{"id":4279,"date":"2026-08-06T09:49:50","date_gmt":"2026-08-05T23:49:50","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/smsf-access-conditions-of-release-chinese\/"},"modified":"2026-08-06T09:49:50","modified_gmt":"2026-08-05T23:49:50","slug":"smsf-access-conditions-of-release-chinese","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/smsf-access-conditions-of-release-chinese\/","title":{"rendered":"\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u94b1\u4ec0\u4e48\u65f6\u5019\u80fd\u62ff\u51fa\u6765\uff1a\u5e74\u9f84\u5230\u4e86\u53ea\u662f\u4e00\u534a\uff0c\u53e6\u4e00\u534a ATO \u53eb\u300c\u91ca\u653e\u6761\u4ef6\u300d"},"content":{"rendered":"<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"headline\": \"\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u94b1\u4ec0\u4e48\u65f6\u5019\u80fd\u62ff\u51fa\u6765\uff1a\u5e74\u9f84\u5230\u4e86\u53ea\u662f\u4e00\u534a\uff0c\u53e6\u4e00\u534a ATO \u53eb\u300c\u91ca\u653e\u6761\u4ef6\u300d\", \"description\": \"\u81ea\u7ba1\u517b\u8001\u91d1\uff08SMSF\uff09\u53d6\u94b1\u8981\u540c\u65f6\u6ee1\u8db3\u4fdd\u7559\u5e74\u9f84\u4e0e\u91ca\u653e\u6761\u4ef6\u3002\u542b ATO \u4fdd\u7559\u5e74\u9f84\u8868\u3001\u56db\u6761\u91ca\u653e\u6761\u4ef6\u3001\u300c\u9000\u4f11\u300d\u7684\u4e24\u6863\u5b9a\u4e49\u3001\u4e00\u6b21\u6027\u63d0\u53d6\u4e0e\u517b\u8001\u91d1\u6d41\u5bf9\u6bd4\u3001\u8f6c\u79fb\u4f59\u989d\u4e0a\u9650 210 \u4e07\u3001Schedule 12 \u9884\u6263\u7a0e\u7387\uff0c\u4ee5\u53ca\u975e\u6cd5\u63d0\u524d\u63d0\u53d6\u5728\u6210\u5458\u7aef\u4e0e SMSF \u53d7\u6258\u4eba\u7aef\u7684\u540e\u679c\u3002\u6570\u5b57\u5168\u90e8\u6807\u6ce8 ATO \u6765\u6e90\u4e0e\u66f4\u65b0\u65e5\u671f\u3002\", \"image\": \"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/08\/smsf-access-conditions-of-release-chinese.jpeg\", \"datePublished\": \"2026-08-06T09:00:00+10:00\", \"dateModified\": \"2026-08-06T09:00:00+10:00\", \"inLanguage\": \"zh-Hans\", \"mainEntityOfPage\": {\"@type\": \"WebPage\", \"@id\": \"https:\/\/wiselinkaccountants.com.au\/smsf-access-conditions-of-release-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 \u7684\u9886\u53d6\u7aef\u89c4\u5219\uff1a\u4fdd\u7559\u5e74\u9f84\u4e0e\u91ca\u653e\u6761\u4ef6\u7684\u533a\u5206\u3001ATO \u5bf9\u9000\u4f11\u7684\u5b9a\u4e49\u3001\u8fc7\u6e21\u5230\u9000\u4f11\u6536\u5165\u6d41 TTR\u3001\u4e00\u6b21\u6027\u63d0\u53d6\u4e0e\u517b\u8001\u91d1\u6536\u5165\u6d41\u7684\u7a0e\u52a1\u5dee\u522b\u3001\u9886\u53d6\u9636\u6bb5\u6295\u8d44\u6536\u76ca\u514d\u7a0e\u4e0e\u8f6c\u79fb\u4f59\u989d\u4e0a\u9650\u3001\u8d85\u7ea7\u4e00\u6b21\u6027\u63d0\u53d6\u7684 PAYG \u9884\u6263\u7a0e\u7387\uff0c\u4ee5\u53ca\u975e\u6cd5\u63d0\u524d\u63d0\u53d6\u5bf9\u6210\u5458\u4e0e\u53d7\u6258\u4eba\u7684\u540e\u679c\uff0c\u9762\u5411\u58a8\u5c14\u672c\u4e0e\u5e03\u91cc\u65af\u73ed\u7684\u534e\u4eba\u6210\u5458\u4e0e\u53d7\u6258\u4eba\"}<\/script><\/p>\n<p><!--\n\u9009\u9898\u4f9d\u636e: GSC 2026-04-01\u219208-01 \u5b9e\u6d4b\uff0c\u4e2d\u6587\u517b\u8001\u91d1\/SMSF \u7c07 113 \u8bcd \/ 6,877 \u5c55\u793a \/ 10 \u70b9\u51fb\u3002\n         \u5176\u4e2d\u300c\u5982\u4f55\u83b7\u53d6 SMSF \u4e2d\u7684\u517b\u8001\u91d1\u50a8\u84c4\u300d\u7c7b 4 \u4e2a\u53d8\u4f53\u5408\u8ba1 559 \u5c55\u793a\u3001p12.8\u201316.3\u3001**\u96f6\u70b9\u51fb**\uff0c\n         \u662f\u7c07\u5185\u6700\u5927\u7684\u672a\u8986\u76d6\u610f\u56fe\uff1b\u300csmsf \u7684\u7a0e\u6536\u4f18\u60e0\u662f\u4ec0\u4e48\u300d329 \u5c55\u793a\u5df2\u6392 p6.2\/p11.2\u3002\n\u5173\u952e\u8bcd\u5206\u5de5: \u672c\u6587\u5403\u300c\u4ec0\u4e48\u65f6\u5019\u80fd\u62ff \/ \u600e\u4e48\u62ff \/ \u62ff\u4e86\u4ea4\u591a\u5c11\u7a0e \/ \u63d0\u524d\u62ff\u7684\u540e\u679c\u300d\uff1b\n         \u300c\u8c01\u80fd\u8bbe\u3001\u600e\u4e48\u8bbe\u300d\u7559\u7ed9 post 4252\uff1b\u300c\u79bb\u5883\u540e\u53d6\u56de\u300d\u7559\u7ed9 post 3800\uff08DASP\uff0c\u5bf9\u8c61\u662f\u79bb\u5f00\u6fb3\u6d32\u7684\u4eba\uff09\uff1b\n         \u300c\u5e74\u5ea6\u5408\u89c4\u627e\u8c01\u6253\u7406\u300d\u7559\u7ed9 post 4222\uff1b\u300c\u81ea\u7ba1\u517b\u8001\u91d1\u54a8\u8be2\u670d\u52a1\u300d\u7559\u7ed9 \/zh-hans\/superannuation\/\u3002\n\u5dee\u5f02\u5316: \u628a\u300c\u4fdd\u7559\u5e74\u9f84\u300d\u548c\u300c\u91ca\u653e\u6761\u4ef6\u300d\u62c6\u6210\u4e24\u4ef6\u4e8b\u8bb2\u2014\u2014GSC \u91cc\u6392\u5230 p6 \u5374\u96f6\u70b9\u51fb\uff0c\u8bf4\u660e\u641c\u7684\u4eba\u6ca1\u5728\u73b0\u6709\u9875\u9762\n         \u5f97\u5230\u8fd9\u4e2a\u533a\u5206\u3002\u518d\u8865 SMSF \u53d7\u6258\u4eba\u7aef\u7684\u540e\u679c\uff08\u53d6\u6d88\u8d44\u683c\u516c\u5f00\u53ef\u67e5\uff09\uff0c\u8fd9\u662f\u516c\u52df\u57fa\u91d1\u6210\u5458\u6ca1\u6709\u7684\u4e00\u5c42\u3002\n\u6570\u5b57\u53e3\u5f84: \u5168\u90e8 ATO \u4e00\u624b\uff0c\u9010\u6761\u9644\u9875\u9762\u66f4\u65b0\u65e5\u671f\u3002\u672a\u53d6\u5230\u7684\u4e00\u5f8b\u4e0d\u5199\u3002\n\u6267\u4e1a\u8fb9\u754c: \u4e0d\u5199\u300c\u8be5\u4e0d\u8be5\u53d6\u3001\u53d6\u591a\u5c11\u3001\u600e\u4e48\u6295\u8d44\u300d\uff08\u5c5e\u9700 AFSL \u7684\u4e2a\u4eba\u8d22\u52a1\u5efa\u8bae\uff09\uff0c\u53ea\u5199\u6cd5\u89c4\u4e49\u52a1\u3001\u65f6\u70b9\u4e0e\u7a0e\u52a1\u540e\u679c\u3002\n\u7e41\u4f53: \u6309 CONTENT_SOP \u00a75.1\uff0c\u6838\u5fc3\u672f\u8bed\u9996\u73b0\u5904\u5e76\u5217\u7e41\u4f53\u5199\u6cd5\uff08\u7e41\u4f53\u67e5\u8be2\u5360\u4e2d\u6587\u5c55\u793a 26.4%\uff09\u3002\n--><\/p>\n<p>\u300c\u6211\u4eca\u5e74\u6ee1 