{"id":7975,"date":"2020-10-09T17:41:57","date_gmt":"2020-10-09T06:41:57","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/20-215\/"},"modified":"2024-11-05T17:55:12","modified_gmt":"2024-11-05T06:55:12","slug":"20-21%e6%be%b3%e6%b4%b2%e8%81%af%e9%82%a6%e9%a0%90%e7%ae%97%e6%a1%885%e5%a4%a7%e7%a8%85%e5%8b%99%e8%aa%bf%e6%95%b4%e7%b4%b0%e5%89%87","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/20-21%e6%be%b3%e6%b4%b2%e8%81%af%e9%82%a6%e9%a0%90%e7%ae%97%e6%a1%885%e5%a4%a7%e7%a8%85%e5%8b%99%e8%aa%bf%e6%95%b4%e7%b4%b0%e5%89%87\/","title":{"rendered":"20-21\u6fb3\u6d32\u806f\u90a6\u9810\u7b97\u68485\u5927\u7a05\u52d9\u8abf\u6574\u7d30\u5247"},"content":{"rendered":"\n
\n\n\n

\u7d93\u6b77\u4e86\u8fd15\u500b\u6708\u7684\u5ef6\u671f\u4e4b\u5f8c\uff0c\u6fb3\u5927\u5229\u4e9e\u806f\u90a6\u653f\u5e9c\u7d42\u65bc\u516c\u5e03\u4e862020-21\u8ca1\u5e74\u806f\u90a6\u9810\u7b97\u6848\uff0c\u672c\u8ca1\u5e74\u9810\u7b97\u6848\u5167\u5bb9\u4e3b\u8981\u96c6\u4e2d\u5728\u523a\u6fc0\u5f8cCOVID-19\u6642\u671f\u6fb3\u5927\u5229\u4e9e\u7684\u7d93\u6fdf\u3002\u201d\u6fb3\u6d32\u8ca1\u7a05\u89c0\u5bdf\u201c<\/strong>\u70ba\u60a8\u68b3\u74062020-21\u8ca1\u5e74\u806f\u90a6\u9810\u7b97\u6848\u4e2d\u6d89\u53ca\u8abf\u6574\u7684\u76f8\u95dc\u7a05\u52d9\u91cd\u9ede\u3002<\/p>\n

\u503c\u5f97\u8a3b\u610f\u7684\u662f\uff0c2020-21\u8ca1\u5e74\u806f\u90a6\u9810\u7b97\u6848\u4e2d\u6d89\u53ca\u7684\u5404\u9805\u65b9\u6848\u9084\u9700\u8981\u901a\u904e\u7acb\u6cd5\u624d\u80fd\u6210\u70ba\u6cd5\u5f8b\u3002<\/strong><\/p>\n

\u00a0<\/p>\n

1. \u500b\u4eba\u6240\u5f97\u7a05\u7a05\u7387\u8abf\u6574<\/h2>\n

\u653f\u5e9c\u5c07\u500b\u4eba\u7a05\u7387\u5340\u9593\u8abf\u6574\u63d0\u524d\u5169\u5e74\uff0c\u81ea2020\u5e747\u67081\u65e5\uff082021\u8ca1\u5e74\uff09\u8d77\uff0c\u9069\u7528\u7684\u500b\u4eba\u6240\u5f97\u7a05\u7a05\u7387\u9032\u884c\u8b8a\u66f4\uff0c\u6d89\u53ca\uff1a<\/p>\n

    \n
  • \u5c0719\uff05\u7684\u500b\u4eba\u6240\u5f97\u7a05\u7a05\u7387\u7684\u4e0a\u9650\u5f9e$37,000\u63d0\u9ad8\u5230$45,000\uff1b<\/li>\n
  • \u5c0732.5\uff05\u7684\u500b\u4eba\u6240\u5f97\u7a05\u7a05\u7387\u7684\u4e0a\u9650\u5f9e$90,000\u63d0\u9ad8\u5230$120,000\u3002<\/li>\n<\/ul>\n

    \"\"<\/p>\n

    \u00a0<\/p>\n

    2. Low Income Tax Offset (LITO)\u8abf\u6574<\/h2>\n

    \u81ea2020\u5e747\u67081\u65e5\uff082021\u8ca1\u5e74\uff09\u8d77\uff0cLow Income Tax Offset (LITO)\u5c07\u6703\u9032\u884c\u8abf\u6574\uff1a<\/p>\n

