{"id":4087,"date":"2026-04-27T10:50:01","date_gmt":"2026-04-27T00:50:01","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/?p=4087"},"modified":"2026-04-27T10:50:04","modified_gmt":"2026-04-27T00:50:04","slug":"ato%e8%ad%a6%e5%91%8a%e6%8a%a5%e7%a8%8e%e5%ad%a3%e9%94%99%e8%af%af%e4%bf%a1%e6%81%af%ef%bc%8c%e5%b9%b6%e5%85%ac%e5%b8%83%e9%87%8d%e7%82%b9%e5%85%b3%e6%b3%a8%e9%a2%86%e5%9f%9f","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/ato%e8%ad%a6%e5%91%8a%e6%8a%a5%e7%a8%8e%e5%ad%a3%e9%94%99%e8%af%af%e4%bf%a1%e6%81%af%ef%bc%8c%e5%b9%b6%e5%85%ac%e5%b8%83%e9%87%8d%e7%82%b9%e5%85%b3%e6%b3%a8%e9%a2%86%e5%9f%9f\/","title":{"rendered":"ATO\u8b66\u544a\u62a5\u7a0e\u5b63\u9519\u8bef\u4fe1\u606f\uff0c\u5e76\u516c\u5e03\u91cd\u70b9\u5173\u6ce8\u9886\u57df"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\uff08ATO\uff09\u63d0\u9192\u7eb3\u7a0e\u4eba\u5728\u672c\u62a5\u7a0e\u5b63\u8b66\u60d5\u9519\u8bef\u6216\u8bef\u5bfc\u6027\u4fe1\u606f\uff0c\u5c24\u5176\u662f\u90a3\u4e9b\u58f0\u79f0\u53ef\u4ee5\u83b7\u5f97\u66f4\u9ad8\u9000\u7a0e\u3001\u63d0\u4f9b\u6240\u8c13\u201c\u6377\u5f84\u201d\u7684\u8bf4\u6cd5\u3002<\/p>\n\n\n\n

ATO\u53d1\u73b0\uff0c\u4e0e\u7a0e\u52a1\u76f8\u5173\u7684\u5185\u5bb9\u548c\u201c\u6280\u5de7\u201d\u5206\u4eab\u6b63\u5728\u589e\u52a0\uff0c\u5c24\u5176\u662f\u5728\u7f51\u7edc\u5e73\u53f0\u4e0a\uff0c\u56e0\u6b64\u6566\u4fc3\u7eb3\u7a0e\u4eba\u5bf9\u672a\u7ecf\u6838\u5b9e\u7684\u5efa\u8bae\u4fdd\u6301\u8c28\u614e\u3002<\/p>\n\n\n\n

ATO\u52a9\u7406\u4e13\u5458 Anita Challen \u8868\u793a\uff0c\u6fb3\u5927\u5229\u4e9a\u4eba\u5728\u6839\u636e\u7b2c\u4e09\u65b9\u4fe1\u606f\u91c7\u53d6\u884c\u52a8\u524d\uff0c\u5e94\u4e09\u601d\u800c\u540e\u884c\uff0c\u8fd9\u4e9b\u7b2c\u4e09\u65b9\u5305\u62ec\u4eba\u5de5\u667a\u80fd\uff08AI\uff09\u5e73\u53f0\u3001\u7f51\u7edc\u201c\u7f51\u7ea2\u201d\uff0c\u751a\u81f3\u5bb6\u4eba\u548c\u670b\u53cb\u63d0\u4f9b\u7684\u5efa\u8bae\u3002<\/p>\n\n\n\n

\u5979\u8868\u793a\uff1a<\/p>\n\n\n\n

\u201c\u5728\u9519\u8bef\u4fe1\u606f\u53ef\u80fd\u5728\u51e0\u5206\u949f\u5185\u8fc5\u901f\u4f20\u64ad\u7684\u73af\u5883\u4e2d\uff0c\u5728\u4f60\u63d0\u4ea4\u62a5\u7a0e\u7533\u62a5\u4e4b\u524d\uff0c\u6682\u505c\u4e00\u4e0b\u5e76\u6838\u5b9e\u4f60\u7684\u7a0e\u52a1\u4fe1\u606f\u975e\u5e38\u91cd\u8981\u3002\u5982\u679c\u67d0\u9879\u7a0e\u52a1\u7533\u62a5\u542c\u8d77\u6765\u597d\u5f97\u4ee4\u4eba\u96be\u4ee5\u7f6e\u4fe1\uff0c\u90a3\u5b83\u5c31\u503c\u5f97\u88ab\u8ba4\u771f\u68c0\u67e5\u3002\u201d<\/p>\n\n\n\n

