{"id":7815,"date":"2018-06-30T04:53:27","date_gmt":"2018-06-29T18:53:27","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/division-7a-loan-%e8%b4%b7%e6%ac%be%e5%8d%8f%e8%ae%ae%e5%b8%b8%e8%a7%81%e8%af%af%e5%8c%ba\/"},"modified":"2024-11-05T18:02:12","modified_gmt":"2024-11-05T07:02:12","slug":"division-7a-loan-%e8%82%a1%e6%9d%b1%e8%b2%b8%e6%ac%be%e5%8d%94%e8%ad%b0%e5%b8%b8%e8%a6%8b%e8%aa%a4%e5%8d%80","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/division-7a-loan-%e8%82%a1%e6%9d%b1%e8%b2%b8%e6%ac%be%e5%8d%94%e8%ad%b0%e5%b8%b8%e8%a6%8b%e8%aa%a4%e5%8d%80\/","title":{"rendered":"Division 7A Loan \u80a1\u6771\u8cb8\u6b3e\u5354\u8b70\u5e38\u898b\u8aa4\u5340"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>\u80a1\u6771\u8cb8\u6b3e\u5354\u8b70<\/strong><\/h2>\n\n\n\n<p>\u5728\u6fb3\u6d32\u6210\u7acb\u516c\u53f8\uff0c\u5f88\u591a\u4eba\u90fd\u6709\u807d\u904eDivision 7A Loan Agreement\uff08\u4ee5\u4e0b\u7c21\u7a31\u8cb8\u6b3e\u5354\u8b70\uff09\u3002\u4e5f\u6709\u5f88\u591a\u4eba\u90fd\u8a8d\u70ba\uff0c\u81ea\u5df1\u6210\u7acb\u4e86\u516c\u53f8\uff0c\u90a3\u9ebd\u5c31\u7406\u6240\u7576\u7136\u5730\u201c\u64c1\u6709\u201d\u9019\u500b\u516c\u53f8\u516c\u53f8\u3002\u56e0\u6b64\uff0c\u81ea\u5df1\u53ef\u4ee5\u5f9e\u516c\u53f8\u96a8\u610f\u62ff\u51fa\u81ea\u5df1\u60f3\u8981\u7684\u9322\uff0c\u7528\u65bc\u5404\u7a2e\u79c1\u4eba\u82b1\u92b7\u3002<\/p>\n\n\n\n<p>\u7136\u800c\uff0c\u9019\u662f\u5927\u932f\u7279\u932f\u7684\u3002\u62ff\u8457\u516c\u53f8\u7684\u9322\u8cb7\u7684\u9019\u4e9b\u6771\u897f\u90fd\u662f\u500b\u4eba\u7269\u54c1\uff0c\u4e26\u975e\u904b\u71df\u516c\u53f8\u696d\u52d9\u7684\u4e00\u90e8\u5206\u3002\u4e5f\u5c31\u662f\u8aaa\uff0c\u60a8\u5df2\u5f9e\u516c\u53f8\u7372\u5f97\u8ca1\u52d9\u5229\u76ca\u3002\u516c\u53f8\u662f\u4e00\u500b\u7368\u7acb\u7684\u6cd5\u5f8b\u5be6\u9ad4\uff0c\u5b83\u6709\u81ea\u5df1\u7684\u7d0d\u7a05\u7fa9\u52d9\u3002\u5982\u679c\u6c92\u6709Division 7A Loan Deed\uff08\u4ee5\u4e0b\u7c21\u7a31\u8cb8\u6b3e\u5951\u7d04\uff09\uff0c\u90a3\u9ebd\u60a8\u5c07\u88ab\u8996\u540c\u62ff\u53d6\u4e86\u5206\u7d05\u3002\u60a8\u5f9e\u8cb4\u516c\u53f8\u7372\u5f97\u8cc7\u91d1\u7684\u7a05\u6536\u8655\u7f70\u5e7e\u4e4e\u70ba100\uff05\u3002<\/p>\n\n\n\n<p>\u6b63\u78ba\u505a\u6cd5\u662f\uff0c\u60a8\u61c9\u8a72\u8a02\u7acbDiv7A\u8cb8\u6b3e\u5951\u7d04\uff0c\u4f86\u5411\u60a8\u7684\u516c\u53f8\u201c\u501f\u201d\u9019\u7b46\u9322\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>ATO \u5c0dDiv7A \u8cb8\u6b3e\u7684\u542b\u7fa9\u662f\uff1a<\/strong><\/h2>\n\n\n\n<p>An advance of money\uff1b<\/p>\n\n\n\n<p>A provision of credit or any other form of financial accommodation\uff1b<\/p>\n\n\n\n<p>A payment for a shareholder or their associate, on their account, on their behalf, or at their request if they have an obligation to repay the amount; and<\/p>\n\n\n\n<p>A transaction (whatever its terms or form) that is the same as a loan of money.<\/p>\n\n\n\n<p>\u8acb\u8a3b\u610f\uff0c\u4ee5\u4e0a\u6211\u5011\u8aaa\u7684\u662f\u8cb8\u6b3e\u5354\u8b70\u8207\u8cb8\u6b3e\u5951\u7d04\uff0c\u9019\u5169\u8005\u662f\u4e0d\u4e00\u6a23\u7684\u3002\u88abATO\u5be9\u8a08\u7684Div7A\u8cb8\u6b3e\u5354\u8b70\uff0c\u901a\u5e38\u90fd\u6709\u4ee5\u4e0b4\u500b\u5e38\u898b\u7684\u8d77\u8349\u932f\u8aa4\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\u201c\u5951\u7d04\u201c \u8207 \u201d\u5354\u8b70\u201c \u5927\u6709\u4e0d\u540c\uff1a\u201d\u5354\u8b70\u201c\u4e0d\u8d77\u4f5c\u7528\u3002<\/strong><\/li><\/ul>\n\n\n\n<p>Div7A\u7684\u8cb8\u6b3e\u61c9\u8a72\u662f\u4e00\u7b46\u5951\u64da\uff08deed\uff09\u3002 \u800c\u5354\u8b70\uff08agreement\uff09\u662f\u6709consideration\u7684\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>ATO\u8981\u6c42Div7A\u8cb8\u6b3e\u61c9\u5305\u542b\u4ee5\u4e0b8\u500b\u689d\u4ef6<\/strong>\uff1a<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\"><li>\u63d0\u4f9b\u548c\u63a5\u53d7\uff1a\u4f86\u81ea\u4e00\u65b9\u7684\u8981\u7d04\u548c\u4f86\u81ea\u53e6\u4e00\u65b9\u7684\u63a5\u53d7\uff1b<\/li><li>\u610f\u5716\uff1a\u610f\u5716\u662f\u53d7\u6cd5\u5f8b\u7d04\u675f\u7684\uff0c\u793e\u4ea4\u7fa4\u6216\u5bb6\u5ead\u5167\u7684\u5354\u8b70\u4e0d\u8a08\u7b97\u5728\u5167\uff1b<\/li><li>\u8003\u616e\uff1a\u70ba\u627f\u8afe\u4ed8\u6b3e\uff08\u5373\u7c3d\u7f72\u70ba\u5951\u7d04\uff09\uff1b<\/li><li>\u80fd\u529b\uff1a\u7576\u4e8b\u4eba\u5177\u6709\u76f8\u61c9\u7684\u5408\u540c\u884c\u70ba\u80fd\u529b\u548c\u76f8\u61c9\u7684\u7de0\u7d04\u884c\u70ba\u80fd\u529b\uff1b<\/li><li>\u81ea\u7531\u610f\u5411\uff1a\u4e0d\u5f97\u5f37\u88fd\uff0c\u6216\u4ee5\u4e0d\u9069\u7576\u7684\u5f71\u97ff\u3001\u6b3a\u8a50\u3001\u865b\u5047\u9673\u8ff0\u6216\u932f\u8aa4\u4f86\u9054\u6210\u5951\u7d04\uff1b<\/li><li>\u5408\u6cd5\u76ee\u7684\uff1a\u5951\u7d04\u7684\u76ee\u7684\u4e0d\u80fd\u9055\u6cd5\u3001\u4e0d\u9053\u5fb7\u6216\u9055\u53cd\u516c\u5171\u653f\u7b56\uff1b<\/li><li>\u78ba\u5b9a\u6027\uff1a\u5951\u7d04\u7528\u8a5e\u6e05\u695a\u660e\u4e86\uff0c\u4e0d\u5f97\u542b\u7cca\u6216\u6709\u6b67\u7fa9\uff1b<\/li><li>\u5c65\u884c\u53ef\u80fd\u6027\uff1a\u5951\u7d04\u5728\u61c9\u7528\u4e0a\u6216\u6cd5\u5f8b\u4e0a\u61c9\u6709\u5c65\u884c\u7684\u53ef\u80fd\u3002<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li><b>\u5951\u7d04\u5f15\u7528\u7684\u689d\u4f8b\u5df2\u6539\u8b8a\u6216\u4e0d\u518d\u9069\u7528<\/b><\/li><\/ul>\n\n\n\n<p>\u4e00\u4e9b\u7acb\u6cd5\u5df2\u4e0d\u518d\u9069\u7528\u3002\u5f15\u7528\u201c\u5df2\u904e\u6642\u201d\u689d\u6587\u7684\u6587\u4ef6\u5c07\u5f71\u97ff\u6709\u6548\u6027\u3002<\/p>\n\n\n\n<p>\u4f8b\u5982\uff0c\u5982\u4e00\u500bDiv7A\u8cb8\u6b3e\u4e0d\u6b63\u78ba\u5730\u5f15\u7528\u4e86section 109E(5) Income Tax Assessment Act 1936\u3002\u7576\u8a72\u90e8\u5206\u7acb\u6cd5\u6539\u8b8a\u4e86\uff0c\u90a3\u9ebdDiv7A\u8cb8\u6b3e\u7684\u5b8c\u6574\u6027\u5c31\u6703\u5927\u6253\u6298\u6263\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\u672a\u5305\u542b<\/strong><strong>\u201c<\/strong><strong>Acceleration clause<\/strong><strong>\u201d<\/strong><\/li><\/ul>\n\n\n\n<p>\u6307\u7684\u662f\u5982\u679c\u6b20\u6b3e\u4eba\u9055\u7d04\u4e86\u3002\u6240\u6709\u201d\u5546\u696d\u201c\u8cb8\u6b3e\u5354\u8b70\u90fd\u6709Acceleration clause\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0a\u5167\u5bb9\u4e3b\u8981\u4f86\u6e90\u65bc\uff1a<a href=\"https:\/\/www.ato.gov.au\/Business\/Private-company-benefits---Division-7A-dividends\/In-detail\/Division-7A---Loans\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ato.gov.au\/Business\/Private-company-benefits&#8212;Division-7A-dividends\/In-detail\/Division-7A&#8212;Loans\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":7816,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1699],"tags":[],"class_list":["post-7815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1699","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\/7815","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=7815"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/7815\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/7816"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=7815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=7815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=7815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}