{"id":7872,"date":"2021-02-04T15:54:20","date_gmt":"2021-02-04T04:54:20","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/%e6%88%bf%e4%ba%a7%e5%bc%80%e5%8f%91%e9%9c%80%e8%a6%81%e8%80%83%e8%99%91%e7%9a%84%e7%a8%8e%e5%8a%a1%e7%bb%86%e5%88%99\/"},"modified":"2024-11-05T18:29:49","modified_gmt":"2024-11-05T07:29:49","slug":"%e6%88%bf%e7%94%a2%e9%96%8b%e7%99%bc%e9%9c%80%e8%a6%81%e8%80%83%e6%85%ae%e7%9a%84%e7%a8%85%e5%8b%99%e7%b4%b0%e5%89%87","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e6%88%bf%e7%94%a2%e9%96%8b%e7%99%bc%e9%9c%80%e8%a6%81%e8%80%83%e6%85%ae%e7%9a%84%e7%a8%85%e5%8b%99%e7%b4%b0%e5%89%87\/","title":{"rendered":"\u623f\u7522\u958b\u767c\u9700\u8981\u8003\u616e\u7684\u7a05\u52d9\u7d30\u5247"},"content":{"rendered":"\n
\n\n\n

\"\u623f\u5730\u4ea7\u5f00\u53d1\u9700\u8981\u8003\u8651\u7684\u7a0e\u52a1\u7ec6\u5219\"<\/span><\/p>\n

\u7121\u8ad6\u662f\u627e\u5230\u4e00\u584a\u5730\u4f86\u5efa\u9020\u623f\u7522\u6216\u8005\u5c0d\u73fe\u6709\u571f\u5730\u9032\u884c\u62c6\u5206\uff0c\u901a\u904e\u958b\u767c\u623f\u7522\u8cfa\u53d6\u5229\u6f64\u5e7e\u4e4e\u662f\u6bcf\u500b\u4eba\u7684\u6fb3\u6d32\u5922\u3002\u5728\u958b\u555f\u6fb3\u6d32\u5922\u7684\u5f81\u9014\u524d\u8a73\u7d30\u7684\u4e86\u89e3\u623f\u7522\u958b\u767c\u7684\u76f8\u95dc\u7a05\u52d9\u7d30\u5247\uff08\u8cc7\u672c\u5229\u5f97\u7a05\uff0c\u666e\u901a\u6536\u5165\u4ee5\u53ca\u5546\u54c1\u53ca\u670d\u52d9\u7a05\uff09\u975e\u5e38\u91cd\u8981\u3002<\/p>\n

\u91dd\u5c0d\u666e\u901a\u7684\u201c\u4e00\u6b21\u6027\u623f\u7522\u958b\u767c\u8005\u201d\uff08\u6307\u4e0d\u662f\u4ee5\u623f\u7522\u958b\u767c\u70ba\u751f\u7684\u958b\u767c\u8005\uff0c\u6216\u6c92\u6709\u623f\u7522\u958b\u767c\u201c\u80cc\u666f\u201d\uff09\u7684\u623f\u7522\u958b\u767c\u8005\uff0c\u9019\u985e\u4eba\u7fa4\u7684\u623f\u7522\u958b\u767c\u5728\u7a05\u52d9\u4e0a\u4e3b\u8981\u53ef\u6b78\u985e\u70ba\u5169\u985e\uff1a<\/p>\n

    \n
  1. \u5177\u6709\u76c8\u5229\u8a08\u5283<\/strong>\u7684\u623f\u7522\u958b\u767c\uff08Profit Making Scheme\uff09\uff1b<\/li>\n
  2. \u958b\u767c\u5f8c\u6301\u6709\u623f\u7522\u4e26\u8cfa\u53d6\u79df\u91d1\u6536\u5165\uff08Earning Rental Income\uff09\u3002<\/li>\n<\/ol>\n

    \u5177\u6709\u76c8\u5229\u8a08\u5283\u7684\u623f\u7522\u958b\u767c\uff08Profit Making Scheme<\/strong>\uff09<\/strong><\/span><\/h2>\n

    \u5f9e\u55ae\u6b21\u623f\u7522\u958b\u767c\u7684\u4ea4\u6613\u4e2d\u7372\u5f97\u7684\u5229\u6f64\u5728\u7b26\u5408\u4ee5\u4e0b\u5169\u7a2e\u60c5\u6cc1\u4e0b\u6703\u88ab\u8a8d\u70ba\u662f\u4e00\u6b21\u5177\u6709\u76c8\u5229\u8a08\u5283\u7684\u958b\u767c\u6d3b\u52d5:<\/p>\n