\u5979\u8fd8\u6307\u51fa\uff1a<\/p>\n\n\n\n

\u201cAI\u786e\u5b9e\u53ef\u4ee5\u63d0\u4f9b\u5e2e\u52a9\uff0c\u4f46\u5b83\u901a\u5e38\u4f1a\u4ece\u5e7f\u6cdb\u4e14\u4e0d\u4e00\u81f4\u7684\u4fe1\u606f\u6765\u6e90\u4e2d\u63d0\u53d6\u5185\u5bb9\uff0c\u8fd9\u53ef\u80fd\u5bfc\u81f4\u4e0d\u51c6\u786e\u7684\u5efa\u8bae\u3002\u4f8b\u5982\uff0c\u5b83\u53ef\u80fd\u5f15\u7528\u7684\u662f\u6fb3\u5927\u5229\u4e9a\u4ee5\u5916\u7684\u7a0e\u6cd5\u5185\u5bb9\uff0c\u6216\u8005\u5df2\u7ecf\u8fc7\u65f6\u7684\u4fe1\u606f\u3002\u62a5\u7a0e\u4e0d\u662f\u9760\u731c\u6d4b\u5b8c\u6210\u7684\u4e8b\u60c5\u3002\u201d<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u5982\u679c\u7eb3\u7a0e\u4eba\u5bf9\u7a0e\u52a1\u4fe1\u606f\u7684\u771f\u5b9e\u6027\u5b58\u7591\uff0c\u5e94\u4f18\u5148\u53c2\u8003ATO\u5b98\u7f51\u3001ATO App\uff0c\u6216\u54a8\u8be2\u6ce8\u518c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u3002<\/p>\n\n\n\n

Anita Challen \u8865\u5145\u9053\uff1a<\/p>\n\n\n\n

\u201c\u7a0e\u52a1\u9519\u8bef\u4fe1\u606f\u5f80\u5f80\u542c\u8d77\u6765\u5f88\u6709\u8bf4\u670d\u529b\uff0c\u4f46\u4e0d\u6b63\u786e\u7684\u7a0e\u52a1\u5efa\u8bae\u4e0d\u4ec5\u4f1a\u8bef\u5bfc\u7eb3\u7a0e\u4eba\uff0c\u8fd8\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u7684\u7f5a\u6b3e\u3002\u201d<\/p>\n\n\n\n

\u201c\u7eb3\u7a0e\u4eba\u59cb\u7ec8\u9700\u8981\u5bf9\u81ea\u5df1\u6216\u5176\u4ee3\u7406\u4eba\u5411ATO\u63d0\u4f9b\u4fe1\u606f\u7684\u51c6\u786e\u6027\u8d1f\u8d23\u2014\u2014\u65e0\u8bba\u8fd9\u4e9b\u5efa\u8bae\u6765\u81ea\u670b\u53cb\u3001\u7f51\u7edc\u6765\u6e90\uff0c\u8fd8\u662f\u4f7f\u7528AI\u5de5\u5177\u51c6\u5907\u7684\u5185\u5bb9\u3002\u201d<\/p>\n\n\n\n

\u201c\u4ece\u4e00\u5f00\u59cb\u5c31\u505a\u597d\uff0c\u53ef\u4ee5\u907f\u514d\u5ef6\u8bef\u3001\u9519\u8bef\u7533\u62a5\uff0c\u4ee5\u53ca\u540e\u7eed\u4fee\u6539\u7533\u62a5\u8868\u6216ATO\u5408\u89c4\u8c03\u67e5\u7684\u9ebb\u70e6\u3002\u201d<\/p>\n\n\n\n

\u62a5\u7a0e\u5b63\u91cd\u70b9\u5173\u6ce8\u9886\u57df\u516c\u5e03<\/strong><\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u672c\u62a5\u7a0e\u5b63\uff0cATO\u5c06\u91cd\u70b9\u5173\u6ce8\u7eb3\u7a0e\u4eba\u6700\u5bb9\u6613\u51fa\u9519\u7684\u9886\u57df\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n

    \n
  • \u4e0e\u5de5\u4f5c\u76f8\u5173\u7684\u6263\u9664\uff08Work-related deductions\uff09<\/li>\n\n\n\n
  • \u652f\u51fa\u7533\u62a5\uff08Expenses\uff09<\/li>\n\n\n\n
  • \u6f0f\u62a5\u6536\u5165\uff08Omitted income\uff09<\/li>\n<\/ul>\n\n\n\n

