{"id":4252,"date":"2026-07-29T17:43:55","date_gmt":"2026-07-29T07:43:55","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/smsf-setup-eligibility-residency-chinese\/"},"modified":"2026-07-29T17:43:55","modified_gmt":"2026-07-29T07:43:55","slug":"smsf-setup-eligibility-residency-chinese","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/smsf-setup-eligibility-residency-chinese\/","title":{"rendered":"\u81ea\u7ba1\u517b\u8001\u91d1\u8c01\u80fd\u8bbe\u3001\u600e\u4e48\u8bbe\uff1aATO \u7684\u4e09\u9053\u95e8\u69db\uff0c\u548c\u4e2d\u6fb3\u4e24\u5934\u8dd1\u6700\u5bb9\u6613\u8e29\u7684\u90a3\u4e2a\u5751"},"content":{"rendered":"<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"headline\": \"\u81ea\u7ba1\u517b\u8001\u91d1\u8c01\u80fd\u8bbe\u3001\u600e\u4e48\u8bbe\uff1aATO 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\"2026-07-29T09:00:00+10:00\", \"inLanguage\": \"zh-Hans\", \"mainEntityOfPage\": {\"@type\": \"WebPage\", \"@id\": \"https:\/\/wiselinkaccountants.com.au\/smsf-setup-eligibility-residency-chinese\/\"}, \"author\": {\"@type\": \"Person\", \"name\": \"Lily Zhang\", \"jobTitle\": \"Founder & Principal Accountant\", \"hasCredential\": [\"CPA Australia member\", \"Registered Tax Agent\", \"ASIC Registered Agent\", \"NTAA Member\"], \"worksFor\": {\"@type\": \"AccountingService\", \"name\": \"Wiselink Accountants\"}, \"knowsLanguage\": [\"en\", \"zh\"]}, \"publisher\": {\"@type\": \"Organization\", \"name\": \"Wiselink Accountants\", \"logo\": {\"@type\": \"ImageObject\", \"url\": \"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2020\/02\/logo.png\"}}, \"about\": \"\u6fb3\u6d32\u81ea\u7ba1\u517b\u8001\u91d1 SMSF 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\u670d\u52a1\u9875\u4e0a\uff08p13\u2013p40\uff09\u2014\u2014\u610f\u56fe\u9519\u914d\u3002\n\u5173\u952e\u8bcd\u5206\u5de5: \u672c\u6587\u5403\u4fe1\u606f\u610f\u56fe\uff08\u4ec0\u4e48\u662f\/\u8c01\u80fd\u8bbe\/\u600e\u4e48\u8bbe\/\u5c45\u6c11\u8eab\u4efd\uff09\uff1b\n         \u300c\u81ea\u7ba1\u517b\u8001\u91d1\u54a8\u8be2\u670d\u52a1\u300d\u7559\u7ed9\u670d\u52a1\u9875\uff1b\u300c\u5e74\u5ea6\u5408\u89c4\u627e\u8c01\u6253\u7406\u300d\u7559\u7ed9 post 4222\u3002\n\u5dee\u5f02\u5316: ATO \u5c45\u6c11\u8eab\u4efd\u4e09\u6761\u4ef6 \u00d7 \u4e2d\u6fb3\u4e24\u5934\u8dd1\u2014\u2014\u897f\u4eba\u6240\u4e0d\u5199\u573a\u666f\uff0c\u534e\u4eba\u5c0f\u6240\u4e0d\u6562\u78b0 YMYL\u3002\n\u6570\u5b57\u53e3\u5f84: \u5168\u90e8 ATO \u4e00\u624b\uff0c\u9644\u9875\u9762\u66f4\u65b0\u65e5\u671f\u3002\u672a\u53d6\u5230\u7684\uff08in-house assets 5%\u3001SMSF \u7edf\u8ba1\u3001\u5e73\u5747\u6210\u672c\uff09\u4e00\u5f8b\u4e0d\u5199\u3002\n\u6267\u4e1a\u8fb9\u754c: \u4e0d\u5199\"\u8be5\u4e0d\u8be5\u8bbe SMSF\"\uff08\u5c5e\u9700 AFSL \u7684\u4e2a\u4eba\u8d22\u52a1\u5efa\u8bae\uff09\uff0c\u53ea\u5199\u6cd5\u89c4\u4e49\u52a1\u4e0e\u5408\u89c4\u540e\u679c\u3002\n--><\/p>\n<p>\u5f88\u591a\u4eba\u5f00\u81ea\u7ba1\u517b\u8001\u91d1\uff08\u81ea\u7ba1\u990a\u8001\u91d1\uff0cSMSF\uff09\u7684\u7406\u7531\u662f\u300c\u60f3\u81ea\u5df1\u8bf4\u4e86\u7b97\u300d\u2014\u2014\u6295\u8d44\u81ea\u5df1\u6311\uff0c\u9000\u4f11\u91d1\u81ea\u5df1\u7ba1\u3002<\/p>\n<p>\u4f46\u5728\u6311\u6295\u8d44\u4e4b\u524d\uff0cATO 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ATO \u5b98\u65b9\u9875\u9762\uff0c\u5e76\u6807\u6ce8\u9875\u9762\u66f4\u65b0\u65e5\u671f\u3002<\/p>\n<figure>\n  <img decoding=\"async\" src=\"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/07\/smsf-setup-eligibility-residency-chinese.jpeg\" alt=\"\u81ea\u7ba1\u517b\u8001\u91d1 SMSF \u8bbe\u7acb\u8d44\u683c\u4e0e\u53d7\u6258\u4eba\u4e49\u52a1 \u2014\u2014 \u58a8\u5c14\u672c\u5e03\u91cc\u65af\u73ed\u534e\u4eba\u4f1a\u8ba1\" \/><figcaption>\u81ea\u7ba1\u517b\u8001\u91d1\u80fd\u4e0d\u80fd\u8bbe\u3001\u600e\u4e48\u8bbe\uff0c\u5148\u770b ATO \u7684\u4e09\u9053\u95e8\u69db\u3002<\/figcaption><\/figure>\n<h2>\u4e00\u3001\u5148\u5206\u6e05\uff1a\u81ea\u7ba1\u517b\u8001\u91d1\u548c\u666e\u901a\u517b\u8001\u91d1\u5dee\u5728\u54ea<\/h2>\n<p>\u666e\u901a\u517b\u8001\u91d1\uff08\u884c\u4e1a\u57fa\u91d1\u3001\u96f6\u552e\u57fa\u91d1\uff09\u91cc\uff0c\u57fa\u91d1\u7531\u4e13\u4e1a\u673a\u6784\u7ba1\u7406\uff0c\u4f60\u662f\u6210\u5458\uff0c\u4e0d\u627f\u62c5\u7ba1\u7406\u8d23\u4efb\u3002\u81ea\u7ba1\u517b\u8001\u91d1\u53cd\u8fc7\u6765\uff1a<strong>\u4f60\u65e2\u662f\u6210\u5458\uff0c\u4e5f\u662f\u53d7\u6258\u4eba<\/strong>\u3002\u505a\u8d26\u3001\u62a5\u7a0e\u3001\u8bf7\u5ba1\u8ba1\u3001\u5b88\u6295\u8d44\u89c4\u5219\u3001\u7559\u8bb0\u5f55\uff0c\u5168\u90e8\u662f\u53d7\u6258\u4eba\u7684\u6cd5\u5b9a\u4e49\u52a1\u3002\u8e29\u7ebf\u7684\u540e\u679c\u7531\u53d7\u6258\u4eba\u627f\u62c5\uff0c\u4e0d\u662f\u7531\u300c\u5e2e\u4f60\u505a\u4e8b\u7684\u4eba\u300d\u627f\u62c5\u3002<\/p>\n<p>\u8fd9\u4e5f\u662f\u4e3a\u4ec0\u4e48 