{"id":8204,"date":"2020-04-24T05:33:15","date_gmt":"2020-04-23T19:33:15","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/jobkeeper-payment-scheme%e8%90%a5%e4%b8%9a%e9%a2%9d%e4%b8%8b%e9%99%8d%e6%b5%8b%e8%af%95\/"},"modified":"2024-11-05T18:04:37","modified_gmt":"2024-11-05T07:04:37","slug":"jobkeeper-payment-scheme%e7%87%9f%e6%a5%ad%e9%a1%8d%e4%b8%8b%e9%99%8d%e6%b8%ac%e8%a9%a6","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/jobkeeper-payment-scheme%e7%87%9f%e6%a5%ad%e9%a1%8d%e4%b8%8b%e9%99%8d%e6%b8%ac%e8%a9%a6\/","title":{"rendered":"Jobkeeper Payment Scheme\u71df\u696d\u984d\u4e0b\u964d\u6e2c\u8a66"},"content":{"rendered":"

\u5f31\u5c0f\u548c\u7121\u77e5\uff0c<\/em><\/span><\/span><\/p>\n

\u4e0d\u662f\u751f\u5b58\u7684\u969c\u7919\uff0c
\n<\/em><\/span><\/span><\/p>\n

\u50b2\u6162\u624d\u662f\u3002<\/em><\/span><\/span><\/p>\n

\u2014\u2014\u5289\u6148\u6b23\u300a\u4e09\u9ad4\u300b<\/span><\/em><\/span><\/p>\n

\n

\u5f88\u591a\u4f01\u696d\u53ef\u4ee5\u4f7f\u7528\u66ff\u4ee3\u6e2c\u8a66\u4f86\u8a08\u7b97\u71df\u696d\u984d\u4e0b\u964d\u7684\u6578\u64da<\/p>\n

Jobkeeper Payment Scheme \u8a3b\u518a\u5f9e\u672c\u5468\u4e00(4\u670820\u65e5)\u958b\u555f\uff0c\u53d7\u5230\u4e86\u5f88\u591a\u4e2d\u5c0f\u751f\u610f\u4e3b\u7684\u95dc\u8a3b\uff0c\u7b26\u5408\u689d\u4ef6\u96c7\u4e3b\u6216\u4e2d\u5c0f\u751f\u610f\u4e3b\u53ef\u4ee5\u5728Business Portal\u6216\u53ef\u4ee5\u5728\u6703\u8a08\u5e2b\u7684\u5e6b\u52a9\u4e0b\u5b8c\u6210\u8a3b\u518a\u3002<\/p>\n

\u7533\u8acbJobkeeper\u7684\u4e3b\u8981\u6d41\u7a0b\u662f\uff1a<\/span><\/strong><\/h2>\n
    \n
  1. Enrolment\u00a0\uff0820th April to 30th April \uff09<\/strong><\/li>\n
  2. Notify your employees you intend to claim jobkeeper payment on their behalf \uff0820th April to 30th April\u00a0\uff09<\/strong><\/li>\n
  3. Pay eligible employees at least $1,500 per fortnight for the month of April before 30 April 2020<\/strong><\/li>\n
  4. Apply for the Jobkeeper payment from 4th May<\/strong><\/li>\n
  5. Complete monthly review<\/li>\n<\/ol>\n

    Jobkkeeper Payment Scheme \u5c0d\u4e2d\u5c0f\u751f\u610f\u96c7\u4e3b\u7684\u8981\u6c42\u4e4b\u4e00\u662f\u540c\u6bd4\u71df\u696d\u984d\u4e0b\u964d30% \uff0830% fall in GST turnover\uff09\u3002<\/p>\n

    \u5728\u65e9\u671f\u516c\u5e03\u7684\u57f7\u884c\u7d30\u5247\u4e2d\u7a05\u52d9\u5c40\u898f\u5b9a\u6bd4\u8f03\u7684\u5340\u9593\u5982\u4e0b\uff1a<\/p>\n