    Anita Challen \u8868\u793a\uff1a<\/p>\n\n\n\n

    \u201c\u6211\u4eec\u7406\u89e3\u8d39\u7528\u5206\u644a\u5e76\u4e0d\u5bb9\u6613\uff0c\u4f46\u4e0d\u8981\u9677\u5165\u8fd9\u6837\u7684\u8bef\u533a\uff1a\u6545\u610f\u591a\u62a5\u4e00\u70b9\u3001\u89c9\u5f97\u4e0d\u4f1a\u88ab\u53d1\u73b0\uff0cATO\u4e5f\u4e0d\u4f1a\u6ce8\u610f\u3002\u201d<\/p>\n\n\n\n

    \u5979\u63d0\u9192\u5927\u5bb6\u7262\u8bb0\u201c\u4e09\u6761\u9ec4\u91d1\u89c4\u5219\u201d\uff1a<\/p>\n\n\n\n

      \n
    1. \u652f\u51fa\u5fc5\u987b\u4e0e\u8d5a\u53d6\u6536\u5165\u76f4\u63a5\u76f8\u5173<\/li>\n\n\n\n
    2. \u8fd9\u7b14\u94b1\u5fc5\u987b\u7531\u4f60\u672c\u4eba\u652f\u4ed8\uff0c\u4e14\u6ca1\u6709\u88ab\u62a5\u9500<\/li>\n\n\n\n
    3. \u4f60\u5fc5\u987b\u4fdd\u7559\u8bc1\u636e\u652f\u6301\u4f60\u7684\u7533\u62a5\uff0c\u4f8b\u5982\u6536\u636e\u3001\u53d1\u7968\u6216\u5de5\u4f5c\u65e5\u5fd7\uff08logbook\uff09<\/li>\n<\/ol>\n\n\n\n

      \u5c45\u5bb6\u529e\u516c\u6263\u9664\u7684\u4e24\u79cd\u65b9\u6cd5<\/strong><\/p>\n\n\n\n

      \"\"<\/figure>\n\n\n\n

      \u7eb3\u7a0e\u4eba\u53ef\u4ee5\u901a\u8fc7\u4ee5\u4e0b\u4e24\u79cd\u65b9\u5f0f\u8ba1\u7b97\u5c45\u5bb6\u529e\u516c\u4ea7\u751f\u7684\u6263\u9664\uff1a<\/p>\n\n\n\n

      1. \u5b9e\u9645\u6210\u672c\u6cd5\uff08Actual Cost Method\uff09<\/h2>\n\n\n\n

      \u8be5\u65b9\u6cd5\u8981\u6c42\u7eb3\u7a0e\u4eba\u4fdd\u5b58\u6240\u6709\u7533\u62a5\u652f\u51fa\u7684\u5b8c\u6574\u8bb0\u5f55\uff0c\u5e76\u8bc1\u660e\u8fd9\u4e9b\u8d39\u7528\u4e2d\u4e0e\u5de5\u4f5c\u76f8\u5173\u7684\u4f7f\u7528\u6bd4\u4f8b\u3002<\/p>\n\n\n\n

      2. \u56fa\u5b9a\u8d39\u7387\u6cd5\uff08Fixed Rate Method\uff09<\/h2>\n\n\n\n

      \u8be5\u65b9\u6cd5\u5141\u8bb8\u7eb3\u7a0e\u4eba\u6309\u6bcf\u5c0f\u65f6\u5c45\u5bb6\u529e\u516c\u7533\u62a5 70 \u6fb3\u5206\uff0c\u6db5\u76d6\u4e00\u4e9b\u8f83\u96be\u5206\u644a\u7684\u989d\u5916\u8fd0\u884c\u6210\u672c\uff0c\u4f8b\u5982\uff1a<\/p>\n\n\n\n

        \n
      • \u7f51\u7edc\u8d39\u7528<\/li>\n\n\n\n
      • \u7535\u8bdd\u4f7f\u7528\u8d39<\/li>\n\n\n\n
      • \u7535\u8d39<\/li>\n\n\n\n
      • \u6587\u5177\u8d39\u7528<\/li>\n<\/ul>\n\n\n\n

        \u5982\u679c\u4f60\u8ba4\u4e3a\u81ea\u5df1\u8fc7\u53bb\u51e0\u5e74\u5bf9\u5de5\u4f5c\u76f8\u5173\u652f\u51fa\u7533\u62a5\u8fc7\u591a\uff0c\u9700\u8981\u5c3d\u5feb\u63d0\u4ea4\u4fee\u6b63\u7533\u62a5\uff08Amendment\uff09\uff0c\u6216\u8054\u7cfb\u4f60\u7684\u7a0e\u52a1\u987e\u95ee\u534f\u52a9\u4fee\u6539\u4e4b\u524d\u7684\u62a5\u7a0e\u8bb0\u5f55\u3002<\/p>\n\n\n\n

