{"id":8208,"date":"2020-04-17T05:19:17","date_gmt":"2020-04-16T19:19:17","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/%e4%b8%aa%e4%ba%ba%e7%a8%8e%e5%8a%a1%e7%b3%bb%e5%88%97-d5-home-office-%e6%8a%b5%e6%89%a3\/"},"modified":"2024-11-05T18:07:15","modified_gmt":"2024-11-05T07:07:15","slug":"%e5%80%8b%e4%ba%ba%e7%a8%85%e5%8b%99%e7%b3%bb%e5%88%97-d5-home-office-%e6%8a%b5%e6%89%a3","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e5%80%8b%e4%ba%ba%e7%a8%85%e5%8b%99%e7%b3%bb%e5%88%97-d5-home-office-%e6%8a%b5%e6%89%a3\/","title":{"rendered":"\u500b\u4eba\u7a05\u52d9\u7cfb\u5217 D5  &#8211; Home Office \u62b5\u6263"},"content":{"rendered":"\n<hr class=\"wp-block-separator\"\/>\n\n\n<div class=\"bpp-post-content\">\n<p>\u7531\u65bc\u75ab\u60c5\u7684\u5f71\u97ff\uff0cWork From Home\u6210\u70ba\u4e86\u5927\u5bb6\u8033\u719f\u80fd\u8a73\u7684\u4e00\u500b\u540d\u8a5e\u3002\u672c\u6587\u5c07\u8a73\u7d30\u8b1b\u89e3\u500b\u4eba\u7a05\u52d9\uff0c\u5728\u5bb6\u5de5\u4f5c\u6642\u53ef\u4ee5\u9032\u884c\u7a05\u52d9\u62b5\u6263\u7684\u8cbb\u7528\uff0c\u4ee5\u53caATO<strong>\u6700\u65b0<\/strong>\u7684\u95dc\u65bcHome Office\u7684\u7a05\u52d9\u62b5\u6263\u653f\u7b56\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-8210 size-large\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/04\/personal-income-tax-1024x683.jpg\" alt=\"\u500b\u4eba\u7a05\u52d9\u7cfb\u5217 D5 \u2013 Home Office \u62b5\u6263\" width=\"1024\" height=\"683\" \/><\/p>\n<h2><span style=\"color: #000000;\">\u9996\u5148\u662f\u500b\u4eba\u6240\u5f97\u7a05\u7a05\u52d9\u62b5\u6263\u6709\u4e09\u500b\u539f\u5247<\/span><\/h2>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: disc;\">\n<li>\u7d0d\u7a05\u4eba\u6700\u7d42\u627f\u64d4\u4e86\u9019\u7b46\u958b\u652f\uff08\u96c7\u4e3b\u5831\u92b7Reimbursement\u7684\u8cbb\u7528\u4e0d\u80fd\u62b5\u6263\uff09\uff1b<\/li>\n<li>\u958b\u652f\u5fc5\u9808\u76f4\u63a5\u548c\u7d0d\u7a05\u4eba\u8cfa\u53d6\u6536\u5165\u76f8\u95dc(Nexus test)\uff1b<\/li>\n<li>\u5fc5\u9808\u4fdd\u7559\u53ef\u8b49\u660e\u8a72\u7b46\u958b\u652f\u7684\u8a18\u9304: \u6bd4\u5982\u767c\u7968\uff0c\u65e5\u8a18\/Working Diary\u7b49\u3002<\/li>\n<\/ul>\n<h2><span style=\"color: #000000;\">\u5e38\u898b\u7684Home Office\u6709\u4ee5\u4e0b\u4e09\u7a2e\u60c5\u6cc1<\/span><\/h2>\n<ol class=\"list-paddingleft-2\" style=\"list-style-type: decimal;\">\n<li>\u5728\u5bb6\u8fa6\u516c\uff0c\u5bb6\u662f\u4e3b\u8981\u7684\u8fa6\u516c\u5834\u6240\uff1b<\/li>\n<li>\u5076\u723e\u9700\u8981\u5728\u5bb6\u8fa6\u516c\uff0c\u5bb6\u4e0d\u662f\u4e3b\u8981\u7684\u8fa6\u516c\u5834\u6240\uff0c\u4f46\u6709\u5c08\u9580\u7684\u8fa6\u516c\u5340\u57df\u4f5c\u70ba\u8fa6\u516c\u5834\u6240\u4f7f\u7528\uff1b<\/li>\n<li>\u5076\u723e\u9700\u8981\u5728\u5bb6\u8fa6\u516c\uff0c\u5bb6\u4e0d\u662f\u4e3b\u8981\u8fa6\u516c\u5834\u6240\uff0c\u4e26\u4e14\u6c92\u6709\u5c08\u9580\u7684\u8fa6\u516c\u5340\u57df\u4f5c\u70ba\u8fa6\u516c\u5834\u6240\u4f7f\u7528\u3002<\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"258\">\u9805\u76ee<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"79\">\u60c5\u6cc11<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"79\">\u60c5\u6cc12<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"76\">\u60c5\u6cc13<\/td>\n<\/tr>\n<tr>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"258\">\u904b\u71df\u958b\u652f\uff08\u96fb\u8cbb\uff0c\u7164\u6c23\u8cbb\u7b49\uff09<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"79\">\u221a<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"79\"><span