60 \u4e86\uff0c\u81ea\u7ba1\u517b\u8001\u91d1\u91cc\u7684\u94b1\u80fd\u53d6\u4e86\u5427\uff1f\u300d<\/p>\n<p>\u8fd9\u662f\u6211\u4eec\u5728\u58a8\u5c14\u672c\u548c\u5e03\u91cc\u65af\u73ed\u6700\u5e38\u88ab\u95ee\u5230\u7684\u4e00\u53e5\u8bdd\u3002\u7b54\u6848\u901a\u5e38\u662f\u300c\u8fd8\u4e0d\u4e00\u5b9a\u300d\uff0c\u56e0\u4e3a ATO \u628a\u8fd9\u4ef6\u4e8b\u62c6\u6210\u4e86\u4e24\u4e2a\u6761\u4ef6\uff1a<strong>\u4f60\u5230\u4e86\u4fdd\u7559\u5e74\u9f84\uff08\u4fdd\u7559\u5e74\u9f61\uff09<\/strong>\uff0c\u4ee5\u53ca<strong>\u4f60\u6ee1\u8db3\u4e86\u4e00\u4e2a\u300c\u91ca\u653e\u6761\u4ef6\u300d\uff08condition of release\uff0c\u7e41\u4f53\u4f5c\u91cb\u653e\u689d\u4ef6\uff09<\/strong>\u3002\u4e24\u4e2a\u90fd\u6210\u7acb\uff0c\u94b1\u624d\u80fd\u5408\u6cd5\u79bb\u5f00\u57fa\u91d1\u3002<\/p>\n<p>\u5e74\u9f84\u90a3\u4e00\u534a\uff0c\u73b0\u5728\u51e0\u4e4e\u4eba\u4eba\u90fd\u6e05\u695a\u3002\u88ab\u6f0f\u6389\u7684\u662f\u7b2c\u4e8c\u534a\u3002\u800c\u5728\u81ea\u7ba1\u517b\u8001\u91d1\uff08\u81ea\u7ba1\u990a\u8001\u91d1\uff0cSMSF\uff09\u91cc\u6f0f\u6389\u5b83\u7684\u4ee3\u4ef7\uff0c\u6bd4\u5728\u884c\u4e1a\u57fa\u91d1\u6216\u96f6\u552e\u57fa\u91d1\u91cc\u5927\u5f97\u591a\u2014\u2014\u90a3\u8fb9\u6709\u57fa\u91d1\u7ba1\u7406\u4eba\u66ff\u4f60\u628a\u5173\uff0c\u4f60\u6309\u4e0d\u52a8\u90a3\u4e2a\u6309\u94ae\uff1b\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u6309\u94ae\u5c31\u5728\u53d7\u6258\u4eba\u624b\u4e0a\uff0c\u800c\u53d7\u6258\u4eba\u5c31\u662f\u4f60\u81ea\u5df1\u3002<\/p>\n<figure>\n  <img decoding=\"async\" src=\"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/08\/smsf-access-conditions-of-release-chinese.jpeg\" alt=\"\u81ea\u7ba1\u517b\u8001\u91d1 SMSF \u4ec0\u4e48\u65f6\u5019\u80fd\u53d6\u94b1\uff1a\u4fdd\u7559\u5e74\u9f84\u4e0e\u91ca\u653e\u6761\u4ef6 \u2014\u2014 \u58a8\u5c14\u672c\u5e03\u91cc\u65af\u73ed\u534e\u4eba\u4f1a\u8ba1\" \/><figcaption>\u5e74\u9f84\u5230\u4e86\u53ea\u662f\u7b2c\u4e00\u5173\uff0cATO \u8fd8\u8981\u4f60\u6ee1\u8db3\u4e00\u4e2a\u300c\u91ca\u653e\u6761\u4ef6\u300d\u3002<\/figcaption><\/figure>\n<h2>\u4e00\u3001\u628a\u4e24\u4ef6\u4e8b\u5206\u5f00\uff1a\u5e74\u9f84\uff0c\u548c\u91ca\u653e\u6761\u4ef6<\/h2>\n<p>\u5148\u770b ATO \u7684\u539f\u8bdd\u3002\u8981\u5408\u6cd5\u4ece\u517b\u8001\u91d1\u91cc\u53d6\u94b1\uff0c\u4e0b\u9762\u56db\u79cd\u60c5\u51b5\u6ee1\u8db3<strong>\u4efb\u4f55\u4e00\u79cd<\/strong>\u5373\u53ef\uff1a<\/p>\n<ul>\n<li>\u4f60\u5e74\u6ee1 <strong>65 \u5c81<\/strong>\uff0c\u5373\u4f7f\u8fd8\u5728\u5de5\u4f5c\uff1b<\/li>\n<li>\u4f60\u8fbe\u5230<strong>\u4fdd\u7559\u5e74\u9f84<\/strong>\uff0c\u5e76\u4e14<strong>\u9000\u4f11<\/strong>\uff1b<\/li>\n<li>\u4f60\u8fbe\u5230<strong>\u4fdd\u7559\u5e74\u9f84<\/strong>\uff0c\u7ee7\u7eed\u5de5\u4f5c\uff0c\u5e76\u542f\u52a8\u4e00\u4e2a<strong>\u8fc7\u6e21\u5230\u9000\u4f11\u6536\u5165\u6d41<\/strong>\uff08transition to retirement income stream\uff0c\u7b80\u79f0 TTR\uff09\uff1b<\/li>\n<li>\u4f60\u7b26\u5408\u67d0\u9879<strong>\u63d0\u524d\u9886\u53d6<\/strong>\u7684\u6761\u4ef6\uff08\u533b\u7597\u3001\u607b\u9690\u7406\u7531\u3001\u4e25\u91cd\u7ecf\u6d4e\u56f0\u96be\u7b49\uff09\u3002<\/li>\n<\/ul>\n<p>\uff08\u6765\u6e90\uff1aATO\u300aWhen you can withdraw your super\u300b\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2026 \u5e74 7 \u6708 10 \u65e5\uff09<\/p>\n<p>\u6ce8\u610f\u7b2c\u4e8c\u6761\u548c\u7b2c\u4e09\u6761\uff1a<strong>\u5149\u662f\u5e74\u9f84\u5230\u4e86\uff0c\u4e0d\u6784\u6210\u4efb\u4f55\u4e00\u6761\u3002<\/strong>\u5e74\u9f84\u8981\u8ddf\u300c\u9000\u4f11\u300d\u6216\u8005\u300c\u542f\u52a8 TTR\u300d\u914d\u6210\u4e00\u5bf9\uff0c\u624d\u662f\u4e00\u4e2a\u5b8c\u6574\u7684\u91ca\u653e\u6761\u4ef6\u3002\u8fd9\u5c31\u662f\u5f88\u591a\u4eba\u8bef\u5224\u7684\u5730\u65b9\u3002<\/p>\n<h2>\u4e8c\u3001\u4fdd\u7559\u5e74\u9f84\uff1a\u4eca\u5929\u57fa\u672c\u53ea\u5269\u4e00\u4e2a\u6570\u5b57<\/h2>\n<p>\u4fdd\u7559\u5e74\u9f84\u6309\u51fa\u751f\u65e5\u671f\u5b9a\uff0cATO \u7684\u8868\u662f\u8fd9\u6837\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th>\u51fa\u751f\u65e5\u671f<\/th>\n<th>\u4fdd\u7559\u5e74\u9f84<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1960 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d<\/td>\n<td>55<\/td>\n<\/tr>\n<tr>\n<td>1960 \u5e74 7 \u6708 1 \u65e5 \u2013 1961 \u5e74 6 \u6708 30 \u65e5<\/td>\n<td>56<\/td>\n<\/tr>\n<tr>\n<td>1961 \u5e74 7 \u6708 1 \u65e5 \u2013 1962 \u5e74 6 \u6708 30 \u65e5<\/td>\n<td>57<\/td>\n<\/tr>\n<tr>\n<td>1962 \u5e74 7 \u6708 1 \u65e5 \u2013 1963 \u5e74 6 \u6708 30 \u65e5<\/td>\n<td>58<\/td>\n<\/tr>\n<tr>\n<td>1963 \u5e74 7 \u6708 1 \u65e5 \u2013 1964 \u5e74 6 \u6708 30 \u65e5<\/td>\n<td>59<\/td>\n<\/tr>\n<tr>\n<td><strong>1964 \u5e74 7 \u6708 1 \u65e5\u53ca\u4ee5\u540e<\/strong><\/td>\n<td><strong>60<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\u6765\u6e90\u540c\u4e0a\uff0cATO\u300aWhen you can withdraw your super\u300b\uff0c2026 \u5e74 7 \u6708 10 \u65e5\u66f4\u65b0\uff09<\/p>\n<p>\u628a\u8fd9\u5f20\u8868\u653e\u5230\u4eca\u5929\u770b\uff0c\u7ed3\u8bba\u5f88\u77ed\uff1a<strong>\u5982\u679c\u4f60\u7684\u4fdd\u7559\u5e74\u9f84\u4e0d\u662f 60\uff0c\u90a3\u4f60\u65e9\u5c31\u8fc7\u4e86\u3002<\/strong>1964 \u5e74 6 \u6708 30 \u65e5\u4e4b\u524d\u51fa\u751f\u7684\u4eba\uff0c\u4eca\u5929\u90fd\u5df2\u7ecf 62 \u5c81\u4ee5\u4e0a\uff0c\u4fdd\u7559\u5e74\u9f84 55 \u5230 59 \u5168\u90e8\u8fbe\u6210\u3002\u6240\u4ee5\u73b0\u5728\u8981\u76ef\u7684\u6570\u5b57\u53ea\u6709\u4e00\u4e2a\uff0c\u5c31\u662f 60\u3002<\/p>\n<p>\u53e6\u5916 ATO \u7279\u522b\u63d0\u9192\u4e00\u53e5\uff1a<strong>\u4fdd\u7559\u5e74\u9f84\u4e0d\u7b49\u4e8e\u9886\u53d6\u517b\u8001\u91d1\uff08age pension\uff09\u7684\u5e74\u9f84<\/strong>\uff0c\u90a3\u662f Services Australia \u7ba1\u7684\u53e6\u4e00\u5957\u89c4\u5219\uff0c\u522b\u6df7\u5728\u4e00\u8d77\u7b97\u3002<\/p>\n<h2>\u4e09\u3001ATO \u8bf4\u7684\u300c\u9000\u4f11\u300d\uff0c\u548c\u4f60\u4ee5\u4e3a\u7684\u53ef\u80fd\u4e0d\u4e00\u6837<\/h2>\n<p>\u8fd9\u662f\u6574\u7bc7\u91cc\u6700\u503c\u5f97\u505c\u4e0b\u6765\u770b\u7684\u4e00\u6bb5\u3002ATO \u5bf9\u300c\u9000\u4f11\u300d\u6709\u660e\u786e\u5b9a\u4e49\uff0c\u800c\u4e14\u5206\u4e24\u79cd\u60c5\u5f62\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4f60\u505c\u6b62\u5de5\u4f5c\u65f6\u7684\u5e74\u9f84<\/th>\n<th>ATO \u7684\u8981\u6c42<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>60 \u5c81\u6216\u4ee5\u4e0a<\/strong><\/td>\n<td>\u505c\u6b62\u4e00\u6bb5\u53d7\u85aa\u5de5\u4f5c\u5373\u53ef\u3002<strong>\u4e0d\u9700\u8981\u8bc1\u660e\u4f60\u4e0d\u518d\u5de5\u4f5c\u3002<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u4e0d\u5230 60 \u5c81\uff0c\u4f46\u5df2\u8fbe\u4fdd\u7559\u5e74\u9f84<\/strong><\/td>\n<td>\u505c\u6b62\u53d7\u85aa\u5de5\u4f5c\uff0c<strong>\u5e76\u4e14\u4f60\u7684\u517b\u8001\u91d1\u57fa\u91d1\u5fc5\u987b\u786e\u4fe1\u4f60\u4eca\u540e\u65e0\u610f\u518d\u5c31\u4e1a<\/strong>\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\u6765\u6e90\uff1aATO\u300aWhen you can withdraw your super\u300b\uff0c2026 \u5e74 7 \u6708 10 \u65e5\u66f4\u65b0\uff09<\/p>\n<p>\u4e24\u4e2a\u5b9e\u9645\u540e\u679c\u503c\u5f97\u8bb0\u4f4f\uff1a<\/p>\n<p>\u7b2c\u4e00\uff0c60 \u5c81\u4e4b\u540e\u6362\u5de5\u4f5c\u3001\u7ed3\u675f\u4e00\u4efd\u5408\u540c\u3001\u628a\u751f\u610f\u5356\u6389\uff0c\u8fd9\u4e9b\u52a8\u4f5c\u672c\u8eab\u5c31\u53ef\u80fd\u89e6\u53d1\u91ca\u653e\u6761\u4ef6\uff0c\u4e0d\u9700\u8981\u4f60\u4ece\u6b64\u4e0d\u518d\u5de5\u4f5c\u3002\u5f88\u591a\u4eba\u4ee5\u4e3a\u300c\u9000\u4f11\u300d\u8981\u4e00\u8f88\u5b50\u4e0d\u4e0a\u73ed\uff0c\u56e0\u6b64\u767d\u767d\u591a\u7b49\u4e86\u51e0\u5e74\u3002<\/p>\n<p>\u7b2c\u4e8c\uff0c60 \u5c81\u4e4b\u524d\u90a3\u4e00\u6863\u8981\u6c42\u300c\u57fa\u91d1\u786e\u4fe1\u4f60\u65e0\u610f\u518d\u5c31\u4e1a\u300d\u3002\u5728\u81ea\u7ba1\u517b\u8001\u91d1\u91cc\uff0c\u90a3\u4e2a\u300c\u57fa\u91d1\u300d\u5c31\u662f\u53d7\u6258\u4eba\uff0c\u4e5f\u5c31\u662f\u4f60\u81ea\u5df1\u3002<strong>\u4f60\u8981\u7ed9\u81ea\u5df1\u7b7e\u4e00\u4efd\u610f\u5411\u58f0\u660e\uff0c\u5e76\u7559\u4e0b\u8bb0\u5f55<\/strong>\u2014\u2014\u8fd9\u4efd\u8bb0\u5f55\u5c06\u6765\u662f\u5ba1\u8ba1\u5e08\u548c ATO \u4f1a\u770b\u7684\u4e1c\u897f\u3002\u8fd9\u4e0d\u662f\u5f62\u5f0f\u4e3b\u4e49\uff0c\u662f\u53d7\u6258\u4eba\u7684\u4e3e\u8bc1\u8d23\u4efb\u3002<\/p>\n<h2>\u56db\u3001\u62ff\u7684\u65b9\u5f0f\uff1a\u4e00\u6b21\u6027\u53d6\u8d70\uff0c\u8fd8\u662f\u8f6c\u6210\u517b\u8001\u91d1\u6d41<\/h2>\n<p>\u6ee1\u8db3\u91ca\u653e\u6761\u4ef6\u4e4b\u540e\uff0c\u901a\u5e38\u6709\u4e09\u79cd\u9009\u62e9\uff1a\u4e00\u6b21\u6027\u63d0\u53d6\uff08lump sum\uff09\u3001\u517b\u8001\u91d1\u6536\u5165\u6d41\uff08income stream\uff09\uff0c\u6216\u8005\u4e24\u8005\u7ec4\u5408\u3002\u8fd9\u4e24\u79cd\u7684\u5dee\u522b\u4e0d\u53ea\u662f\u300c\u4e00\u6b21\u62ff\u5b8c\u8fd8\u662f\u6162\u6162\u62ff\u300d\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th>\u4e00\u6b21\u6027\u63d0\u53d6<\/th>\n<th>\u517b\u8001\u91d1\u6536\u5165\u6d41<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u94b1\u7684\u6027\u8d28<\/td>\n<td>\u53d6\u51fa\u6765\u4e4b\u540e<strong>\u5c31\u4e0d\u518d\u662f\u517b\u8001\u91d1<\/strong><\/td>\n<td>\u4ecd\u7559\u5728\u57fa\u91d1\u91cc\uff0c\u6309\u81f3\u5c11\u6bcf\u5e74\u4e00\u6b21\u7684\u9891\u7387\u53d1\u653e<\/td>\n<\/tr>\n<tr>\n<td>\u6295\u8d44\u6536\u76ca\u600e\u4e48\u5f81\u7a0e<\/td>\n<td>\u4f60\u62ff\u53bb\u6295\u8d44\u4ea7\u751f\u7684\u6536\u76ca<strong>\u4e0d\u518d\u6309\u517b\u8001\u91d1\u5f81\u7a0e<\/strong>\uff0c\u53ef\u80fd\u8981\u5728\u4e2a\u4eba\u7a0e\u8868\u91cc\u7533\u62a5<\/td>\n<td>\u8f6c\u5165\u9886\u53d6\u9636\u6bb5\u8d26\u6237\u540e\uff0c\u8d26\u6237\u5185\u7684<strong>\u6295\u8d44\u6536\u76ca\u4e0d\u5f81\u7a0e<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u6709\u6ca1\u6709\u4e0a\u9650<\/td>\n<td>\u65e0\uff08\u53d7\u91ca\u653e\u6761\u4ef6\u4e0e\u57fa\u91d1\u89c4\u5219\u9650\u5236\uff09<\/td>\n<td>\u6709\u3002\u80fd\u8f6c\u8fdb\u514d\u7a0e\u9886\u53d6\u9636\u6bb5\u7684\u603b\u989d\u53d7<strong>\u8f6c\u79fb\u4f59\u989d\u4e0a\u9650<\/strong>\u7ea6\u675f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\u6765\u6e90\uff1aATO\u300aRetirement withdrawal \u2013 lump sum or income stream\u300b\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2026 \u5e74 3 \u6708 31 \u65e5\uff09<\/p>\n<p>\u300c\u9886\u53d6\u9636\u6bb5\u8d26\u6237\u91cc\u7684\u6295\u8d44\u6536\u76ca\u4e0d\u5f81\u7a0e\u300d\u8fd9\u4e00\u6761\uff0c\u5c31\u662f\u4e0d\u5c11\u4eba\u641c\u7684\u300cSMSF \u7684\u7a0e\u6536\u4f18\u60e0\u662f\u4ec0\u4e48\u300d\u7684\u6838\u5fc3\u7b54\u6848\u4e4b\u4e00\u3002\u4f46\u5b83\u914d\u7740\u4e00\u4e2a\u4e0a\u9650\uff1a<strong>\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u901a\u7528\u8f6c\u79fb\u4f59\u989d\u4e0a\u9650\u4e3a 210 \u4e07\u6fb3\u5143<\/strong>\u3002\u7b2c\u4e00\u6b21\u542f\u52a8\u9886\u53d6\u9636\u6bb5\u6536\u5165\u6d41\u65f6\uff0c\u4f60\u7684\u4e2a\u4eba\u4e0a\u9650\u5c31\u7b49\u4e8e\u5f53\u65f6\u7684\u901a\u7528\u4e0a\u9650\uff1b\u8fd9\u4e2a\u4e0a\u9650\u6309\u6d88\u8d39\u8005\u7269\u4ef7\u6307\u6570\u3001\u4ee5 10 \u4e07\u6fb3\u5143\u4e3a\u4e00\u6863\u9012\u589e\u3002\u8d85\u8fc7\u4e2a\u4eba\u4e0a\u9650\uff0c\u8981\u628a\u8d85\u51fa\u90e8\u5206\u9000\u51fa\u9886\u53d6\u9636\u6bb5\uff0c\u5e76\u7f34\u7eb3\u8d85\u989d\u8f6c\u79fb\u4f59\u989d\u7a0e\u3002\uff08\u6765\u6e90\u540c\u4e0a\uff09<\/p>\n<p>\u8fd8\u6709\u4e00\u4e2a\u5bb9\u6613\u8e29\u7684\u65f6\u70b9\u95ee\u9898\uff1a<strong>\u6536\u5165\u6d41\u4e00\u65e6\u5f00\u59cb\uff0c\u5c31\u4e0d\u80fd\u518d\u5f80\u91cc\u52a0\u94b1\u3002<\/strong>\u6240\u4ee5\u6240\u6709\u4f9b\u6b3e\u548c\u8f6c\u5165\u8981\u5728\u542f\u52a8\u4e4b\u524d\u5b8c\u6210\u3002\uff08\u6765\u6e90\u540c\u4e0a\uff09<\/p>\n<h2>\u4e94\u3001\u62ff\u51fa\u6765\u8981\u4ea4\u591a\u5c11\u7a0e<\/h2>\n<p>\u6309 ATO \u7684\u9884\u6263\u7a0e\u8868\uff08Schedule 12\uff0c2026 \u5e74 6 \u6708 17 \u65e5\u53d1\u5e03\uff0c\u9002\u7528\u4e8e 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u7684\u4ed8\u6b3e\uff09\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6b3e\u9879\u4e0e\u7a0e\u52a1\u6210\u5206<\/th>\n<th>\u6536\u6b3e\u65f6\u5e74\u9f84<\/th>\n<th>\u9884\u6263\u7a0e\u7387\uff08\u542b Medicare levy\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u514d\u7a0e\u6210\u5206\uff08tax-free component\uff09<\/td>\n<td>\u4efb\u4f55\u5e74\u9f84<\/td>\n<td><strong>\u4e0d\u9884\u6263<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u5e94\u7a0e\u6210\u5206 \u2013 \u5df2\u8bfe\u7a0e\u90e8\u5206\uff08taxed element\uff09<\/td>\n<td><strong>60 \u5c81\u53ca\u4ee5\u4e0a<\/strong><\/td>\n<td><strong>\u96f6<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u5e94\u7a0e\u6210\u5206 \u2013 \u5df2\u8bfe\u7a0e\u90e8\u5206<\/td>\n<td>\u4fdd\u7559\u5e74\u9f84\u4ee5\u4e0b<\/td>\n<td>22%<\/td>\n<\/tr>\n<tr>\n<td>\u5e94\u7a0e\u6210\u5206 \u2013 \u672a\u8bfe\u7a0e\u90e8\u5206\uff08untaxed element\uff09<\/td>\n<td>\u4fdd\u7559\u5e74\u9f84\u4ee5\u4e0b\uff0c\u672a\u8d85 untaxed plan cap<\/td>\n<td>32%<\/td>\n<\/tr>\n<tr>\n<td>\u5e94\u7a0e\u6210\u5206 \u2013 \u672a\u8bfe\u7a0e\u90e8\u5206<\/td>\n<td>\u4fdd\u7559\u5e74\u9f84\u4ee5\u4e0b\uff0c\u8d85\u8fc7 untaxed plan cap<\/td>\n<td>47%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\u6765\u6e90\uff1aATO\u300aSchedule 12 \u2013 Tax table for superannuation lump sums\u300b\uff0c2026 \u5e74 6 \u6708 17 \u65e5\u53d1\u5e03\u30022026\u201327 \u8d22\u5e74\u7684 untaxed plan cap \u4e3a 1,935,000 \u6fb3\u5143\u3002\uff09<\/p>\n<p>\u5bf9\u7edd\u5927\u591a\u6570\u534e\u4eba\u6210\u5458\uff0c\u5b9e\u9645\u60c5\u51b5\u662f\u8fd9\u4e00\u884c\uff1a<strong>60 \u5c81\u53ca\u4ee5\u4e0a\uff0c\u5df2\u8bfe\u7a0e\u90e8\u5206\u7684\u4e00\u6b21\u6027\u63d0\u53d6\uff0c\u9884\u6263\u4e3a\u96f6\u3002<\/strong>\u5927\u90e8\u5206\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u4f59\u989d\u90fd\u5c5e\u4e8e\u300c\u5df2\u8bfe\u7a0e\u90e8\u5206\u300d\uff0c\u56e0\u4e3a\u4f9b\u6b3e\u8fdb\u6765\u65f6\u5df2\u7ecf\u5728\u57fa\u91d1\u91cc\u7f34\u8fc7\u7a0e\u3002\u81f3\u4e8e\u672a\u8bfe\u7a0e\u90e8\u5206\uff0c\u4e3b\u8981\u51fa\u73b0\u5728\u67d0\u4e9b\u516c\u5171\u90e8\u95e8\u7684\u5b9a\u989d\u798f\u5229\u8ba1\u5212\u91cc\uff0c\u666e\u901a SMSF \u5c11\u89c1\u3002<\/p>\n<h2>\u516d\u3001\u6ca1\u6ee1\u8db3\u6761\u4ef6\u5c31\u628a\u94b1\u62ff\u8d70\u4e86\uff0c\u4f1a\u600e\u4e48\u6837<\/h2>\n<p>\u5148\u8bf4\u6210\u5458\u8fd9\u4e00\u7aef\u3002ATO \u7684\u89c4\u5b9a\u662f\uff1a<strong>\u4f60\u975e\u6cd5\u53d6\u51fa\u7684\u91d1\u989d\uff0c\u4f1a\u8ba1\u5165\u5f53\u5e74\u7a0e\u8868\u7684\u6536\u5165\u2014\u2014\u5373\u4f7f\u4f60\u628a\u94b1\u9000\u56de\u57fa\u91d1\u4e5f\u4e00\u6837\u8ba1\u3002<\/strong>\u7531\u6b64\u53ef\u80fd\u4ea7\u751f\u989d\u5916\u7684\u6240\u5f97\u7a0e\u3001\u77ed\u7f34\u7f5a\u6b3e\u548c\u5229\u606f\u3002\u800c\u4e14\u8fd9\u7b14\u94b1<strong>\u9000\u4e0d\u56de\u53bb<\/strong>\uff1a\u4efb\u4f55\u628a\u5b83\u653e\u56de\u57fa\u91d1\u7684\u5c1d\u8bd5\uff0c\u90fd\u4f1a\u88ab\u89c6\u4e3a\u4e00\u7b14\u65b0\u7684\u4f9b\u6b3e\u3002\u5982\u679c\u4e3a\u6b64\u5411 ATO \u6216\u57fa\u91d1\u63d0\u4f9b\u4e86\u865a\u5047\u6587\u4ef6\uff0c\u8fd8\u8981\u53e6\u5916\u627f\u62c5\u865a\u5047\u4e0e\u8bef\u5bfc\u6027\u9648\u8ff0\u7684\u7f5a\u5219\u3002\uff08\u6765\u6e90\uff1aATO\u300aIllegal early access to super\u300b\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2025 \u5e74 4 \u6708 15 \u65e5\uff09<\/p>\n<p>\u518d\u8bf4\u53d7\u6258\u4eba\u8fd9\u4e00\u7aef\uff0c\u8fd9\u662f\u81ea\u7ba1\u517b\u8001\u91d1\u72ec\u6709\u7684\u4e00\u5c42\uff1a<\/p>\n<blockquote>\n<p>\u5982\u679c\u4f60\u662f SMSF \u53d7\u6258\u4eba\uff0c\u628a\u6b3e\u9879\u53d1\u653e\u7ed9\u672a\u6ee1\u8db3\u91ca\u653e\u6761\u4ef6\u7684\u6210\u5458\uff0c\u4f60\u53ef\u80fd\u88ab\u5904\u4ee5\u884c\u653f\u7f5a\u6b3e\uff0c\u4e5f\u53ef\u80fd<strong>\u88ab\u53d6\u6d88\u53d7\u6258\u4eba\u8d44\u683c<\/strong>\u3002\u4e00\u65e6\u88ab\u53d6\u6d88\u8d44\u683c\uff1a\u4f60\u4e0d\u80fd\u518d\u62c5\u4efb\u4efb\u4f55 SMSF \u7684\u53d7\u6258\u4eba\uff0c\u5e76\u4e14\u8fd9\u9879\u4fe1\u606f\u4f1a\u4f5c\u4e3a\u53ef\u5907\u6848\u6587\u4e66<strong>\u516c\u5e03\u5728\u8054\u90a6\u7acb\u6cd5\u767b\u8bb0\u518c\uff08Federal Register of