{"id":4146,"date":"2026-05-17T10:25:49","date_gmt":"2026-05-17T00:25:49","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/australia-negative-gearing-reform-2026-chinese-investors-zh\/"},"modified":"2026-05-17T10:29:38","modified_gmt":"2026-05-17T00:29:38","slug":"australia-negative-gearing-reform-2026-chinese-investors-zh","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/australia-negative-gearing-reform-2026-chinese-investors-zh\/","title":{"rendered":"\u6fb3\u6d32\u8d1f\u6263\u7a0e\u6539\u9769 2026\uff1a\u534e\u4eba\u6295\u8d44\u8005\u5fc5\u770b\u7684 5 \u5927\u53d8\u5316\u4e0e\u5e94\u5bf9\u7b56\u7565"},"content":{"rendered":"<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"headline\": \"\u6fb3\u6d32\u8d1f\u6263\u7a0e\u6539\u9769 2026\uff1a\u534e\u4eba\u6295\u8d44\u8005\u5fc5\u770b\u7684 5 \u5927\u53d8\u5316\u4e0e\u5e94\u5bf9\u7b56\u7565\", \"description\": \"2026 \u8054\u90a6\u9884\u7b97\u540e\u6fb3\u6d32\u8d1f\u6263\u7a0e\u65b0\u89c4\u6df1\u5ea6\u89e3\u6790\uff1a5\/12 \u622a\u6b62\u65e5\u5f71\u54cd\u3001\u65b0\u623f vs \u4e8c\u624b\u623f\u5bf9\u6bd4\u3001\u4fe1\u6258 30% \u6700\u4f4e\u7a0e\u3001\u534e\u4eba SME \u5b9e\u64cd\u51b3\u7b56\u8868\u3002\u58a8\u5c14\u672c\/\u5e03\u91cc\u65af\u73ed CPA \u64b0\u5199\u3002\", \"image\": \"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/05\/2026-05-17-negative-gearing-zh-hero-scaled.jpeg\", \"inLanguage\": \"zh-Hans-AU\", \"datePublished\": \"2026-05-17T10:00:00+10:00\", \"dateModified\": \"2026-05-17T10:00:00+10:00\", \"author\": {\"@type\": \"Person\", \"name\": \"Lily Zhang\", \"jobTitle\": \"Director, CPA\", \"url\": \"https:\/\/wiselinkaccountants.com.au\/about\/\", \"worksFor\": {\"@type\": \"AccountingService\", \"name\": \"Wiselink Accountants\"}}, \"publisher\": {\"@type\": \"AccountingService\", \"name\": \"Wiselink Accountants\", \"url\": \"https:\/\/wiselinkaccountants.com.au\/\", \"logo\": {\"@type\": \"ImageObject\", \"url\": \"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2021\/06\/logo.png\"}}, \"mainEntityOfPage\": {\"@type\": \"WebPage\", \"@id\": \"https:\/\/wiselinkaccountants.com.au\/australia-negative-gearing-reform-2026-chinese-investors-zh\/\"}}<\/script><br \/>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"\u6211 5\/10 \u7b7e\u4e86\u5408\u540c\u30015\/13 settle\uff0c\u7b97\u4e0d\u7b97 5\/12 \u4e4b\u524d\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u6309\u5408\u540c\u7b7e\u8ba2\u65e5\u671f\u7b97\uff0c5\/10 \u65e9\u4e8e 5\/12\uff0c\u5c5e\u4e8e\u65e7\u89c4\u5219\uff0cgrandfather \u9002\u7528\u3002Settlement \u65e5\u671f\u4e0d\u5f71\u54cd\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u6211\u7684\u6295\u8d44\u623f\u653e\u5728 SMSF 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\u5e74\u8c41\u514d\u3001\u9000\u4f11\u8c41\u514d\u3001active asset 50% \u6298\u6263\u3001\u6eda\u52a8\u51cf\u514d\uff09\u7ef4\u6301\u73b0\u72b6\u3002\"}}]}<\/script><\/p>\n<p><strong>\u66f4\u65b0\u65f6\u95f4\uff1a2026 \u5e74 5 \u6708 17 \u65e5<\/strong>\uff5c\u4f5c\u8005\uff1a<a href=\"\/about\/\">Lily Zhang, CPA<\/a>\uff5cWiselink \u4fe1\u5143\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff08\u58a8\u5c14\u672c + \u5e03\u91cc\u65af\u73ed\uff09<\/p>\n<p>2026 \u5e74 5 \u6708 12 \u65e5\uff08\u661f\u671f\u4e8c\uff09\u665a\u4e0a 7:30\uff0c\u8d22\u957f Jim Chalmers \u5728\u582a\u57f9\u62c9\u56fd\u4f1a\u516c\u5e03 2026-27 \u8d22\u5e74\u8054\u90a6\u9884\u7b97\u6848\u3002\u5176\u4e2d\u6700\u5f71\u54cd\u6fb3\u6d32\u534e\u4eba\u6295\u8d44\u8005\u7684\uff0c\u662f<strong>\u8d1f\u6263\u7a0e\uff08Negative Gearing\uff0930 \u5e74\u6765\u9996\u6b21\u91cd\u5927\u6539\u9769<\/strong>\u2014\u2014\u4f46\u5f88\u591a\u4eba\u5ffd\u7565\u4e86\u4e00\u4e2a\u5173\u952e\u4e8b\u5b9e\uff1a<strong>5 \u6708 12 \u65e5\u9884\u7b97\u4e4b\u591c\uff0c\u5c31\u662f&#8221;\u8001\u89c4\u5219&#8221; vs &#8220;\u65b0\u89c4\u5219&#8221;\u7684\u6cd5\u5f8b\u5206\u754c\u7ebf<\/strong>\u3002<\/p>\n<p>\u622a\u6b62\u672c\u6587\u5199\u4f5c\u65f6\uff082026 \u5e74 5 \u6708 17 \u65e5\uff09\uff0c\u58a8\u5c14\u672c\u548c\u5e03\u91cc\u65af\u73ed\u534e\u4eba\u5708\u5bf9\u8d1f\u6263\u7a0e\u65b0\u89c4\u7684\u8ba8\u8bba\u4ecd\u505c\u7559\u5728&#8221;\u542c\u8bf4\u4f46\u4e0d\u786e\u5b9a&#8221;\u3002\u672c\u6587\u7531 Wiselink \u4fe1\u5143\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240 CPA \u56e2\u961f\u64b0\u5199\uff0c\u9010\u6761\u62c6\u89e3 5 \u5927\u53d8\u5316\u3001\u7ed9\u51fa 4 \u7c7b\u534e\u4eba\u6295\u8d44\u8005\u753b\u50cf\u7684\u5e94\u5bf9\u7b56\u7565\uff0c\u4ee5\u53ca\u8ddd EOFY\uff082026\/6\/30\uff09\u4ec5\u5269 6 \u5468\u5012\u8ba1\u65f6\u4e0b\u7684\u4f18\u5148\u7ea7\u6e05\u5355\u3002<\/p>\n<h2 id=\"tldr\">\u672c\u6587\u8981\u70b9\uff08TL;DR\uff09<\/h2>\n<ol>\n<li><strong>5\/12 \u4e4b\u524d\u7b7e\u5408\u540c\u7684\u6295\u8d44\u623f\uff1a\u7ec8\u8eab\u4fdd\u7559\u65e7\u89c4\u5219\uff08Grandfather\uff09<\/strong>\uff0c\u53ef\u4ee5\u7ee7\u7eed\u6309\u73b0\u884c\u8d1f\u6263\u7a0e\u529e\u6cd5\u62b5\u6263\u5176\u4ed6\u6536\u5165\u3002<\/li>\n<li><strong>5\/12 \u4e4b\u540e\u4e70\u7684\u4e8c\u624b\u6295\u8d44\u623f\uff08established property\uff09<\/strong>\uff1a\u4ece 2027\/7\/1 \u8d77\uff0c\u4e8f\u635f\u53ea\u80fd\u62b5\u6263\u540c\u4e00\u7269\u4e1a\u7684\u79df\u91d1\u6536\u5165\uff0c\u4f59\u989d\u7ed3\u8f6c\u4e0b\u5e74\uff08carry-forward\uff09\uff0c\u4e0d\u80fd\u62b5\u6263\u5de5\u8d44\u3002<\/li>\n<li><strong>\u65b0\u623f\uff08new build\uff09\u7ee7\u7eed\u4eab\u53d7\u5b8c\u6574\u8d1f\u6263\u7a0e<\/strong>\u2014\u2014\u8fd9\u662f\u653f\u5e9c\u63a8\u52a8\u65b0\u5efa\u4f9b\u7ed9\u7684\u653f\u7b56\u5bfc\u5411\uff0c\u5bf9\u534e\u4eba\u6295\u8d44\u8005\u610f\u5473\u7740&#8221;\u4e70\u65b0\u623f = \u7ef4\u6301\u7a0e\u52a1\u6548\u7387&#8221;\u3002<\/li>\n<li><strong>\u8d44\u672c\u5229\u5f97\u7a0e\uff08CGT\uff0950% \u6298\u6263\u88ab\u6539\u5199<\/strong>\uff1a2027\/7\/1 \u8d77\uff0c\u65b0\u89c4\u5219\u4f7f\u7528\u901a\u80c0\u6302\u94a9\u6298\u6263 + 30% \u6700\u4f4e\u7a0e\u5730\u677f\u3002\u4f46<strong>2027\/7\/1 \u4e4b\u524d\u7d2f\u79ef\u7684\u589e\u503c\u4ecd\u6309\u65e7\u6cd5\u8ba1\u7b97<\/strong>\u3002<\/li>\n<li><strong>\u5168\u6743\u4fe1\u6258\uff08discretionary trust\uff09\u5373\u5c06\u9762\u4e34 30% \u6700\u4f4e\u7a0e<\/strong>\uff082028\/7\/1 \u751f\u6548\uff09\uff0c\u653f\u5e9c\u7ed9\u4e86 3 \u5e74\u91cd\u7ec4\u7a97\u53e3\uff082027\/7 &#8211; 2030\/6\uff09\uff0c\u91cd\u7ec4\u671f\u95f4\u4e0d\u89e6\u53d1 CGT\u3002<\/li>\n<\/ol>\n<h2 id=\"section-1\">\u7b2c 1 \u90e8\u5206\uff1a5\/12 \u622a\u6b62\u65e5\u4e3a\u4ec0\u4e48\u662f\u534e\u4eba\u6295\u8d44\u8005\u6700\u5173\u952e\u7684\u4e00\u5929\uff1f<\/h2>\n<p>\u5927\u90e8\u5206\u4e2d\u6587\u5a92\u4f53\u628a\u7126\u70b9\u653e\u5728&#8221;\u65b0\u89c4\u4f55\u65f6\u751f\u6548&#8221;\u2014\u2014\u56de\u7b54\u662f <strong>2027 \u5e74 7 \u6708 1 \u65e5<\/strong>\u3002\u4f46\u8fd9\u53ea\u56de\u7b54\u4e86\u4e00\u534a\u7684\u95ee\u9898\u3002\u53e6\u4e00\u534a\u662f\uff1a<strong>\u4ec0\u4e48\u6837\u7684\u7269\u4e1a\u5c5e\u4e8e&#8221;\u65b0\u89c4&#8221;\u7ba1\u8f96\uff1f<\/strong><\/p>\n<p>\u7b54\u6848\u662f\u7269\u4e1a\u7684<strong>\u8d2d\u4e70\u5408\u540c\u7b7e\u8ba2\u65e5\u671f\uff08contract date\uff09<\/strong>\u3002\u8fd9\u5c31\u662f\u4e3a\u4ec0\u4e48 5 \u6708 12 \u65e5\u9884\u7b97\u4e4b\u591c\u6210\u4e3a\u5206\u754c\u7ebf\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5408\u540c\u7b7e\u8ba2\u65e5\u671f<\/th>\n<th>\u7269\u4e1a\u7c7b\u578b<\/th>\n<th>\u9002\u7528\u89c4\u5219<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2026\/5\/12 23:59 \u4e4b\u524d<\/td>\n<td>\u4efb\u610f\uff08\u65b0\u623f or \u4e8c\u624b\uff09<\/td>\n<td>\u2705 \u73b0\u884c\u8d1f\u6263\u7a0e\u89c4\u5219\uff08grandfather \u7ec8\u8eab\uff09<\/td>\n<\/tr>\n<tr>\n<td>2026\/5\/12 ~ 2027\/6\/30<\/td>\n<td>\u4efb\u610f<\/td>\n<td>\u2705 \u4ecd\u6309\u65e7\u89c4\u5219\uff08\u65b0\u6cd5 7\/1 \u624d\u751f\u6548\uff09<\/td>\n<\/tr>\n<tr>\n<td>2027\/7\/1 \u8d77<\/td>\n<td>\u65b0\u623f\uff08new build\uff09<\/td>\n<td>\u2705 \u4ecd\u53ef\u8d1f\u6263\u7a0e\u62b5\u6263\u5176\u4ed6\u6536\u5165<\/td>\n<\/tr>\n<tr>\n<td>2027\/7\/1 \u8d77<\/td>\n<td>\u4e8c\u624b\u623f\uff08established\uff09<\/td>\n<td>\u274c \u4ec5\u53ef\u62b5\u6263\u540c\u7269\u4e1a\u79df\u91d1\uff0c\u4f59\u989d\u7ed3\u8f6c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u5173\u952e\u7ec6\u8282<\/strong>\uff1a\u6cd5\u5f8b\u5206\u754c\u770b&#8221;\u5408\u540c\u65e5\u671f&#8221;\u4e0d\u662f&#8221;settlement \u65e5\u671f&#8221;\u3002\u6240\u4ee5 5\/12 \u4e4b\u524d\u7b7e\u4e86 contract\u30016\/12 settle \u7684\u6295\u8d44\u623f\uff0c\u4ecd\u4eab\u53d7\u65e7\u89c4\u5219\u3002<strong>&#8220;\u5408\u540c\u65e5&#8221;\u662f\u6cd5\u5f8b\u4e8b\u5b9e\uff0c\u4e0d\u53ef\u5012\u7b7e\u3002<\/strong><\/p>\n<h3>\u8fb9\u7f18\u60c5\u51b5\uff08\u534e\u4eba SME \u5e38\u8e29\u5751\uff09<\/h3>\n<ul>\n<li><strong>House and Land Package\uff08H&amp;L \u5305\u88c5\uff09<\/strong>\uff1a\u901a\u5e38\u662f\u5206\u4e24\u4efd\u5408\u540c\u2014\u2014\u571f\u5730\u5408\u540c + \u5efa\u7b51\u5408\u540c\u3002\u5982\u679c\u571f\u5730\u5408\u540c\u5728 5\/12 \u4e4b\u524d\u7b7e\u3001\u5efa\u7b51\u5408\u540c\u5728\u4e4b\u540e\u7b7e\u2014\u2014\u6309 ATO \u73b0\u884c\u5b9e\u64cd\uff0c\u571f\u5730\u5408\u540c\u65e5\u671f\u4e3b\u5bfc\uff0c\u4ecd\u4eab\u65e7\u89c4\u3002<strong>\u4f46\u8bf7\u4e66\u9762\u4e0e\u4f60\u7684 CPA \u786e\u8ba4\u3002<\/strong><\/li>\n<li><strong>Off-the-plan \u697c\u82b1<\/strong>\uff1a\u4ee5&#8221;\u8d2d\u4e70\u5408\u540c\uff08Contract of Sale\uff09&#8221;\u7b7e\u8ba2\u65e5\u671f\u4e3a\u51c6\uff0c<strong>\u4e0d\u662f settle \u65e5\u671f<\/strong>\u3002\u8fd9\u5bf9\u697c\u82b1\u4e70\u5bb6\u975e\u5e38\u6709\u5229\u2014\u2014\u5f88\u591a 2024-2025 \u5e74\u7b7e\u7684\u697c\u82b1\u8981 2027-2028 \u624d settle\uff0c\u4ecd\u4eab\u65e7\u89c4\u3002<\/li>\n<li><strong>5\/12 \u4e4b\u540e\u7b7e contract \u7684\u4e8c\u624b\u623f\u4e70\u5bb6<\/strong>\uff1a\u5728 2026\/5\/12 &#8211; 2027\/6\/30 \u8fd9 13 \u4e2a\u6708\u5185\u4ecd\u6309\u65e7\u89c4\u5219\u8fd0\u884c\uff0c\u610f\u5473\u7740\u4f60\u7684 2026-27 \u8d22\u5e74\u62a5\u7a0e\u6ca1\u5f71\u54cd\u2014\u2014\u4f46 2027-28 \u8d22\u5e74\u8d77\u5c31\u53d8\u4e86\u3002<\/li>\n<\/ul>\n<h2 id=\"section-2\">\u7b2c 2 \u90e8\u5206\uff1a\u8d1f\u6263\u7a0e\u65b0\u89c4 5 \u5927\u53d8\u5316\u9010\u6761\u62c6\u89e3<\/h2>\n<h3>\u53d8\u5316 1\uff1a\u4e8c\u624b\u623f\u4e8f\u635f\u4e0d\u80fd\u518d\u62b5\u6263\u5de5\u8d44\u6536\u5165<\/h3>\n<p>\u73b0\u884c\u89c4\u5219\u4e0b\uff0c\u5047\u8bbe\u4f60\u5e74\u85aa 12 \u4e07\u3001\u6295\u8d44\u623f\u4e8f\u635f 1.5 \u4e07\uff08\u79df\u91d1 &#8211; \u5229\u606f &#8211; \u6298\u65e7 &#8211; \u7ef4\u4fee\uff09\uff0c\u4f60\u53ef\u4ee5\u628a 1.5 \u4e07\u62b5\u6263\u5de5\u8d44\uff0c\u628a\u5e94\u7a0e\u6536\u5165\u964d\u5230 10.5 \u4e07\uff0c\u7701\u4e0b\u7ea6 5,250 \u5143\u7a0e\u3002<\/p>\n<p><strong>\u65b0\u89c4\u4e0b\uff082027\/7\/1 \u8d77\uff0c5\/12 \u540e\u4e70\u7684\u4e8c\u624b\u623f\uff09<\/strong>\uff1a\u8fd9 1.5 \u4e07\u4e8f\u635f\u53ea\u80fd\u62b5\u6263\u672c\u7269\u4e1a\u7684\u79df\u91d1\u3002\u5982\u679c\u79df\u91d1\u672c\u8eab\u5df2\u7ecf\u8986\u76d6\u4e86\u5f00\u652f\uff0c\u53ef\u4ee5\u5168\u989d\u62b5\uff1b\u5982\u679c\u6ca1\u6709\uff0c\u4e8f\u635f\u989d\u7ed3\u8f6c\u5230\u4e0b\u4e00\u5e74\u7ee7\u7eed\u62b5\u6263\u8be5\u7269\u4e1a\u7684\u79df\u91d1\u3002<strong>\u4f46\u6c38\u8fdc\u4e0d\u80fd\u7528\u6765\u62b5\u5de5\u8d44\u3002<\/strong><\/p>\n<h3>\u53d8\u5316 2\uff1a\u65b0\u623f\u7ee7\u7eed\u4eab\u53d7\u5b8c\u6574\u8d1f\u6263\u7a0e<\/h3>\n<p>\u653f\u5e9c\u660e\u786e\u628a&#8221;\u65b0\u623f&#8221;\u4f5c\u4e3a\u653f\u7b56\u6fc0\u52b1\u5bf9\u8c61\u2014\u2014\u76ee\u7684\u662f\u63a8\u52a8\u65b0\u5efa\u4f4f\u623f\u4f9b\u7ed9\uff0c\u7f13\u89e3\u79df\u623f\u5371\u673a\u3002<strong>&#8220;\u65b0\u623f&#8221;\u5b9a\u4e49<\/strong>\uff08\u4f9d\u636e Treasury 5\/13 \u53d1\u5e03\u7684\u7ec6\u5219\uff09\uff1a<\/p>\n<ul>\n<li>\u4ece\u672a\u88ab\u4efb\u4f55\u4eba\u5c45\u4f4f\u8fc7\uff1b<\/li>\n<li>\u8d2d\u4e70\u65f6\u7531\u5f00\u53d1\u5546\u9996\u6b21\u5356\u51fa\uff1b<\/li>\n<li>\u5305\u62ec\u516c\u5bd3\u697c\u82b1\uff08off-the-plan apartments\uff09\u3001House and Land \u5b8c\u5de5\u65b0\u5efa\u623f\u3001modular home \/ prefab\u3002<\/li>\n<\/ul>\n<h3>\u53d8\u5316 