style=\"text-align: -webkit-center;\">\u221a<\/span><\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"76\">X<\/td>\n<\/tr>\n<tr>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"258\">\u8207\u5de5\u4f5c\u76f8\u95dc\u7684\u7db2\u8cbb\uff0c\u96fb\u8a71\u8cbb<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"79\"><span style=\"text-align: -webkit-center;\">\u221a<\/span><\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"79\"><span style=\"text-align: -webkit-center;\">\u221a<\/span><\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"76\"><span style=\"text-align: -webkit-center;\">\u221a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"258\">\u8207\u5de5\u4f5c\u76f8\u95dc\u7684\u7db2\u8cbb\uff0c\u96fb\u8a71\u8cbb<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"79\"><span style=\"text-align: -webkit-center;\">\u221a<\/span><\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"79\"><span style=\"text-align: -webkit-center;\">\u221a<\/span><\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"76\"><span style=\"text-align: -webkit-center;\">\u221a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"258\">\u96fb\u8166\u7684\u6298\u820a\uff08\u5de5\u4f5c\u7684\u90e8\u5206\uff09<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"79\"><span style=\"text-align: -webkit-center;\">\u221a<\/span><\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"79\"><span style=\"text-align: -webkit-center;\">\u221a<\/span><\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"76\"><span style=\"text-align: -webkit-center;\">\u221a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"258\">\u4f4f\u5b85\u958b\u652f\uff08\u6c34\u8cbb\uff0c\u5e02\u653f\u5ef3\u8cbb\uff0c\u79df\u91d1\uff0c\u623f\u5c4b\u4fdd\u96aa\uff0c\u8cb8\u6b3e\u5229\u606f\u7b49\uff09<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"79\"><span style=\"text-align: -webkit-center;\">\u221a<\/span><\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"79\">X<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"top\" width=\"76\">X<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong><span style=\"color: #000000;\">ATO\u63a5\u53d7\u4e09\u7a2e\u8a08\u7b97\u65b9\u5f0f\uff08\u6839\u64da\u75ab\u60c5\u7684\u5f71\u97ff\uff0c\u4eca\u5e74\u65b0\u589e\u52a0\u4e86\u4e00\u7a2eShortcut method<\/span>\uff09<\/strong><\/h2>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: disc;\">\n<li><strong>\u56fa\u5b9a\u8cbb\u7387: \u4f7f\u7528\u56fa\u5b9a\u768452 cents \u6bcf\u5c0f\u6642\u9032\u884c\u8a08\u7b97<\/strong>\u7d0d\u7a05\u4eba\u9700\u8981\u8a18\u9304\u5be6\u969b\u5728\u5bb6\u5de5\u4f5c\u7684\u6642\u9593\uff08\u4f7f\u7528\u5de5\u4f5c\u65e5\u8a8c\u8a18\u9304\u6700\u5c11\u56db\u5468\u7684\u5728\u5bb6\u5de5\u4f5c\u7684\u6642\u9593\uff09\u3002\u7d0d\u7a05\u4eba\u53ef\u4ee5\u984d\u5916\u55ae\u7368\u7533\u5831\u96fb\u8a71\u8cbb\uff0c\u7db2\u8cbb\uff0c\u96fb\u8166\u8017\u6750(\u4f4e\u65bc$300)\uff0c\u6587\u5177\uff0c\u4ee5\u53caHome