{"id":8856,"date":"2020-03-11T01:17:22","date_gmt":"2020-03-10T14:17:22","guid":{"rendered":"https:\/\/mnygroup.com.au\/%e7%bb%86%e5%88%86%e8%a1%8c%e4%b8%9a%e7%9a%84%e6%8a%a5%e7%a8%8e%e5%b0%8f%e7%9f%a5%e8%af%86-%e6%88%bf%e4%ba%a7%e7%bb%8f%e7%ba%aa%e4%ba%bareferral-fee%e6%8a%b5%e6%89%a3\/"},"modified":"2025-02-18T21:53:28","modified_gmt":"2025-02-18T10:53:28","slug":"%e7%b4%b0%e5%88%86%e8%a1%8c%e6%a5%ad%e7%9a%84%e5%a0%b1%e7%a8%85%e5%b0%8f%e7%9f%a5%e8%ad%98-%e6%88%bf%e7%94%a2%e7%b6%93%e7%b4%80%e4%ba%bareferral-fee%e6%8a%b5%e6%89%a3","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e7%b4%b0%e5%88%86%e8%a1%8c%e6%a5%ad%e7%9a%84%e5%a0%b1%e7%a8%85%e5%b0%8f%e7%9f%a5%e8%ad%98-%e6%88%bf%e7%94%a2%e7%b6%93%e7%b4%80%e4%ba%bareferral-fee%e6%8a%b5%e6%89%a3\/","title":{"rendered":"\u7d30\u5206\u884c\u696d\u7684\u5831\u7a05\u5c0f\u77e5\u8b58 \u2013 \u623f\u7522\u7d93\u7d00\u4ebaReferral Fee\u62b5\u6263"},"content":{"rendered":"<div class=\"bpp-post-content\">\n<h2>Referral 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98\/6\u00a0\u4e2d\u660e\u78ba\u8868\u793a\uff0c\u9019\u7b46\u8cbb\u7528\u901a\u5e38\u662f\u53ef\u4ee5\u62b5\u6263\u7684\u3002\u4f46\u662f\u8981\u6eff\u8db3\u5982\u4e0b\u5e7e\u9ede\u8981\u6c42\u00b9\uff1a<\/p>\n<p>\u2460\u5728\u62b5\u6263\u652f\u4ed8\u51fa\u53bb\u7684\u4ecb\u7d39\u8cbb\u4e4b\u524d\uff0c\u7d0d\u7a05\u4eba\uff08\u623f\u7522\u7d93\u7d00\u4eba\uff09\u9700\u8981<strong>\u6709\u92b7\u552e\u50ad\u91d1\uff08Commission\uff09\u7684\u6536\u5165<\/strong>\u00b2\u3002\u5982\u679c\u8a72\u623f\u7522\u7d93\u7d00\u4eba\u7684\u6536\u5165\u4f86\u6e90\u50c5\u662f\u56fa\u5b9a\u5de5\u8cc7\uff0c\u4e0d\u5305\u62ec\u4ea4\u6613\u7684\u50ad\u91d1\uff0c\u90a3\u9ebc\u652f\u4ed8\u51fa\u53bb\u7684\u4ecb\u7d39\u8cbb\u662f\u4e0d\u53ef\u4ee5\u62b5\u6263\u7684\u00a0\u00b3\u3002<\/p>\n<p>\u2461\u7d0d\u7a05\u4eba\uff08\u623f\u7522\u7d93\u7d00\u4eba\uff09\u6240\u652f\u4ed8\u51fa\u53bb\u7684\u4ecb\u7d39\u8cbb\u53ef\u4ee5\u662f\u5728\u8ac7\u6210\u751f\u610f\u4e4b\u524d\uff0c\u4e5f\u53ef\u4ee5\u662f\u5728\u8ac7\u6210\u751f\u610f\u5f8c\u3002\u4f46\u662f\u5982\u679c\u4ecb\u7d39\u4eba\u548c\u7d0d\u7a05\u4eba\uff08\u623f\u7522\u7d93\u7d00\u4eba\uff09\u7684\u95dc\u7cfb\u662f\u670b\u53cb\uff0c\u89aa\u621a\u6216\u5229\u76ca\u76f8\u95dc\u7684\u5925\u4f34\uff08Friends, relatives or associates\uff09\uff0c\u90a3\u9ebc\u9700\u8981\u7d0d\u7a05\u4eba\u80fd<strong>\u6e05\u6670\u7684\u8b49\u660e\u8a72\u7b46\u8cbb\u7528\u548c\u8ce3\u51fa\u67d0\u5957\u623f\u7522\u76f8\u95dc<\/strong>\uff0c\u624d\u53ef\u4ee5\u7533\u8acb\u62b5\u6263\u3002<\/p>\n<h3><strong>*\u9700\u8981\u8a3b\u610f\u7684\u662f:<\/strong><\/h3>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: disc;\">\n<li>\u5728\u4efb\u4f55\u60c5\u6cc1\u4e0b\uff0c\u98df\u54c1\u3001\u98f2\u54c1\u4ee5\u53ca\u5a1b\u6a02\u6d3b\u52d5\u7684\u76f8\u95dc\u8cbb\u7528\uff0c\u6839\u64da\u95dc\u65bc\u5a1b\u6a02\u8cbb\u7528\u7684\u898f\u5b9a\uff08Provision of Entertainment\uff09\u2074\uff0c\u4e0d\u53ef\u62b5\u6263\u3002<\/li>\n<li>\u8d85\u904e$300\u4ee5\u4e0a\u7684\u62b5\u6263\u9700\u8981\u66f8\u9762\u8b49\u660e\uff08Written