Legislation\uff09\u4e0a<\/strong>\uff0c\u4e5f\u5c31\u662f\u8fdb\u5165\u516c\u5f00\u8bb0\u5f55\u3002<\/p>\n<\/blockquote>\n<p>\uff08\u6765\u6e90\u540c\u4e0a\uff0cATO\u300aIllegal early access to super\u300b\uff0c2025 \u5e74 4 \u6708 15 \u65e5\u66f4\u65b0\uff09<\/p>\n<p>ATO \u540c\u65f6\u8bbe\u6709<strong>\u88ab\u53d6\u6d88\u8d44\u683c\u53d7\u6258\u4eba\u767b\u8bb0\u518c<\/strong>\uff08Disqualified Trustees Register\uff09\uff0c\u4efb\u4f55\u4eba\u90fd\u53ef\u4ee5\u67e5\u67d0\u4e2a\u4eba\u662f\u5426\u66fe\u88ab\u53d6\u6d88\u8d44\u683c\u3002\u5bf9\u505a\u751f\u610f\u7684\u4eba\u6765\u8bf4\uff0c\u8fd9\u662f\u4e00\u6761\u4f1a\u8ddf\u7740\u540d\u5b57\u8d70\u7684\u516c\u5f00\u8bb0\u5f55\u3002<\/p>\n<h2>\u4e03\u3001\u4e3a\u4ec0\u4e48\u81ea\u7ba1\u517b\u8001\u91d1\u8981\u591a\u60f3\u4e00\u6b65<\/h2>\n<p>\u5728\u884c\u4e1a\u57fa\u91d1\u6216\u96f6\u552e\u57fa\u91d1\u91cc\uff0c\u53d6\u94b1\u8fd9\u4e2a\u52a8\u4f5c\u662f\u7531\u57fa\u91d1\u7ba1\u7406\u4eba\u6267\u884c\u7684\uff0c\u4ed6\u4eec\u4f1a\u5148\u6838\u5bf9\u4f60\u7684\u91ca\u653e\u6761\u4ef6\u3002\u5224\u65ad\u9519\u4e86\uff0c\u8d23\u4efb\u4e3b\u8981\u5728\u673a\u6784\u90a3\u8fb9\u3002<\/p>\n<p>\u81ea\u7ba1\u517b\u8001\u91d1\u6ca1\u6709\u8fd9\u4e00\u5c42\u3002<strong>\u6210\u5458\u548c\u53d7\u6258\u4eba\u662f\u540c\u4e00\u6279\u4eba<\/strong>\uff0c\u94b1\u5728\u57fa\u91d1\u81ea\u5df1\u7684\u94f6\u884c\u8d26\u6237\u91cc\uff0c\u8f6c\u8d26\u7684\u6743\u9650\u4e5f\u5728\u81ea\u5df1\u624b\u4e0a\u3002\u300c\u5148\u628a\u94b1\u632a\u51fa\u6765\u5468\u8f6c\u4e00\u4e0b\uff0c\u5e74\u5e95\u518d\u8865\u56de\u53bb\u300d\u8fd9\u79cd\u60f3\u6cd5\uff0c\u5728\u81ea\u7ba1\u517b\u8001\u91d1\u91cc\u6280\u672f\u4e0a\u505a\u5f97\u5230\u2014\u2014\u800c\u8fd9\u6070\u6070\u662f ATO \u76ef\u5f97\u6700\u7d27\u7684\u573a\u666f\u3002\u505a\u5f97\u5230\u4e0d\u7b49\u4e8e\u5408\u6cd5\uff0c\u4e14\u5982\u524d\u6240\u8ff0\uff0c\u8865\u56de\u53bb\u5728\u7a0e\u6cd5\u4e0a\u5e76\u4e0d\u6210\u7acb\u3002<\/p>\n<p>\u6240\u4ee5\u5728\u6309\u4e0b\u8f6c\u8d26\u4e4b\u524d\uff0c\u503c\u5f97\u5148\u628a\u4e09\u4ef6\u4e8b\u5199\u4e0b\u6765\uff1a<strong>\u4f60\u6ee1\u8db3\u7684\u662f\u54ea\u4e00\u6761\u91ca\u653e\u6761\u4ef6\u3001\u4f9d\u636e\u662f\u4ec0\u4e48\u3001\u8bc1\u636e\u7559\u5728\u54ea\u91cc\u3002<\/strong>\u8fd9\u4e09\u884c\u5b57\uff0c\u5c31\u662f\u5c06\u6765\u5ba1\u8ba1\u5e08\u95ee\u4f60\u65f6\u7684\u7b54\u6848\u3002<\/p>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<h3>\u6211 60 \u5c81\u4e86\uff0c\u4f46\u8fd8\u5728\u4e0a\u73ed\uff0c\u80fd\u53d6\u5417\uff1f<\/h3>\n<p>\u8981\u770b\u60c5\u51b5\u3002\u5355\u662f\u6ee1 60 \u4e0d\u6784\u6210\u91ca\u653e\u6761\u4ef6\u3002\u5982\u679c\u4f60\u5728 60 \u5c81\u6216\u4ee5\u540e\u505c\u6b62\u8fc7\u4e00\u6bb5\u53d7\u85aa\u5de5\u4f5c\uff08\u6362\u5de5\u4f5c\u3001\u7ed3\u675f\u5408\u540c\u3001\u5356\u6389\u751f\u610f\u90fd\u7b97\uff09\uff0c\u5c31\u5df2\u7ecf\u6ee1\u8db3\u4e86\u300c\u9000\u4f11\u300d\u8fd9\u4e00\u6761\uff0c\u6b64\u65f6\u5e76\u4e0d\u9700\u8981\u8bc1\u660e\u4f60\u4e0d\u518d\u5de5\u4f5c\u3002\u5982\u679c\u4f60\u4ece\u6ca1\u505c\u6b62\u8fc7\u5de5\u4f5c\uff0c\u90a3\u5c31\u53ea\u80fd\u8d70 TTR\uff08\u8fc7\u6e21\u5230\u9000\u4f11\u6536\u5165\u6d41\uff09\u8fd9\u6761\u8def\uff0c\u5b83\u5141\u8bb8\u4f60\u5728\u7ee7\u7eed\u5de5\u4f5c\u7684\u540c\u65f6\u6309\u6536\u5165\u6d41\u9886\u53d6\uff1b\u6216\u8005\u7b49\u5230 65 \u5c81\u2014\u2014\u6ee1 65 \u5c81\u672c\u8eab\u5c31\u662f\u4e00\u4e2a\u91ca\u653e\u6761\u4ef6\uff0c\u5373\u4f7f\u8fd8\u5728\u5168\u804c\u5de5\u4f5c\u3002\u6765\u6e90\uff1aATO\u300aWhen you can withdraw your super\u300b\uff0c2026 \u5e74 7 \u6708 10 \u65e5\u66f4\u65b0\u3002<\/p>\n<h3>\u8bbe\u4e86\u81ea\u7ba1\u517b\u8001\u91d1\uff0c\u662f\u4e0d\u662f\u5c31\u80fd\u63d0\u524d\u52a8\u7528\u91cc\u9762\u7684\u94b1\uff1f<\/h3>\n<p>\u4e0d\u662f\u3002\u91ca\u653e\u6761\u4ef6\u5bf9\u6240\u6709\u517b\u8001\u91d1\u57fa\u91d1\u4e00\u89c6\u540c\u4ec1\uff0c\u81ea\u7ba1\u517b\u8001\u91d1\u6ca1\u6709\u989d\u5916\u901a\u9053\u3002\u533a\u522b\u53ea\u5728\u4e8e\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u8f6c\u8d26\u6309\u94ae\u5728\u53d7\u6258\u4eba\u624b\u4e0a\uff0c\u800c\u53d7\u6258\u4eba\u5c31\u662f\u6210\u5458\u81ea\u5df1\uff0c\u6240\u4ee5\u8fdd\u89c4\u7684\u95e8\u69db\u5728\u64cd\u4f5c\u4e0a\u66f4\u4f4e\u3001\u540e\u679c\u5374\u66f4\u91cd\uff1a\u6210\u5458\u7aef\u8be5\u7b14\u91d1\u989d\u8ba1\u5165\u5f53\u5e74\u6536\u5165\u4e14\u9000\u4e0d\u56de\u57fa\u91d1\uff0c\u53d7\u6258\u4eba\u7aef\u53ef\u80fd\u88ab\u5904\u884c\u653f\u7f5a\u6b3e\u5e76\u88ab\u53d6\u6d88\u8d44\u683c\uff0c\u53d6\u6d88\u8d44\u683c\u4f1a\u8fdb\u5165\u516c\u5f00\u8bb0\u5f55\u3002\u6765\u6e90\uff1aATO\u300aIllegal early access to super\u300b\uff0c2025 \u5e74 4 \u6708 15 \u65e5\u66f4\u65b0\u3002<\/p>\n<h3>\u8f6c\u6210\u517b\u8001\u91d1\u6d41\u4e4b\u540e\uff0c\u57fa\u91d1\u91cc\u7684\u6295\u8d44\u6536\u76ca\u8fd8\u8981\u4ea4\u7a0e\u5417\uff1f<\/h3>\n<p>\u8f6c\u5165\u9886\u53d6\u9636\u6bb5\u8d26\u6237\u7684\u90a3\u90e8\u5206\uff0c\u8d26\u6237\u5185\u7684\u6295\u8d44\u6536\u76ca\u4e0d\u5f81\u7a0e\u3002\u4f46\u80fd\u8f6c\u8fdb\u514d\u7a0e\u9886\u53d6\u9636\u6bb5\u7684\u603b\u989d\u6709\u4e0a\u9650\uff0c\u53eb\u8f6c\u79fb\u4f59\u989d\u4e0a\u9650\uff1b\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u901a\u7528\u8f6c\u79fb\u4f59\u989d\u4e0a\u9650\u4e3a 210 \u4e07\u6fb3\u5143\uff0c\u7b2c\u4e00\u6b21\u542f\u52a8\u9886\u53d6\u9636\u6bb5\u6536\u5165\u6d41\u65f6\uff0c\u4e2a\u4eba\u4e0a\u9650\u7b49\u4e8e\u5f53\u65f6\u7684\u901a\u7528\u4e0a\u9650\u3002\u8d85\u51fa\u4e2a\u4eba\u4e0a\u9650\u7684\u90e8\u5206\u8981\u9000\u51fa\u9886\u53d6\u9636\u6bb5\u5e76\u7f34\u7eb3\u8d85\u989d\u8f6c\u79fb\u4f59\u989d\u7a0e\u3002\u53e6\u5916\uff0c\u6536\u5165\u6d41\u4e00\u65e6\u5f00\u59cb\u5c31\u4e0d\u80fd\u518d\u5f80\u91cc\u52a0\u94b1\uff0c\u6240\u6709\u4f9b\u6b3e\u548c\u8f6c\u5165\u5fc5\u987b\u5728\u542f\u52a8\u4e4b\u524d\u5b8c\u6210\u3002\u6765\u6e90\uff1aATO\u300aRetirement withdrawal \u2013 lump sum or income stream\u300b\uff0c2026 \u5e74 3 \u6708 31 \u65e5\u66f4\u65b0\u3002<\/p>\n<h3>\u5982\u679c\u57fa\u91d1 100% \u5904\u4e8e\u9886\u53d6\u9636\u6bb5\uff0c\u5e74\u5ea6\u7533\u62a5\u662f\u4e0d\u662f\u5c31\u7b80\u5355\u4e86\uff1f<\/h3>\n<p>\u6536\u5165\u8fd9\u4e00\u5757\u786e\u5b9e\u6309\u8c41\u514d\u5f53\u671f\u517b\u8001\u91d1\u6536\u5165\uff08ECPI\uff09\u5904\u7406\uff0c\u4f46\u7533\u62a5\u4e49\u52a1\u5e76\u6ca1\u6709\u8ddf\u7740\u6d88\u5931\u3002\u6211\u4eec\u6b64\u524d\u5199\u8fc7 ATO \u5c31\u8fd9\u4e2a\u95ee\u9898\u7684\u660e\u786e\u7b54\u590d\uff1a<a href=\"https:\/\/wiselinkaccountants.com.au\/%E5%9C%A8%E5%85%BB%E8%80%81%E9%87%91%E9%98%B6%E6%AE%B5100%E7%9A%84%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%9A%9C%E5%9F%BA%E9%87%91%E7%9A%84%E7%A8%8E%E5%8A%A1%E5%B1%80%E7%BA%B3%E7%A8%8E%E8%A6%81%E6%B1%82\/\">100% \u5904\u4e8e\u9886\u53d6\u9636\u6bb5\u7684 SMSF \u4ecd\u987b\u63d0\u4ea4\u4fe1\u6258\u6536\u5165\u8868<\/a>\uff0c\u5373\u4f7f\u5e74\u62a5\u7684\u6536\u5165\u90e8\u5206\u4e0d\u7528\u586b\u3002<\/p>\n<h3>\u6211\u8981\u79bb\u5f00\u6fb3\u6d32\u4e86\uff0c\u80fd\u628a\u517b\u8001\u91d1\u62ff\u8d70\u5417\uff1f<\/h3>\n<p>\u90a3\u662f\u53e6\u4e00\u5957\u89c4\u5219\uff0c\u53eb\u79bb\u6fb3\u9000\u4f11\u91d1\u652f\u53d6\uff08DASP\uff09\uff0c\u5bf9\u8c61\u662f\u6301\u4e34\u65f6\u7b7e\u8bc1\u3001\u5df2\u7ecf\u79bb\u5883\u4e14\u7b7e\u8bc1\u5931\u6548\u7684\u4eba\uff0c\u8ddf\u672c\u6587\u8bb2\u7684\u4fdd\u7559\u5e74\u9f84\u4e0e\u9000\u4f11\u91ca\u653e\u6761\u4ef6\u662f\u4e24\u6761\u4e0d\u540c\u7684\u8def\u5f84\u3002\u7533\u8bf7\u65b9\u5f0f\u3001\u8868\u683c\u548c\u65f6\u70b9\u90fd\u4e0d\u4e00\u6837\uff0c\u6211\u4eec\u5355\u72ec\u5199\u8fc7\u4e00\u7bc7\uff1a<a href=\"https:\/\/wiselinkaccountants.com.au\/%E5%A6%82%E4%BD%95%E7%94%B3%E8%AF%B7%E6%82%A8%E7%9A%84%E9%80%80%E4%BC%91%E9%87%91\/\">\u5982\u4f55\u7533\u8bf7\u60a8\u7684\u9000\u4f11\u91d1\uff1a\u5728\u7ebf\u3001\u7eb8\u8d28\u4e0e\u6388\u6743\u4ed6\u4eba\u4ee3\u529e<\/a>\u3002\u6fb3\u6d32\u6c38\u4e45\u5c45\u6c11\u548c\u516c\u6c11\u4e0d\u9002\u7528 DASP\u3002<\/p>\n<h3>\u8fd8\u6ca1\u8bbe\u81ea\u7ba1\u517b\u8001\u91d1\uff0c\u60f3\u5148\u641e\u6e05\u695a\u80fd\u4e0d\u80fd\u8bbe\uff1f<\/h3>\n<p>\u90a3\u662f\u8bbe\u7acb\u7aef\u7684\u95ee\u9898\uff0c\u8ddf\u672c\u6587\u7684\u9886\u53d6\u7aef\u662f\u4e24\u56de\u4e8b\u3002ATO \u5728\u8bbe\u7acb\u73af\u8282\u5148\u5361\u4e09\u9053\u95e8\u69db\uff1a\u53d7\u6258\u4eba\u8d44\u683c\u3001\u53d7\u6258\u4eba\u7ed3\u6784\u3001\u4ee5\u53ca\u57fa\u91d1\u7b97\u4e0d\u7b97\u300c\u6fb3\u6d32\u57fa\u91d1\u300d\u3002\u4e2d\u6fb3\u4e24\u5934\u8dd1\u7684\u4eba\u6700\u5bb9\u6613\u5728\u7b2c\u4e09\u9053\u7ffb\u8f66\u3002\u8be6\u89c1\uff1a<a href=\"https:\/\/wiselinkaccountants.com.au\/smsf-setup-eligibility-residency-chinese\/\">\u81ea\u7ba1\u517b\u8001\u91d1\u8c01\u80fd\u8bbe\u3001\u600e\u4e48\u8bbe\uff1aATO \u7684\u4e09\u9053\u95e8\u69db<\/a>\u3002<\/p>\n<h2>\u672c\u6587\u5f15\u7528\u7684 ATO \u6765\u6e90<\/h2>\n<ul>\n<li>ATO,\u300aWhen you can withdraw your super\u300b\uff08\u91ca\u653e\u6761\u4ef6\u3001\u4fdd\u7559\u5e74\u9f84\u8868\u3001\u9000\u4f11\u5b9a\u4e49\uff09\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2026 \u5e74 7 \u6708 10 \u65e5<\/li>\n<li>ATO,\u300aRetirement withdrawal \u2013 lump sum or income stream\u300b\uff08\u4e00\u6b21\u6027\u63d0\u53d6\u4e0e\u6536\u5165\u6d41\u3001\u9886\u53d6\u9636\u6bb5\u6536\u76ca\u3001\u8f6c\u79fb\u4f59\u989d\u4e0a\u9650\uff09\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2026 \u5e74 3 \u6708 31 \u65e5<\/li>\n<li>ATO,\u300aSchedule 12 \u2013 Tax table for superannuation lump sums\u300b\uff08\u9884\u6263\u7a0e\u7387\u8868\u3001untaxed plan cap\uff09\uff0c2026 \u5e74 6 \u6708 17 \u65e5\u53d1\u5e03\uff0c\u9002\u7528\u4e8e 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u7684\u4ed8\u6b3e<\/li>\n<li>ATO,\u300aIllegal early access to super\u300b\uff08\u975e\u6cd5\u63d0\u524d\u63d0\u53d6\u7684\u6210\u5458\u7aef\u4e0e\u53d7\u6258\u4eba\u7aef\u540e\u679c\uff09\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2025 \u5e74 4 \u6708 15 \u65e5<\/li>\n<\/ul>\n<p>\u672c\u6587\u6309\u4e0a\u8ff0 ATO \u516c\u5f00\u89c4\u5219\u6574\u7406\uff0c\u8bb2\u7684\u662f\u6cd5\u89c4\u4e49\u52a1\u3001\u65f6\u70b9\u4e0e\u7a0e\u52a1\u540e\u679c\u3002<strong>\u8981\u4e0d\u8981\u53d6\u3001\u53d6\u591a\u5c11\u3001\u53d6\u51fa\u6765\u600e\u4e48\u5b89\u6392\uff0c\u5c5e\u4e8e\u4e2a\u4eba\u8d22\u52a1\u5efa\u8bae\uff0c\u9700\u8981\u6301\u6fb3\u6d32\u91d1\u878d\u670d\u52a1\u724c\u7167\uff08AFSL\uff09\u7684\u987e\u95ee\u51fa\u5177\uff0c\u672c\u6587\u4e0d\u6d89\u53ca\u3002<\/strong>\u7a0e\u52a1\u4e0e\u5408\u89c4\u90e8\u5206\uff0c\u53ef\u4ee5\u627e\u6211\u4eec\u3002<\/p>\n<div class=\"wiselink-zh-cta\" style=\"margin:36px 0 8px;padding:22px 24px;border:1px solid #e2e2e2;border-radius:6px;background:#fafafa;line-height:1.75;\">\n<p style=\"margin:0 0 