{"id":3742,"date":"2024-12-10T12:26:15","date_gmt":"2024-12-10T01:26:15","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/?p=3742"},"modified":"2024-12-10T12:27:37","modified_gmt":"2024-12-10T01:27:37","slug":"%e7%a6%bb%e5%a9%9a%e5%af%bc%e8%87%b4%e7%9a%84%e6%8f%90%e6%ac%be%e5%92%8c%e7%bc%b4%e6%ac%be%e4%b8%8d%e8%a2%ab%e8%a7%86%e4%b8%ba%e8%b6%85%e9%a2%9d%e8%b6%85%e7%ba%a7%e7%bc%b4%e6%ac%be%e7%9a%84","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/%e7%a6%bb%e5%a9%9a%e5%af%bc%e8%87%b4%e7%9a%84%e6%8f%90%e6%ac%be%e5%92%8c%e7%bc%b4%e6%ac%be%e4%b8%8d%e8%a2%ab%e8%a7%86%e4%b8%ba%e8%b6%85%e9%a2%9d%e8%b6%85%e7%ba%a7%e7%bc%b4%e6%ac%be%e7%9a%84\/","title":{"rendered":"\u79bb\u5a5a\u5bfc\u81f4\u7684\u63d0\u6b3e\u548c\u7f34\u6b3e\u4e0d\u88ab\u89c6\u4e3a\u8d85\u989d\u8d85\u7ea7\u7f34\u6b3e\u7684\u201c\u7279\u6b8a\u60c5\u51b5\u201d"},"content":{"rendered":"\n

\u5728\u6700\u8fd1\u7684\u4e00\u9879\u88c1\u51b3\u4e2d\uff0cAAT \u9a73\u56de\u4e86\u7eb3\u7a0e\u4eba\u7684\u4e3b\u5f20\uff0c\u5373\u5b58\u5728\u201c\u7279\u6b8a\u60c5\u51b5\u201d\uff0c\u9700\u8981\u4f5c\u51fa\u8d85\u989d\u7f34\u6b3e\u88c1\u5b9a\uff0c\u4ee5\u5ffd\u7565\u6216\u91cd\u65b0\u5206\u914d\u8d85\u989d\u7f34\u6b3e\u3002<\/p>\n\n\n\n

\u4e8b\u5b9e<\/strong><\/p>\n\n\n\n

2018 \u5e74 10 \u6708\uff0c\u7eb3\u7a0e\u4eba\u4e0e\u59bb\u5b50\u5206\u5c45\u3002\u622a\u81f3 2019 \u5e74 6 \u6708 30 \u65e5\uff0c\u7eb3\u7a0e\u4eba\u7684\u603b\u517b\u8001\u91d1\u4f59\u989d\u8bb0\u5f55\u4e3a\u7565\u9ad8\u4e8e 1,820,000 \u6fb3\u5143\uff0c\u5b58\u653e\u5728\u5355\u72ec\u7684\u57fa\u91d1\u4e2d\u3002<\/p>\n\n\n\n

2020 \u5e74 4 \u6708\uff0c\u4f5c\u4e3a\u7eb3\u7a0e\u4eba\u79bb\u5a5a\u7a0b\u5e8f\u7684\u4e00\u90e8\u5206\uff0c\u4ece\u7eb3\u7a0e\u4eba\u7684\u4e00\u4e2a\u517b\u8001\u91d1\u57fa\u91d1\u4e2d\u63d0\u53d6\u4e86 1,575,000 \u6fb3\u5143\uff0c\u5e76\u652f\u4ed8\u7ed9\u4ed6\u524d\u59bb\u3002\u8fd9\u5bfc\u81f4\u7eb3\u7a0e\u4eba\u622a\u81f3 2020 \u5e74 6 \u6708 30 \u65e5\u5728\u8be5\u57fa\u91d1\u4e2d\u7684\u4f1a\u5458\u8d26\u6237\u4f59\u989d\u51cf\u5c11\u4e86 427,497 \u6fb3\u5143\u3002<\/p>\n\n\n\n

