{"id":8845,"date":"2020-03-11T01:18:06","date_gmt":"2020-03-10T14:18:06","guid":{"rendered":"https:\/\/mnygroup.com.au\/%e9%80%81%e7%bb%99%e5%ae%a2%e6%88%b7%e7%9a%84%e5%9c%a3%e8%af%9e%e7%a4%bc%e7%89%a9%e6%8a%b5%e7%a8%8e%e7%bb%86%e5%88%99\/"},"modified":"2024-11-05T18:59:08","modified_gmt":"2024-11-05T07:59:08","slug":"%e9%80%81%e7%b5%a6%e5%ae%a2%e6%88%b6%e7%9a%84%e8%81%96%e8%aa%95%e7%a6%ae%e7%89%a9%e6%8a%b5%e7%a8%85%e7%b4%b0%e5%89%87","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e9%80%81%e7%b5%a6%e5%ae%a2%e6%88%b6%e7%9a%84%e8%81%96%e8%aa%95%e7%a6%ae%e7%89%a9%e6%8a%b5%e7%a8%85%e7%b4%b0%e5%89%87\/","title":{"rendered":"\u9001\u7d66\u5ba2\u6236\u7684\u8056\u8a95\u79ae\u7269\u62b5\u7a05\u7d30\u5247"},"content":{"rendered":"
\n

\"\u79ae\u7269\u62b5\u7a05\"<\/p>\n

\u4f5c\u70ba\u6fb3\u5927\u5229\u4e9e\u91cd\u5927\u7684\u7bc0\u65e5\uff0c\u4e00\u5e74\u4e00\u5ea6\u7684\u8056\u8a95\u7bc0\u5373\u5c07\u4f86\u81e8\u3002\u4e0d\u5c11\u516c\u53f8\u90fd\u6703\u5728\u8056\u8a95\u7bc0\u671f\u9593\uff0c\u9001\u7d66\u5ba2\u6236\u4e00\u4efd\u7cbe\u5fc3\u6e96\u5099\u7684\u8056\u8a95\u79ae\u7269\u3002\u8d08\u9001\u8056\u8a95\u79ae\u7269\u4e0d\u50c5\u4ee3\u8868\u611f\u8b1d\u5ba2\u6236\u7684\u7406\u89e3\u8207\u652f\u6301\uff0c\u66f4\u53ef\u4ee5\u7dad\u8b77\u8207\u5ba2\u6236\u4e4b\u9593\u7684\u826f\u597d\u95dc\u7cfb\u3002<\/p>\n

\u6fb3\u6d32\u8ca1\u7a05\u89c0\u5bdf\u548cMNY Group\u4e5f\u5728\u6b64\u611f\u8b1d\u5927\u5bb6\u5c0d\u6211\u5011\u7684\u652f\u6301\uff0c\u6211\u5011\u6703\u5728\u672a\u4f86\u70ba\u5927\u5bb6\u63d0\u4f9b\u66f4\u512a\u8cea\u7684\u8ca1\u52d9&\u7a05\u52d9\u77e5\u8b58\u3002\u90a3\u9ebc\u5c31\u4ee5\u672c\u6587\u4f5c\u70ba\u6211\u5011\u7684\u8056\u8a95\u79ae\u7269\uff0c\u9001\u7d66\u6b63\u5728\u95b1\u8b80\u672c\u6587\u7684\u60a8\u5427\uff01<\/p>\n

\u6839\u64da\u6fb3\u6d32\u7a05\u6cd5 ITAA 1997 s8-1 <\/em>\u7684\u898f\u5b9a\uff0c\u5982\u679c\u9001\u51fa\u4e00\u4efd\u79ae\u7269\u7d66\u4ee5\u524d\u6216\u73fe\u6709\u7684\u5ba2\u6236<\/strong>\uff0c\u4ee5\u4fbf\u53ef\u4ee5\u8b93\u4ed6\u5011\u5e6b\u60a8\u4ecb\u7d39\u66f4\u591a\u5ba2\u4eba\uff0c\u8cfa\u53d6\u66f4\u591a\u7684\u6536\u5165\uff0c\u90a3\u9ebc\u8cfc\u8cb7\u8a72\u4efd\u79ae\u7269\u7684\u82b1\u92b7\u662f\u53ef\u4ee5\u62b5\u6263\u7684\u3002<\/p>\n