    March 2020 \u5c0d\u6bd4 March 2019<\/p>\n

    April 2020 \u5c0d\u6bd4 April 2019<\/p>\n

    May 2020 \u5c0d\u6bd4 May 2019<\/p>\n

    June 2020 \u5c0d\u6bd4 June 2019<\/p>\n

    July 2020 \u5c0d\u6bd4 July 2019<\/p>\n

    August 2020 \u5c0d\u6bd4 August 2019<\/p>\n

    September 2020 \u5c0d\u6bd4 September 2019<\/p>\n

    April to June 2020 \u5c0d\u6bd4 April to June 2019<\/p>\n

    July to September 2020 \u5c0d\u6bd4 July to September 2019<\/p>\n

    \u4ee5\u4e0a\u5c0d\u6bd4\u7684\u65b9\u6cd5\u70baBasic Test.<\/strong><\/p>\n

    ATO\u5728\u8fd1\u671f\u66f4\u65b0\u4e86\u653f\u7b56\u57f7\u884c\u7684\u65b9\u6cd5\uff0c\u4f7f\u5f97\u66f4\u591a\u7684\u4e2d\u5c0f\u96c7\u4e3b\u53ef\u4ee5\u6eff\u8db3\u71df\u696d\u984d\u4e0b\u964d\u6e2c\u8a66\u7684\u8981\u6c42<\/strong>\u3002<\/p>\n

    \u66f4\u65b0\u7684\u898f\u5247\u660e\u78ba\u4e86\u5c0d\u65bc\u75ab\u60c5\u524d\u81ea\u7136\u589e\u9577\u5feb\u901f\u7684\u4f01\u696d\u3001\u500b\u9ad4\u7d93\u71df\u8005(Sole trader)\u3001\u592b\u59bb\u7d50\u69cb\u7684\u516c\u53f8\uff08Business owner\u6c92\u6709\u5728\u516c\u53f8\u9818\u53d6\u5de5\u8cc7\uff09\u7b49\u60c5\u6cc1\u7684\u7533\u8acb\u8981\u6c42\u3002<\/p>\n

    \u653f\u7b56\u57f7\u884c\u7d30\u5247\u540c\u6642\u660e\u78ba\u4e86\u4f7f\u7528\u6536\u4ed8\u5be6\u73fe\u88fd\uff08Cash Basis\uff09\u7533\u5831GST\u7684\u4f01\u696d\u53ef\u4ee5\u6839\u64da\u81ea\u8eab\u60c5\u6cc1\u9078\u64c7\u6b0a\u8cac\u767c\u751f\u88fd\uff08Accrual basis )\u6216\u8005\u6536\u4ed8\u5be6\u73fe\u88fd(Cash basis) \u8a08\u7b97\u71df\u696d\u984d\u4e0b\u964d\u6bd4\u4f8b\u3002<\/p>\n

    \u66f4\u65b0\u904e\u7684\u8a08\u7b97\u65b9\u5f0f\uff08Alternative test\uff09\u53ef\u4ee5\u8b93\u4f7f\u7528Basic Test \u4e2d\u7121\u6cd5\u6eff\u8db3\u71df\u696d\u984d\u4e0b\u964d\u8981\u6c42\u7684\u4f01\u696d\u91cd\u65b0\u7372\u5f97\u7533\u8acbJobkeeper Payment\u7684\u8cc7\u683c<\/strong>\u3002<\/p>\n

    Example 1<\/strong><\/p>\n

    WeAreAccountants Pty Ltd \u6210\u7acb\u65bc2019\u5e7411\u67081\u65e5\u3002\u56e0\u70ba\u75ab\u60c5\u7684\u5f71\u97ff2020\u5e743\u6708\u958b\u59cb\u71df\u696d\u984d\u958b\u59cb\u4e0b\u6ed1\u3002\u6309\u7167Basic test\u7684\u65b9\u6cd5\uff0c \u56e0\u70ba\u6210\u7acb\u65e5\u671f\u8f03\u665aWeAreAccountants Pty Ltd\u516c\u53f8\u7121\u6cd5\u6eff\u8db3\u4efb\u4f55\u4e00\u500b\u5c0d\u6bd4\u689d\u4ef6\u3002Alternative test\u63d0\u4f9b\u4e86\u6cd5\u7406\u4f9d\u64da\u53ef\u80fd\u8b93\u6b64\u516c\u53f8\u901a\u904e\u71df\u696d\u984d\u4e0b\u964d\u7684\u689d\u4ef6\u3002<\/p>\n