2020 \u5e74 6 \u6708 18 \u65e5\uff0c\u7eb3\u7a0e\u4eba\u505a\u51fa\u4e86 100,000 \u6fb3\u5143\u7684\u975e\u4f18\u60e0\u6027\u4f9b\u6b3e\uff0c\u56e0\u4e3a\u4ed6\u7684\u517b\u8001\u91d1\u603b\u4f59\u989d\uff08\u652f\u4ed8\u7ed9\u524d\u59bb\u540e\uff09\u4e3a 1,389,272 \u6fb3\u5143\uff08\u5373\u5728 2020 \u6536\u5165\u5e74\u5ea6\u7ed3\u675f\u65f6\u4f4e\u4e8e 1,400,000 \u6fb3\u5143\uff09\u3002\u4f46\u662f\uff0c\u6839\u636e 1997 \u5e74 ITAA \u7b2c 292-85(2) \u6761\uff0c\u7eb3\u7a0e\u4eba\u5728\u622a\u81f3 2020 \u5e74 6 \u6708 30 \u65e5\u7684\u8d22\u653f\u5e74\u5ea6\u7684\u975e\u4f18\u60e0\u6027\u4f9b\u6b3e\u4e0a\u9650\u4e3a\u96f6<\/strong>\uff0c\u56e0\u4e3a\u5728\u8be5\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb<\/strong>\u4e4b\u524d\uff0c\u4ed6\u7684\u517b\u8001\u91d1\u603b\u4f59\u989d\u8d85\u8fc7\u4e86\u8be5\u5e74\u5ea6\u7684\u4e00\u822c\u8f6c\u79fb\u4f59\u989d 1,600,000 \u6fb3\u5143\u3002<\/p>\n\n\n\n

ATO \u968f\u540e\u8981\u6c42\u7eb3\u7a0e\u4eba\u627f\u62c5 47,000 \u6fb3\u5143\u7684\u8d85\u989d\u975e\u4f18\u60e0\u6027\u4f9b\u6b3e\u7a0e\u3002\u7eb3\u7a0e\u4eba\u968f\u540e\u6839\u636e 1997 \u5e74 ITAA \u7b2c 292-465 \u6761\u5411 ATO \u5bfb\u6c42\u88c1\u5b9a\uff0c\u4ee5\u5ffd\u7565\u6216\u91cd\u65b0\u5206\u914d\u8be5\u6350\u6b3e\u3002ATO \u62d2\u7edd\u4e86\u8fd9\u4e00\u8bf7\u6c42\uff0c\u7eb3\u7a0e\u4eba\u968f\u540e\u5411 AAT \u63d0\u51fa\u4e0a\u8bc9\u3002<\/p>\n\n\n\n

\u51b3\u5b9a<\/strong><\/p>\n\n\n\n

AAT \u8003\u8651\u7684\u57fa\u672c\u95ee\u9898\u662f\u662f\u5426\u5b58\u5728 S.292-465(3) \u4e2d\u5b9a\u4e49\u7684 \u201c\u7279\u6b8a\u60c5\u51b5\u201d \uff0c\u8fd9\u5c06\u5141\u8bb8 ATO \u505a\u51fa\u5c06 100,000 \u7f8e\u5143\u7684\u975e\u4f18\u60e0\u6027\u6350\u6b3e\u5206\u914d\u7ed9\u53e6\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u7684\u51b3\u5b9a\u3002<\/p>\n\n\n\n

AAT \u5f97\u51fa\u7ed3\u8bba\uff0c\u7eb3\u7a0e\u4eba\u5bf9\u6cd5\u5f8b\u8fd0\u4f5c\u65b9\u5f0f\u7684\u9519\u8bef\u4fe1\u5ff5\u5e76\u4e0d<\/strong>\u6784\u6210 S.292-465(3) \u542b\u4e49\u5185\u7684\u201c\u7279\u6b8a\u60c5\u51b5\u201d\u3002<\/p>\n\n\n\n

\u5728\u8fd9\u65b9\u9762\uff0cAAT \u6307\u51fa\uff0c\u201c\u5982\u679c\u7533\u8bf7\u4eba\u2026\u2026\u4ed4\u7ec6\u9605\u8bfb\u4e86 ITAA (1997) \u7684\u89c4\u5b9a\u2026\u2026\u7279\u522b\u662f S.292-85(2) \u5bf9\u4ed6\u7684\u60c5\u51b5\u7684\u5f71\u54cd\u2026\u2026\u4ed6\u5e94\u8be5\u5f88\u5bb9\u6613\u660e\u767d\uff0c\u4ed6\u6848\u4ef6\u4e2d\u6709\u5173\u8d22\u653f\u5e74\u5ea6\u7684\u975e\u4f18\u60e0\u4e0a\u9650\u4e3a\u96f6\u3002\u8fd9\u662f\u56e0\u4e3a\u4ed6\u6b23\u7136\u627f\u8ba4\u4e86\u81ea\u5df1\u72af\u4e86\u4e00\u4e2a\u8bda\u5b9e\u7684\u9519\u8bef\u3002\u5c3d\u7ba1\u5982\u6b64\uff0cAAT \u4e0d\u80fd\u5f97\u51fa\u7ed3\u8bba\uff0c\u8ba4\u4e3a\u8fd9\u79cd\u8bda\u5b9e\u7684\u9519\u8bef\u53ef\u4ee5\u63d0\u5347\u5230 ITAA (1997) S.292-465(3)(a) \u6240\u5b9a\u4e49\u7684\u2018\u7279\u6b8a\u60c5\u51b5\u2019\u7684\u5730\u4f4d\u3002\u201d<\/p>\n\n\n\n