ATO \u5728\u8bbe\u7acb\u73af\u8282\u5c31\u5148\u5361\u8d44\u683c\u2014\u2014\u5b83\u8981\u786e\u8ba4\u5750\u5728\u53d7\u6258\u4eba\u4f4d\u7f6e\u4e0a\u7684\u4eba\uff0c\u6cd5\u5f8b\u4e0a\u6709\u8d44\u683c\u5750\u90a3\u513f\u3002\u5982\u679c\u4f60\u60f3\u5148\u4e86\u89e3\u6fb3\u6d32\u517b\u8001\u91d1\u4f53\u7cfb\u672c\u8eab\uff08\u4f9b\u6b3e\u3001\u7a0e\u52a1\u4f18\u60e0\u3001\u4fdd\u7559\u5e74\u9f84\uff09\uff0c\u53ef\u4ee5\u770b\u6211\u4eec\u7684<a href=\"https:\/\/wiselinkaccountants.com.au\/zh-hans\/superannuation\/\">\u517b\u8001\u91d1\u670d\u52a1\u4e0e\u77e5\u8bc6\u9875<\/a>\u3002<\/p>\n<h2>\u4e8c\u3001\u7b2c\u4e00\u9053\u95e8\u69db\uff1a\u8c01\u53ef\u4ee5\u5f53\u53d7\u6258\u4eba<\/h2>\n<p>ATO \u7684\u89c4\u5219\u662f\uff1a\u57fa\u91d1\u7684\u6bcf\u4e00\u4f4d\u6210\u5458\uff0c\u90fd\u5fc5\u987b\u662f\u4e2a\u4eba\u53d7\u6258\u4eba\uff0c\u6216\u8005\u662f\u516c\u53f8\u53d7\u6258\u4eba\u7684\u8463\u4e8b\u3002\u800c\u8981\u5f53\u53d7\u6258\u4eba\uff0c\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u4e09\u4e2a\u6761\u4ef6\u2014\u2014<strong>\u5e74\u6ee1 18 \u5c81\u3001\u6ca1\u6709\u6cd5\u5f8b\u884c\u4e3a\u80fd\u529b\u65b9\u9762\u7684\u969c\u788d\uff08\u4f8b\u5982\u7cbe\u795e\u4e0a\u65e0\u884c\u4e3a\u80fd\u529b\uff09\u3001\u5e76\u4e14\u4e0d\u662f\u300c\u88ab\u53d6\u6d88\u8d44\u683c\u7684\u4eba\u300d\uff08disqualified person\uff09<\/strong>\u3002\uff08\u6765\u6e90\uff1aATO\u300aAppoint your SMSF trustees\u300b\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2025 \u5e74 5 \u6708 23 \u65e5\uff09<\/p>\n<p>\u300c\u88ab\u53d6\u6d88\u8d44\u683c\u300d\u4e0d\u662f\u6a21\u7cca\u7684\u9053\u5fb7\u5224\u65ad\uff0cATO \u7ed9\u4e86\u56db\u4e2a\u53ef\u4ee5\u81ea\u5df1\u56de\u7b54\u7684\u95ee\u9898\u3002<strong>\u53ea\u8981\u5176\u4e2d\u4efb\u4f55\u4e00\u4e2a\u7b54\u300c\u662f\u300d\uff0c\u4f60\u5c31\u662f\u88ab\u53d6\u6d88\u8d44\u683c\u7684\u4eba<\/strong>\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th>\u81ea\u67e5\u95ee\u9898<\/th>\n<th>\u8bf4\u660e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4f60\u662f\u5426\u66fe\u56e0\u4e0d\u8bda\u5b9e\u884c\u4e3a\u88ab\u5b9a\u7f6a\uff08\u5728\u6fb3\u6d32\u6216\u6d77\u5916\uff09\uff1f<\/td>\n<td>\u5305\u62ec\u6b3a\u8bc8\u3001\u76d7\u7a83\u3001\u975e\u6cd5\u6d3b\u52a8\u6216\u4ea4\u6613\u3002<strong>\u4efb\u4f55\u65f6\u95f4\u53d1\u751f\u7684\u90fd\u7b97<\/strong>\uff0c\u5305\u62ec\u5df2\u7ecf\u300c\u6d88\u9664\u8bb0\u5f55\u300d\uff08spent\uff09\u7684\u5b9a\u7f6a\uff0c\u4ee5\u53ca\u6cd5\u9662\u56e0\u5e74\u9f84\u6216\u521d\u72af\u800c\u672a\u4e88\u8bb0\u5f55\u7684\u5b9a\u7f6a\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u4f60\u662f\u5426\u66fe\u88ab\u4e0b\u8fbe\u6c11\u4e8b\u7f5a\u6b3e\u4ee4\uff08civil penalty order\uff09\uff1f<\/td>\n<td>\u8fdd\u53cd\u6c11\u4e8b\u5904\u7f5a\u6761\u6b3e\u65f6\u4e0b\u8fbe\uff0c\u53ef\u4ee5\u662f\u7f5a\u6b3e\u6216\u76d1\u7981\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u4f60\u76ee\u524d\u662f\u5426\u5904\u4e8e\u7834\u4ea7\u6216\u65e0\u529b\u507f\u503a\u53d7\u7ba1\u7406\u72b6\u6001\uff1f<\/td>\n<td>\u672a\u89e3\u9664\u7834\u4ea7\u671f\u95f4\u4e0d\u80fd\u62c5\u4efb\u53d7\u6258\u4eba\uff1b<strong>\u88ab\u4efb\u547d\u4e4b\u540e\u624d\u7834\u4ea7\u7684\uff0c\u4e5f\u5fc5\u987b\u5378\u4efb<\/strong>\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u4f60\u662f\u5426\u66fe\u88ab ATO\u3001ASIC \u6216 APRA \u53d6\u6d88\u8fc7\u8d44\u683c\uff1f<\/td>\n<td>ATO \u7684\u53d6\u6d88\u8d44\u683c\u662f<strong>\u6c38\u4e45\u6027<\/strong>\u7684\uff0c\u4e14\u4e0d\u9650\u4e8e\u5f53\u65f6\u90a3\u4e00\u53ea\u57fa\u91d1\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\u4ee5\u4e0a\u56db\u95ee\u6765\u6e90\u540c\u4e0a\uff0cATO\u300aAppoint your SMSF trustees\u300b\uff0c2025 \u5e74 5 \u6708 23 \u65e5\u66f4\u65b0\uff09<\/p>\n<blockquote>\n<p>\u2b50 <strong>\u8fd8\u6709\u4e00\u6761\u5f88\u591a\u4eba\u4e0d\u77e5\u9053\uff0c\u4f46\u5361\u4eba\u6700\u591a\uff1a<\/strong>\u5982\u679c\u51c6\u53d7\u6258\u4eba\u672c\u4eba\u6709<strong>\u6ca1\u7ed3\u6e05\u7684\u7a0e\u52a1\u6216\u517b\u8001\u91d1\u4e8b\u9879<\/strong>\u2014\u2014\u6bd4\u5982\u6709\u7a0e\u8868\u6ca1\u7533\u62a5\u3001\u6709\u7a0e\u6b3e\u6b20\u7740\u2014\u2014\u8fd9\u53ef\u80fd\u76f4\u63a5\u5bfc\u81f4 SMSF \u7684\u6ce8\u518c\u529e\u4e0d\u4e0b\u6765\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u4e2a\u4eba\u8fd9\u8fb9\u7684\u65e7\u8d26\u6ca1\u6e05\uff0c\u57fa\u91d1\u90a3\u8fb9\u5c31\u6ce8\u518c\u4e0d\u4e86\u3002\u6240\u4ee5\u5728\u52a8\u624b\u8bbe\u7acb\u4e4b\u524d\uff0c\u5148\u628a\u81ea\u5df1\u540d\u4e0b\u7684\u7533\u62a5\u548c\u6b20\u6b3e\u72b6\u6001\u67e5\u4e00\u904d\uff0c\u6bd4\u8bbe\u7acb\u5230\u4e00\u534a\u88ab\u5361\u4f4f\u8981\u7701\u4e8b\u5f97\u591a\u3002\u660e\u77e5\u81ea\u5df1\u88ab\u53d6\u6d88\u8d44\u683c\u5374\u4ecd\u62c5\u4efb\u53d7\u6258\u4eba\uff0c\u672c\u8eab\u5c31\u662f\u4e00\u9879\u8fdd\u6cd5\u884c\u4e3a\uff1b\u6cd5\u5b9a\u4ee3\u7406\u4eba\uff08LPR\uff09\u4e5f\u4e0d\u80fd\u4ee3\u88ab\u53d6\u6d88\u8d44\u683c\u7684\u4eba\u51fa\u4efb\u53d7\u6258\u4eba\u3002\uff08\u6765\u6e90\uff1aATO\u300aAppoint