3\uff1a\u73b0\u6709\u6295\u8d44\u8005\u5168\u90e8 grandfather<\/h3>\n<p>5\/12 \u4e4b\u524d\u5df2\u7ecf\u6301\u6709\u6295\u8d44\u623f\u7684\u623f\u4e1c\u2014\u2014<strong>\u65e0\u8bba\u623f\u9f84\u3001\u65e0\u8bba\u6301\u6709\u591a\u5c11\u5957\u2014\u2014\u7ee7\u7eed\u6309\u65e7\u89c4\u5219\u8fd0\u884c<\/strong>\uff0c\u76f4\u5230\u51fa\u552e\u90a3\u5957\u623f\u4e3a\u6b62\u3002\u8fd9\u662f\u653f\u5e9c\u5bf9&#8221;\u653f\u7b56\u53ef\u9884\u671f\u6027&#8221;\u7684\u5173\u952e\u627f\u8bfa\u3002<\/p>\n<p><strong>\u4f46\u6709\u4e00\u4e2a\u9677\u9631<\/strong>\uff1agrandfather \u8ddf\u968f<strong>\u7269\u4e1a<\/strong>\uff0c\u4e0d\u8ddf\u968f<strong>\u4eba<\/strong>\u3002\u5982\u679c\u4f60\u5356\u6389\u65e7\u7269\u4e1a\u518d\u4e70\u4e00\u5957\u65b0\u7684\u4e8c\u624b\u623f\uff08\u5728 2027\/7\/1 \u4e4b\u540e\uff09\uff0c\u65b0\u7269\u4e1a\u6309\u65b0\u89c4\u5219\u8d70\u3002<\/p>\n<h3>\u53d8\u5316 4\uff1a\u4e8f\u635f\u7ed3\u8f6c\uff08carry-forward\uff09\u673a\u5236\u662f\u5173\u952e\u7f13\u51b2<\/h3>\n<p>\u65b0\u89c4\u5e76\u4e0d\u662f&#8221;\u4e8f\u635f\u6d88\u5931&#8221;\u2014\u2014\u800c\u662f&#8221;\u4e8f\u635f\u53ea\u80fd\u5728\u7269\u4e1a\u5185\u90e8\u62b5\u6263&#8221;\u3002\u5177\u4f53\u673a\u5236\uff1a<\/p>\n<p>\u5047\u8bbe 2028-29 \u8d22\u5e74\uff0c\u4f60\u4e8c\u624b\u6295\u8d44\u623f\u4e8f\u635f 2 \u4e07\uff0c\u4f46\u79df\u91d1\u53ea\u6709 1 \u4e07\u2014\u2014\u4f60\u53ef\u4ee5\u62b5\u6263 1 \u4e07\u3001\u5269\u4f59 1 \u4e07\u7ed3\u8f6c\u3002\u7b2c\u4e8c\u5e74\u5982\u679c\u79df\u91d1\u6da8\u5230 2.5 \u4e07\u3001\u5f00\u652f 1.8 \u4e07\u2014\u2014\u76c8\u5229 7 \u5343\u3002\u53ef\u4ee5\u7528\u524d\u4e00\u5e74\u7684 1 \u4e07\u4e8f\u635f\u8986\u76d6\uff0c\u628a\u5e94\u7a0e\u79df\u91d1\u964d\u5230 0\uff0c\u5269\u4f59 3 \u5343\u7ee7\u7eed\u7ed3\u8f6c\u3002<\/p>\n<p><strong>\u8fd9\u610f\u5473\u7740\uff1a\u957f\u671f\u6765\u770b\uff0c\u4e8f\u635f\u4e0d\u4f1a\u771f\u7684&#8221;\u4e22\u5931&#8221;<\/strong>\u2014\u2014\u4f46\u4f60\u5931\u53bb\u4e86&#8221;\u7acb\u5373\u53d8\u73b0&#8221;\u7684\u80fd\u529b\uff0c\u56e0\u4e3a\u4e0d\u80fd\u518d\u62b5\u6263\u5de5\u8d44\u3002\u5bf9\u4f9d\u8d56\u5de5\u8d44 + \u6295\u8d44\u623f\u7ec4\u5408\u7684\u4e2d\u4ea7\u534e\u4eba\u5bb6\u5ead\u6765\u8bf4\uff0c<strong>\u73b0\u91d1\u6d41\u5f71\u54cd\u662f\u5373\u65f6\u7684<\/strong>\u3002<\/p>\n<h3>\u53d8\u5316 5\uff1a\u5229\u606f\u6210\u672c\u4ecd\u7136\u5168\u989d\u53ef\u6263\uff08\u5728\u7269\u4e1a\u5185\u90e8\uff09<\/h3>\n<p>\u6709\u4f20\u8a00\u8bf4&#8221;\u8d37\u6b3e\u5229\u606f\u4e0d\u80fd\u6263\u4e86&#8221;\u2014\u2014<strong>\u8fd9\u662f\u8bef\u4f20<\/strong>\u3002\u5229\u606f\u4ecd\u7136\u5168\u989d\u53ef\u4f5c\u4e3a\u6295\u8d44\u623f\u6210\u672c\uff0c\u5305\u62ec interest-only \u8d37\u6b3e\u3002\u65b0\u89c4\u6539\u7684\u662f<strong>\u4e8f\u635f\u51fa\u53e3<\/strong>\uff08\u6d41\u5411\u54ea\u91cc\uff09\uff0c\u4e0d\u662f<strong>\u4e8f\u635f\u5165\u53e3<\/strong>\uff08\u600e\u4e48\u8ba1\u7b97\uff09\u3002<\/p>\n<h2 id=\"section-3\">\u7b2c 3 \u90e8\u5206\uff1aCGT \u6539\u9769\u2014\u2014\u957f\u671f\u6301\u6709\u8005\u7684\u9690\u5f62\u53d8\u5316<\/h2>\n<p>\u8d44\u672c\u5229\u5f97\u7a0e\uff08Capital Gains Tax\uff09\u6539\u9769\u5e38\u5e38\u88ab\u65b0\u95fb\u4e00\u7b14\u5e26\u8fc7\uff0c\u4f46\u5bf9\u6301\u6709 5 \u5e74\u4ee5\u4e0a\u7684\u534e\u4eba\u6295\u8d44\u8005\u5f71\u54cd\u5de8\u5927\u3002<\/p>\n<h3>\u73b0\u884c\u89c4\u5219\uff08grandfather \u81f3 2027\/6\/30\uff09<\/h3>\n<p>\u6301\u6709 12 \u4e2a\u6708\u4ee5\u4e0a\u7684\u8d44\u4ea7\uff0c\u8d44\u672c\u5229\u5f97\u4eab\u53d7 50% \u6298\u6263\u3002\u4f8b\uff1a100 \u4e07\u4e70\u5165\u3001150 \u4e07\u5356\u51fa\uff0c\u589e\u503c 50 \u4e07\uff0c\u5e94\u7a0e\u989d 25 \u4e07\u3002<\/p>\n<h3>\u65b0\u89c4\u5219\uff082027\/7\/1 \u8d77\u7d2f\u79ef\u7684\u589e\u503c\u90e8\u5206\uff09<\/h3>\n<p>\u7528<strong>\u901a\u80c0\u6302\u94a9\u6298\u6263<\/strong>\uff08\u57fa\u4e8e CPI \u7d2f\u79ef\uff09\u66ff\u4ee3\u56fa\u5b9a 50%\uff0c\u5e76\u8bbe<strong>30% \u6700\u4f4e\u7a0e\u5730\u677f<\/strong>\u2014\u2014\u5373\u65e0\u8bba\u6301\u6709\u591a\u4e45\uff0c\u8d44\u672c\u5229\u5f97\u7684\u6709\u6548\u7a0e\u7387\u4e0d\u4f4e\u4e8e 