Evidences\uff09\uff0c\u540c\u6642\u89e3\u91cb\u4ecb\u7d39\u8cbb\u7684\u8a08\u7b97\u65b9\u5f0f <span style=\"color: #545454; font-family: arial, sans-serif; text-align: left; background-color: #ffffff; font-size: 17px;\">\u2075<\/span>\u3002<\/li>\n<\/ul>\n<p>\u7576\u7136\uff0c\u4e5f\u6709\u4e00\u4e9b\u623f\u7522\u7d93\u7d00\u4eba\u7684\u6536\u5165\u5305\u542b\u7684\u662f\u56fa\u5b9a\u6536\u5165\u548c<strong>ABN\u7684\u5f62\u5f0f\u652f\u4ed8\u7684\u50ad\u91d1<\/strong>\uff0c\u90a3\u9ebc\u5c31<strong>\u4e0d\u80fd\u5920\u7b26\u5408\u8a72\u9805\u7a05\u52d9\u88c1\u5b9a<\/strong>\u3002\u4f46\u9019\u4e0d\u4ee3\u8868\u9019\u8a72\u9805\u8cbb\u7528\u4e0d\u53ef\u62b5\u6263\uff0c\u5177\u9ad4\u7684\u62b5\u6263\u4e8b\u5b9c\u53ef\u5728\u7b26\u5408ABN\u7684\u76f8\u95dc\u7a05\u6cd5\u53ca\u7a05\u52d9\u88c1\u5b9a\u7684\u524d\u63d0\u4e0b\u5728ABN\u4e2d\u9032\u884c\u62b5\u6263\uff0c\u6b61\u8fce\u7559\u8a00\u6216\u6383\u78bc\u54a8\u8a62\u3002<\/p>\n<p><em style=\"max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; letter-spacing: 0.544px; white-space: normal; background-color: #ffffff; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><span style=\"max-width: 100%; font-size: 14px; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u95dc\u8cc7\u6599<\/span><\/em><\/p>\n<p><span style=\"font-size: 12px;\"><em><span style=\"line-height: 107%; font-family: Calibri, sans-serif;\">[1]<\/span> Tax Ruling 98\/6 s183<\/em><\/span><\/p>\n<p><span style=\"font-size: 12px;\"><em><span style=\"line-height: 107%; font-family: Calibri, sans-serif;\">[2]<\/span> Effective Cause Test: Moneywood Pty Ltd v Salamon Nominees Pty Ltd(2001) NSW ConvR 55-978.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12px;\"><em><span style=\"line-height: 107%; font-family: Calibri, sans-serif;\">[3]<\/span>Tax Ruling 98\/6Paragraph 215, Commissioner conducting Test Case Program for Law Clarificationfor such cases.\u00a0<\/em><\/span><\/p>\n<p><span style=\"font-size: 12px;\"><em><span style=\"line-height: 107%; font-family: Calibri, sans-serif;\">[4]<\/span><span style=\"font-family: \u7b49\u7ebf;\">\u5305\u62ec\uff1a<\/span><\/em><em>S32 \u2013 5 IncomeTax Assessment Act 1997<span style=\"font-family: \u7b49\u7ebf;\">\uff0c<\/span>TR 97\/17 and TD 94\/55<\/em><\/span><\/p>\n<p><span style=\"font-size: 12px;\"><em><span style=\"line-height: 107%; font-family: Calibri, sans-serif;\">[5]<\/span> Tax Ruling 97\/14<\/em><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":8857,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1699],"tags":[],"class_list":["post-8856","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\/8856","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=8856"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/8856\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/8857"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=8856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=8856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=8856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}