your SMSF trustees\u300b\uff0c2025 \u5e74 5 \u6708 23 \u65e5\u66f4\u65b0\uff09<\/p>\n<\/blockquote>\n<h2>\u4e09\u3001\u7b2c\u4e8c\u9053\u95e8\u69db\uff1a\u9009\u4e2a\u4eba\u53d7\u6258\u4eba\u8fd8\u662f\u516c\u53f8\u53d7\u6258\u4eba<\/h2>\n<p>ATO \u5141\u8bb8\u4e24\u79cd\u7ed3\u6784\uff0c\u89c4\u5219\u4e0d\u4e00\u6837\u3002<strong>\u65e0\u8bba\u54ea\u79cd\uff0c\u57fa\u91d1\u6700\u591a 6 \u540d\u6210\u5458\u3002<\/strong>\uff08\u6765\u6e90\uff1aATO\u300aChoose your SMSF trustee structure\u300b\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2026 \u5e74 2 \u6708 16 \u65e5\uff09<\/p>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th>\u4e2a\u4eba\u53d7\u6258\u4eba<\/th>\n<th>\u516c\u53f8\u53d7\u6258\u4eba<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6210\u5458\u4e0a\u9650<\/td>\n<td>\u6700\u591a 6 \u540d<\/td>\n<td>\u6700\u591a 6 \u540d<\/td>\n<\/tr>\n<tr>\n<td>\u6210\u5458\u4e0e\u53d7\u6258\u4eba\u7684\u5173\u7cfb<\/td>\n<td>\u6bcf\u540d\u6210\u5458\u90fd\u5fc5\u987b\u662f\u53d7\u6258\u4eba\uff1b\u6bcf\u540d\u53d7\u6258\u4eba\u4e5f\u90fd\u5fc5\u987b\u662f\u6210\u5458<\/td>\n<td>\u6bcf\u540d\u6210\u5458\u90fd\u5fc5\u987b\u662f\u516c\u53f8\u53d7\u6258\u4eba\u7684\u8463\u4e8b<\/td>\n<\/tr>\n<tr>\n<td>\u53ea\u6709\u4e00\u540d\u6210\u5458\u65f6<\/td>\n<td>\u5fc5\u987b\u6709 <strong>2 \u540d<\/strong>\u53d7\u6258\u4eba\uff0c\u5176\u4e2d\u53ea\u9700\u4e00\u4eba\u662f\u6210\u5458<\/td>\n<td>\u8be5\u6210\u5458\u53ef\u4ee5\u662f<strong>\u552f\u4e00\u8463\u4e8b<\/strong>\uff1b\u4e5f\u53ef\u4ee5\u662f\u4e24\u540d\u8463\u4e8b\u4e4b\u4e00\uff08\u524d\u63d0\u662f\u4e24\u4eba\u4e3a\u4eb2\u5c5e\uff0c\u6216\u8be5\u6210\u5458\u4e0d\u662f\u53e6\u4e00\u4f4d\u8463\u4e8b\u7684\u96c7\u5458\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u96c7\u4f63\u5173\u7cfb\u9650\u5236<\/td>\n<td>\u6210\u5458\u4e4b\u95f4\u4e0d\u80fd\u662f\u96c7\u4f63\u5173\u7cfb\uff0c\u9664\u975e\u662f\u4eb2\u5c5e<\/td>\n<td>\u89c1\u4e0a\u4e00\u884c\u7684\u5355\u4e00\u6210\u5458\u60c5\u5f62<\/td>\n<\/tr>\n<tr>\n<td>\u989d\u5916\u8981\u6c42<\/td>\n<td>\u90e8\u5206\u5dde\u4e0e\u9886\u5730\u7684\u6cd5\u5f8b\u89c4\u5b9a\u4fe1\u6258\u7684\u53d7\u6258\u4eba\u6570\u91cf\u5c11\u4e8e 6 \u4eba\u3002SMSF \u5c5e\u4e8e\u4fe1\u6258\uff0c\u5982\u679c\u53d7\u5f71\u54cd\uff0c\u53ef\u8003\u8651\u6539\u7528\u516c\u53f8\u53d7\u6258\u4eba<\/td>\n<td>\u516c\u53f8\u53d7\u6258\u4eba\u7684\u8463\u4e8b\u5fc5\u987b\u6301\u6709<strong>\u8463\u4e8b\u8eab\u4efd\u53f7\u7801\uff08director ID\uff09<\/strong>\uff0c\u4e00\u6b21\u7533\u8bf7\u3001\u7ec8\u8eab\u6709\u6548<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\u5168\u8868\u6765\u6e90\uff1aATO\u300aChoose your SMSF trustee structure\u300b\uff0c2026 \u5e74 2 \u6708 16 \u65e5\u66f4\u65b0\uff09<\/p>\n<p>\u5173\u4e8e\u8bbe\u7acb\u8d39\u7528\u8fd8\u6709\u4e00\u6761\u5b9e\u52a1\u89c4\u5219\uff1a\u8bbe\u7acb\u6210\u672c\u53ef\u4ee5\u7531\u57fa\u91d1\u51fa\uff0c\u4e5f\u53ef\u4ee5\u4f60\u5148\u81ea\u5df1\u57ab\u4ed8\u3002\u5982\u679c\u4f60\u4e2a\u4eba\u57ab\u4ed8\u4e86\u8bbe\u7acb\u8d39\u7528\uff0c\u300aSuperannuation Industry (Supervision) Regulations 1994\u300b\u7b2c 5.02 \u6761\u5141\u8bb8\u57fa\u91d1\u628a\u8fd9\u7b14\u8d39\u7528\u8bb0\u5728\u4f60\u7684\u517b\u8001\u91d1\u6743\u76ca\u4e0a\uff0c\u4e5f\u5c31\u662f<strong>\u4f60\u53ef\u4ee5\u5411\u57fa\u91d1\u7533\u8bf7\u62a5\u9500<\/strong>\u3002\u8981\u62a5\u9500\u7684\u8bdd\uff0c\u57fa\u91d1\u4e00\u6709\u53ef\u7528\u73b0\u91d1\u5c31\u5e94\u5c3d\u5feb\u529e\u3002ATO \u7684 SMSFR 2009\/2 \u786e\u8ba4\uff0c\u8fd9\u79cd\u300c\u4ee3\u4ed8\u540e\u7acb\u5373\u62a5\u9500\u300d\u7684\u5b89\u6392\u4e0d\u7b97\u57fa\u91d1\u501f\u6b3e\u3002\uff08\u6765\u6e90\u540c\u4e0a\uff09<\/p>\n<h2>\u56db\u3001\u600e\u4e48\u8bbe\u7acb\uff1aATO \u5217\u7684 10 \u4e2a\u6b65\u9aa4<\/h2>\n<p>\u8bbe\u7acb\u4e0d\u662f\u300c\u7b7e\u4e2a\u4fe1\u6258\u5951\u7ea6\u5c31\u5b8c\u4e8b\u300d\u3002ATO \u628a\u5b8c\u6574\u6d41\u7a0b\u62c6\u6210 10 \u6b65\uff0c\u7f3a\u4efb\u4f55\u4e00\u6b65\u90fd\u53ef\u80fd\u8ba9\u57fa\u91d1\u5728\u7b2c\u4e00\u5e74\u5c31\u51fa\u95ee\u9898\uff1a<\/p>\n<ol>\n<li><strong>\u9009\u5b9a\u53d7\u6258\u4eba\u7ed3\u6784<\/strong>\u2014\u2014\u4e2a\u4eba\u53d7\u6258\u4eba\u8fd8\u662f\u516c\u53f8\u53d7\u6258\u4eba\uff08\u89c1\u4e0a\u4e00\u8282\uff09\u3002<\/li>\n<li><strong>\u4efb\u547d\u53d7\u6258\u4eba<\/strong>\u2014\u2014\u786e\u8ba4\u6bcf\u4e2a\u4eba\u90fd\u7b26\u5408\u8d44\u683c\u8981\u6c42\u3002<\/li>\n<li><strong>\u786e\u8ba4\u57fa\u91d1\u662f\u300c\u6fb3\u6d32\u8d85\u7ea7\u57fa\u91d1\u300d<\/strong>\u2014\u2014\u6ee1\u8db3\u5c45\u6c11\u8eab\u4efd\u6761\u4ef6\u624d\u80fd\u4eab\u53d7\u7a0e\u52a1\u4f18\u60e0\uff08\u8fd9\u4e00\u8282\u4e0b\u9762\u5355\u72ec\u8bb2\uff09\u3002<\/li>\n<li><strong>\u62df\u5b9a\u4fe1\u6258\u5951\u7ea6\uff08trust