      \n
    • LITO\u7684\u6700\u9ad8\u91d1\u984d\u5c07\u5f9e$445\u589e\u52a0\u5230$700\u3002<\/li>\n
    • \u5c0d\u65bc\u61c9\u7a05\u6536\u5165\u4f4e\u65bc$37,500\uff08\u542b$37,500\uff09\u7684\u7d0d\u7a05\u4eba\uff0c\u5c07\u5168\u984d\u7372\u5f97$700\u7684\u7a05\u52d9\u62b5\u6263\u3002<\/li>\n
    • \u5c0d\u65bc\u61c9\u7a05\u6536\u5165\u5728$ 37,500\u5230$ 45,000\u4e4b\u9593\u7684\u7d0d\u7a05\u4eba\uff0c\u5c07\u6309\u7167\u6536\u5165\u6bcf\u589e\u52a0$1\u6e1b\u5c11LITO\u6e1b\u5c11$0.05\u7684\u6bd4\u7387\u8a08\u7b97\u3002<\/li>\n
    • \u5c0d\u65bc\u61c9\u7a05\u6536\u5165\u5728$ 45,000\u5230$ 66,667\u4e4b\u9593\u7684\u7d0d\u7a05\u4eba\uff0c\u5c07\u6309\u7167\u6536\u5165\u6bcf\u589e\u52a0$1\u6e1b\u5c11LITO\u6e1b\u5c11$0.015\u7684\u6bd4\u7387\u8a08\u7b97\u3002<\/li>\n<\/ul>\n

      \"\"<\/p>\n

      Low-and-Middle-Income Tax Offset (LAMITO)\u6700\u9ad8$1,080\u7684\u7a05\u52d9\u62b5\u6263\u7684\u5c07\u7e7c\u7e8c\u9069\u7528\u65bc2021\u8ca1\u5e74\u3002<\/p>\n

      \"\u6fb3\u6d32\u806f\u90a6\u9810\u7b97\u68485\u5927\u7a05\u52d9\u8abf\u6574\u7d30\u5247\"<\/p>\n

      3. \u500b\u4eba\u9000\u7a05 – \u5b78\u7fd2\u8cbb\u7528\u76f8\u95dc\u898f\u5b9a\u8abf\u6574<\/h2>\n

      \u653f\u5e9c\u5ba3\u5e03\uff0c\u5c07\u6703\u54a8\u8a62\u662f\u5426\u4fee\u6539\u73fe\u6709\u95dc\u65bc\u57f9\u8a13\/\u5b78\u7fd2\u8cbb\u7528\u7684\u898f\u5b9a\u3002\u4fee\u6539\u5f8c\uff0c\u5c07\u6703\u5141\u8a31\u500b\u4eba\u767c\u751f\u7684\u76f8\u95dc\u57f9\u8a13\/\u5b78\u7fd2\u8cbb\u7528\u8207\u73fe\u6709\u5de5\u4f5c\u8077\u696d\u4e0d\u76f8\u95dc\u806f\u7684\u53ef\u9032\u884c\u7a05\u52d9\u62b5\u6263\uff0c\u4f8b\u5982\u76f8\u95dc\u57f9\u8a13\u8cbb\u7528\u8207\u672a\u4f86\u53ef\u80fd\u7684\u8077\u696d\u76f8\u95dc\u3002<\/p>\n

      \u00a0<\/p>\n

      4. \u95dc\u65bc\u7956\u6bcd\u623f\u5b89\u6392\uff08Granny flat arrangements\uff09\u7684\u8cc7\u672c\u5229\u5f97\u7a05\uff08CGT\uff09<\/h2>\n

      \u653f\u5e9c\u5c07\u6703\u6709\u91dd\u5c0d\u6027\u7684\u5c0d\u7956\u6bcd\u623f\u76f8\u95dc\u5b89\u6392\u7684\u8cc7\u672c\u5229\u5f97\u7a05\u9032\u884c\u8c41\u514d\u3002\u5728\u7372\u5f97\u7acb\u6cd5\u5f8c\uff0c\u8a72\u898f\u5b9a\u5c07\u6703\u81ea2021\u5e747\u67081\u65e5\u958b\u59cb\u5be6\u65bd\u3002<\/p>\n

      \u00a0<\/p>\n

      5. \u4f01\u696d\u7d0d\u7a05\u4eba\u7684\u7a05\u52d9\u8abf\u6574<\/h2>\n

      5.1 \u8b93\u66f4\u591a\u4e2d\u578b\u4f01\u696d\u7372\u5f97\u7a05\u6536\u512a\u60e0<\/strong><\/h3>\n

      \u653f\u5e9c\u5ba3\u5e03\u5c07\u6703\u64f4\u5927\u91dd\u5c0d\u4e2d\u578b\u4f01\u696d\u7684\u7a05\u6536\u512a\u60e0\uff0c\u91dd\u5c0d\u5e74\u71df\u696d\u984d\u5728$10 million – $50 million\u5340\u9593\u7684\u4f01\u696d\uff0c\u653f\u5e9c\u5c07\u5206\u968e\u6bb5\u64f4\u5927\u7a05\u6536\u512a\u60e0\uff1a<\/p>\n