    Example 2<\/strong><\/p>\n

    SuperMario Pty Ltd \u662f\u4e00\u5bb6\u6210\u7acb\u65bc2009\u5e74\u7684\u4e9e\u6d32\u8d85\u5e02\u3002\u6210\u7acb\u671f\u9593\u71df\u696d\u984d\u4e00\u76f4\u4fdd\u6301\u7a69\u5b9a\u589e\u9577\u3002\u56e0\u70ba\u75ab\u60c5\u7684\u5f71\u97ff\u5f9e2020\u5e743\u6708\u958b\u59cb\u71df\u696d\u984d\u958b\u59cb\u4e0b\u964d\u3002\u56e0\u70ba\u81ea\u7136\u589e\u9577\u7684\u539f\u56e0\uff0c3\u6708\u548c4\u6708\u7684\u71df\u696d\u984d\u8207\u53bb\u5e74\u540c\u671f\u6bd4\u8f03\u4e26\u6c92\u6709\u4e0b\u964d\u8d85\u904e30%\u3002\u6309\u7167Basic Test\u7684\u6e2c\u7b97\u65b9\u5f0f\u516c\u53f8\u4e0d\u7b26\u5408Jobkeeper\u71df\u696d\u984d\u4e0b\u964d\u7684\u8981\u6c42\u3002SuperMario Pty Ltd\u53ef\u4ee5\u6309\u7167Alternative Test\u7684\u65b9\u5f0f\u8a08\u7b97\u71df\u696d\u984d\u4e0b\u964d\u6bd4\u4f8b\u3002Alternative Test\u7684\u65b9\u6cd5\u8003\u616e\u5230\u4e86\u73fe\u5be6\u60c5\u6cc1\u4e0b\u516c\u53f8\u81ea\u7136\u589e\u9577\u7684\u56e0\u7d20\u3002<\/p>\n

    \u7a05\u52d9\u5c40\u6703\u6839\u64da\u5404\u9805\u7a05\u52d9\u7533\u5831\u6bd4\u5982\u5e74\u5ea6\u7a05\u52d9\u5831\u8868\uff0c\u5b63\u5ea6\u5831\u8868\uff0cSTP\u7533\u5831\u7b49\u5be9\u6838\u96c7\u4e3b\u662f\u5426\u7b26\u5408Jobkeeper Payment Scheme\u7684\u8981\u6c42\u3002\u5728\u9818\u53d6Jobkeeper Payment \u7684\u904e\u7a0b\u4e2d\u5982\u679c\u6c92\u6709\u5b8c\u5584\u5176\u4ed6\u7533\u5831\u8981\u6c42\u53ef\u80fd\u6703\u88ab\u53d6\u6d88\u5f8c\u7e8c\u8cc7\u683c\u3002<\/p>\n

    \u5353\u8aa0\u7acb\u548c\u53ef\u4ee5\u5e6b\u52a9\u60a8<\/strong><\/p>\n

    \u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5be6\u6642\u95dc\u8a3b\u653f\u7b56\u66f4\u65b0\uff0c\u8b93\u6211\u5011\u7684\u5ba2\u6236\u5373\u6642\u4e86\u89e3\u6700\u65b0\u8cc7\u8a0a\u3002\u6211\u5011\u5c08\u696d\u7684\u6703\u8a08\u5718\u968a\u70ba\u5ba2\u6236\u5206\u6790\u6bcf\u4e00\u9805\u653f\u7b56\u7684\u5be6\u65bd\u722d\u53d6\u5230\u6700\u5927\u7684\u653f\u5e9c\u798f\u5229\u3002<\/strong><\/p>\n

    \u6211\u5011\u63d0\u4f9b\u7d30\u81f4\u7684\u7a05\u52d9\u7533\u5831\u670d\u52d9\u5354\u52a9\u60a8\u5b8c\u6210\u516c\u53f8\u7684\u8ca1\u52d9\u7a05\u52d9\u7533\u5831\u7fa9\u52d9\u3002\u00a0<\/strong><\/p>\n