      \n
    1. \u9032\u884c\u4ea4\u6613\u7684\u610f\u5716\u6216\u76ee\u7684<\/strong>\u662f\u70ba\u4e86\u7372\u5f97\u5229\u6f64\u6216\u6536\u76ca<\/strong>\uff1b<\/li>\n
    2. \u623f\u7522\u958b\u767c\u7684\u4ea4\u6613\u4ee5\u53ca\u8cfa\u53d6\u7684\u5229\u6f64\u662f\u4ee5\u751f\u610f\uff08carry on a business<\/a>\uff09\u7684\u65b9\u5f0f\u9032\u884c\u7684\u3002<\/li>\n<\/ol>\n

      \u6fb3\u5927\u5229\u4e9e\u7a05\u52d9\u5c40\uff08ATO\uff09\u63d0\u4f9b\u4e86\u591a\u7a2e\u6848\u4f8b\u660e\u78ba\u8868\u8ff0\u4e86\u5728\u4f55\u7a2e\u60c5\u6cc1\u4e0b\u6703\u9032\u884c\u7684\u623f\u7522\u958b\u767c\u6703\u88ab\u8a8d\u5b9a\u70ba\u76c8\u5229\u8a08\u5283\uff0c\u4f8b\u5982\uff1a<\/p>\n

        \n
      • \u7d0d\u7a05\u4eba\u8cfc\u8cb7\u4e86\u4e00\u584a\u7a7a\u7f6e\u571f\u5730\uff0c\u5efa\u7acb\u806f\u6392\u5225\u5885\uff08townhouse\uff09\u5f8c\u8ce3\u51fa;<\/li>\n
      • \u7d0d\u7a05\u4eba\u5c07\u81ea\u6709\u623f\u7522\u7684\u571f\u5730\u9032\u884c\u5206\u5272\uff0c\u5206\u5272\u5f8c\u5efa\u8a2d\u4e00\u68df\u5225\u5885\uff08house\uff09\u6216\u55ae\u5143\u6a13\uff08unit\uff09\u5f8c\u8ce3\u51fa<\/strong>\u3002<\/li>\n<\/ul>\n

        \u5728\u7a05\u52d9\u7684\u8a8d\u5b9a\u4e0a\uff0c\u5f9e\u4e00\u6b21\u5177\u6709\u76c8\u5229\u8a08\u5283\u8cfa\u53d6\u7684\u6536\u76ca\u5c07\u6703\u88ab\u8a8d\u5b9a\u70ba\u666e\u901a\u6536\u5165\uff08Ordinary Income\uff09\uff0c\u7d0d\u7a05\u4eba\u7684\u6536\u76ca\u5c07\u6703\u6309\u7167\u666e\u901a\u6536\u5165\u7684\u7a05\u7387\u5728\u623f\u7522\u4ea4\u5272\u7684\u8ca1\u5e74<\/strong>\uff08Settlement Date\uff09\u9032\u884c\u7d0d\u7a05\uff082021\u5e74Base Rate Entity\u516c\u53f8\u7a05\u7387\u70ba26%\uff09\u3002\u4e5f\u610f\u5473\u8457\u7d0d\u7a05\u4eba\u5c31\u7b97\u6301\u6709\u8a72\u623f\u7522\u8d85\u904e12\u500b\u6708\uff0c\u4e5f\u4e0d\u80fd\u7372\u5f97<\/strong>50%\u7684\u8cc7\u672c\u5229\u5f97\u7a05\u6e1b\u514d\u3002<\/p>\n

        \u00a0<\/p>\n

        \u8cc7\u7522\u8b8a\u73fe\u7684\u8cc7\u672c\u5229\u5f97\u7a05\uff08CGT on Mere Realisation of a Capital Asset<\/strong>\uff09<\/strong><\/span><\/h2>\n

        \u90a3\u9ebd\u5728\u4f55\u7a2e\u60c5\u6cc1\u4e0b\u623f\u7522\u4ea4\u6613\u6703\u88ab\u8a8d\u5b9a\u70ba\u662f\u4e00\u7a2e\u8cc7\u7522\u8b8a\u73fe<\/strong>\uff08Mere Realisation\uff09\uff0c\u4e26\u4e14\u53ef\u80fd\u6703\u88ab\u6b78\u5165\u8cc7\u672c\u5229\u5f97\u7a05\uff0c\u5f9e\u800c\u6709\u6a5f\u6703\u7372\u5f97\u8cc7\u672c\u5229\u5f97\u7a05\u6e1b\u514d\uff1f<\/p>\n

