{"id":7995,"date":"2020-10-01T12:39:15","date_gmt":"2020-10-01T02:39:15","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/jobkeeper-extension-%e6%9b%bf%e4%bb%a3%e6%b5%8b%e8%af%95\/"},"modified":"2024-11-05T18:04:02","modified_gmt":"2024-11-05T07:04:02","slug":"jobkeeper-extension-%e6%9b%bf%e4%bb%a3%e6%b8%ac%e8%a9%a6","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/jobkeeper-extension-%e6%9b%bf%e4%bb%a3%e6%b8%ac%e8%a9%a6\/","title":{"rendered":"JobKeeper Extension &#8211; \u66ff\u4ee3\u6e2c\u8a66"},"content":{"rendered":"<h2><strong>ATO\u66f4\u65b0JobKeeper Extension \u66ff\u4ee3\u6e2c\u8a66\uff08Alternative Test\uff09<\/strong><\/h2>\n<p>ATO\u65bc\u8fd1\u65e5\u66f4\u65b0\u4e86JobKeeper\u66ff\u4ee3\u6e2c\u8a66\u7684\u8981\u6c42\uff0c<a href=\"https:\/\/www.legislation.gov.au\/Details\/F2020L01200\" target=\"_blank\" rel=\"noopener\">Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules (No. 2)<\/a> \u65bc2020 9\u670822\u65e5\u6b63\u5f0f\u751f\u6548\u3002<\/p>\n<h3><strong>Basic Test:<\/strong><\/h3>\n<ul>\n<li>\u7533\u8acb2020\u5e749\u670828\u65e5 \u2013 2021\u5e741\u67083\u65e5\u671f\u9593JobKeeper Extension Payment\uff0c\u8981\u6c42\u5c072020\u5e747-9\u6708\u5be6\u969bGST\u71df\u696d\u984d\u8207\u53bb\u5e74\u540c\u671f\uff082019\u5e747-9\u6708\uff09\u9032\u884c\u5c0d\u6bd4\u3002<\/li>\n<li>\u7533\u8acb2021\u5e741\u67084\u65e5 \u2013 2021\u5e743\u670828\u65e5\u671f\u9593JobKeeper extension Payment\uff0c\u8981\u6c42\u5c072020\u5e7410-12\u6708\u5be6\u969bGST\u71df\u696d\u984d\u53bb\u5e74\u540c\u671f\uff082019\u5e7410-12\u6708\uff09\u9032\u884c\u5c0d\u6bd4\u3002<\/li>\n<\/ul>\n<p>\u8a3b\uff1aGST\u71df\u696d\u984d\u5305\u542b\u67d0\u4e9bGST-Free\u6536\u5165\uff0c\u4f46\u4e0d\u5305\u542b\u653f\u5e9c\u63d0\u4f9b\u7684\u88dc\u52a9\u3002<\/p>\n<p><strong>\u53ea\u6709\u7576\u57fa\u672c\u6e2c\u8a66\uff08Basic Test\uff09\u7684\u689d\u4ef6\u4e0d\u9069\u5408\u7684\u60c5\u6cc1\u4e0b\uff0c\u624d\u80fd\u5c0b\u6c42\u4f7f\u7528\u66ff\u4ee3\u6e2c\u8a66\u3002\u5176\u4f7f\u7528\u7684\u4e3b\u8981\u539f\u5247\u662f\u7528\u4e0d\u540c\u7684\u65b9\u6cd5\u898f\u5b9a\u201c\u5c0d\u6bd4\u6642\u9593\u6bb5\u201d\u3002\u4e0d\u540c\u7684\u60c5\u6cc1\u9069\u7528\u4e0d\u540c\u985e\u5225\u7684\u6e2c\u8a66\u3002ATO\u516c\u5e03\u7684\u898f\u5b9a\u63d0\u4f9b\u4e867\u7a2e\u9069\u7528\u689d\u4ef6\u3002<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7996\" title=\"JobKeeper Extension - \u66ff\u4ee3\u6d4b\u8bd5\uff08Alternative Test)\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201001121203.jpg\" alt=\"JobKeeper Extension - \u66ff\u4ee3\u6e2c\u8a66\uff08Alternative Test)\" width=\"855\" height=\"570\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201001121203.jpg 1280w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201001121203-300x200.