5fa9\u96dc\uff0c\u540c\u6642\u5728\u5bb6\u5ead\u4fe1\u6258\u7684\u8a2d\u7acb\u904e\u7a0b\u4e2d\uff0c\u4e5f\u6709\u5f88\u591a\u9700\u8981\u8a3b\u610f\u7684\u4e8b\u9805\u3002MNY\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u53ef\u4ee5\u63d0\u4f9b\u5bb6\u5ead\u4fe1\u6258\u7684\u5efa\u7acb\u4ee5\u53ca\u5bb6\u5ead\u4fe1\u6258\u5efa\u7acb\u5f8c\u7684\u6703\u8a08\u548c\u7a05\u6536\u7533\u5831\u7b49\u670d\u52d9\u3002<\/p>\n<p>\u5982\u679c\u60a8\u5c0d\u672c\u6587\u7684\u5167\u5bb9\u6709\u4efb\u4f55\u7591\u554f\uff0c\u8acb\u8207<a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e8%81%af%e7%b3%bb%e6%88%91%e5%80%91\/\">MNY\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u5718\u968a\u806f\u7cfb<\/a>\u3002<\/p>\n<p><strong><em>\u76f8\u95dc\u93c8\u63a5\uff1a<\/em><\/strong><a href=\"https:\/\/www.ato.gov.au\/General\/Trusts\/\" target=\"_blank\" rel=\"noopener\"><em>Trusts<\/em><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u6210\u7acb\u5bb6\u5ead\u4fe1\u6258\uff08Family Trust\uff09\u6709\u5f88\u591a\u539f\u56e0\u3002\u5efa\u7acb\u4fe1\u6258\u57fa\u91d1\u53ef\u4ee5\u5e2e\u52a9\u7ba1\u7406\u8d22\u4ea7\u548c\u8d44\u4ea7\uff0c\u4e3a\u5bb6\u5ead\u6210\u5458\u63d0\u4f9b\u8d44\u91d1\uff0c\u6216\u8005\u901a\u8fc7\u4fe1\u6258\u5bf9\u5bb6\u5ead\u8d22\u4ea7\u4ee5\u53ca\u6536\u5165\u8fdb\u884c\u7a0e\u52a1\u89c4\u5212\u7b49\u7b49\u3002\u56e0\u6b64\uff0c\u672c\u6587\u4e3b\u8981\u4ecb\u7ecd\u5728\u6fb3\u5927\u5229\u4e9a\u5982\u4f55\u6210\u7acb\u5bb6\u5ead\u4fe1\u6258\uff08Family Trust\uff09\u4ee5\u53ca\u6d89\u53ca\u5230\u76845\u4e2a\u6b65\u9aa4\u3002<\/p>\n","protected":false},"author":1,"featured_media":7786,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1695],"tags":[1508],"class_list":["post-7785","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1695","tag--zh-hant","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\/7785","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=7785"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/7785\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/7786"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=7785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=7785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=7785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}