Office\u4e2d\u8a2d\u5099\u7684\u6298\u820a(\u55ae\u50f9\u8d85\u904e$300\u7684\u8a2d\u5099\u9700\u8a08\u7b97\u6bcf\u5e74\u7684\u6298\u820a)\u3002\u7d0d\u7a05\u4eba\u9700\u8981\u544a\u77e5\u60a8\u7684\u6703\u8a08\u5e2b\u5176\u4e2d\u7684\u516c\u7528\/\u79c1\u7528\u7684\u6bd4\u4f8b\u4ee5\u4fbf\u8a08\u7b97\u53ef\u62b5\u6263\u7684\u91d1\u984d\u3002<\/li>\n<li><strong>Shortcut Method<\/strong>\u6700\u8fd1\u7531\u65bc\u75ab\u60c5\u7684\u5f71\u97ff\uff0cATO\u91dd\u5c0d\u4eca\u5e74\u9700\u8981\u5728\u5bb6\u5b8c\u6210\u5de5\u4f5c\u4e26\u7522\u751f\u984d\u5916\u8cbb\u7528\u7684\u7684\u4eba\u7fa4\uff0c\u5c07\u56fa\u5b9a\u8cbb\u7387\u81e8\u6642\u63d0\u9ad8\u5230\u4e8680 cents \u6bcf\u5c0f\u6642\uff08\u6709\u6548\u671f\u5f9e2020\u5e743\u67081\u65e5\u81f32020\u5e746\u670830\u65e5\uff09\u3002\u4f46\u662f\u8acb\u8a3b\u610f\uff0c\u4f7f\u7528\u6b64\u65b9\u6cd5\u5f8c\uff0c \u4e0d\u5141\u8a31\u55ae\u7368\u7533\u5831\u96fb\u8a71\u8cbb\uff0c\u7db2\u8cbb\uff0c\u96fb\u8166\u8017\u6750(\u4f4e\u65bc$300)\uff0c\u6587\u5177\uff0c\u4ee5\u53ca\u8a2d\u5099\u7684\u6298\u820a\u3002\u540c\u6642\u7d0d\u7a05\u4eba\u9700\u8981\u66f4\u65b0\u75ab\u60c5\u671f\u9593\u7684\u5de5\u4f5c\u65e5\u8a8c\uff0c\u4ee5\u78ba\u4fdd\u6eff\u8db3ATO\u7684\u7533\u5831\u8981\u6c42\u3002<\/li>\n<li><strong>\u6839\u64da\u5be6\u969b\u958b\u92b7\u7533\u5831<\/strong>\u7d0d\u7a05\u4eba\u4e5f\u53ef\u4ee5\u4f7f\u7528\u5be6\u969b\u958b\u92b7\u7684\u65b9\u5f0f\u9032\u884c\u7533\u5831\uff0c\u4f46\u540c\u6a23\u9700\u8981\u8a18\u9304\u81f3\u5c11\u56db\u5468\u7684\u5de5\u4f5c\u65e5\u8a8c\uff0c\u4e26\u4fdd\u7559\u6240\u6709\u76f8\u61c9\u7968\u64da\u3002\u6703\u8a08\u5e2b\u5c07\u6703\u6839\u64da\u7d0d\u7a05\u4eba\u63d0\u4f9b\u7684\u767c\u7968\u4ee5\u53ca\u5176\u4ed6\u6578\u64da\uff08\u4f8b\u5982\uff0c\u5c08\u9580\u8fa6\u516c\u5340\u57df\u7684\u9762\u7a4d\u8207\u6574\u500b\u623f\u5b50\u7684\u6bd4\u4f8b\uff09\u8a08\u7b97\u53ef\u4ee5\u7533\u5831\u7684\u6578\u984d\u3002<\/li>\n<\/ul>\n<p><strong>\u4eca\u5e74\u7531\u65bcCOVID \u2013 19\u7684\u5f71\u97ff\uff0c\u7533\u5831Home Office\u7684\u4eba\u7fa4\u6703\u589e\u591a\u3002\u8acb\u4e00\u5b9a\u4fdd\u7559\u76f8\u61c9\u7684\u7968\u64da\u53ca\u65e5\u8a8c\uff0c\u4ee5\u78ba\u4fdd\u6e96\u78ba\u548c\u53ca\u6642\u7684\u5b8c\u6210\u500b\u4eba\u6240\u5f97\u7a05\u7533\u5831\u5de5\u4f5c\u3002<\/strong><\/p>\n<p>\u00a0<\/p>\n<h2><span style=\"color: #000000;\"><strong><span style=\"font-size: 20px;\">\u6703\u5f71\u97ff\u5230\u81ea\u4f4f\u623f\u512a\u60e0\u653f\u7b56\u55ce\uff1f<\/span><\/strong><\/span><\/h2>\n<p>\u6839\u64daATO\u7684\u898f\u5b9a\uff0c\u4f7f\u7528\u65b0\u7684Shortcut method\u4e0d\u6703\u5f71\u97ff\u5230\u81ea\u4f4f\u623f\u7684CGT\u6e1b\u514d\uff0c\u539f\u56e0\u662f\u56e0\u70ba\u4e0d\u80fd\u8996\u70ba\u4e0a\u9762\u7684\u7b2c\u4e00\u7a2e\u60c5\u6cc1\u3002\u56e0\u70ba\u5bb6\u4e0d\u662f\u4e3b\u8981\u8fa6\u516c\u5834\u6240\uff0c\u6240\u4ee5\u6211\u5011\u4e0d\u80fd\u62b5\u6263Occupancy Cost\uff0c\u4e5f\u5c31\u662f\u623f\u8cb8\u5229\u606f\uff0c\u79df\u91d1\uff0crate\uff0c\u4fdd\u96aa\u7b49\u8cbb\u7528\u3002<\/p>\n<p>\u5982\u679c\u60a8\u5728\u5bb6\u7d93\u71df\u751f\u610f\u6216\u60a8\u7684\u689d\u4ef6\u6eff\u8db3\u7533\u5831Occupancy