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201001121203-1024x682.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/10\/WeChat-Image_20201001121203-768x512.jpg 768w\" sizes=\"auto, (max-width: 855px) 100vw, 855px\" \/><\/p>\n<h3><strong>\u751f\u610f\u65bc10\u67081\u65e5\uff08\u542b\u7576\u65e5\uff09\u958b\u59cb\u7d93\u71df\uff1a<\/strong><\/h3>\n<p>\u7531\u65bc\u7121\u6cd5\u4f7f\u75282019\u5e749\u6708\u5b63\u5ea6\u7684\u6578\u64da\u82072020\u5e749\u6708\u5b63\u5ea6\u7684\u6578\u64da\u9032\u884c\u5c0d\u6bd4\uff0c\u5247\u751f\u610f\u53ef\u4f7f\u7528\u9019\u500b\u66ff\u4ee3\u6e2c\u8a66\u3002\u8a72\u7a2e\u60c5\u6cc1\u4e0b\u53c8\u5206\u70ba\u5169\u7a2e\u60c5\u6cc1\u9032\u884c\u904b\u7b97\uff1a<\/p>\n<p>\u66ff\u4ee3\u6e2c\u8a661a\uff1a\u751f\u610f\u65bc2020\u5e742\u67081\u65e5\uff08\u4e0d\u542b\u7576\u65e5\uff09\u4e4b\u524d\u958b\u59cb\u904b\u71df<br \/>\n\u66ff\u4ee3\u6e2c\u8a661b\uff1a\u751f\u610f\u65bc2020\u5e742\u67081\u65e5\uff08\u542b\u7576\u65e5\uff09\u4e4b\u5f8c\uff0c\u4f46\u662f\u65bc3\u67081\u65e5\u524d\u958b\u59cb\u904b\u71df\u3002<\/p>\n<p>\u66ff\u4ee3\u6e2c\u8a661a\uff1a\u81ea\u751f\u610f\u958b\u59cb\u904b\u71df\u8d77\uff0c\u4f7f\u7528\u6574\u6708\u7684GST\u71df\u696d\u984d\u6578\u64da\u8a08\u7b97\u6bcf\u6708\u5e73\u5747GST\u71df\u696d\u984d\uff08average monthly current GST turnover\uff09\u518d\u4e58\u4ee53\uff0c\u5f97\u51fa\u5c0d\u6bd4\u6578\u64da\u4e26\u82072020\u5e749\u6708\u5b63\u5ea6\u9032\u884c\u5c0d\u6bd4\u3002<\/p>\n<p>\u8209\u4f8b\uff1aJohn\u65bc2020\u5e7410\u670815\u65e5\u958b\u59cb\u81ea\u5df1\u7684\u751f\u610f\uff0c\u4ed6\u53ef\u4ee5\u4f7f\u752811\u6708\uff0c12\u6708\uff0c1\u6708\u4ee5\u53ca2\u6708\u4e4b\u548c\uff0810\u6708\u4efd\u7684GST\u71df\u696d\u984d\u4e0d\u8a08\u5165\uff09\u9664\u4ee54\u5f97\u51fa\u5e73\u5747GST\u71df\u696d\u984d\uff0c\u518d\u4e58\u4ee53\uff0c\u5f97\u51fa3\u500b\u6708\u7684GST\u71df\u696d\u984d\uff0c\u4e26\u4f7f\u7528\u9019\u500b\u6578\u64da\u82072020\u5e749\u6708\u7533\u5831\u7684GST\u71df\u696d\u984d\u9032\u884c\u5c0d\u6bd4\u3002\u5982\u679c\u6eff\u8db3\u4e0b\u964d30%\u7684\u8981\u6c42\uff08\u4e2d\u5c0f\u751f\u610f\uff09\uff0c\u5247\u751f\u610f\u7b26\u5408\u7533\u8acbJobKeeper