\u4e0b\u9762\u662f\u4e00\u4e9b\u79ae\u7269\u62b5\u7a05\u7d30\u5247:<\/h4>\n

\u6839\u636e\u7a05\u52d9\u88c1\u5b9a\u00b9<\/span>\u4ee5\u4e0b\u4f8b\u5916\u4e0d\u53ef\u62b5\u6263\uff1a<\/strong><\/p>\n

    \n
  • \u8a72\u79ae\u7269\u7684\u5c6c\u6027\u662f\u8cc7\u7522\uff08Capital Nature\uff09<\/li>\n<\/ul>\n

    \u6bd4\u5982\u8d08\u9001\u7d66\u5ba2\u6236\u4e00\u5957\u5bb6\u5177\u6216\u4e00\u8f1b\u65b0\u8eca\uff0c \u9019\u4e9b\u82b1\u8cbb\u662f\u4e0d\u80fd\u62b5\u6263\u7684\u3002<\/p>\n

      \n
    • \u8a72\u79ae\u7269\u4e0d\u80fd\u548c\u8cfa\u53d6\u975e\u7d0d\u7a05\u6536\u5165<\/strong>\u76f8\u95dc<\/li>\n
    • \u6216\u8005\u5176\u4ed6\u7a05\u6cd5\u76f8\u95dc\u898f\u5b9a\u8a72\u652f\u51fa\u4e0d\u53ef\u62b5\u6263<\/li>\n<\/ul>\n
        \n
      1. \u8a72\u79ae\u7269\u662f\u5411\u6d77\u5916\u5b98\u54e1\uff08Foreign Officials\uff09\u00b2\u6216\u516c\u8077\u5b98\u54e1\uff08Public Officials\uff09\u00b3\u884c\u8cc4\uff1b<\/li>\n
      2. \u8a72\u79ae\u7269\u88ab\u5b9a\u7fa9\u70ba\u5a1b\u6a02\u6027\u8cea\uff08Entertainment\uff09\u2074\uff0c\u6bd4\u5982\u6f14\u5531\u6703\u9580\u7968\uff0c\u6a44\u6b16\u7403\u6bd4\u8cfd\u7684\u9580\u7968\uff0c \u6d77\u5916\u5ea6\u5047\u7b49\u7b49\uff1b<\/li>\n
      3. \u8a72\u79ae\u7269\u4e0d\u80fd\u88ab\u8996\u70ba\u662f\u9810\u4ed8\u6b3e\uff08Prepayment\uff09\u2075<\/span>\u3002<\/li>\n<\/ol>\n

        \u8209\u500b\u4f8b\u5b50\uff1a<\/p>\n

        Julia\u6b63\u5728\u7d93\u71df\u4e00\u9593\u88dd\u4fee\u516c\u53f8\u3002\u5979\u9001\u7d66\u4e86\u4e00\u4f4d\u5728\u53bb\u5e74\u5b8c\u6210\u88dd\u4fee\u7684\u5ba2\u6236\u4e00\u74f6\u9999\u6ab3\u3002Julia\u7684\u671f\u671b\u662f\u79ae\u7269\u53ef\u4ee5\u5e6b\u5979\u62ff\u5230\u5ba2\u6236\u672a\u4f86\u7684\u696d\u52d9\uff0c\u6216\u8005\u6709\u52a9\u65bc\u5ba2\u6236\u628a\u4ed6\u7684\u516c\u53f8\u63a8\u85a6\u7d66\u5225\u4eba\u3002\u76e1\u7ba1\u6731\u8389\u5a6d\u8207\u5ba2\u6236\u76f8\u8655\u5f97\u5f88\u597d\uff0c\u4f46\u79ae\u7269\u4e26\u975e\u51fa\u65bc\u500b\u4eba\u539f\u56e0\u800c\u8d08\u9001\uff0c\u4e5f\u4e0d\u5177\u6709\u79c1\u4eba\u7279\u5f81\u3002\u9999\u6ab3\u7684\u652f\u51fa\u4e26\u6c92\u6709\u8cc7\u7522\u5c6c\u6027\uff0c\u56e0\u6b64Julia\u6709\u6b0a\u6839\u64da ITAA 1997 s8-1<\/em>\u00a0\u9032\u884c\u7a05\u52d9\u62b5\u6263\u3002<\/p>\n