Cost\u7684\u8981\u6c42\uff0c\u540c\u6642\u60a8\u66fe\u7d93\u6216\u8005\u6e96\u5099\u5728\u60a8\u5e74\u5ea6\u9000\u7a05\u7684\u6642\u5019\u7533\u5831\u8a72\u7b46\u8cbb\u7528\u62b5\u6263\uff0c\u90a3\u9ebd\u9700\u8981\u8a3b\u610f\u7684\u662f\u60a8\u53ef\u80fd\u7121\u6cd5\u62ff\u5230\u81ea\u4f4f\u623fCGT\u514d\u7a05\u7684\u653f\u7b56\uff08\u5982\u679c\u6709\u51c8\u8cc7\u7522\u589e\u503c\uff09\u3002\u4f46\u662f\u6839\u64da\u60c5\u6cc1\u7684\u4e0d\u540c\uff0c\u60a8\u53ef\u80fd\u62ff\u5230\u90e8\u5206CGT\u6e1b\u514d\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u7de8\u8005\u8a9e\uff1a<\/p>\n<p>ATO\u81e8\u6642\u589e\u52a0Home Office\u7a05\u52d9\u62b5\u6263\u7533\u5831\u65b9\u5f0f\u53cd\u6620\u4e86COVID-19\u5c0d\u7d55\u5927\u90e8\u5206\u7d0d\u7a05\u4eba\u5de5\u4f5c\u65b9\u5f0f\u7684\u5f71\u97ff\u3002\u6df1\u5ea6\u7406\u89e3\u65b0\u7684\u7a05\u52d9\u898f\u5b9a\uff0c\u53ef\u4ee5\u6700\u5927\u5316\u7684\u5408\u7406\u7533\u5831\u7a05\u52d9\u958b\u652f\uff0c \u540c\u6642\u907f\u514d\u56e0\u70ba\u5c0d\u7a05\u52d9\u8981\u6c42\u7406\u89e3\u7684\u504f\u5dee\u7522\u751f\u7684\u4e0d\u6b63\u78ba\u7684\u7533\u5831\u3002<\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 17px;\"><span style=\"font-family: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; font-size: 14px; letter-spacing: 0.544px; background-color: #ffffff; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><em style=\"max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u95dc\u8cc7\u6599 <\/em><\/span><em style=\"font-family: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; font-size: 14px; letter-spacing: 0.544px; white-space: normal; background-color: #ffffff;\"><span style=\"font-family: DengXian;\"><a href=\"https:\/\/www.ato.gov.au\/individuals\/income-and-deductions\/deductions-you-can-claim\/home-office-expenses\/\" target=\"_blank\" rel=\"noopener\">QC31977\u00a0<\/a> <a href=\"https:\/\/www.ato.gov.au\/general\/covid-19\/support-for-individuals-and-employees\/employees-working-from-home\/\" target=\"_blank\" rel=\"noopener\">QC62090<\/a><\/span><\/em><\/span><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4e8e\u75ab\u60c5\u7684\u5f71\u54cd\uff0cWork From Home\u6210\u4e3a\u4e86\u5927\u5bb6\u8033\u719f\u80fd\u8be6\u7684\u4e00\u4e2a\u540d\u8bcd\u3002\u672c\u6587\u5c06\u8be6\u7ec6\u8bb2\u89e3\u4e2a\u4eba\u7a0e\u52a1\uff0c\u5728\u5bb6\u5de5\u4f5c\u65f6\u53ef\u4ee5\u8fdb\u884c\u7a0e\u52a1\u62b5\u6263\u7684\u8d39\u7528\uff0c\u4ee5\u53caATO\u6700\u65b0\u7684\u5173\u4e8eHome Office\u7684\u7a0e\u52a1\u62b5\u6263\u653f\u7b56\u3002<\/p>\n","protected":false},"author":17,"featured_media":8210,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1701],"tags":[1510],"class_list":["post-8208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1701","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\/8208","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\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=8208"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/8208\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/8210"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=8208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=8208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=8208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}