Extension\u7684\u8981\u6c42\u3002<\/p>\n<p>\u66ff\u4ee3\u6e2c\u8a661b\uff1a\u81ea\u751f\u610f\u958b\u59cb\u904b\u71df\u671f\uff0c\u4f7f\u7528\u7d93\u71df\u5929\u6578\u7684GST\u71df\u696d\u984d\u6578\u64da\u8a08\u7b97\u6bcf\u6708\u5e73\u5747GST\u71df\u696d\u984d\uff0c\u518d\u4e58\u4ee53\uff0c\u5f97\u51fa\u5c0d\u6bd4\u6578\u64da\u82072020\u5e749\u6708\u5b63\u5ea6\u9032\u884c\u5c0d\u6bd4\u3002<\/p>\n<p>\u8209\u4f8b\uff1aJohn\u65bc2020\u5e742\u670817\u65e5\u958b\u59cb\u904b\u71df\u81ea\u5df1\u7684\u751f\u610f\uff0c\u4ed6\u4f7f\u752817\u865f-29\u865f\u7684GST\u71df\u696d\u984d\u4e4b\u548c\u518d\u9664\u4ee513\uff0817\u865f\u523029\u865f\u7684\u5929\u6578\uff09\uff0c\u518d\u4e58\u4ee52\u6708\u4efd\u7684\u7e3d\u5929\u657829\uff0c\u5f97\u51fa\u5e73\u5747\u6bcf\u6708GST\u71df\u696d\u984d\u3002\u518d\u7528\u5e73\u5747\u6bcf\u6708GST\u71df\u696d\u4e58\u4ee53\u5f97\u52303\u500b\u6708\u7684GST\u71df\u696d\uff0c\u4e26\u4f7f\u7528\u9019\u500b\u6578\u64da\u82072020\u5e749\u6708\u7533\u5831\u7684GST\u71df\u696d\u984d\u9032\u884c\u5c0d\u6bd4\u3002\u5982\u679c\u6eff\u8db3\u4e0b\u964d30%\u7684\u8981\u6c42\uff08\u4e2d\u5c0f\u751f\u610f\uff09\uff0c\u5247\u751f\u610f\u7b26\u5408\u7533\u8acbJobKeeper Extension\u7684\u8981\u6c42\u3002<\/p>\n<p>\u66ff\u4ee3\u6e2c\u8a662\uff1a\u5982\u679c\u751f\u610f\u81ea2019\u5e7410\u67081\u65e5 \u2013 2019\u5e7412\u67081\u65e5\u4e4b\u9593\u958b\u59cb\u71df\u904b\uff0c\u53ef\u9078\u64c7\u4f7f\u7528\u66ff\u4ee3\u6e2c\u8a662\u3002\u65e2\u4f7f\u752812\u6708\uff0c1\u6708\u548c2\u6708\u7684GST\u71df\u696d\u984d\u5c0d\u6bd4\uff0c2020\u5e749\u6708\u621612\u6708\u5b63\u5ea6\u3002\u5982\u679c\u6eff\u8db3\u4e0b\u964d30%\u7684\u8981\u6c42\uff08\u4e2d\u5c0f\u751f\u610f\uff09\uff0c\u5247\u751f\u610f\u7b26\u5408\u7533\u8acbJobKeeper Extension\u7684\u8981\u6c42\u3002<\/p>\n<p>\u65bc2019\u5e7410\u67081\u65e5\u81f312\u67081\u65e5\u4e4b\u9593\u958b\u59cb\u904b\u71df\u7684\u4f01\u696d\u4e3b\uff0c\u53ef\u9078\u64c7\u4f7f\u7528\u66ff\u4ee3\u6e2c\u8a661a\u6216\u66ff\u4ee3\u6e2c\u8a662\u3002<\/p>\n<h3><strong>\u5176\u4ed6\u60c5\u6cc1\u7684\u66ff\u4ee3\u6e2c\u8a66\u5305\u62ec\uff1a<\/strong><\/h3>\n<p>a) \u6536\u8cfc\/\u51fa\u552e\u5c0e\u81f4GST\u71df\u696d\u984d\u8b8a\u5316<\/p>\n<p>b)\u00a0\u91cd\u7d44\u5c0e\u81f4GST\u71df\u696d\u984d\u8b8a\u5316<\/p>\n<p>c) GST\u71df\u696d\u984d\u5927\u5e45\u5ea6\u589e\u52a0\u7684<\/p>\n<p>d)\u00a0\u53d7\u5230\u5e79\u65f1\uff0c\u5c71\u706b\u6216\u5176\u4ed6\u985e\u578b\u7684\u81ea\u7136\u707d\u5bb3\u5f71\u97ff<\/p>\n<p>e)\u00a0\u71df\u696d\u984d\u6536\u5165\u60c5\u6cc1\u4e0d\u898f\u5f8b<\/p>\n<p>f) Sole