        \u4ee5\u4e0b\u70ba\u4e00\u4e9b\u6848\u4f8b\uff1a<\/p>\n

          \n
        • \u6211\u5011\u5e38\u898b\u7684\u7d0d\u7a05\u4eba\u8ce3\u51fa\u81ea\u5df1\u9577\u671f<\/strong>\u6301\u6709\u7684\u6295\u8cc7\u623f\uff1b<\/li>\n
        • \u7d0d\u7a05\u4eba\u5206\u5272\u81ea\u4f4f\u623f\u571f\u5730\u7684\u4e00\u90e8\u5206\uff0c\u8ce3\u51fa\u5206\u5272\u5f8c\u7684\u7a7a\u5730\uff08\u8a3b\u610f\uff1a\u5206\u5272\u5f8c\u7684\u571f\u5730\u5728\u8ce3\u51fa\u6642\u9700\u8981\u8003\u616e\u8cc7\u672c\u5229\u5f97\u7a05\uff0c\u56e0\u70ba\u4e0d\u518d\u7b26\u5408\u81ea\u4f4f\u623f\u8cc7\u672c\u5229\u5f97\u7a05\u8c41\u514d\u7684\u898f\u5b9a\uff09\uff1b<\/li>\n
        • \u7d0d\u7a05\u4eba\u8ce3\u51fa\u81ea\u7528\u7684\u8fa6\u516c\u5ba4\u6216\u8005\u662f\u5ee0\u623f\uff1b<\/li>\n
        • \u8fb2\u5834\u4e3b\u5206\u5272\u81ea\u5df1\u7684\u8fb2\u696d\u7528\u5730\uff0c\u4e26\u5c07\u5206\u5272\u5f8c\u7684\u571f\u5730\u51fa\u552e\uff08\u9700\u984d\u5916\u6eff\u8db3\u5176\u4ed6\u689d\u4ef6\uff0c\u6b61\u8fce\u806f\u7d61\u6211\u5011\u9032\u884c\u54a8\u8a62<\/strong>\uff09\u3002<\/li>\n<\/ul>\n

          \u5728\u7a05\u52d9\u7684\u8a8d\u5b9a\u4e0a\uff0c\u5f9e\u8cc7\u7522\u8b8a\u73fe\u4e2d\u7372\u5f97\u7684\u6536\u76ca\u5c07\u4e0d\u6703\u88ab\u8a8d\u5b9a\u70ba\u666e\u901a\u6536\u5165\uff0c\u800c\u662f\u9032\u5165\u8cc7\u672c\u5229\u5f97\u7a05\u9ad4\u7cfb\uff08CGT Regime\uff09\u3002\u5982\u679c\u6301\u6709\u7684\u623f\u7522\u8d85\u904e12\u500b\u6708\uff0c\u4e26\u6eff\u8db3\u5176\u4ed6\u8cc7\u672c\u5229\u5f97\u7a05\u6e1b\u514d\u7684\u689d\u4ef6\u7684\u60c5\u6cc1\u4e0b\uff0c\u53ef\u7372\u5f9750%\u7684\u8cc7\u672c\u5229\u5f97\u7a05\u6e1b\u514d\u3002\u984d\u5916\u7684\uff0c\u7b26\u5408\u7d93\u71df\u6027\u8cc7\u7522\uff08Active Asset\uff09\u689d\u4ef6\u7684\u5c0f\u578b\u4f01\u696d\uff0c\u53ef\u4f7f\u7528\u5c0f\u578b\u4f01\u696d\u4f01\u696d\u8cc7\u672c\u5229\u5f97\u7a05\u512a\u60e0\uff08Small Business CGT Concessions\uff09\u4f86\u9032\u4e00\u6b65\u964d\u4f4e\u8cc7\u672c\u5229\u5f97\u7a05\u3002\u540c\u6642\u8cc7\u672c\u5229\u5f97\u7a05\u7e73\u7d0d\u7684\u8ca1\u5e74\u662f\u5408\u540c\u751f\u6548\u65e5\/\u7c3d\u8a02\u65e5\uff08Contract Executed or exchanged\uff09\u3002<\/p>\n

          \u00a0<\/strong><\/span><\/p>\n

          \u5982\u4f55\u8003\u616e\u5546\u54c1\u53ca\u670d\u52d9\u7a05\uff1f<\/strong><\/span><\/h2>\n