deed\uff09<\/strong>\u2014\u2014\u5199\u660e\u57fa\u91d1\u8fd0\u4f5c\u7684\u89c4\u5219\u4e0e\u6761\u4ef6\u3002<\/li>\n<li><strong>\u6301\u6709\u57fa\u91d1\u8d44\u4ea7<\/strong>\u2014\u2014\u8d44\u4ea7\u7684\u6cd5\u5b9a\u6240\u6709\u6743\u5fc5\u987b\u767b\u8bb0\u5728\u57fa\u91d1\u540d\u4e0b\u3002<\/li>\n<li><strong>\u5411 ATO \u6ce8\u518c\u57fa\u91d1<\/strong>\u2014\u2014\u6210\u4e3a\u53d7 ATO \u76d1\u7ba1\u7684 SMSF\u3002<\/li>\n<li><strong>\u5f00\u8bbe\u57fa\u91d1\u94f6\u884c\u8d26\u6237<\/strong>\u2014\u2014\u7528\u4e8e\u5904\u7406\u4f9b\u6b3e\u3001\u8f6c\u5165\u4ee5\u53ca\u652f\u4ed8\u8d39\u7528\u3002<\/li>\n<li><strong>\u53d6\u5f97\u7535\u5b50\u670d\u52a1\u5730\u5740\uff08ESA\uff09<\/strong>\u2014\u2014\u6ca1\u6709 ESA \u5c31\u6536\u4e0d\u5230\u4f9b\u6b3e\u548c\u8f6c\u5165\u3002<\/li>\n<li><strong>\u5236\u5b9a\u6295\u8d44\u7b56\u7565<\/strong>\u2014\u2014\u8fd9\u662f\u6cd5\u5b9a\u8981\u6c42\uff0c\u4e0d\u662f\u53ef\u9009\u9879\u3002<\/li>\n<li><strong>\u51c6\u5907\u9000\u51fa\u8ba1\u5212<\/strong>\u2014\u2014\u63d0\u524d\u60f3\u597d\u4ec0\u4e48\u60c5\u51b5\u4e0b\u7ed3\u675f\u57fa\u91d1\uff0c\u51fa\u610f\u5916\u65f6\u4f1a\u7701\u5f88\u591a\u4e8b\u3002<\/li>\n<\/ol>\n<p>\uff08\u6765\u6e90\uff1aATO\u300aSetting up an SMSF\u300b\uff09<\/p>\n<h2>\u4e94\u3001\u8bbe\u7acb\u4e4b\u540e\uff1a\u6bcf\u5e74\u8dd1\u4e0d\u6389\u7684\u90a3\u4ef6\u4e8b<\/h2>\n<p>SMSF \u6bcf\u5e74\u90fd\u8981\u7531\u4e00\u4f4d<strong>\u7ecf\u6279\u51c6\u7684\u72ec\u7acb\u5ba1\u8ba1\u5e08\uff08approved SMSF auditor\uff09<\/strong>\u505a\u5ba1\u8ba1\uff08\u5be9\u8a08\uff09\uff0c\u8fd9\u4e0d\u662f\u53ef\u9009\u9879\u3002\u4e09\u4e2a\u786c\u6027\u65f6\u95f4\u70b9\u548c\u6761\u4ef6\u503c\u5f97\u8bb0\u4f4f\uff1a<\/p>\n<blockquote>\n<p>\u2b50 <strong>\u7b2c\u4e00\uff0c\u4f60\u5fc5\u987b\u5728\u5e74\u5ea6\u7533\u62a5\u8868\uff08SAR\uff09\u7533\u62a5\u671f\u9650\u524d\u7684 45 \u5929\u4e4b\u5185\u5b8c\u6210\u5ba1\u8ba1\u5e08\u7684\u59d4\u4efb<\/strong>\u2014\u2014ATO \u7684\u539f\u6587\u662f\u300c\u4e0d\u8fdf\u4e8e\u4f60\u9700\u8981\u7533\u62a5 SAR \u4e4b\u524d\u7684 45 \u5929\u300d\uff0c\u800c\u4e14<strong>\u5ba1\u8ba1\u5fc5\u987b\u5728\u7533\u62a5 SAR \u4e4b\u524d\u5b8c\u6210<\/strong>\uff0c\u56e0\u4e3a\u586b SAR \u9700\u8981\u7528\u5230\u5ba1\u8ba1\u62a5\u544a\u91cc\u7684\u4fe1\u606f\u3002<strong>\u7b2c\u4e8c\uff0c\u5373\u4f7f\u8fd9\u4e00\u5e74\u57fa\u91d1\u6ca1\u6709\u4efb\u4f55\u4f9b\u6b3e\u6216\u652f\u4ed8\uff0c\u5ba1\u8ba1\u7167\u505a\u4e0d\u8bef\u3002<\/strong>\u7b2c\u4e09\uff0c\u5ba1\u8ba1\u5e08\u5fc5\u987b\u5728 ASIC \u6ce8\u518c\uff08\u53ef\u5728 SMSF \u5ba1\u8ba1\u5e08\u767b\u8bb0\u518c\u4e0a\u67e5\u5230\u5ba1\u8ba1\u5e08\u7f16\u53f7\uff0c\u8fd9\u4e2a\u7f16\u53f7\u8981\u586b\u8fdb SAR\uff09\uff0c\u5e76\u4e14\u5fc5\u987b\u72ec\u7acb\u2014\u2014\u4e0d\u80fd\u5bf9\u57fa\u91d1\u6709\u8d22\u52a1\u5229\u76ca\uff0c\u4e5f\u4e0d\u80fd\u4e0e\u6210\u5458\u6216\u53d7\u6258\u4eba\u6709\u5bc6\u5207\u7684\u79c1\u4eba\u6216\u5546\u4e1a\u5173\u7cfb\u3002\u5ba1\u8ba1\u5e08\u5f00\u59cb\u5de5\u4f5c\u524d\uff0c\u4f60\u8981\u5148\u63d0\u4f9b\u4e0a\u4e00\u8d22\u5e74\u7684\u8d22\u52a1\u72b6\u51b5\u8868\u548c\u7ecf\u8425\u62a5\u8868\uff1b\u5982\u679c\u5ba1\u8ba1\u5e08\u53e6\u5916\u7d22\u53d6\u8d44\u6599\uff0c\u4f60\u5fc5\u987b\u5728 <strong>14 \u5929\u5185<\/strong>\u63d0\u4f9b\u3002\uff08\u6765\u6e90\uff1aATO\u300aAppoint an SMSF auditor\u300b\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2025 \u5e74 4 \u6708 2 \u65e5\uff09<\/p>\n<\/blockquote>\n<p>\u8fd9\u91cc\u6709\u4e2a\u76f4\u63a5\u7684\u63a8\u8bba\uff1a<strong>\u5e2e\u4f60\u505a\u8d26\u62a5\u7a0e\u7684\u4f1a\u8ba1\uff0c\u4e0d\u80fd\u540c\u65f6\u5f53\u4f60\u7684\u5ba1\u8ba1\u5e08\u3002<\/strong>\u4e00\u4e2a\u8d1f\u8d23\u4efb\u7684 SMSF \u4f1a\u8ba1\u505a\u7684\u662f\u505a\u8d26\u3001\u7f16\u5e74\u5ea6\u8d22\u62a5\u3001\u62a5 SMSF \u7a0e\u8868\u3001\u76ef\u5408\u89c4\uff0c\u7136\u540e<strong>\u534f\u8c03<\/strong>\u4e00\u4f4d\u72ec\u7acb\u5ba1\u8ba1\u5e08\u5b8c\u6210\u5ba1\u8ba1\u3002\u5173\u4e8e\u8fd9\u644a\u4e8b\u957f\u671f\u8be5\u600e\u4e48\u5b89\u6392\uff0c\u6211\u4eec\u53e6\u5199\u8fc7\u4e00\u7bc7\uff1a<a href=\"https:\/\/wiselinkaccountants.com.au\/smsf-accountant-melbourne-chinese\/\">\u6709\u4e86 SMSF \u624d\u53d1\u73b0\u9ebb\u70e6\uff1a\u534e\u4eba\u81ea\u7ba1\u517b\u8001\u91d1\uff0c\u5e74\u5ea6\u5408\u89c4\u8be5\u627e\u8c01\u6253\u7406<\/a>\u3002<\/p>\n<h2>\u516d\u3001\u7b2c\u4e09\u9053\u95e8\u69db\uff1a\u4eba\u56de\u56fd\u4f4f\u4e45\u4e86\uff0c\u57fa\u91d1\u53ef\u80fd\u5c31\u4e0d\u7b97\u6fb3\u6d32\u57fa\u91d1\u4e86<\/h2>\n<p>\u8fd9\u662f\u4e2d\u6fb3\u4e24\u5934\u8dd1\u7684\u4eba\u6700\u5bb9\u6613\u8e29\u3001\u4e5f\u6700\u5c11\u6709\u4eba\u8bb2\u6e05\u695a\u7684\u4e00\u6761\u3002<\/p>\n<p>ATO \u7684\u89c4\u5219\u662f\uff1a\u4e00\u53ea SMSF \u8981\u7b97\u4f5c\u300c\u6fb3\u6d32\u8d85\u7ea7\u57fa\u91d1\u300d\uff08\u624d\u80fd\u4eab\u53d7\u4f18\u60e0\u7a0e\u52a1\u5f85\u9047\uff09\uff0c\u5fc5\u987b<strong>\u5728\u6574\u4e2a\u8d22\u5e74\u7684\u4efb\u4f55\u65f6\u5019<\/strong>\u540c\u65f6\u6ee1\u8db3\u4e09\u4e2a\u5c45\u6c11\u8eab\u4efd\u6761\u4ef6\u3002\uff08\u6765\u6e90\uff1aATO\u300aCheck your SMSF is an Australian super fund\u300b\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2025 \u5e74 4 \u6708 2 \u65e5\uff09<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6761\u4ef6<\/th>\n<th>\u5177\u4f53\u8981\u6c42<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2460 \u5728\u6fb3\u6d32\u8bbe\u7acb\uff0c\u6216\u5728\u6fb3\u6d32\u6301\u6709\u8d44\u4ea7<\/td>\n<td>\u57fa\u91d1\u5728\u6fb3\u6d32\u8bbe\u7acb\u5373\u53ef\uff1b\u6216\u5728\u6574\u4e2a\u8d22\u5e74\u4e2d\u81f3\u5c11\u6709\u4e00\u9879\u8d44\u4ea7\u4f4d\u4e8e\u6fb3\u6d32\u3002\u300c\u5728\u6fb3\u6d32\u8bbe\u7acb\u300d\u6307\u8bbe\u7acb\u57fa\u91d1\u7684\u9996\u7b14\u4f9b\u6b3e\u662f\u5728\u6fb3\u6d32\u652f\u4ed8\u5e76\u7531\u53d7\u6258\u4eba\u63a5\u53d7\u2014\u2014\u4fe1\u6258\u5951\u7ea6\u4e0d\u4e00\u5b9a\u8981\u5728\u6fb3\u6d32\u7b7e\u7f72\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2461 \u4e2d\u592e\u7ba1\u7406\u4e0e\u63a7\u5236\u901a\u5e38\u5728\u6fb3\u6d32<\/td>\n<td>\u6307\u57fa\u91d1\u7684\u6218\u7565\u51b3\u7b56\u548c\u9ad8\u5c42\u804c\u8d23\u6d3b\u52a8\uff0c<strong>\u7ecf\u5e38\u6027\u5730<\/strong>\u5728\u6fb3\u6d32\u4f5c\u51fa\u4e0e\u6267\u884c\uff1a\u5236\u5b9a\u6295\u8d44\u7b56\u7565\u3001\u68c0\u89c6\u6295\u8d44\u8868\u73b0\u3001\u5236\u5b9a\u50a8\u5907\u91d1\u7684\u5ba1\u614e\u7ba1\u7406\u7b56\u7565\u3001\u51b3\u5b9a\u8d44\u4ea7\u5982\u4f55\u7528\u4e8e\u6210\u5458\u5229\u76ca\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2462 \u6d3b\u8dc3\u6210\u5458\u6761\u4ef6<\/td>\n<td>\u57fa\u91d1\u8981\u4e48<strong>\u6ca1\u6709\u6d3b\u8dc3\u6210\u5458<\/strong>\uff1b\u8981\u4e48\u6d3b\u8dc3\u6210\u5458\u4e2d\u7684\u6fb3\u6d32\u5c45\u6c11\uff0c\u6301\u6709\u81f3\u5c11 <strong>50%<\/strong> \u7684\u4e0b\u5217\u5176\u4e00\uff1a\u57fa\u91d1\u8d44\u4ea7\u4e2d\u5f52\u5c5e\u4e8e\u517b\u8001\u91d1\u6743\u76ca\u7684\u603b\u5e02\u503c\uff0c\u6216\u6d3b\u8dc3\u6210\u5458\u82e5\u9000\u51fa\u57fa\u91d1\u65f6\u5e94\u4ed8\u91d1\u989d\u7684\u603b\u548c\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7b2c \u2461 \u6761\u91cc\u6709\u4e00\u4e2a\u5173\u952e\u7684\u65f6\u95f4\u754c\u7ebf\uff0c\u4e5f\u662f\u534e\u4eba\u5ba2\u6237\u6700\u5e38\u95ee\u7684\u90a3\u4e2a\uff1a<\/p>\n<blockquote>\n<p>\u2b50 <strong>\u4e2d\u592e\u7ba1\u7406\u4e0e\u63a7\u5236\u300c\u4e34\u65f6\u300d\u5728\u6fb3\u6d32\u5883\u5916\u7684\uff0c\u4e00\u822c\u6765\u8bf4\u4e0d\u8d85\u8fc7 2 \u5e74\uff0c\u57fa\u91d1\u4ecd\u7136\u6ee1\u8db3\u8fd9\u9879\u8981\u6c42\uff1b\u4f46\u5982\u679c\u4e2d\u592e\u7ba1\u7406\u4e0e\u63a7\u5236\u662f\u300c\u6c38\u4e45\u300d\u5728\u6fb3\u6d32\u5883\u5916\uff0c\u90a3\u4e48\u65e0\u8bba\u65f6\u95f4\u957f\u77ed\uff0c\u90fd\u4e0d\u6ee1\u8db3\u3002<\/strong>\u6362\u53e5\u8bdd\u8bf4\uff0c\u5224\u65ad\u7684\u91cd\u70b9\u4e0d\u53ea\u662f\u4f60\u79bb\u5f00\u4e86\u591a\u4e45\uff0c\u8fd8\u5305\u62ec\u8fd9\u6b21\u79bb\u5f00\u5728\u6027\u8d28\u4e0a\u662f\u4e0d\u662f\u4e34\u65f6\u7684\u3002\u56de\u56fd\u7167\u987e\u5bb6\u4eba\u4e00\u5e74\u534a\u3001\u8ba1\u5212\u56de\u6765\uff0c\u4e0e\u4e3e\u5bb6\u8fc1\u56de\u3001\u4e0d\u6253\u7b97\u518d\u56de\u6fb3\u6d32\uff0c\u5728\u8fd9\u6761\u89c4\u5219\u4e0b\u7684\u5904\u7406\u5b8c\u5168\u4e0d\u540c\u3002\uff08\u6765\u6e90\uff1aATO\u300aCheck your SMSF is an Australian super fund\u300b\uff0c2025 \u5e74 4 \u6708 2 \u65e5\u66f4\u65b0\uff1b\u53e6\u89c1\u7a0e\u52a1\u88c1\u5b9a TR 2008\/9\uff09<\/p>\n<\/blockquote>\n<p>\u8fd8\u6709\u4e24\u6761\u5b9e\u9645\u64cd\u4f5c\u4e0a\u7684\u63d0\u9192\uff0c\u90fd\u662f ATO \u660e\u8bf4\u7684\uff1a<\/p>\n<ul>\n<li><strong>\u6210\u5458\u6210\u4e3a\u975e\u5c45\u6c11\u4e4b\u540e\u4ecd\u60f3\u4f9b\u6b3e\u7684\uff0c\u5e94\u8be5\u5728 SMSF \u4e4b\u5916\u505a<\/strong>\u2014\u2014\u4f8b\u5982\u901a\u8fc7\u96f6\u552e\u57fa\u91d1\u6216\u884c\u4e1a\u57fa\u91d1\u4f9b\u6b3e\uff0c\u7b49\u56de\u5230\u6fb3\u6d32\u3001\u6062\u590d\u6fb3\u6d32\u5c45\u6c11\u8eab\u4efd\u4e4b\u540e\uff0c\u518d\u628a\u8fd9\u4e9b\u4f9b\u6b3e\u8f6c\u5165\uff08roll over\uff09\u81ea\u5df1\u7684 SMSF\u3002<\/li>\n<li><strong>\u5982\u679c\u57fa\u91d1\u6ca1\u6709\u901a\u8fc7\u5c45\u6c11\u8eab\u4efd\u6d4b\u8bd5<\/strong>\uff0c\u5e94\u8be5\u628a\u8d44\u91d1\u8f6c\u5165\u4e00\u53ea\u53d7\u76d1\u7ba1\u7684\u6fb3\u6d32\u517b\u8001\u91d1\u57fa\u91d1\u5e76\u7ed3\u675f\uff08wind up\uff09\u8fd9\u53ea