30%\u3002<\/p>\n<h3>\u8fc7\u6e21\u671f\uff1a\u589e\u503c&#8221;\u5207\u4e24\u6bb5&#8221;<\/h3>\n<p>\u5173\u952e\u7ec6\u8282\uff1a<strong>\u65b0\u89c4\u53ea\u5bf9 2027\/7\/1 \u4e4b\u540e\u7d2f\u79ef\u7684\u589e\u503c\u751f\u6548<\/strong>\u3002<\/p>\n<p>\u4f8b\uff1a\u4f60 2020 \u5e74\u4ee5 80 \u4e07\u4e70\u5165\uff0c2030 \u5e74\u4ee5 160 \u4e07\u5356\u51fa\uff0c\u603b\u589e\u503c 80 \u4e07\uff1a<\/p>\n<ul>\n<li>2020 &#8211; 2027\/6\/30 \u671f\u95f4\u7d2f\u79ef\u90e8\u5206\uff08\u6309\u5e02\u503c\u4f30\u7b97\u7ea6 40 \u4e07\uff09\uff1a\u4eab\u53d7\u65e7\u89c4 50% \u6298\u6263 \u2192 \u5e94\u7a0e 20 \u4e07<\/li>\n<li>2027\/7\/1 &#8211; 2030 \u671f\u95f4\u7d2f\u79ef\u90e8\u5206\uff08\u7ea6 40 \u4e07\uff09\uff1a\u6309\u65b0\u89c4\u901a\u80c0\u6298\u6263 + 30% \u6700\u4f4e\u7a0e<\/li>\n<\/ul>\n<p>\u8fd9\u8981\u6c42\u4f60<strong>\u5728 2027\/7\/1 \u62ff\u5230\u4e00\u4efd\u6b63\u5f0f\u4f30\u4ef7\uff08valuation\uff09<\/strong>\uff0c\u4f5c\u4e3a\u5207\u5206\u589e\u503c\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002Wiselink \u5efa\u8bae\u6240\u6709\u5df2\u6301\u6709 3 \u5e74\u4ee5\u4e0a\u7684\u534e\u4eba\u6295\u8d44\u8005\uff0c\u5728 2027 \u5e74 6 \u6708\u5e95\u524d\u9884\u7ea6\u4e00\u6b21<a href=\"\/business-advisory\/\">\u7a0e\u52a1\u54a8\u8be2<\/a>\uff0c\u63d0\u524d\u89c4\u5212\u4f30\u4ef7\u3002<\/p>\n<h3>\u65b0\u623f\u6295\u8d44\u8005\u7684\u989d\u5916\u9009\u9879<\/h3>\n<p>\u4e70\u65b0\u623f\u7684\u6295\u8d44\u8005\u53ef\u4ee5\u9009\u62e9&#8221;\u7ee7\u7eed\u7528\u65e7\u7684 50% \u6298\u6263&#8221;\u6216&#8221;\u91c7\u7528\u65b0\u89c4&#8221;\u2014\u2014\u5177\u4f53\u54ea\u4e2a\u66f4\u5212\u7b97\uff0c\u53d6\u51b3\u4e8e\u6301\u6709\u65f6\u957f\u548c\u901a\u80c0\u8d70\u52bf\u3002\u4e00\u822c\u800c\u8a00\uff0c<strong>\u6301\u6709 10 \u5e74\u4ee5\u4e0a + \u901a\u80c0\u6e29\u548c\uff082-3%\uff09\u2192 \u65e7\u89c4\u66f4\u4f18\uff1b\u9ad8\u901a\u80c0 + \u77ed\u6301\u6709 \u2192 \u65b0\u89c4\u66f4\u4f18<\/strong>\u3002<\/p>\n<h2 id=\"section-4\">\u7b2c 4 \u90e8\u5206\uff1a\u4fe1\u6258 30% \u6700\u4f4e\u7a0e\u2014\u2014\u534e\u4eba SME \u7684\u9690\u85cf\u70b8\u5f39<\/h2>\n<p>\u5f88\u591a\u534e\u4eba SME \u7528<strong>\u5168\u6743\u4fe1\u6258\uff08discretionary trust\uff0c\u53c8\u79f0 family trust\uff09<\/strong>\u6301\u80a1\u3001\u5206\u914d\u6536\u5165\u3001\u505a\u8d44\u4ea7\u4fdd\u62a4\u3002\u9884\u7b97\u6848\u5ba3\u5e03\u4ece <strong>2028 \u5e74 7 \u6708 1 \u65e5<\/strong>\u8d77\uff0c\u5168\u6743\u4fe1\u6258\u7684\u5206\u914d\uff08distribution\uff09\u5c06\u9762\u4e34 <strong>30% \u6700\u4f4e\u6709\u6548\u7a0e\u7387<\/strong>\u3002<\/p>\n<h3>\u8fd9\u610f\u5473\u7740\u4ec0\u4e48\uff1f<\/h3>\n<p>\u73b0\u884c\u89c4\u5219\u4e0b\uff0c\u4fe1\u6258\u53ef\u4ee5\u628a\u6536\u5165\u5206\u914d\u7ed9\u4f4e\u7a0e\u7387\u53d7\u76ca\u4eba\uff08\u5982\u914d\u5076\u3001\u6210\u5e74\u5b50\u5973\uff09\uff0c\u4eab\u53d7\u68af\u7ea7\u7a0e\u7387\u3002\u4f8b\uff1a\u4fe1\u6258\u5206\u914d 8 \u4e07\u7ed9\u5e74\u6536\u5165\u4e3a 0 \u7684\u6210\u5e74\u5927\u5b66\u751f\u5b50\u5973\uff0c\u5b50\u5973\u7a0e\u5355\u7ea6 1.6 \u4e07\u3001\u6709\u6548\u7a0e\u7387 20%\u3002<\/p>\n<p><strong>\u65b0\u89c4\u4e0b\uff1a<\/strong>\u8fd9\u7b14\u5206\u914d\u7684\u6700\u4f4e\u6709\u6548\u7a0e\u7387\u662f 30%\u2014\u2014\u591a\u7f34 8,000 \u5143\u7a0e\u3002<\/p>\n<h3>\u8c41\u514d\u6e05\u5355<\/h3>\n<ul>\n<li>\u56fa\u5b9a\u4fe1\u6258\uff08fixed trust \/ unit trust\uff09\uff1a\u8c41\u514d<\/li>\n<li>\u6148\u5584\u4fe1\u6258\uff08charitable trust\uff09\uff1a\u8c41\u514d<\/li>\n<li>\u9057\u4ea7\u4fe1\u6258\uff08testamentary trust \/ deceased estate\uff09\uff1a\u8c41\u514d<\/li>\n<li>\u89c4\u6a21\u8f83\u5c0f\u7684\u5bb6\u65cf\u4fe1\u6258\uff1a\u53ef\u80fd\u8c41\u514d\uff08\u5177\u4f53\u9608\u503c\u5f85\u7acb\u6cd5\uff09<\/li>\n<\/ul>\n<h3>3 \u5e74\u91cd\u7ec4\u7a97\u53e3\uff082027\/7\/1 &#8211; 2030\/6\/30\uff09<\/h3>\n<p>\u653f\u5e9c\u610f\u8bc6\u5230\u5f3a\u5236\u91cd\u7ec4\u4f1a\u89e6\u53d1\u5de8\u989d CGT\uff0c\u56e0\u6b64\u63d0\u4f9b<strong>3 \u5e74 