12px;font-size:1.05em;\"><strong>\u4e0d\u786e\u5b9a\u81ea\u5df1\u8fd9\u4e00\u6b65\u7b97\u4e0d\u7b97\u6ee1\u8db3\u4e86\u91ca\u653e\u6761\u4ef6\uff1f<\/strong>\u628a\u60c5\u51b5\u544a\u8bc9\u6211\u4eec\uff1a\u51fa\u751f\u5e74\u4efd\u3001\u76ee\u524d\u7684\u5de5\u4f5c\u72b6\u6001\u3001\u57fa\u91d1\u73b0\u5728\u5904\u4e8e\u54ea\u4e2a\u9636\u6bb5\u3001\u6253\u7b97\u4e00\u6b21\u6027\u53d6\u8fd8\u662f\u8f6c\u6536\u5165\u6d41\u3002\u6211\u4eec\u5e2e\u4f60\u5bf9\u4e00\u904d ATO \u7684\u6761\u4ef6\uff0c\u5e76\u628a\u4f9d\u636e\u548c\u8bc1\u636e\u8981\u6c42\u5199\u4e0b\u6765\u7ed9\u53d7\u6258\u4eba\u7559\u6863\u3002<\/p>\n<p style=\"margin:0 0 12px;font-size:1.05em;\">\ud83d\udc49 <a href=\"https:\/\/wiselinkaccountants.com.au\/free-call-zh\/\"><strong>\u9884\u7ea6 20 \u5206\u949f\u514d\u8d39\u7535\u8bdd\u54a8\u8be2<\/strong><\/a>\u3000\uff5c\u3000\u58a8\u5c14\u672c <a href=\"tel:+61396000803\">03 9600 0803<\/a>\u3000\uff5c\u3000\u5e03\u91cc\u65af\u73ed <a href=\"tel:+61731888081\">07 3188 8081<\/a><\/p>\n<p style=\"margin:0;font-size:0.95em;color:#444;\">\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u5e74\u5ea6\u505a\u8d26\u3001\u62a5\u7a0e\u3001\u72ec\u7acb\u5ba1\u8ba1\u534f\u8c03\uff0c\u5728\u4fe1\u5143\u662f\u540c\u4e00\u5bb6\u505a\u5b8c\u7684\uff0c\u8d26\u5957\u548c\u5e74\u5ea6\u7533\u62a5\u7528\u540c\u4e00\u4efd\u6570\u636e\u3002\u8d44\u8d28\u4e3a CPA \u00b7 Registered Tax Agent \u00b7 ASIC Registered Agent \u00b7 NTAA \u00b7 Xero \/ MYOB \/ QuickBooks Partner\uff0c\u81ea 2013 \u5e74\u8d77\uff1b\u6ce8\u518c\u72b6\u6001\u53ef\u81ea\u884c\u4e0a <a href=\"https:\/\/www.tpb.gov.au\/public-register\" rel=\"noopener\">TPB \u516c\u5f00\u6ce8\u518c\u5e93<\/a> \u67e5\u3002\u60f3\u4e86\u89e3\u6211\u4eec\u600e\u4e48\u6253\u7406\u81ea\u7ba1\u517b\u8001\u91d1\uff0c\u770b <a href=\"https:\/\/wiselinkaccountants.com.au\/zh-hans\/superannuation\/\">\u517b\u8001\u91d1\u4e0e SMSF \u670d\u52a1<\/a>\uff0c\u6216\u8bfb <a href=\"https:\/\/wiselinkaccountants.com.au\/smsf-accountant-melbourne-chinese\/\">\u6709\u4e86 SMSF \u624d\u53d1\u73b0\u9ebb\u70e6\uff1a\u5e74\u5ea6\u5408\u89c4\u8be5\u627e\u8c01\u6253\u7406<\/a>\u3002\u4e2d\u82f1\u6587\u5747\u53ef\u6c9f\u901a\u3002<\/p>\n<p style=\"margin:12px 0 0;font-size:0.95em;color:#444;\">\ud83d\udccd \u58a8\u5c14\u672c Camberwell\uff081381 Toorak Rd, Camberwell VIC 3124\uff09\u00b7 <a href=\"https:\/\/wiselinkaccountants.com.au\/zh-hans\/%e5%b8%83%e9%87%8c%e6%96%af%e7%8f%ad%e4%bc%9a%e8%ae%a1%e5%b8%88%e4%ba%8b%e5%8a%a1%e6%89%80\/\">\u5e03\u91cc\u65af\u73ed Eight Mile Plains<\/a>\uff083 Clunies Ross Court, Eight Mile Plains QLD 4113\uff09<\/p>\n<\/div>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"\u6211 60 \u5c81\u4e86\uff0c\u4f46\u8fd8\u5728\u4e0a\u73ed\uff0c\u80fd\u53d6\u81ea\u7ba1\u517b\u8001\u91d1\u5417\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u8981\u770b\u60c5\u51b5\u3002\u5355\u662f\u6ee1 60 \u5c81\u4e0d\u6784\u6210\u91ca\u653e\u6761\u4ef6\u3002\u5982\u679c\u4f60\u5728 60 \u5c81\u6216\u4ee5\u540e\u505c\u6b62\u8fc7\u4e00\u6bb5\u53d7\u85aa\u5de5\u4f5c\uff08\u6362\u5de5\u4f5c\u3001\u7ed3\u675f\u5408\u540c\u3001\u628a\u751f\u610f\u5356\u6389\u90fd\u7b97\uff09\uff0c\u5c31\u5df2\u7ecf\u6ee1\u8db3\u4e86\u300c\u9000\u4f11\u300d\u8fd9\u4e00\u6761\u91ca\u653e\u6761\u4ef6\uff0c\u6b64\u65f6\u5e76\u4e0d\u9700\u8981\u8bc1\u660e\u4f60\u4eca\u540e\u4e0d\u518d\u5de5\u4f5c\u3002\u5982\u679c\u4f60\u4ece\u6ca1\u505c\u6b62\u8fc7\u5de5\u4f5c\uff0c\u90a3\u5c31\u53ea\u80fd\u8d70\u8fc7\u6e21\u5230\u9000\u4f11\u6536\u5165\u6d41\uff08TTR\uff09\u8fd9\u6761\u8def\uff0c\u5b83\u5141\u8bb8\u4f60\u5728\u7ee7\u7eed\u5de5\u4f5c\u7684\u540c\u65f6\u6309\u6536\u5165\u6d41\u9886\u53d6\uff1b\u6216\u8005\u7b49\u5230 65 \u5c81\u2014\u2014\u6ee1 65 \u5c81\u672c\u8eab\u5c31\u662f\u4e00\u6761\u72ec\u7acb\u7684\u91ca\u653e\u6761\u4ef6\uff0c\u5373\u4f7f\u8fd8\u5728\u5168\u804c\u5de5\u4f5c\u4e5f\u6210\u7acb\u3002\u6765\u6e90\uff1aATO\u300aWhen you can withdraw your super\u300b\uff0c2026 \u5e74 7 \u6708 10 \u65e5\u66f4\u65b0\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u6211\u7684\u4fdd\u7559\u5e74\u9f84\u662f\u51e0\u5c81\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u6309\u51fa\u751f\u65e5\u671f\u5b9a\uff1a1960 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d\u51fa\u751f\u4e3a 55 \u5c81\uff0c1960\u201361 \u5e74\u5ea6\u4e3a 56\uff0c1961\u201362 \u5e74\u5ea6\u4e3a 57\uff0c1962\u201363 \u5e74\u5ea6\u4e3a 58\uff0c1963\u201364 \u5e74\u5ea6\u4e3a 59\uff0c1964 \u5e74 7 \u6708 1 \u65e5\u53ca\u4ee5\u540e\u51fa\u751f\u4e3a 60 \u5c81\u3002\u653e\u5230\u4eca\u5929\u770b\u7ed3\u8bba\u5f88\u77ed\uff1a\u5982\u679c\u4f60\u7684\u4fdd\u7559\u5e74\u9f84\u4e0d\u662f 60\uff0c\u90a3\u4f60\u65e9\u5c31\u8fc7\u4e86\u2014\u20141964 \u5e74 6 \u6708 30 \u65e5\u4e4b\u524d\u51fa\u751f\u7684\u4eba\u73b0\u5728\u90fd\u5df2 62 \u5c81\u4ee5\u4e0a\u3002\u53e6\u5916\u4fdd\u7559\u5e74\u9f84\u4e0d\u7b49\u4e8e\u9886\u53d6\u517b\u8001\u91d1\uff08age pension\uff09\u7684\u5e74\u9f84\uff0c\u90a3\u662f Services Australia \u7ba1\u7684\u53e6\u4e00\u5957\u89c4\u5219\u3002\u6765\u6e90\uff1aATO\u300aWhen you can withdraw your super\u300b\uff0c2026 \u5e74 7 \u6708 10 \u65e5\u66f4\u65b0\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u8bbe\u4e86\u81ea\u7ba1\u517b\u8001\u91d1\uff0c\u662f\u4e0d\u662f\u5c31\u80fd\u63d0\u524d\u52a8\u7528\u91cc\u9762\u7684\u94b1\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u4e0d\u662f\u3002\u91ca\u653e\u6761\u4ef6\u5bf9\u6240\u6709\u517b\u8001\u91d1\u57fa\u91d1\u4e00\u89c6\u540c\u4ec1\uff0c\u81ea\u7ba1\u517b\u8001\u91d1\u6ca1\u6709\u989d\u5916\u901a\u9053\u3002\u533a\u522b\u53ea\u5728\u4e8e\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u8f6c\u8d26\u6743\u9650\u5728\u53d7\u6258\u4eba\u624b\u4e0a\uff0c\u800c\u53d7\u6258\u4eba\u5c31\u662f\u6210\u5458\u81ea\u5df1\uff0c\u6240\u4ee5\u8fdd\u89c4\u5728\u64cd\u4f5c\u4e0a\u95e8\u69db\u66f4\u4f4e\u3001\u540e\u679c\u5374\u66f4\u91cd\u3002\u6210\u5458\u7aef\uff1a\u975e\u6cd5\u53d6\u51fa\u7684\u91d1\u989d\u4f1a\u8ba1\u5165\u5f53\u5e74\u7a0e\u8868\u7684\u6536\u5165\uff0c\u5373\u4f7f\u628a\u94b1\u9000\u56de\u57fa\u91d1\u4e5f\u7167\u6837\u8ba1\uff0c\u5e76\u53ef\u80fd\u4ea7\u751f\u989d\u5916\u6240\u5f97\u7a0e\u3001\u77ed\u7f34\u7f5a\u6b3e\u4e0e\u5229\u606f\uff1b\u800c\u4e14\u8fd9\u7b14\u94b1\u9000\u4e0d\u56de\u53bb\uff0c\u4efb\u4f55\u653e\u56de\u57fa\u91d1\u7684\u5c1d\u8bd5\u90fd\u4f1a\u88ab\u89c6\u4e3a\u4e00\u7b14\u65b0\u7684\u4f9b\u6b3e\u3002\u53d7\u6258\u4eba\u7aef\uff1a\u53ef\u80fd\u88ab\u5904\u4ee5\u884c\u653f\u7f5a\u6b3e\uff0c\u4e5f\u53ef\u80fd\u88ab\u53d6\u6d88\u53d7\u6258\u4eba\u8d44\u683c\uff0c\u53d6\u6d88\u8d44\u683c\u4f1a\u4f5c\u4e3a\u53ef\u5907\u6848\u6587\u4e66\u516c\u5e03\u5728\u8054\u90a6\u7acb\u6cd5\u767b\u8bb0\u518c\u4e0a\uff0c\u8fdb\u5165\u516c\u5f00\u8bb0\u5f55\uff0cATO \u53e6\u8bbe\u6709\u88ab\u53d6\u6d88\u8d44\u683c\u53d7\u6258\u4eba\u767b\u8bb0\u518c\u4f9b\u4efb\u4f55\u4eba\u67e5\u8be2\u3002\u6765\u6e90\uff1aATO\u300aIllegal early access to super\u300b\uff0c2025 \u5e74 4 \u6708 15 \u65e5\u66f4\u65b0\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u81ea\u7ba1\u517b\u8001\u91d1\u53d6\u51fa\u6765\u8981\u4ea4\u591a\u5c11\u7a0e\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u6309 ATO \u7684 Schedule 12 \u9884\u6263\u7a0e\u8868\uff082026 \u5e74 6 \u6708 17 \u65e5\u53d1\u5e03\uff0c\u9002\u7528\u4e8e 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u7684\u4ed8\u6b3e\uff09\uff1a\u514d\u7a0e\u6210\u5206\u4efb\u4f55\u5e74\u9f84\u90fd\u4e0d\u9884\u6263\uff1b\u5e94\u7a0e\u6210\u5206\u7684\u5df2\u8bfe\u7a0e\u90e8\u5206\uff0c60 \u5c81\u53ca\u4ee5\u4e0a\u9884\u6263\u4e3a\u96f6\uff0c\u4fdd\u7559\u5e74\u9f84\u4ee5\u4e0b\u4e3a 22%\uff1b\u5e94\u7a0e\u6210\u5206\u7684\u672a\u8bfe\u7a0e\u90e8\u5206\uff0c\u4fdd\u7559\u5e74\u9f84\u4ee5\u4e0b\u672a\u8d85 untaxed plan cap \u4e3a 32%\u3001\u8d85\u8fc7\u4e3a 47%\uff0c2026\u201327 \u8d22\u5e74\u7684 untaxed plan cap \u4e3a 1,935,000 \u6fb3\u5143\u3002\u5bf9\u7edd\u5927\u591a\u6570\u6210\u5458\u9002\u7528\u7684\u662f\u8fd9\u4e00\u884c\uff1a60 \u5c81\u53ca\u4ee5\u4e0a\u3001\u5df2\u8bfe\u7a0e\u90e8\u5206\u7684\u4e00\u6b21\u6027\u63d0\u53d6\uff0c\u9884\u6263\u4e3a\u96f6\u3002\u6765\u6e90\uff1aATO\u300aSchedule 12 \u2013 Tax table for superannuation lump sums\u300b\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u8f6c\u6210\u517b\u8001\u91d1\u6536\u5165\u6d41\u4e4b\u540e\uff0c\u57fa\u91d1\u91cc\u7684\u6295\u8d44\u6536\u76ca\u8fd8\u8981\u4ea4\u7a0e\u5417\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u8f6c\u5165\u9886\u53d6\u9636\u6bb5\u8d26\u6237\u7684\u90a3\u90e8\u5206\uff0c\u8d26\u6237\u5185\u7684\u6295\u8d44\u6536\u76ca\u4e0d\u5f81\u7a0e\u3002\u4f46\u80fd\u8f6c\u8fdb\u514d\u7a0e\u9886\u53d6\u9636\u6bb5\u7684\u603b\u989d\u6709\u4e0a\u9650\uff0c\u53eb\u8f6c\u79fb\u4f59\u989d\u4e0a\u9650\uff1a\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u901a\u7528\u8f6c\u79fb\u4f59\u989d\u4e0a\u9650\u4e3a 210 \u4e07\u6fb3\u5143\uff1b\u7b2c\u4e00\u6b21\u542f\u52a8\u9886\u53d6\u9636\u6bb5\u6536\u5165\u6d41\u65f6\uff0c\u4e2a\u4eba\u4e0a\u9650\u7b49\u4e8e\u5f53\u65f6\u7684\u901a\u7528\u4e0a\u9650\uff0c\u4e4b\u540e\u6309\u6d88\u8d39\u8005\u7269\u4ef7\u6307\u6570\u4ee5 10 \u4e07\u6fb3\u5143\u4e3a\u4e00\u6863\u9012\u589e\u3002\u8d85\u51fa\u4e2a\u4eba\u4e0a\u9650\u7684\u90e8\u5206\u9700\u8981\u9000\u51fa\u9886\u53d6\u9636\u6bb5\u5e76\u7f34\u7eb3\u8d85\u989d\u8f6c\u79fb\u4f59\u989d\u7a0e\u3002\u53e6\u5916\uff0c\u6536\u5165\u6d41\u4e00\u65e6\u5f00\u59cb\u5c31\u4e0d\u80fd\u518d\u5f80\u91cc\u52a0\u94b1\uff0c\u6240\u6709\u4f9b\u6b3e\u548c\u8f6c\u5165\u5fc5\u987b\u5728\u542f\u52a8\u4e4b\u524d\u5b8c\u6210\u3002\u6765\u6e90\uff1aATO\u300aRetirement withdrawal \u2013 lump sum or income stream\u300b\uff0c2026 \u5e74 3 \u6708 31 \u65e5\u66f4\u65b0\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u6211\u8981\u79bb\u5f00\u6fb3\u6d32\u4e86\uff0c\u80fd\u628a\u517b\u8001\u91d1\u63d0\u524d\u62ff\u8d70\u5417\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u90a3\u662f\u53e6\u4e00\u5957\u89c4\u5219\uff0c\u53eb\u79bb\u6fb3\u9000\u4f11\u91d1\u652f\u53d6\uff08DASP\uff09\uff0c\u5bf9\u8c61\u662f\u6301\u4e34\u65f6\u7b7e\u8bc1\u3001\u5df2\u7ecf\u79bb\u5883\u4e14\u7b7e\u8bc1\u5931\u6548\u7684\u4eba\uff0c\u8ddf\u4fdd\u7559\u5e74\u9f84\u52a0\u9000\u4f11\u8fd9\u6761\u91ca\u653e\u6761\u4ef6\u662f\u4e24\u6761\u4e0d\u540c\u7684\u8def\u5f84\uff0c\u7533\u8bf7\u65b9\u5f0f\u3001\u8868\u683c\u4e0e\u65f6\u70b9\u90fd\u4e0d\u4e00\u6837\u3002\u6fb3\u6d32\u6c38\u4e45\u5c45\u6c11\u548c\u516c\u6c11\u4e0d\u9002\u7528 DASP\u3002\u57fa\u91d1\u6301\u6709\u7684\u517b\u8001\u91d1\u4e0e ATO \u6301\u6709\u7684\u517b\u8001\u91d1\uff0c\u7533\u8bf7\u65f6\u7528\u7684\u8868\u683c\u4e5f\u4e0d\u540c\u3002\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u6ee1 60 \u5c81\u5c31\u80fd\u53d6\u81ea\u7ba1\u517b\u8001\u91d1\u4e86\u5427\uff1f\u300d\u901a\u5e38\u8fd8\u4e0d\u884c\u3002ATO 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