{"id":7876,"date":"2021-01-20T12:26:01","date_gmt":"2021-01-20T01:26:01","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/%e4%bd%bf%e7%94%a8%e8%81%94%e8%90%a5%e4%bc%81%e4%b8%9a%e8%bf%9b%e8%a1%8c%e7%89%a9%e4%b8%9a%e5%bc%80%e5%8f%91%e7%9a%84%e6%a1%88%e4%be%8b\/"},"modified":"2024-11-05T18:10:53","modified_gmt":"2024-11-05T07:10:53","slug":"%e4%bd%bf%e7%94%a8%e8%81%af%e7%87%9f%e4%bc%81%e6%a5%ad%e9%80%b2%e8%a1%8c%e7%89%a9%e6%a5%ad%e9%96%8b%e7%99%bc%e7%9a%84%e6%a1%88%e4%be%8b","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e4%bd%bf%e7%94%a8%e8%81%af%e7%87%9f%e4%bc%81%e6%a5%ad%e9%80%b2%e8%a1%8c%e7%89%a9%e6%a5%ad%e9%96%8b%e7%99%bc%e7%9a%84%e6%a1%88%e4%be%8b\/","title":{"rendered":"\u4f7f\u7528\u806f\u71df\u4f01\u696d\u9032\u884c\u7269\u696d\u958b\u767c\u7684\u6848\u4f8b"},"content":{"rendered":"\n
\n\n\n

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\u00a0<\/p>\n

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Jack\u8a8d\u70ba\u9019\u7a2e\u65b9\u5f0f\u7684\u5354\u8b70\u5c07\u6703\u9f13\u52f5William\u50be\u529b\u800c\u70ba\uff0c\u56e0\u70ba\u4ed6\u7684\u5831\u916c\u8207\u51fa\u552e\u7269\u696d\u6240\u5f97\u7684\u5229\u6f64\u6210\u6b63\u6bd4\u3002\u70ba\u6b64\uff0cJack\u548cWilliam\u5747\u9808\u8003\u616e\u5404\u81ea\u7684\u7a05\u52d9\u72c0\u6cc1\uff0c\u4ee5\u78ba\u4fdd\u5408\u71df\u4f01\u696d\u6240\u5f97\u7684\u4efb\u4f55\u5229\u6f64\u6216\u8667\u640d\uff0c\u5747\u53ef\u4f7f\u5176\u5404\u81ea\u7684\u7a05\u52d9\u72c0\u6cc1\u6700\u5927\u5316\u3002\u4f8b\u5982\uff0c\u627f\u5efa\u65b9William\u53ef\u4ee5\u5229\u7528\u6709\u7d50\u8f49\u7a05\u6536\u640d\u5931\uff08Carried forward tax losses\uff09\u7684\u73fe\u6709\u5be6\u9ad4\uff0c\u4f8b\u5982AU Property & Construction Pty Ltd\uff0c\u53bb\u7c3d\u8a02\u806f\u71df\u4f01\u696d\u5354\u8b70\uff0c\u5c07\u806f\u71df\u4f01\u696d\u7684\u5229\u6f64\u8207AU Property & Construction Pty Ltd\u7684\u7a05\u6536\u640d\u5931\u76f8\u4e92\u62b5\u6d88\uff0c\u5f9e\u800c\u964d\u4f4e\u7a05\u52d9\u652f\u51fa\u3002\u540c\u6a23\u7684\uff0c\u571f\u5730\u6240\u6709\u4ebaJack\u53ef\u4ee5\u4f7f\u7528\u5176\u7d0d\u7a05\u5408\u4e26\u96c6\u5718\uff08Tax Consolidated Group\uff09\u4e2d\u7684\u4e00\u500b\u5be6\u9ad4\u7c3d\u8a02\u806f\u71df\u4f01\u696d\u5354\u8b70\uff0c\u5982\u679c\u8a72\u9805\u76ee\u7522\u751f\u8667\u640d\u7684\uff0c\u5247\u8667\u640d\u53ef\u7528\u65bc\u62b5\u6d88\u96c6\u5718\u5176\u4ed6\u5be6\u9ad4\u7684\u61c9\u7d0d\u7a05\u5229\u6f64\u3002<\/p>\n