        \u603b\u7ed3<\/h1>\n\n\n\n

        ATO\u4eca\u5e74\u4f20\u9012\u7684\u4fe1\u606f\u975e\u5e38\u660e\u786e\uff1a<\/p>\n\n\n\n

        \u4e0d\u8981\u8f7b\u4fe1\u201c\u62a5\u7a0e\u79d8\u7c4d\u201d<\/h3>\n\n\n\n

        \u4e0d\u8981\u4f9d\u8d56\u672a\u7ecf\u6838\u5b9e\u7684AI\u5efa\u8bae<\/h3>\n\n\n\n

        \u4e0d\u8981\u6545\u610f\u591a\u62a5\u5c11\u62a5<\/h3>\n\n\n\n

        \u4fdd\u7559\u597d\u6240\u6709\u8bb0\u5f55<\/h3>\n\n\n\n

        \u5982\u5b9e\u7533\u62a5\u5168\u90e8\u6536\u5165<\/h3>\n\n\n\n

        \u7a0e\u52a1\u5408\u89c4\u4ece\u6765\u4e0d\u662f\u201c\u8fd0\u6c14\u95ee\u9898\u201d\uff0c\u800c\u662f\u201c\u8bc1\u636e\u95ee\u9898\u201d\u3002\u62a5\u7a0e\u65f6\uff0c\u6700\u5b89\u5168\u3001\u6700\u7701\u5fc3\u7684\u65b9\u5f0f\uff0c\u6c38\u8fdc\u662f\u4f9d\u636eATO\u5b98\u65b9\u6307\u5f15\u548c\u4e13\u4e1a\u7a0e\u52a1\u5efa\u8bae\u3002<\/p>\n\n\n\n

        Ref: ATO website<\/p>\n\n\n\n

        \u672c\u6587\u7531\u4fe1\u5143\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff08Wiselink Accountants\uff09\u56e2\u961f\u64b0\u5199\u3002\u6211\u4eec\u662f CPA \u8ba4\u8bc1\u7684\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff0c\u6301\u6709 ASIC \u6ce8\u518c\u4ee3\u7406\u8d44\u683c\u548c\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\u8d44\u683c\uff0c\u662f NTAA \u4f1a\u5458\u3002\u672c\u6587\u4ec5\u4f9b\u4e00\u822c\u6027\u53c2\u8003\uff0c\u4e0d\u6784\u6210\u6cd5\u5f8b\u6216\u7a0e\u52a1\u5efa\u8bae\u3002\u8bf7\u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u9488\u5bf9\u60a8\u5177\u4f53\u60c5\u51b5\u7684\u4e13\u4e1a\u5efa\u8bae\u3002<\/em><\/p>\n\n\n\n

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

        \u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\uff08ATO\uff09\u63d0\u9192\u7eb3\u7a0e\u4eba\u5728\u672c\u62a5\u7a0e\u5b63\u8b66\u60d5\u9519\u8bef\u6216\u8bef\u5bfc\u6027\u4fe1\u606f\uff0c\u5c24\u5176\u662f\u90a3\u4e9b\u58f0\u79f0\u53ef\u4ee5\u83b7\u5f97\u66f4\u9ad8\u9000\u7a0e\u3001\u63d0\u4f9b\u6240\u8c13\u201c\u6377\u5f84\u201d\u7684\u8bf4\u6cd5\u3002 ATO\u53d1\u73b0\uff0c\u4e0e\u7a0e\u52a1\u76f8\u5173\u7684\u5185\u5bb9\u548c\u201c\u6280\u5de7\u201d\u5206\u4eab\u6b63\u5728\u589e\u52a0\uff0c\u5c24\u5176\u662f\u5728\u7f51\u7edc\u5e73\u53f0\u4e0a\uff0c\u56e0\u6b64\u6566\u4fc3\u7eb3\u7a0e\u4eba\u5bf9\u672a\u7ecf\u6838\u5b9e\u7684\u5efa\u8bae\u4fdd\u6301\u8c28\u614e\u3002 A […]<\/p>\n","protected":false},"author":2,"featured_media":3607,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,60,61],"tags":[],"class_list":["post-4087","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-topics","category-chinese-post","category-english-post"],"_links":{"self":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/4087","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=4087"}],"version-history":[{"count":1,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/4087\/revisions"}],"predecessor-version":[{"id":4094,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/4087\/revisions\/4094"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/3607"}],"wp:attachment":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=4087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=4087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=4087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}