        \n
      1. \u5f9e2020\u5e747\u67081\u65e5\u8d77\uff0c\u7b26\u5408\u689d\u4ef6\u7684\u4f01\u696d\u5c07\u80fd\u5920\u7acb\u5373\u62b5\u6263\u67d0\u4e9b\u555f\u52d5\u8cbb\u7528\u548c\u67d0\u4e9b\u9810\u652f\u4ed8\u7684\u958b\u652f\u3002<\/li>\n
      2. \u5f9e2021\u5e744\u67081\u65e5\u8d77\uff0c\u7b26\u5408\u689d\u4ef6\u7684\u4f01\u696d\u5411\u54e1\u5de5\u63d0\u4f9b\u505c\u8eca\u4f4d\u548c\u8207\u5de5\u4f5c\u76f8\u95dc\u7684\u4fbf\u651c\u5f0f\u96fb\u5b50\u8a2d\u5099\uff08\u4f8b\u5982\u96fb\u8a71\u6216\u7b46\u8a18\u672c\u96fb\u8166\uff09\u5c07\u6703\u8c41\u514dFBT\uff08\u54e1\u5de5\u798f\u5229\u7a05\uff09\u3002<\/li>\n
      3. \u5f9e2021\u5e747\u67081\u65e5\u8d77\uff1a<\/li>\n<\/ol>\n
          \n
        • \u7b26\u5408\u689d\u4ef6\u7684\u4f01\u696d\u5c07\u80fd\u5920\u4f7f\u7528simplified trading stock rules\uff08\u7c21\u5316\u7684\u5eab\u5b58\u6703\u8a08\u6e96\u5247\uff09\uff0c\u6839\u64daGDP\u8abf\u6574\u5f8c\u7684\u7a05\u984d\u5411\u4f01\u696d\u6536\u53d6PAYG Instalments\uff0c\u4e26\u5c0d\u5408\u683c\u5546\u54c1\u6bcf\u6708\u8655\u7406\u76f8\u95dc\u7a05\u91d1\u3002<\/li>\n
        • \u7b26\u5408\u8cc7\u683c\u7684\u4f01\u696d\u53ef\u7372\u5f97\u5169\u5e74\u7684\u4fee\u6b63\u671f\uff08Amendment period\uff09\u5c0d\u5e74\u5ea6\u6240\u5f97\u7a05\u9032\u884c\u8abf\u6574\u3002<\/li>\n
        • ATO\u5c07\u6703\u5411\u5e74\u71df\u696d\u984d\u4f4e\u65bc$50 million\u7684\u4f01\u696d\u63d0\u4f9b\u7c21\u5316\u7248\u7684GST\u6703\u8a08\u5165\u8cec\u65b9\u6cd5\u3002<\/li>\n<\/ul>\n

          5.2 JobMaker Hiring Credit<\/strong><\/h3>\n

          \u5c07\u5f15\u5165JobMaker Hiring Credit\uff0c\u4ee5\u9f13\u52f5\u4f01\u696d\u96c7\u7528\u66f4\u591a\u7684\u5e74\u8f15\u6c42\u8077\u8005\u3002<\/p>\n

          2020\u5e7410\u67087\u65e5\u8d77\uff0c\u6bcf\u591a\u96c7\u50ad\u4e00\u4f4d\u7b26\u5408\u689d\u4ef6\u7684\u54e1\u5de5\uff0c\u7b26\u5408\u689d\u4ef6\u7684\u96c7\u4e3b\u5c07\u6703\u7372\u5f97\u76f8\u61c9\u7684\u88dc\u52a9\uff1a<\/p>\n

            \n
          • \u96c7\u7528\u5e74\u9f61\u572816\u81f329\u6b72\u4e4b\u9593\u7b26\u5408\u689d\u4ef6\u7684\u54e1\u5de5\uff0c\u6bcf\u5468\u53ef\u7372\u5f97$200\u7684\u88dc\u8cbc\uff1b<\/li>\n
          • \u96c7\u7528\u5e74\u9f61\u572830\u81f335\u6b72\u4e4b\u9593\u7b26\u5408\u689d\u4ef6\u7684\u54e1\u5de5\uff0c\u6bcf\u5468\u53ef\u7372\u5f97$100\u7684\u88dc\u8cbc\u3002<\/li>\n<\/ul>\n

            \u81ea\u65b0\u8077\u4f4d\u5275\u5efa\u4e4b\u65e5\u81f32021\u5e7410\u67086\u65e5\uff0c\u5275\u9020\u7684\u65b0\u8077\u4f4d\u6700\u591a\u53ef\u7372\u5f9712\u500b\u6708\u7684\u88dc\u8cbc\u3002<\/p>\n

            \u5f9e2021\u5e742\u67081\u65e5\u8d77\uff0c\u96c7\u4e3b\u5c07\u6309\u5b63\u5ea6\u5411ATO\u7533\u5831\u3002<\/p>\n

            \u6bcf\u500b\u65b0\u8077\u4f4d\u7684\u88dc\u52a9\u4e0a\u9650\u70ba$10,400\uff0c\u7e3d\u88dc\u52a9\u984d\u4e0d\u80fd\u8d85\u904e\u9019\u671f\u9593\u5de5\u8cc7\u7684\u589e\u52a0\u984d\u3002<\/p>\n

            \u7b26\u5408\u689d\u4ef6\u7684\u54e1\u5de5<\/strong><\/p>\n