SMSF\uff1b\u5426\u5219\u57fa\u91d1\u4f1a\u6210\u4e3a<strong>\u4e0d\u5408\u89c4\u57fa\u91d1\uff08non-complying\uff09<\/strong>\u3002<\/li>\n<\/ul>\n<p>\uff08\u4ee5\u4e0a\u4e24\u6761\u6765\u6e90\u540c\u4e0a\uff09<\/p>\n<p>ATO \u5728\u8fd9\u4e00\u9875\u4e0a\u8fd8\u7ed9\u4e86\u4e00\u53e5\u76f4\u767d\u7684\u5efa\u8bae\uff1a\u5982\u679c\u6210\u5458\u6253\u7b97\u957f\u671f\u51fa\u56fd\uff0c<strong>\u5c31\u57fa\u91d1\u5c45\u6c11\u8eab\u4efd\u7684\u7ef4\u6301\u95ee\u9898\u53bb\u53d6\u5f97\u4e13\u4e1a\u610f\u89c1<\/strong>\u3002\u8fd9\u53e5\u8bdd\u7684\u5b9e\u9645\u542b\u4e49\u662f\u2014\u2014\u4e0d\u8981\u7b49\u56de\u6765\u4e86\u624d\u53d1\u73b0\u57fa\u91d1\u51fa\u4e86\u72b6\u51b5\uff0c\u51fa\u53d1\u4e4b\u524d\u5c31\u8be5\u628a\u5b89\u6392\u7406\u6e05\u695a\u3002<\/p>\n<blockquote>\n<p>\ud83d\udca1 \u4e00\u53e5\u8bdd\uff1a\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u95e8\u69db\u4e0d\u5728\u94b1\uff0c\u5728<strong>\u4f60\u662f\u5426\u6709\u8d44\u683c\u3001\u7ed3\u6784\u5bf9\u4e0d\u5bf9\u3001\u4ee5\u53ca\u4eba\u5728\u54ea\u91cc<\/strong>\u3002\u524d\u4e24\u9053\u662f\u8bbe\u7acb\u65f6\u4e00\u6b21\u6027\u8fc7\u5173\uff0c\u7b2c\u4e09\u9053\u662f\u6bcf\u5e74\u90fd\u8981\u91cd\u65b0\u8fc7\u4e00\u6b21\u7684\u3002<\/p>\n<\/blockquote>\n<h2>\u5ef6\u4f38\u9605\u8bfb<\/h2>\n<ul>\n<li><a href=\"https:\/\/wiselinkaccountants.com.au\/smsf-accountant-melbourne-chinese\/\">\u6709\u4e86 SMSF \u624d\u53d1\u73b0\u9ebb\u70e6\uff1a\u534e\u4eba\u81ea\u7ba1\u517b\u8001\u91d1\uff0c\u5e74\u5ea6\u5408\u89c4\u8be5\u627e\u8c01\u6253\u7406<\/a><\/li>\n<li><a href=\"https:\/\/wiselinkaccountants.com.au\/zh-hans\/superannuation\/\">\u517b\u8001\u91d1\u4e0e SMSF \u670d\u52a1<\/a>\uff08\u58a8\u5c14\u672c\uff09<\/li>\n<li><a href=\"https:\/\/wiselinkaccountants.com.au\/zh-hans\/%E5%B8%83%E9%87%8C%E6%96%AF%E7%8F%AD%E5%85%BB%E8%80%81%E9%87%91\/\">\u5e03\u91cc\u65af\u73ed\u517b\u8001\u91d1\u670d\u52a1<\/a><\/li>\n<li><a href=\"https:\/\/wiselinkaccountants.com.au\/%E8%87%AA%E6%88%91%E7%AE%A1%E7%90%86%E5%85%BB%E8%80%81%E9%87%91%E5%9F%BA%E9%87%91%EF%BC%88smsf%EF%BC%89%E7%9A%84-payg-%E5%88%86%E6%9C%9F%E4%BB%98%E6%AC%BE%E7%AE%A1%E7%90%86%E6%8C%87%E5%8D%97\/\">\u81ea\u6211\u7ba1\u7406\u517b\u8001\u91d1\u57fa\u91d1\uff08SMSF\uff09\u7684 PAYG \u5206\u671f\u4ed8\u6b3e\u7ba1\u7406\u6307\u5357<\/a><\/li>\n<\/ul>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<h3>\u81ea\u7ba1\u517b\u8001\u91d1\u6700\u591a\u53ef\u4ee5\u6709\u51e0\u4e2a\u4eba\uff1f<\/h3>\n<p>\u6700\u591a 6 \u540d\u6210\u5458\u3002\u5982\u679c\u7528\u4e2a\u4eba\u53d7\u6258\u4eba\u7ed3\u6784\uff0c\u6bcf\u540d\u6210\u5458\u90fd\u5fc5\u987b\u662f\u53d7\u6258\u4eba\uff0c\u6bcf\u540d\u53d7\u6258\u4eba\u4e5f\u90fd\u5fc5\u987b\u662f\u6210\u5458\uff1b\u53ea\u6709\u4e00\u540d\u6210\u5458\u65f6\uff0c\u5fc5\u987b\u6709 2 \u540d\u53d7\u6258\u4eba\uff0c\u5176\u4e2d\u53ea\u9700\u4e00\u4eba\u662f\u6210\u5458\u3002\u5982\u679c\u7528\u516c\u53f8\u53d7\u6258\u4eba\u7ed3\u6784\uff0c\u6bcf\u540d\u6210\u5458\u90fd\u5fc5\u987b\u662f\u8be5\u516c\u53f8\u7684\u8463\u4e8b\u3002\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u90e8\u5206\u5dde\u4e0e\u9886\u5730\u7684\u6cd5\u5f8b\u9650\u5236\u4fe1\u6258\u7684\u53d7\u6258\u4eba\u6570\u91cf\u5c11\u4e8e 6 \u4eba\uff0c\u800c SMSF \u5c5e\u4e8e\u4fe1\u6258\u7684\u4e00\u79cd\uff0c\u5982\u679c\u4f60\u7684\u57fa\u91d1\u53d7\u6b64\u5f71\u54cd\uff0c\u53ef\u4ee5\u8003\u8651\u6539\u7528\u516c\u53f8\u53d7\u6258\u4eba\u7ed3\u6784\u3002\uff08\u6765\u6e90\uff1aATO\u300aChoose your SMSF trustee structure\u300b\uff0c2026 \u5e74 2 \u6708 16 \u65e5\u66f4\u65b0\uff09<\/p>\n<h3>\u8c01\u4e0d\u53ef\u4ee5\u8bbe\u7acb\u81ea\u7ba1\u517b\u8001\u91d1\uff1f<\/h3>\n<p>\u4e0d\u6ee1 18 \u5c81\u3001\u6709\u6cd5\u5f8b\u884c\u4e3a\u80fd\u529b\u969c\u788d\uff0c\u6216\u5c5e\u4e8e\u300c\u88ab\u53d6\u6d88\u8d44\u683c\u7684\u4eba\u300d\uff0c\u90fd\u4e0d\u80fd\u62c5\u4efb\u53d7\u6258\u4eba\u3002\u88ab\u53d6\u6d88\u8d44\u683c\u5305\u62ec\u56db\u79cd\u60c5\u5f62\uff1a\u66fe\u56e0\u4e0d\u8bda\u5b9e\u884c\u4e3a\u88ab\u5b9a\u7f6a\uff08\u5728\u6fb3\u6d32\u6216\u6d77\u5916\uff0c\u4efb\u4f55\u65f6\u95f4\u53d1\u751f\u7684\u90fd\u7b97\uff0c\u5305\u62ec\u5df2\u6d88\u9664\u8bb0\u5f55\u7684\u5b9a\u7f6a\uff09\u3001\u66fe\u88ab\u4e0b\u8fbe\u6c11\u4e8b\u7f5a\u6b3e\u4ee4\u3001\u76ee\u524d\u5904\u4e8e\u7834\u4ea7\u6216\u65e0\u529b\u507f\u503a\u53d7\u7ba1\u7406\u72b6\u6001\u3001\u66fe\u88ab ATO\/ASIC\/APRA \u53d6\u6d88\u8d44\u683c\uff08ATO \u7684\u53d6\u6d88\u8d44\u683c\u662f\u6c38\u4e45\u6027\u7684\uff09\u3002\u53e6\u5916\uff0c\u5982\u679c\u51c6\u53d7\u6258\u4eba\u672c\u4eba\u6709\u672a\u7533\u62a5\u7684\u7a0e\u8868\u6216\u672a\u7f34\u6e05\u7684\u7a0e\u6b3e\uff0c\u53ef\u80fd\u5bfc\u81f4 SMSF \u6ce8\u518c\u65e0\u6cd5\u5b8c\u6210\u3002\uff08\u6765\u6e90\uff1aATO\u300aAppoint your SMSF trustees\u300b\uff0c2025 \u5e74 5 \u6708 23 \u65e5\u66f4\u65b0\uff09<\/p>\n<h3>SMSF \u6bcf\u5e74\u4e00\u5b9a\u8981\u5ba1\u8ba1\u5417\uff1f\u6ca1\u6709\u4ea4\u6613\u4e5f\u8981\u5417\uff1f<\/h3>\n<p>\u8981\u3002ATO \u660e\u786e\u89c4\u5b9a\uff0c\u5373\u4f7f\u8be5\u8d22\u5e74\u57fa\u91d1\u6ca1\u6709\u4efb\u4f55\u4f9b\u6b3e\u6216\u652f\u4ed8\uff0c\u4ecd\u7136\u5fc5\u987b\u505a\u5e74\u5ea6\u5ba1\u8ba1\u3002\u5ba1\u8ba1\u5e08\u5fc5\u987b\u662f\u7ecf\u6279\u51c6\u7684 SMSF \u5ba1\u8ba1\u5e08\uff0c\u5728 ASIC \u6ce8\u518c\u5e76\u4e14\u72ec\u7acb\u4e8e\u57fa\u91d1\u2014\u2014\u4e0d\u80fd\u6301\u6709\u57fa\u91d1\u7684\u8d22\u52a1\u5229\u76ca\uff0c\u4e5f\u4e0d\u80fd\u4e0e\u6210\u5458\u6216\u53d7\u6258\u4eba\u6709\u5bc6\u5207\u7684\u79c1\u4eba\u6216\u5546\u4e1a\u5173\u7cfb\u3002\u59d4\u4efb\u5ba1\u8ba1\u5e08\u7684\u65f6\u95f4\u70b9\u662f\u300c\u4e0d\u8fdf\u4e8e\u4f60\u9700\u8981\u7533\u62a5\u5e74\u5ea6\u7533\u62a5\u8868\uff08SAR\uff09\u4e4b\u524d\u7684 45 \u5929\u300d\uff0c\u4e14\u5ba1\u8ba1\u5fc5\u987b\u5728\u7533\u62a5 SAR \u4e4b\u524d\u5b8c\u6210\uff0c\u56e0\u4e3a\u586b SAR \u8981\u7528\u5230\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u4fe1\u606f\u3002\uff08\u6765\u6e90\uff1aATO\u300aAppoint an SMSF auditor\u300b\uff0c2025 \u5e74 4 \u6708 2 \u65e5\u66f4\u65b0\uff09<\/p>\n<h3>\u6211\u8981\u56de\u56fd\u4f4f\u4e00\u4e24\u5e74\uff0cSMSF \u4f1a\u6709\u5f71\u54cd\u5417\uff1f<\/h3>\n<p>\u53ef\u80fd\u6709\u3002\u57fa\u91d1\u8981\u7b97\u4f5c\u6fb3\u6d32\u8d85\u7ea7\u57fa\u91d1\uff0c\u5fc5\u987b\u5728\u6574\u4e2a\u8d22\u5e74\u4efb\u4f55\u65f6\u5019\u90fd\u6ee1\u8db3\u4e09\u4e2a\u5c45\u6c11\u8eab\u4efd\u6761\u4ef6\uff0c\u5176\u4e2d\u4e00\u6761\u662f\u300c\u4e2d\u592e\u7ba1\u7406\u4e0e\u63a7\u5236\u901a\u5e38\u5728\u6fb3\u6d32\u300d\u3002ATO \u7684\u53e3\u5f84\u662f\uff1a\u4e2d\u592e\u7ba1\u7406\u4e0e\u63a7\u5236\u4e34\u65f6\u5728\u6fb3\u6d32\u5883\u5916\u7684\uff0c\u4e00\u822c\u4e0d\u8d85\u8fc7 2 \u5e74\u4ecd\u7136\u6ee1\u8db3\u8fd9\u9879\u8981\u6c42\uff1b\u4f46\u5982\u679c\u662f\u6c38\u4e45\u5728\u5883\u5916\uff0c\u5219\u65e0\u8bba\u65f6\u957f\u90fd\u4e0d\u6ee1\u8db3\u3002\u6240\u4ee5\u5173\u952e\u4e0d\u53ea\u662f\u79bb\u5f00\u591a\u4e45\uff0c\u8fd8\u5305\u62ec\u8fd9\u6b21\u79bb\u5f00\u5728\u6027\u8d28\u4e0a\u662f\u5426\u5c5e\u4e8e\u4e34\u65f6\u3002ATO \u5efa\u8bae\u6210\u5458\u8ba1\u5212\u957f\u671f\u51fa\u56fd\u524d\uff0c\u5c31\u57fa\u91d1\u5c45\u6c11\u8eab\u4efd\u7684\u7ef4\u6301\u53d6\u5f97\u4e13\u4e1a\u610f\u89c1\u3002\uff08\u6765\u6e90\uff1aATO\u300aCheck your SMSF is an Australian super fund\u300b\uff0c2025 \u5e74 4 \u6708 2 \u65e5\u66f4\u65b0\uff1bTR 2008\/9\uff09<\/p>\n<h3>\u6210\u4e3a\u975e\u5c45\u6c11\u4e4b\u540e\uff0c\u8fd8\u80fd\u7ee7\u7eed\u5f80 SMSF \u91cc\u4f9b\u6b3e\u5417\uff1f<\/h3>\n<p>ATO \u7684\u5efa\u8bae\u662f\u4e0d\u8981\u76f4\u63a5\u5f80 SMSF \u4f9b\u3002\u5982\u679c\u6210\u5458\u6210\u4e3a\u975e\u5c45\u6c11\u4f46\u4ecd\u5e0c\u671b\u4f9b\u6b3e\u6216\u63a5\u6536\u4f9b\u6b3e\uff0c\u5e94\u8be5\u5728 SMSF \u4e4b\u5916\u8fdb\u884c\u2014\u2014\u4f8b\u5982\u901a\u8fc7\u96f6\u552e\u57fa\u91d1\u6216\u884c\u4e1a\u57fa\u91d1\u2014\u2014\u7b49\u6062\u590d\u6fb3\u6d32\u5c45\u6c11\u8eab\u4efd\u56de\u5230\u6fb3\u6d32\u540e\uff0c\u518d\u628a\u8fd9\u90e8\u5206\u8f6c\u5165\u81ea\u5df1\u7684 SMSF\u3002\u5982\u679c\u57fa\u91d1\u6700\u7ec8\u6ca1\u6709\u901a\u8fc7\u5c45\u6c11\u8eab\u4efd\u6d4b\u8bd5\uff0c\u5e94\u5f53\u628a\u8d44\u91d1\u8f6c\u5165\u4e00\u53ea\u53d7\u76d1\u7ba1\u7684\u6fb3\u6d32\u517b\u8001\u91d1\u57fa\u91d1\u5e76\u7ed3\u675f\u8be5 SMSF\uff0c\u5426\u5219\u57fa\u91d1\u5c06\u6210\u4e3a\u4e0d\u5408\u89c4\u57fa\u91d1\u3002\uff08\u6765\u6e90\uff1aATO\u300aCheck your SMSF is an Australian super fund\u300b\uff0c2025 \u5e74 4 \u6708 2 \u65e5\u66f4\u65b0\uff09<\/p>\n<h2>\u60f3\u628a\u8fd9\u644a\u4e8b\u4ea4\u51fa\u53bb<\/h2>\n<p>\u628a\u4f60\u76ee\u524d\u7684\u60c5\u51b5\u53d1\u7ed9\u6211\u4eec\uff1a\u57fa\u91d1\u5df2\u7ecf\u8bbe\u7acb\u4e86\u8fd8\u662f\u8fd8\u5728\u8003\u8651\u3001\u6210\u5458\u6709\u51e0\u4f4d\u3001\u7528\u7684\u662f\u4e2a\u4eba\u53d7\u6258\u4eba\u8fd8\u662f\u516c\u53f8\u53d7\u6258\u4eba\u3001\u6709\u6ca1\u6709\u6210\u5458\u957f\u671f\u5728\u5883\u5916\u6216\u8ba1\u5212\u51fa\u56fd\u3001\u4e0a\u4e00\u5e74\u5ea6\u7684\u5ba1\u8ba1\u548c SAR \u6709\u6ca1\u6709\u6309\u65f6\u5b8c\u6210\u3002\u6211\u4eec\u5e2e\u4f60\u628a\u4e0a\u9762\u8fd9\u4e09\u9053\u95e8\u69db\u548c\u5e74\u5ea6\u5408\u89c4\u7684\u65f6\u95f4\u70b9\u8fc7\u4e00\u904d\uff0c\u6307\u51fa\u54ea\u4e9b\u5730\u65b9\u73b0\u5728\u5c31\u8981\u5904\u7406\u3002<\/p>\n<p><strong>\ud83d\udc49 <a href=\"https:\/\/wiselinkaccountants.com.au\/free-call-zh\/\">\u9884\u7ea6 20 \u5206\u949f\u514d\u8d39\u7535\u8bdd\u54a8\u8be2<\/a><\/strong>\uff0c\u6216\u76f4\u63a5\u6253\u7ed9\u6211\u4eec\uff1a\u58a8\u5c14\u672c <a href=\"tel:+61396000803\">03 9600 0803<\/a>\uff5c\u5e03\u91cc\u65af\u73ed <a href=\"tel:+61731888081\">07 3188 8081<\/a>\u3002<\/p>\n<p>\u5728 Wiselink\uff0cSMSF \u7684\u8bb0\u8d26\u3001\u5e74\u5ea6\u8d22\u62a5\u3001SMSF \u7a0e\u8868\u548c\u5408\u89c4\u76ef\u529e\u662f\u5728\u540c\u4e00\u5bb6\u505a\u5b8c\u7684\uff0c\u5e76\u7531\u6211\u4eec<strong>\u534f\u8c03\u4e00\u4f4d\u72ec\u7acb\u7684\u8ba4\u8bc1\u5ba1\u8ba1\u5e08<\/strong>\u5b8c\u6210\u5e74\u5ea6\u5ba1\u8ba1\u2014\u2014\u6211\u4eec\u81ea\u5df1\u4e0d\u5ba1\u81ea\u5df1\u505a\u7684\u8d26\u3002\u5de5\u4f5c\u6309\u804c\u80fd\u5206\u5de5\uff0c\u91cd\u8981\u4e8b\u9879\u7531\u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u590d\u6838\uff0c\u6240\u4ee5\u65fa\u5b63\u548c\u4f11\u5047\u671f\u95f4\u90fd\u6709\u4eba\u63a5\u624b\uff0c\u4e0d\u4f1a\u56e0\u4e3a\u67d0\u4e00\u4e2a\u4eba\u4e0d\u5728\u5c31\u505c\u6446\u3002<\/p>\n<p>\u8d44\u8d28\uff1aCPA \u00b7 Registered Tax Agent \u00b7 ASIC Registered Agent \u00b7 NTAA \u00b7 Xero \/ MYOB \/ QuickBooks Partner\uff0c\u81ea 2013 \u5e74\u8d77\u3002\u6ce8\u518c\u72b6\u6001\u53ef\u81ea\u884c\u4e0a <a href=\"https:\/\/www.tpb.gov.au\/public-register\">TPB \u516c\u5f00\u6ce8\u518c\u5e93<\/a>\u67e5\u8bc1\u3002\u6c9f\u901a\u4e2d\u82f1\u6587\u90fd\u53ef\u4ee5\uff1a\u4e2d\u6587\u628a\u57fa\u91d1\u7ed3\u6784\u3001\u4e49\u52a1\u548c\u98ce\u9669\u8bb2\u6e05\u695a\uff0c\u82f1\u6587\u8d1f\u8d23\u5bf9\u63a5 ATO\u3001ASIC \u4e0e\u5ba1\u8ba1\u5e08\u3002<\/p>\n<p>\ud83d\udccd \u58a8\u5c14\u672c Camberwell\uff081381 Toorak Rd, Camberwell VIC 3124\uff09\u00b7 <a href=\"https:\/\/wiselinkaccountants.com.au\/brisbane-accountants\/\">\u5e03\u91cc\u65af\u73ed Eight Mile Plains<\/a>\uff083 Clunies Ross Court, Eight Mile Plains QLD 4113\uff09<\/p>\n<h2>\u8d44\u6599\u6765\u6e90<\/h2>\n<ul>\n<li>ATO \u2014\u300aSetting up an SMSF\u300b\uff08\u8bbe\u7acb\u6d41\u7a0b 10 \u6b65\uff09<\/li>\n<li>ATO \u2014\u300aChoose your SMSF trustee structure\u300b\uff0c2026 \u5e74 2 \u6708 16 \u65e5\u66f4\u65b0\uff086 \u540d\u6210\u5458\u4e0a\u9650\u3001\u4e24\u79cd\u53d7\u6258\u4eba\u7ed3\u6784\u3001\u8bbe\u7acb\u8d39\u7528\u62a5\u9500\u4e0e SISR reg 5.02 \/ SMSFR 2009\/2\uff09<\/li>\n<li>ATO \u2014\u300aAppoint your SMSF trustees\u300b\uff0c2025 \u5e74 5 \u6708 23 \u65e5\u66f4\u65b0\uff08\u53d7\u6258\u4eba\u8d44\u683c\u3001\u88ab\u53d6\u6d88\u8d44\u683c\u56db\u95ee\u3001\u672a\u7ed3\u7a0e\u52a1\u4e8b\u9879\u5f71\u54cd\u6ce8\u518c\uff09<\/li>\n<li>ATO \u2014\u300aAppoint an SMSF auditor\u300b\uff0c2025 \u5e74 4 \u6708 2 \u65e5\u66f4\u65b0\uff0845 \u5929\u59d4\u4efb\u3001\u5ba1\u8ba1\u5148\u4e8e SAR\u3001\u65e0\u4ea4\u6613\u4e5f\u987b\u5ba1\u8ba1\u3001\u5ba1\u8ba1\u5e08\u72ec\u7acb\u6027\u300114 \u5929\u8865\u4ef6\uff09<\/li>\n<li>ATO \u2014\u300aCheck your SMSF is an Australian super fund\u300b\uff0c2025 \u5e74 4 \u6708 2 \u65e5\u66f4\u65b0\uff08\u5c45\u6c11\u8eab\u4efd\u4e09\u6761\u4ef6\u3001\u4e34\u65f6\u5883\u5916 2 \u5e74\u53e3\u5f84\u3001\u6d3b\u8dc3\u6210\u5458 50%\u3001\u975e\u5c45\u6c11\u4f9b\u6b3e\u4e0e\u7ed3\u675f\u57fa\u91d1\uff09\uff1b\u7a0e\u52a1\u88c1\u5b9a TR 2008\/9<\/li>\n<\/ul>\n<h2>\u5173\u4e8e\u4f5c\u8005<\/h2>\n<p><strong>Lily Zhang<\/strong>\uff5cWiselink Accountants \u521b\u59cb\u4eba\u53ca\u4e3b\u7ba1\u4f1a\u8ba1\u5e08\u3002CPA Australia \u4f1a\u5458 \u00b7 Registered Tax Agent \u00b7 ASIC Registered Agent \u00b7 NTAA \u4f1a\u5458\u3002\u81ea 2013 \u5e74\u8d77\u5728\u58a8\u5c14\u672c\uff08Camberwell\uff09\u4e0e\u5e03\u91cc\u65af\u73ed\uff08Eight Mile Plains\uff09\u4e3a\u4e2a\u4eba\u3001\u5bb6\u5ead\u4e0e\u4e2d\u5c0f\u4f01\u4e1a\u63d0\u4f9b\u4f1a\u8ba1\u3001\u7a0e\u52a1\u4e0e\u5546\u4e1a\u54a8\u8be2\u670d\u52a1\u3002<\/p>\n<p><em>\u672c\u6587\u5ba1\u9605\u65e5\u671f\uff1a2026 \u5e74 7 \u6708 29 \u65e5\u3002<\/em><\/p>\n<h2>\u514d\u8d23\u58f0\u660e<\/h2>\n<p><em>\u672c\u6587\u4e3a\u4e00\u822c\u6027\u4fe1\u606f\uff0c\u5185\u5bb9\u622a\u81f3 2026 \u5e74 7 \u6708 29 \u65e5\uff0c\u4f9d\u636e\u5f53\u65f6 ATO \u516c\u5f00\u53d1\u5e03\u7684\u89c4\u5219\u64b0\u5199\uff0c\u89c4\u5219\u53ef\u80fd\u53d8\u52a8\u3002\u672c\u6587\u4e0d\u6784\u6210\u4e2a\u4eba\u8d22\u52a1\u5efa\u8bae\u6216\u7a0e\u52a1\u5efa\u8bae\u2014\u2014\u662f\u5426\u8bbe\u7acb\u81ea\u7ba1\u517b\u8001\u91d1\u5c5e\u4e8e\u91d1\u878d\u4ea7\u54c1\u51b3\u7b56\uff0c\u4f1a\u53d7\u4f60\u4e2a\u4eba\u76ee\u6807\u3001\u8d22\u52a1\u72b6\u51b5\u4e0e\u9700\u6c42\u5f71\u54cd\uff0cWiselink Accountants \u4e3a\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\u4e0e\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff0c\u4e0d\u63d0\u4f9b\u9700\u6301\u6fb3\u6d32\u91d1\u878d\u670d\u52a1\u724c\u7167\uff08AFSL\uff09\u7684\u4e2a\u4eba\u8d22\u52a1\u5efa\u8bae\u3002\u8bf7\u5728\u91c7\u53d6\u4efb\u4f55\u884c\u52a8\u524d\uff0c\u7ed3\u5408\u81ea\u8eab\u60c5\u51b5\u53d6\u5f97\u9002\u5f53\u7684\u4e13\u4e1a\u610f\u89c1\u3002Liability limited by a scheme approved under Professional Standards Legislation.<\/em><\/p>\n<p><script type=\"application\/ld+json\">{\"@context\": 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