CGT \u6eda\u52a8\u51cf\u514d\uff08rollover relief\uff09<\/strong>\u2014\u2014\u4f60\u53ef\u4ee5\u5728\u7a97\u53e3\u5185\u628a\u4fe1\u6258\u91cd\u7ec4\u4e3a\uff1a<\/p>\n<ul>\n<li>\u516c\u53f8\u67b6\u6784\uff08Pty Ltd\uff09<\/li>\n<li>\u56fa\u5b9a\u4fe1\u6258\uff08unit trust\uff09<\/li>\n<li>\u5408\u4f19\u5236\uff08partnership\uff09<\/li>\n<li>\u4e2a\u4eba\u6301\u6709<\/li>\n<\/ul>\n<p>\u91cd\u7ec4\u671f\u95f4\uff0c\u8d44\u4ea7\u6240\u6709\u6743\u53d8\u66f4<strong>\u4e0d\u89e6\u53d1 CGT<\/strong>\u3002\u8fd9\u662f 30 \u5e74\u6765\u6700\u5927\u7684\u4e00\u6b21&#8221;\u4fe1\u6258\u7ed3\u6784\u6574\u7406\u673a\u4f1a&#8221;\u3002<\/p>\n<p>Wiselink \u4fe1\u5143\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5c06\u5728 2026 \u5e74\u7b2c\u4e09\u5b63\u5ea6\u63a8\u51fa<strong>&#8220;\u4fe1\u6258\u5065\u5eb7\u68c0\u67e5&#8221;\u4e13\u9879\u670d\u52a1<\/strong>\uff0c\u5e2e\u4f60\u63d0\u524d\u89c4\u5212\u662f\u5426\u9700\u8981\u91cd\u7ec4\u3001\u4ee5\u53ca\u6700\u4f18\u76ee\u6807\u67b6\u6784\u3002<\/p>\n<h2 id=\"section-5\">\u7b2c 5 \u90e8\u5206\uff1a4 \u7c7b\u534e\u4eba\u6295\u8d44\u8005\u753b\u50cf + \u884c\u52a8\u5efa\u8bae<\/h2>\n<h3>\u753b\u50cf 1\uff1a\u5df2\u6301 2+ \u5957\u4e8c\u624b\u6295\u8d44\u623f\u7684&#8221;\u8001\u623f\u4e1c&#8221;<\/h3>\n<ul>\n<li><strong>\u5f71\u54cd<\/strong>\uff1a\u6240\u6709 5\/12 \u4e4b\u524d\u8d2d\u5165\u7684\u7269\u4e1a grandfather\uff0c\u4fdd\u7559\u65e7\u89c4\u3002<\/li>\n<li><strong>\u5efa\u8bae<\/strong>\uff1a\u2705 \u4e0d\u52a8\u5982\u5c71\u3002\u4f46<strong>\u907f\u514d<\/strong>&#8220;\u5148\u5356\u65e7\u4e70\u65b0&#8221;\u2014\u2014\u5356\u6389\u5c31\u5931\u53bb grandfather \u72b6\u6001\u3002<\/li>\n<li><strong>EOFY 6 \u5468\u5012\u8ba1\u65f6<\/strong>\uff1a\u68c0\u67e5 depreciation schedule \u662f\u5426\u66f4\u65b0\uff08\u6298\u65e7\u62a5\u544a\u6bcf 5 \u5e74\u5e94\u91cd\u505a\u4e00\u6b21\uff09\uff1btrust distribution \u51b3\u8bae\u5728 6\/30 \u4e4b\u524d\u5b8c\u6210\u3002<\/li>\n<\/ul>\n<h3>\u753b\u50cf 2\uff1a2026 \u4e0a\u534a\u5e74\u6b63\u5728\u770b\u623f\u3001\u672a\u7b7e\u5408\u540c\u7684\u4e70\u5bb6<\/h3>\n<ul>\n<li><strong>\u5f71\u54cd<\/strong>\uff1a\u82e5\u4e70\u4e8c\u624b\u623f \u2192 \u9002\u7528\u65b0\u89c4\uff1b\u82e5\u4e70\u65b0\u623f \u2192 \u9002\u7528\u65e7\u89c4\u3002<\/li>\n<li><strong>\u5efa\u8bae<\/strong>\uff1a\u91cd\u65b0\u8bc4\u4f30&#8221;\u4e8c\u624b vs \u65b0\u623f&#8221;\u51b3\u7b56\u77e9\u9635\u3002\u65b0\u623f\u867d\u7136\u5355\u4ef7\u7565\u9ad8\u3001\u79df\u91d1\u56de\u62a5\u7387\u7565\u4f4e\uff0c\u4f46<strong>\u7a0e\u52a1\u6548\u7387 + grandfather \u72b6\u6001<\/strong>\u5728\u957f\u671f\u6301\u6709\u4e0b\u53ef\u80fd\u5b8c\u5168\u53cd\u8f6c ROI \u6392\u5e8f\u3002<\/li>\n<li><strong>\u98ce\u9669<\/strong>\uff1a\u4e0d\u8981\u4e3a\u4e86&#8221;\u8d76 5\/12 \u622a\u6b62&#8221;\u5306\u5fd9\u7b7e\u5408\u540c\u2014\u20145\/12 \u5df2\u7ecf\u8fc7\u4e86 5 \u5929\uff0c\u65f6\u95f4\u7a97\u53e3\u5df2\u7ecf\u5173\u95ed\u3002\u4efb\u4f55\u4eca\u5929\u7b7e\u7684\u4e8c\u624b\u623f\u5408\u540c\u90fd\u6309\u65b0\u89c4\u8d70\u3002<\/li>\n<\/ul>\n<h3>\u753b\u50cf 3\uff1a\u4f7f\u7528\u5168\u6743\u4fe1\u6258\u505a\u5bb6\u5ead\u8d44\u4ea7\u914d\u7f6e\u7684 SME \u4e3b<\/h3>\n<ul>\n<li><strong>\u5f71\u54cd<\/strong>\uff1a2028\/7\/1 \u8d77\u4fe1\u6258\u5206\u914d\u6700\u4f4e 30% \u7a0e\uff1b2027\/7\/1 &#8211; 2030\/6\/30 \u6709 3 \u5e74\u91cd\u7ec4\u7a97\u53e3\u3002<\/li>\n<li><strong>\u5efa\u8bae<\/strong>\uff1a\u73b0\u5728\u4e0d\u9700\u8981\u52a8\u4f5c\u3002\u4f46 2026 \u5e74\u7b2c\u56db\u5b63\u5ea6\u8d77\uff0c\u5e94\u5b89\u6392<strong>\u4fe1\u6258\u5065\u5eb7\u68c0\u67e5<\/strong>\u3002\u63d0\u524d 12-18 \u4e2a\u6708\u89c4\u5212\uff0c\u907f\u5f00 2030\/6\/30 \u91cd\u7ec4\u7a97\u53e3\u622a\u6b62\u524d\u7684\u4f1a\u8ba1\u5e08\/\u5f8b\u5e08\u6324\u5151\u3002<\/li>\n<li><strong>EOFY \u884c\u52a8<\/strong>\uff1a\u4eca\u5e74\u7684\u4fe1\u6258\u5206\u914d\u51b3\u8bae\uff08trust distribution resolution\uff09<strong>\u4ecd\u6309\u65e7\u89c4\u5219\u505a<\/strong>\u300230 June \u4e4b\u524d\u5fc5\u987b\u6709\u4e66\u9762\u51b3\u8bae\u3002<\/li>\n<\/ul>\n<h3>\u753b\u50cf 