\u53c2\u8003\uff1aBVZH v FCT [2024] AATA 3618<\/em><\/p>\n\n\n\n

________________________________________________________________________________________________________________<\/p>\n\n\n\n

TD 2024\/8 \u2014 2024\/25 \u6536\u5165\u5e74\u5ea6\u4ece\u5e93\u5b58\u4e2d\u53d6\u51fa\u7528\u4e8e\u79c1\u4eba\u7528\u9014\u7684\u5546\u54c1\u4ef7\u503c<\/strong><\/p>\n\n\n\n

\u672c\u51b3\u5b9a\u89c4\u5b9a\u4e86\u7a0e\u52a1\u4e13\u5458\u5c06\u63a5\u53d7\u7684 2024\/25 \u5e74\u5ea6\u91d1\u989d\uff0c\u4f5c\u4e3a\u67d0\u4e9b\u7279\u5b9a\u884c\u4e1a\u7eb3\u7a0e\u4eba\u4ece\u8d38\u6613\u5e93\u5b58\u4e2d\u53d6\u51fa\u7528\u4e8e\u79c1\u4eba\u7528\u9014\u7684\u5546\u54c1\u4ef7\u503c\u7684\u4f30\u8ba1\u503c\uff08\u5c3d\u7ba1 ATO \u627f\u8ba4\u5728\u7279\u5b9a\u60c5\u51b5\u4e0b\u53ef\u80fd\u9002\u5408\u66f4\u5927\u6216\u66f4\u5c0f\u7684\u4ef7\u503c\uff09\u3002\u8fd9\u4e9b\u91d1\u989d\uff08\u4e0d\u5305\u62ec GST\uff09\u4e3a\uff1a<\/p>\n\n\n\n

\u4e1a\u52a1\u7c7b\u578b<\/td>\u6210\u4eba\/16 \u5c81\u4ee5\u4e0a\u513f\u7ae5\u7684\u91d1\u989d<\/td>4 \u81f3 16 \u5c81\u513f\u7ae5\u7684\u91d1\u989d<\/td><\/tr>
\u9762\u5305\u5e97<\/td>$1580<\/td>$790<\/td><\/tr>
\u8089\u5e97<\/td>$1040<\/td>$520<\/td><\/tr>
\u9910\u9986\/\u5496\u5561\u5385\uff08\u6709\u6267\u7167\uff09<\/td>$5310<\/td>$2150<\/td><\/tr>
\u9910\u9986\/\u5496\u5561\u5385\uff08\u65e0\u6267\u7167\uff09<\/td>$4300<\/td>$2150<\/td><\/tr>
\u9910\u996e\u670d\u52a1\u5546<\/td>$4530<\/td>$2265<\/td><\/tr>
\u719f\u98df\u5e97<\/td>$4300<\/td>$2150<\/td><\/tr>
\u6c34\u679c\u5e97\/\u852c\u83dc\u6c34\u679c\u5e97<\/td>$1080<\/td>$540<\/td><\/tr>
\u5916\u5356\u98df\u54c1\u5e97<\/td>$4480<\/td>$2240<\/td><\/tr>
\u6df7\u5408\u4e1a\u52a1\uff08\u5305\u62ec\u5976\u5427\u3001\u6742\u8d27\u5e97\u548c\u4fbf\u5229\u5e97\uff09<\/td>$5420<\/td>$2710<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

________________________________________________________________________________________________________________<\/p>\n\n\n\n

\u6c99\u53d1\u4e0a\u7684\u7a0e\u6536\u2014\u20142024 \u5e74 12 \u6708<\/strong><\/p>\n\n\n\n