    \u5353\u8aa0\u7acb\u548c\u5718\u968a\u7aed\u8aa0\u70ba\u5ba2\u6236\u63d0\u4f9b\u6e96\u78ba\u9ad8\u6548\u7684\u5c08\u696d\u670d\u52d9\u3002\u5728\u60a8\u78ba\u8a8d\u6388\u6b0a\u7684\u6642\u5019\uff0c\u6211\u5011\u63d0\u4f9bJobkeeper Payment Scheme\u7684\u6703\u8a08\u8cbb\u7528\u5831\u50f9\u3002\u8b93\u60a8\u5c0d\u8ca1\u52d9\u8cbb\u7528\u6709\u6e05\u6670\u7684\u9810\u7b97\u3002<\/strong><\/p>\n

    \u5c0d\u653f\u7b56\/\u7a05\u6cd5\u7684\u6e96\u78ba\u7406\u89e3\uff0c\u5be6\u6642\u8ddf\u8e64\u4ee5\u53ca\u7814\u8b80\u662f \u6fb3\u6d32\u8ca1\u7a05\u89c0\u5bdf<\/strong> \u4e00\u76f4\u79c9\u627f\u7684\u7406\u5ff5\uff0c\u6211\u5011\u53ea\u4f7f\u7528\u7b2c\u4e00\u624b\u8cc7\u8a0a\u9032\u884c\u5206\u6790\u53ca\u89e3\u8b80\uff0c\u4f86\u6e90\u5305\u62ec\uff08\u4f46\u4e0d\u9650\u65bc\uff09\uff1aATO\uff0c\u6fb3\u5927\u5229\u4e9e\u8b70\u6703\u5b98\u65b9\u7db2\u7ad9\uff0c\u6fb3\u5927\u5229\u4e9eTreasury\u5b98\u7db2\uff0cBusiness Australia\uff0c\u6b0a\u5a01\u7a05\u6cd5\u6578\u64da\u5eab\uff0cChartered Accountant\u5b98\u7db2\u4ee5\u53ca\u5dde\u653f\u5e9c\u5b98\u7db2\u7b49\u3002<\/p>\n

    \u5728\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\uff0c\u6211\u5011\u5e0c\u671b\u901a\u904e\u4e86\u89e3\u5ba2\u6236\uff0c\u5e6b\u52a9\u5ba2\u6236\u6574\u5408\u4e0d\u540c\u65b9\u9762\u7684\u8ca1\u7a05\u8cc7\u6e90\uff0c\u5f9e\u806f\u90a6\u653f\u5e9c\u653f\u7b56\/\u88dc\u52a9\uff0c\u7a05\u52d9\u6cd5\u898f\uff0c\u5230\u5dde\u653f\u5e9c\u6276\u6301\u8a08\u5283\uff0c\u88dc\u52a9\u4ee5\u53ca\u7a05\u6536\u653f\u7b56\uff0c\u518d\u5230\u884c\u696d\u5177\u9ad4\u88dc\u52a9\uff0c\u8ca1\u7a05\u898f\u5247\uff0c\u7a05\u52d9\u5408\u898f\u7b49\u3002\u6211\u5011\u5e0c\u671b\u901a\u904e\u63d0\u4f9b\u4e0d\u540c\u7dad\u5ea6\u7684\u670d\u52d9\uff0c\u8207\u5ba2\u6236\u5efa\u7acb\u4fe1\u4efb\uff0c\u53c3\u8207\u5230\u5ba2\u6236\u7684\u8ca1\u7a05\u6c7a\u7b56\u4e2d\u53bb\uff0c\u5e6b\u52a9\u5ba2\u6236\u6210\u9577\uff0c\u8207\u5ba2\u6236\u4e00\u540c\u9032\u6b65\u3002<\/p>\n

    \u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u95dc\u8cc7\u6599\u00a0<\/em><\/span><\/span><\/p>\n

    Coronavirus Economic Response Package (Payments and Benefits) Rules 2020<\/em><\/span><\/span><\/a><\/p>\n

    Legislative Instrument Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules 2020<\/em><\/span><\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":18,"featured_media":8205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1696],"tags":[],"class_list":["post-8204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1696","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\/8204","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=8204"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/8204\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/8205"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=8204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=8204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=8204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}