        \u7e3d\u7684\u4f86\u8aaa\uff0c\u9001\u79ae\u7269\u7d66\u5ba2\u6236\u9700\u8981\u5177\u6709\u5076\u7136\u6027<\/strong>\uff0c\u4e5f\u5c31\u662f\u5076\u723e\u4e00\u6b21\uff0c\u4e26\u4e14\u8a72\u79ae\u7269\u7684\u50f9\u503c\u76f8\u5c0d\u8f03\u4f4e\uff0c\u6bd4\u5982\u8aaa\uff0c\u4e00\u74f6\u9999\u6ab3\uff0c\u4e00\u500b\u8056\u8a95\u7bc0\u76f8\u6846\uff0c\u4e00\u675f\u9bae\u82b1\u7b49\u90fd\u662f\u6bd4\u8f03\u597d\u7684\u79ae\u7269\u3002<\/p>\n

        Disclaimer<\/strong><\/span><\/p>\n

        \u672c\u6587\u5167\u5bb9\u548c\u6750\u6599\u50c5\u4f9b\u60a8\u53c3\u8003\uff0c\u4e0d\u69cb\u6210\u4efb\u4f55\u7a05\u52d9\/\u6703\u8a08\u610f\u898b\u6216\u5efa\u8b70\uff1b<\/p>\n

        \u7531\u65bc\u60c5\u6cc1\u5404\u4e0d\u76f8\u540c\uff0c\u8acb\u52ff\u6839\u64da\u672c\u6587\u7684\u5167\u5bb9\u91c7\u53d6\u884c\u52d5\uff0c\u60a8\u61c9\u54a8\u8a62\u5c08\u696d\u7684\u6703\u8a08\u5e2b\uff1b<\/p>\n

        \u672a\u7d93\u6211\u5011\u66f8\u9762\u540c\u610f\uff0c\u8acb\u52ff\u5c07\u6b64\u5167\u5bb9\u7684\u5168\u90e8\u6216\u4e00\u90e8\u5206\u7684\u4fe1\u606f\u548c\u8cc7\u6599\u9032\u884c\u5fa9\u88fd\u3001\u4fee\u6539\u3001\u5206\u767c\u3001\u518d\u7248\u3001\u91cd\u767c\u3001\u5c55\u793a\u6216\u6f14\u793a\u3002<\/p>\n

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

        [1]<\/span> Tax Determination 2016\/14<\/span><\/span><\/em><\/p>\n

        [1]<\/span> section 26-52 of the ITAA 1997<\/span><\/em><\/p>\n

        [1]<\/span> section 26-53 of the ITAA 1997<\/span><\/em><\/p>\n

        [1]<\/span>\u6839\u64dasection 32-5 of the ITAA 1997\uff0c\u63d0\u4f9b\u98df\u7269\uff0c\u98f2\u54c1\uff0c\u6216\u5176\u4ed6\u5a1b\u6a02\u6d88\u9063\u6d3b\u52d5\u4f8b\u5982\u9580\u7968\uff0c\u5047\u671f\u76f8\u95dc\u7684\u8cbb\u7528\u7b49<\/span>\u3002<\/span><\/span><\/em><\/p>\n

        [1]<\/span> Subdivision H or Division 3 of Part III of the Income TaxAssessment Act 1936<\/span><\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":8846,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1699],"tags":[],"class_list":["post-8845","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1699","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\/8845","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=8845"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/8845\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/8846"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=8845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=8845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=8845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}