4\uff1a\u521a\u6765\u6fb3\u5de5\u4f5c 1-3 \u5e74\u7684\u7559\u5b66\u751f \/ \u6280\u672f\u79fb\u6c11<\/h3>\n<ul>\n<li><strong>\u5f71\u54cd<\/strong>\uff1a\u9996\u6b21\u7f6e\u4e1a\u66f4\u5e94\u8be5<strong>\u504f\u5411\u65b0\u623f\u6216\u697c\u82b1<\/strong>\uff0c\u4eab\u53d7\u5b8c\u6574\u7a0e\u52a1\u6548\u7387 + grandfather\uff1b\u4e8c\u624b\u6295\u8d44\u623f\u7684\u5438\u5f15\u529b\u663e\u8457\u4e0b\u964d\u3002<\/li>\n<li><strong>\u5efa\u8bae<\/strong>\uff1a\u5728\u52a8\u7528 First Home Owner Grant\u3001Stamp Duty \u51cf\u514d\u4e4b\u524d\uff0c\u5148\u4e0e CPA \u8d70\u4e00\u904d 5\/10\/20 \u5e74\u7a0e\u52a1\u6a21\u62df\u3002<\/li>\n<\/ul>\n<h2 id=\"faq\">\u5e38\u89c1\u95ee\u9898\uff08FAQ\uff09<\/h2>\n<h3>Q1\uff1a\u6211 5\/10 \u7b7e\u4e86\u5408\u540c\u30015\/13 settle\uff0c\u7b97\u4e0d\u7b97&#8221;5\/12 \u4e4b\u524d&#8221;\uff1f<\/h3>\n<p>\u6309\u5408\u540c\u7b7e\u8ba2\u65e5\u671f\u7b97\uff0c5\/10 \u65e9\u4e8e 5\/12\uff0c<strong>\u5c5e\u4e8e\u65e7\u89c4\u5219\uff0cgrandfather \u9002\u7528<\/strong>\u3002Settlement \u65e5\u671f\u4e0d\u5f71\u54cd\u3002<\/p>\n<h3>Q2\uff1a\u6211\u7684\u6295\u8d44\u623f\u653e\u5728 SMSF \u91cc\uff0c\u53d7\u5f71\u54cd\u5417\uff1f<\/h3>\n<p>SMSF\uff08\u81ea\u7ba1\u517b\u8001\u91d1\uff09\u6295\u8d44\u623f<strong>\u4e0d\u53d7\u8fd9\u6b21\u8d1f\u6263\u7a0e\u6539\u9769\u5f71\u54cd<\/strong>\u2014\u2014\u56e0\u4e3a SMSF \u5185\u90e8\u672c\u6765\u5c31\u4e0d\u80fd\u628a\u4e8f\u635f\u62b5\u6263\u5230\u5916\u90e8\u6536\u5165\u3002Treasury \u5df2\u660e\u786e SMSF \u623f\u4ea7\u7b56\u7565\u7ef4\u6301\u73b0\u72b6\u3002<\/p>\n<h3>Q3\uff1a\u6211\u6253\u7b97\u5356\u6389\u65e7\u7684\u4e8c\u624b\u623f\u3001\u4e70\u4e00\u5957\u65b0\u623f\u2014\u2014\u503c\u5f97\u5417\uff1f<\/h3>\n<p>\u89c6\u60c5\u51b5\u800c\u5b9a\u3002<strong>\u4e09\u4e2a\u53d8\u91cf<\/strong>\uff1a(1) \u5356\u65e7\u623f\u89e6\u53d1\u7684 CGT\uff1b(2) \u4e70\u65b0\u623f\u7684\u5370\u82b1\u7a0e + \u5165\u573a\u6210\u672c\uff1b(3) grandfather \u5931\u53bb vs \u65b0\u623f\u7a0e\u52a1\u6548\u7387\u3002\u4e00\u822c break-even \u671f\u4e3a 8-12 \u5e74\u2014\u2014\u5982\u679c\u4f60\u6253\u7b97\u6301\u6709\u65b0\u623f\u8d85\u8fc7\u8fd9\u4e2a\u671f\u9650\u3001\u4e14\u5f53\u524d\u65e7\u623f CGT \u4e0d\u9ad8\uff0c\u53ef\u8003\u8651\u3002<strong>\u5fc5\u987b\u4e2a\u6848\u5206\u6790\u3002<\/strong><\/p>\n<h3>Q4\uff1a\u4fe1\u6258 30% \u6700\u4f4e\u7a0e\u751f\u6548\u540e\uff0c\u662f\u4e0d\u662f\u6240\u6709\u5bb6\u5ead\u4fe1\u6258\u90fd\u8981\u91cd\u7ec4\uff1f<\/h3>\n<p>\u4e0d\u4e00\u5b9a\u3002\u5982\u679c\u4f60\u7684\u4fe1\u6258\u6bcf\u5e74\u5206\u914d\u989d\u8f83\u5c0f\uff08\u5982\u4f4e\u4e8e 8 \u4e07\uff09\u3001\u6216\u4e3b\u8981\u5206\u914d\u7ed9\u672c\u6765\u5c31\u662f 30%+ \u7a0e\u7387\u7684\u53d7\u76ca\u4eba\uff0c<strong>\u65b0\u89c4\u53ef\u80fd\u6ca1\u6709\u5b9e\u8d28\u5f71\u54cd<\/strong>\u3002Wiselink \u5efa\u8bae\u5148\u505a&#8221;\u4fe1\u6258\u5065\u5eb7\u68c0\u67e5&#8221;\u518d\u51b3\u5b9a\uff0c\u4e0d\u8981\u76f2\u76ee\u91cd\u7ec4\u3002<\/p>\n<h3>Q5\uff1a\u5c0f\u4f01\u4e1a CGT \u4f18\u60e0\uff08small business CGT concessions\uff09\u53d7\u5f71\u54cd\u5417\uff1f<\/h3>\n<p><strong>\u4e0d\u53d7\u5f71\u54cd<\/strong>\u3002Treasury \u660e\u786e\u5c0f\u4f01\u4e1a CGT \u51cf\u514d\uff0815 \u5e74\u8c41\u514d\u3001\u9000\u4f11\u8c41\u514d\u3001active asset 50% \u6298\u6263\u3001\u6eda\u52a8\u51cf\u514d\uff09\u7ef4\u6301\u73b0\u72b6\u3002\u8fd9\u5bf9\u8ba1\u5212\u5728 2027 \u5e74\u540e\u9000\u4f11\u7684\u534e\u4eba\u5c0f\u4f01\u4e1a\u4e3b\u662f\u91cd\u5927\u5229\u597d\u3002<\/p>\n<h3>Q6\uff1a\u672c\u6587\u4fe1\u606f\u53ef\u4fe1\u5ea6\uff1f<\/h3>\n<p>\u672c\u6587\u57fa\u4e8e 2026\/5\/12 \u8d22\u957f Jim Chalmers \u5728\u56fd\u4f1a\u53d1\u5e03\u7684\u9884\u7b97\u6848\u6587\u4ef6\u30015\/13 Treasury \u53d1\u5e03\u7684\u5b9e\u65bd\u7ec6\u5219\u8349\u6848\uff0c\u4ee5\u53ca Wiselink CPA \u56e2\u961f\u5bf9 ATO \u73b0\u884c ruling\uff08TR 97\/23\u3001TR 2023\/1\uff09\u7684\u4ea4\u53c9\u9a8c\u8bc1\u3002\u5177\u4f53\u9002\u7528\u524d\u8bf7\u54a8\u8be2\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\uff08registered