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

\u806f\u71df\u4f01\u696d\u7684\u7279\u9ede<\/strong><\/h2>\n

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\u5f9e\u7a05\u52d9\u7684\u89d2\u5ea6\uff0c\u5982\u679c\u806f\u71df\u4f01\u696d\u5404\u65b9\u201c\u5171\u540c\u8cfa\u53d6\u6536\u5165\u201d\uff0c\u5247\u806f\u71df\u4f01\u696d\u5c07\u88ab\u8996\u70ba\u7a05\u52d9\u5408\u5925\u4f01\u696d\uff08Tax Partnership\uff09\uff0c\u5373\u4f7f\u5b83\u4e0d\u662f\u666e\u901a\u6cd5\uff08Common Law\uff09\u5408\u5925\u4f01\u696d\u3002\u9019\u610f\u5473\u8457\u806f\u71df\u4f01\u696d\u5c07\u9700\u8981\u70ba\u5408\u5925\u4f01\u696d\u5275\u5efa\u4e00\u5957\u55ae\u7368\u7684\u8cec\u6236\uff0c\u4e26\u6bcf\u5e74\u63d0\u4ea4\u4e00\u4efd\u55ae\u7368\u7684\u5408\u5925\u4f01\u696d\u7d0d\u7a05\u7533\u5831\u8868\uff08Partnership Tax Return\uff09\u3002\u6bcf\u500b\u5408\u5925\u4eba\u5c07\u6839\u64da\u5404\u81ea\u5728\u5408\u5925\u4f01\u696d\u7522\u751f\u7684\u5229\u6f64\u4e2d\u6240\u5360\u7684\u4efd\u984d\u7d0d\u7a05\u3002\u5982\u679c\u5408\u5925\u4f01\u696d\u906d\u53d7\u7a05\u6536\u640d\u5931\uff08Tax Loss\uff09\uff0c\u6bcf\u500b\u5408\u5925\u4eba\u53ef\u6309\u7167\u6240\u5360\u4efd\u984d\u62b5\u6263\u81ea\u5df1\u7684\u5176\u4ed6\u6536\u5165\uff08Other Income\uff09\uff08\u540c\u6642\u9700\u8981\u8003\u616e\u975e\u5546\u696d\u640d\u5931\u898f\u5247Non-commercial losses rule \u5c0d\u8a72\u62b5\u6263\u7684\u5f71\u97ff\uff09\u3002<\/p>\n

\u00a0<\/p>\n

\u6c92\u6709\u6700\u597d\u7684\u67b6\u69cb\uff0c\u53ea\u6709\u6700\u5408\u9069\u7684\u65b9\u6848<\/strong><\/span><\/h2>\n

\u6c92\u6709\u653e\u4e4b\u56db\u6d77\u800c\u7686\u6e96\u7684\u89e3\u6c7a\u65b9\u6848\u3002\u6bcf\u500b\u806f\u71df\u65b9\u90fd\u9700\u8981\u5728\u8003\u616e\u5230\u53ef\u80fd\u7522\u751f\u7684\u4efb\u4f55\u7d50\u69cb\u6210\u672c\u7684\u60c5\u6cc1\u4e0b\uff0c\u4ed4\u7d30\u8003\u616e\u81ea\u5df1\u7684\u806f\u71df\u4f01\u696d\u67b6\u69cb\uff0c\u76e1\u53ef\u80fd\u6700\u5927\u9650\u5ea6\u5730\u63d0\u9ad8\u5404\u81ea\u7684\u5546\u696d\u6536\u76ca\u548c\u964d\u4f4e\u7a05\u6536\u652f\u51fa\u3002\u4f8b\u5982\uff0c\u5982\u679c\u571f\u5730\u6240\u6709\u8005\u5c07\u8ca1\u7522\u5f9e\u4e00\u500b\u5be6\u9ad4\u8f49\u79fb\u5230\u53e6\u4e00\u500b\u5be6\u9ad4\uff0c\u5247\u53ef\u80fd\u9700\u8981\u7e73\u7d0d\u6240\u5f97\u7a05(\u5305\u62ec\u8cc7\u672c\u5229\u5f97\u7a05)\u548c\u5370\u82b1\u7a05\u3002<\/p>\n

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