          \u5728\u8ce3\u51fa\u65b0\u5efa\u6210\u7684\u6c11\u7528\u623f\u7522\u6642\uff0c\u7a05\u52d9\u8a8d\u5b9a\u70ba\u8ce3\u65b9\u7684\u4ea4\u6613\u662f\u53ef\u5f81\u7a05\u4f9b\u61c9\uff08taxable supply\uff09\uff0c\u9019\u4e5f\u610f\u5473\u8457\uff0c\u5177\u6709\u76c8\u5229\u8a08\u5283\u7684\u623f\u7522\u958b\u767c\u9805\u76ee\u9700\u8981\u984d\u5916\u52a0\u653610%\u7684\u5546\u54c1\u53ca\u670d\u52d9\u7a05\uff0c\u6240\u4ee5\u8ce3\u65b9\u9700\u8981\u5c07\u9019\u90e8\u5206\u984d\u5916\u768410%\u7e73\u7d0d\u7d66\u7a05\u52d9\u5c40\uff0c\u800c\u5728\u623f\u7522\u958b\u767c\u6d89\u53ca\u542b\u6709\u5546\u54c1\u53ca\u670d\u52d9\u7a05\u958b\u652f\u90e8\u5206\u7684\u958b\u92b7\uff0c\u53ef\u9032\u884c\u6c96\u62b5\u3002\u5982\u679c\u5206\u5272\u571f\u5730\uff0c\u5efa\u6210\u623f\u7522\u4e26\u4e14\u6301\u6709\u9032\u884c\u51fa\u79df\u8cfa\u53d6\u6536\u5165\uff0c\u5728\u5f8c\u671f\u8ce3\u51fa\u623f\u7522\u6642\u9084\u9700\u8003\u616e\u6301\u6709\u7684\u5177\u9ad4\u6642\u9593\u8de8\u5ea6\uff0c\u5728\u4e0d\u6eff\u8db3\u6301\u6709\u6642\u9593\u8981\u6c42\u7684\u60c5\u6cc1\u4e0b\uff0c\u4ecd\u7136\u9700\u8981\u7e73\u7d0d10%\u7684\u5546\u54c1\u53ca\u670d\u52d9\u7a05\u3002<\/p>\n

          \u00a0<\/p>\n

          \u7e3d\u7d50<\/strong><\/h2>\n

          \u5982\u679c\u958b\u767c\u6d3b\u52d5\u6d89\u53ca\u5230\u5efa\u8a2d\uff08construction\uff09\u4e26\u92b7\u552e\uff0c\u800c\u975e\u9577\u671f\u6301\u6709\u8cfa\u53d6\u623f\u79df\u6536\u5165\uff0c\u90a3\u9ebc\u6975\u6709\u53ef\u80fd\u88ab\u8a8d\u5b9a\u70ba\u4e00\u500b\u5177\u6709\u76c8\u5229\u8a08\u5283\u7684\u958b\u767c\u9805\u76ee\uff0c\u5247\u9700\u8981\u8003\u616e\u6536\u76ca\u70ba\u7d93\u71df\u6240\u5f97\uff0c\u540c\u6642\u9700\u8981\u8003\u616e\u5546\u54c1\u53ca\u670d\u52d9\u7a05\u7684\u76f8\u95dc\u7a05\u52d9\u3002<\/p>\n

          \u800c\u5982\u679c\u50c5\u50c5\u662f\u9032\u884c\u571f\u5730\u5206\u5272\uff0c\u5c07\u5206\u5272\u5f8c\u7684\u571f\u5730\u8ce3\u51fa\uff0c\u5247\u7a05\u52d9\u8a8d\u5b9a\u66f4\u50be\u5411\u65bc\u8cc7\u7522\u8b8a\u73fe\u3002<\/p>\n

          \u986f\u7136\uff0c\u7d0d\u7a05\u4eba\u5e0c\u671b\u4ed6\u5011\u5f9e\u958b\u767c\u6d3b\u52d5\u4e2d\u7372\u5f97\u7684\u92b7\u552e\u5229\u6f64\u88ab\u8996\u70ba\u8cc7\u7522\u7684\u8b8a\u73fe\uff0c\u9019\u6a23\u5c31\u53ef\u4ee5\u5229\u7528\u8cc7\u672c\u5229\u5f97\u7a05\u7684\u6e1b\u514d\u4ee5\u53ca\u5176\u4ed6\u8cc7\u672c\u5229\u5f97\u512a\u60e0\u964d\u4f4e\u7a05\u52d9\u6210\u672c\uff0c\u540c\u6642\u907f\u514d\u5546\u54c1\u53ca\u670d\u52d9\u7a05\u3002\u7136\u800c\uff0c\u5728\u5927\u591a\u6578\u60c5\u6cc1\u4e0b(\u7279\u5225\u662f\u958b\u767c\u6d3b\u52d5\u6d89\u53ca\u5230\u5efa\u8a2d) \uff0c\u8cc7\u7522\u7684\u8655\u7f6e\u5c07\u88ab\u8996\u70ba\u4e00\u500b\u76c8\u5229\u8a08\u5283\uff0c\u4e26\u4f5c\u70ba\u666e\u901a\u6536\u5165\u5f81\u7a05\uff0c\u540c\u6642\u9084\u9700\u8981\u8003\u616e\u76f8\u95dc\u7684\u5546\u54c1\u53ca\u670d\u52d9\u7a05\u7a05\u52d9\u3002<\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":7873,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1701],"tags":[1511,1512],"class_list":["post-7872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1701","tag-gst-zh-hant","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\/7872","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=7872"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/7872\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/7873"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=7872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=7872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=7872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}