tax agent\uff09\u3002<\/p>\n<h2 id=\"cta\">\u4e0b\u4e00\u6b65\uff1a\u514d\u8d39 20 \u5206\u949f\u54a8\u8be2<\/h2>\n<p>2026 \u8054\u90a6\u9884\u7b97\u7684\u5f71\u54cd\u8981\u770b\u4f60\u7684<strong>\u5177\u4f53\u7ed3\u6784<\/strong>\u2014\u2014\u6295\u8d44\u623f\u6570\u91cf\u3001\u4fe1\u6258\u8bbe\u7f6e\u3001SME \u6301\u80a1\u65b9\u5f0f\u3001\u914d\u5076\u6536\u5165\u5206\u914d\u3002Wiselink \u4fe1\u5143\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u63d0\u4f9b<strong>\u514d\u8d39 20 \u5206\u949f\u4e00\u5bf9\u4e00\u54a8\u8be2<\/strong>\uff0c\u9488\u5bf9\u4f60\u7684\u753b\u50cf\u7ed9\u51fa EOFY 6 \u5468\u5185\u7684\u4f18\u5148\u7ea7\u6e05\u5355\u3002<\/p>\n<ul>\n<li><strong>\u58a8\u5c14\u672c\uff08Camberwell\uff09<\/strong>\uff1a03 9600 0803<\/li>\n<li><strong>\u5e03\u91cc\u65af\u73ed\uff08Eight Mile Plains\uff09<\/strong>\uff1a07 3188 8081<\/li>\n<li><strong>\u90ae\u7bb1<\/strong>\uff1a<a href=\"mailto:info@wiselinkaccountants.com.au\">info@wiselinkaccountants.com.au<\/a><\/li>\n<\/ul>\n<h2 id=\"related\">\u5ef6\u4f38\u9605\u8bfb<\/h2>\n<ul>\n<li><a href=\"\/federal-budget-2026-summary-tax-changes-smes-investors\/\">Federal Budget 2026 Summary: Key Tax Changes for Australian SMEs, Investors &amp; Pensioners<\/a>\uff08\u82f1\u6587\u5b8c\u6574\u7248\uff09<\/li>\n<li><a href=\"\/pre-eofy-2026-strategic-tax-decisions-melbourne\/\">Pre-EOFY 2026: 7 Strategic Tax Decisions Every Melbourne Small Business Owner Must Make Before 30 June<\/a><\/li>\n<li><a href=\"\/sme-cashflow-management-melbourne-2026-zh\/\">\u6fb3\u6d32\u4e2d\u5c0f\u4f01\u4e1a\u73b0\u91d1\u6d41\u7ba1\u7406\uff1a5 \u5927\u652f\u67f1\u5b9e\u6218\u6307\u5357\uff08\u58a8\u5c14\u672c\/\u5e03\u91cc\u65af\u73ed 2026\uff09<\/a><\/li>\n<li><a href=\"\/brisbane-chinese-sme-eofy-2026-zh\/\">\u5e03\u91cc\u65af\u73ed\u534e\u4eba SME 2026 EOFY \u7ec8\u6781\u6307\u5357\uff1aQLD 4 \u5927\u7a0e\u52a1\u5dee\u5f02 + 2032 \u5965\u8fd0\u7ea2\u5229\u7a97\u53e3 + Sunnybank \u5b9e\u6218<\/a><\/li>\n<\/ul>\n<p><em>\u514d\u8d23\u58f0\u660e\uff1a\u672c\u6587\u4e3a\u4e00\u822c\u6027\u7a0e\u52a1\u4fe1\u606f\uff0c\u4e0d\u6784\u6210\u9488\u5bf9\u4e2a\u4eba\u60c5\u51b5\u7684\u4e13\u4e1a\u5efa\u8bae\u3002\u5177\u4f53\u5e94\u7528\u524d\u8bf7\u54a8\u8be2\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\uff08registered tax agent\uff09\u3002Wiselink Accountants \u6301\u6709 Tax Practitioners Board \u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\u8d44\u683c\u3001ASIC \u6ce8\u518c\u4ee3\u7406\u3001NTAA \u4f1a\u5458\u3001CPA Australia \u4f1a\u5458\u3002<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026 \u8054\u90a6\u9884\u7b97\u540e\u6fb3\u6d32\u8d1f\u6263\u7a0e\u5927\u6539\uff1a5\/12 \u622a\u6b62\u65e5\u5f71\u54cd\u3001\u65b0\u623f vs \u4e8c\u624b\u623f\u7a0e\u52a1\u5bf9\u6bd4\u3001CGT 30% \u6700\u4f4e\u7a0e\u3001\u4fe1\u6258 3 \u5e74\u91cd\u7ec4\u7a97\u53e3\u3002\u58a8\u5c14\u672c\/\u5e03\u91cc\u65af\u73ed CPA Lily Zhang \u64b0\u5199\uff0c\u9644 4 \u7c7b\u534e\u4eba\u6295\u8d44\u8005\u753b\u50cf + EOFY 6 \u5468\u884c\u52a8\u6e05\u5355\u3002<\/p>\n","protected":false},"author":5,"featured_media":4145,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,17,60,61,18],"tags":[],"class_list":["post-4146","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-topics","category-business-solutions","category-chinese-post","category-english-post","category-business"],"_links":{"self":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/4146","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=4146"}],"version-history":[{"count":2,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/4146\/revisions"}],"predecessor-version":[{"id":4148,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/4146\/revisions\/4148"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/4145"}],"wp:attachment":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=4146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=4146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=4146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}