trader\u6216\u5c0f\u578bpartnership\u7531\u65bc\u53d7\u50b7\uff0c\u5e36\u75c5\u6216\u8acb\u5047\u5c0e\u81f4GST\u71df\u696d\u984d\u53d7\u5230\u5f71\u97ff<\/p>\n<p>\u5982\u679c\u5c0d\u65bc\u4ee5\u4e0a\u8a08\u7b97\u65b9\u6cd5\u6709\u7591\u554f\uff0c\u53ef\u6383\u4e0b\u65b9\u4e8c\u7dad\u78bc\u806f\u7cfb\u6211\u5011\u3002<\/p>\n<h3><strong>\u9700\u8981\u8a3b\u610f\u7684\u65b9\u9762\uff1a<\/strong><\/h3>\n<ol>\n<li>\u8a08\u7b97GST\u71df\u696d\u984d\u6642\uff0c\u90e8\u5206\u6536\u5165\/\u91d1\u984d\u4e0d\u8a08\u5165\u8a08\u7b97\uff0c\u4f8b\u5982GST\uff0c\u9280\u884c\u5229\u606f\u7b49\uff1b<\/li>\n<li>ATO\u8981\u6c42\u4f7f\u7528BAS\u7533\u5831\u57fa\u6e96\u4f86\u5224\u5b9a\u4f55\u6642GST\u7b97\u4f5c\u5165\u8cec\uff0c\u4e26\u8a08\u5165GST\u71df\u696d\u984d\u7684\u8a08\u7b97\u3002\u8209\u4f8b\uff1a\u4f7f\u7528\u6536\u4ed8\u5be6\u73fe\u88fd\uff08Cash Basis\uff09\u7533\u5831\u5b63\u5ea6BAS\uff0c\u90a3\u9ebd\u5728\u8a08\u7b97GST\u71df\u696d\u984d\u6642\uff0c\u540c\u6a23\u4f7f\u7528\u6536\u4ed8\u5be6\u73fe\u88fd\u7d71\u8a08\u71df\u696d\u984d\u3002<\/li>\n<\/ol>\n<h2><\/h2>\n<h2><strong>\u7de8\u8005\u8a9e\uff1a<\/strong><\/h2>\n<p>\u75ab\u60c5\u5c0d\u65bc\u90e8\u5206\u884c\u696d\u7684\u6536\u5165\u5f71\u97ff\u662f\u5de8\u5927\u7684\uff0cJobKeeper Extension\u653f\u7b56\u7684\u63a8\u51fa\u53ef\u5e6b\u52a9\u90e8\u5206\u53d7\u6b64\u5f71\u97ff\u7684\u96c7\u4e3b\u964d\u4f4e\u4eba\u54e1\u90e8\u5206\u7684\u958b\u652f\u3002\u5728\u7533\u8acb\u6642\u9700\u8981\u8a3b\u610f\u751f\u610f\u5404\u9805\u7b26\u5408\u5176\u8981\u6c42\uff0c\u7279\u5225\u662f\u6642\u9593\u9ede\u7684\u8981\u6c42\uff0c\u540c\u6642\u9084\u9700\u8981\u78ba\u4fdd\u54e1\u5de5\u4ee5\u53caWorking Director\u4e5f\u7b26\u5408\u7533\u8acb\u8981\u6c42\u3002<\/p>\n<p>\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u95dc\u8cc7\u6599\uff1a<a href=\"https:\/\/www.ato.gov.au\/General\/JobKeeper-Payment\/In-detail\/Actual-decline-in-turnover-test\/?anchor=Alternativeturnovertest#Alternativeturnovertest\" target=\"_blank\" rel=\"noopener\">QC 63698<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ATO\u4e8e\u8fd1\u65e5\u66f4\u65b0\u4e86JobKeeper Extension\u66ff\u4ee3\u6d4b\u8bd5\u7684\u8981\u6c42\uff0c\u76f8\u5173\u6cd5\u89c4\u4e5f\u4e8e2020\u5e749\u670822\u65e5\u6b63\u5f0f\u751f\u6548\u3002<\/p>\n","protected":false},"author":18,"featured_media":7996,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1697],"tags":[1524,1525],"class_list":["post-7995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1697","tag-jobkeeper-2-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\/7995","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\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=7995"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/7995\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/7996"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=7995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=7995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=7995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}