\u5728 2024 \u5e74 12 \u6708\u7248\u7684\u201c\u6c99\u53d1\u4e0a\u7684\u7a0e\u6536\u201d\u4e2d\uff0c\u6211\u4eec\u7684\u7a0e\u52a1\u4e13\u5bb6\u8ba8\u8bba\u4e86\u7a0e\u6536\u548c\u9000\u4f11\u91d1\u65b9\u9762\u7684\u6700\u65b0\u53d1\u5c55\uff0c\u5305\u62ec\uff08\u4f46\u4e0d\u9650\u4e8e\uff09\uff1a<\/p>\n\n\n\n

    \n
  • \u7acb\u6cd5\u66f4\u65b0\uff0c\u5305\u62ec\u653f\u5e9c\u6700\u8fd1\u5ba3\u5e03\u7684\u52a0\u5f3a\u9000\u4f11\u91d1\u9000\u4f11\u9636\u6bb5\u7684\u6539\u9769\uff1b<\/li>\n\n\n\n
  • \u6700\u65b0\u7684\u6cd5\u9662\u548c\u6cd5\u5ead\u5224\u51b3\uff0c\u5305\u62ec AAT \u62d2\u7edd\u4e2a\u4eba\u6ce8\u518c\u4e3a\u7a0e\u52a1\u4ee3\u7406\u4eba\u7684\u5224\u51b3\uff0c\u56e0\u4e3a\u4ed6\u4eec\u7684\u4e0a\u53f8\u6ca1\u6709\u63d0\u4f9b\u5fc5\u8981\u7684\u76d1\u7763\u548c\u63a7\u5236\u6c34\u5e73\uff1b<\/li>\n\n\n\n
  • \u4e0e\u7a0e\u52a1\u4ece\u4e1a\u8005\u59d4\u5458\u4f1a\u4e3b\u5e2d\u8ba8\u8bba\u7a0e\u52a1\u4ee3\u7406\u670d\u52a1\uff08\u4e13\u4e1a\u884c\u4e3a\u51c6\u5219\uff09\u51b3\u5b9a 2024\uff1b<\/li>\n\n\n\n
  • NTAA \u7684\u70ed\u95e8\u8bdd\u9898<\/strong>\uff0c\u5373\u7b2c 7A \u90e8\u5206\u3001FBT \u548c\u5546\u4e1a\u503a\u52a1\u51cf\u514d\u89c4\u5219\u4e0e\u79c1\u4eba\u516c\u53f8\u8d37\u6b3e\u548c\u5411\u80a1\u4e1c\u652f\u4ed8\u7684\u76f8\u4e92\u4f5c\u7528\uff1b\u548c<\/li>\n\n\n\n
  • \u9053\u5fb7\u90e8\u5206\uff0c\u5176\u4e2d\u8003\u8651\u4e86 TPB \u5173\u4e8e\u4ece\u4e1a\u4eba\u5458\u884c\u4e3a\u51c6\u5219\u4e49\u52a1\u5bf9\u5ba2\u6237\u4fe1\u606f\u4fdd\u5bc6\u7684\u6307\u5bfc\u3002<\/li>\n<\/ul>\n\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    \u5728\u6700\u8fd1\u7684\u4e00\u9879\u88c1\u51b3\u4e2d\uff0cAAT \u9a73\u56de\u4e86\u7eb3\u7a0e\u4eba\u7684\u4e3b\u5f20\uff0c\u5373\u5b58\u5728\u201c\u7279\u6b8a\u60c5\u51b5\u201d\uff0c\u9700\u8981\u4f5c\u51fa\u8d85\u989d\u7f34\u6b3e\u88c1\u5b9a\uff0c\u4ee5\u5ffd\u7565\u6216\u91cd\u65b0\u5206\u914d\u8d85\u989d\u7f34\u6b3e\u3002 \u4e8b\u5b9e 2018 \u5e74 10 \u6708\uff0c\u7eb3\u7a0e\u4eba\u4e0e\u59bb\u5b50\u5206\u5c45\u3002\u622a\u81f3 2019 \u5e74 6 \u6708 30 \u65e5\uff0c\u7eb3\u7a0e\u4eba\u7684\u603b\u517b\u8001\u91d1\u4f59\u989d\u8bb0\u5f55\u4e3a\u7565\u9ad8\u4e8e 1 […]<\/p>\n","protected":false},"author":2,"featured_media":2836,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60,18],"tags":[63,64],"class_list":["post-3742","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chinese-post","category-business","tag-ato","tag-tax"],"_links":{"self":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3742","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=3742"}],"version-history":[{"count":2,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3742\/revisions"}],"predecessor-version":[{"id":3751,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3742\/revisions\/3751"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/2836"}],"wp:attachment":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=3742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=3742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=3742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}