{"id":4296,"date":"2026-08-20T14:59:51","date_gmt":"2026-08-20T04:59:51","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/tpar-contractor-payments-report-australia-chinese\/"},"modified":"2026-08-20T14:59:51","modified_gmt":"2026-08-20T04:59:51","slug":"tpar-contractor-payments-report-australia-chinese","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/tpar-contractor-payments-report-australia-chinese\/","title":{"rendered":"TPAR 8 \u6708 28 \u65e5\u5230\u671f\uff1a\u4ed8\u8fc7\u627f\u5305\u5546\u7684\u4e94\u7c7b\u751f\u610f\u8981\u62a5\uff0c\u505a\u5916\u5356\u7684\u9910\u9986\u53ef\u80fd\u4e5f\u7b97\u5728\u91cc\u9762"},"content":{"rendered":"<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"headline\": \"TPAR 8 \u6708 28 \u65e5\u5230\u671f\uff1a\u4ed8\u8fc7\u627f\u5305\u5546\u7684\u4e94\u7c7b\u751f\u610f\u8981\u62a5\uff0c\u505a\u5916\u5356\u7684\u9910\u9986\u53ef\u80fd\u4e5f\u7b97\u5728\u91cc\u9762\", \"description\": \"TPAR\uff08\u627f\u5305\u5546\u4ed8\u6b3e\u5e74\u5ea6\u62a5\u544a\uff09\u6bcf\u5e74 8 \u6708 28 \u65e5\u5230\u671f\u3002\u7eb3\u5165\u7684\u4e94\u7c7b\u670d\u52a1\u662f\u5efa\u7b51\u4e0e\u65bd\u5de5\u3001\u6e05\u6d01\u3001\u5feb\u9012\u4e0e\u516c\u8def\u8d27\u8fd0\u3001IT\u3001\u4fdd\u5b89\u8c03\u67e5\u6216\u76d1\u63a7\uff1b\u53ea\u5360\u90e8\u5206\u4e1a\u52a1\u7684\u6309 10% \u95e8\u69db\u5224\u5b9a\uff0c\u5efa\u7b51\u4e0e\u65bd\u5de5\u4e0d\u9002\u7528\u8be5\u95e8\u69db\u3002ATO \u5b98\u65b9\u793a\u4f8b\u5199\u660e\u9910\u5385\u901a\u8fc7\u914d\u9001\u516c\u53f8\u9001\u5355\u540c\u6837\u5c5e\u4e8e courier service\u3002\u4eca\u5e74\u7eb8\u8d28\u7533\u62a5\u5df2\u53d6\u6d88\uff0c\u7f5a\u6b3e\u5355\u4f4d\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u5347\u81f3 364 \u6fb3\u5143\uff0c\u4e14 TPAR \u88ab\u660e\u786e\u5217\u4e3a\u300c\u96f6\u7ed3\u679c\u514d\u7f5a\u300d\u7684\u4f8b\u5916\u3002\u5168\u90e8\u89c4\u5219\u6807\u6ce8 ATO \u6765\u6e90\u4e0e\u67e5\u8bc1\u65e5\u671f\u3002\", \"image\": \"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/08\/tpar-contractor-payments-hero-2026-08-20.jpeg\", \"datePublished\": \"2026-08-20T09:00:00+10:00\", \"dateModified\": \"2026-08-20T09:00:00+10:00\", \"inLanguage\": \"zh-Hans\", \"mainEntityOfPage\": {\"@type\": \"WebPage\", \"@id\": \"https:\/\/wiselinkaccountants.com.au\/tpar-contractor-payments-report-australia-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 TPAR \u627f\u5305\u5546\u4ed8\u6b3e\u5e74\u5ea6\u62a5\u544a\u7684\u7533\u62a5\u4e49\u52a1\uff1a\u4e94\u7c7b TPRS \u670d\u52a1\u8303\u56f4\u300110% \u6536\u5165\u95e8\u69db\u4e0e\u5efa\u7b51\u65bd\u5de5\u7684\u4f8b\u5916\u3001\u5feb\u9012\u4e0e\u516c\u8def\u8d27\u8fd0\u5408\u5e76\u8ba1\u7b97\u3001\u9910\u5385\u901a\u8fc7\u914d\u9001\u516c\u53f8\u9001\u9910\u7684\u5b98\u65b9\u5224\u5b9a\u3001\u6bcf\u4e2a\u627f\u5305\u5546\u8981\u62a5\u7684\u56db\u9879\u8d44\u6599\u3001\u4e0d\u9700\u8981\u7533\u62a5\u7684\u4ed8\u6b3e\u6e05\u5355\u3001\u7eb8\u8d28\u7533\u62a5\u53d6\u6d88\u4e0e\u7ebf\u4e0a\u9012\u4ea4\u9014\u5f84\u3001Non-lodgment advice\u3001\u8fdf\u4ea4\u7f5a\u6b3e\u7b97\u6cd5\u4e0e\u7b2c\u4e09\u65b9\u6570\u636e\u62a5\u544a\u4e0d\u9002\u7528\u96f6\u7ed3\u679c\u514d\u7f5a\uff0c\u9762\u5411\u58a8\u5c14\u672c\u4e0e\u5e03\u91cc\u65af\u73ed\u7684\u534e\u4eba\u5c0f\u751f\u610f\u4e3b\"}<\/script><\/p>\n<p><!--\n\u9009\u9898\u4f9d\u636e: demand-supply-map s14\u300c\u6211\u8fd9\u884c\u7684\u8d26\u6709\u7279\u6b8a\u4e4b\u5904\u300d\u7684\u884c\u4e1a\u7ebf\u5207\u53e3\uff08\u5efa\u7b51\u88c5\u4fee \/ \u6e05\u6d01 \/ \u5feb\u9012\u5916\u5356\u914d\u9001 \/ IT\uff09\uff0c\n         \u6309 positioning \u00a73.3\u300c\u884c\u4e1a\u7c7b\u5185\u5bb9\u5fc5\u987b\u5e26\u8be5\u884c\u4e1a\u7684\u5177\u4f53\u7a0e\u52a1\u5224\u65ad\u70b9\u300d\u5199\uff0c\u5224\u65ad\u70b9\uff1dTPAR \u7684\u7533\u62a5\u4e49\u52a1\u5224\u5b9a\u3002\n\u67e5\u91cd: \u8de8 seo-clients\/wiselink\/content + wiselink-seo\/content-plans \u4e24\u6587\u4ef6\u5939 + \u7ad9\u4e0a 120 \u7bc7\u5168\u6587\u5b9e\u626b\u3002\n      `TPAR` \u5168\u7ad9\u53ea\u5728 post 4248 \u51fa\u73b0\u4e00\u6b21\uff08BAS agent \u80fd\u505a\u4ec0\u4e48\u7684\u8868\u683c\u91cc\u5e26\u8fc7\u4e00\u7b14\uff09\uff0c\n      `taxable payments annual report`\uff0f`\u627f\u5305\u5546\u5e74\u5ea6\u62a5\u544a` \u547d\u4e2d 0\u3002\u65e0\u8695\u98df\u3002\n\u65f6\u70b9\u4f9d\u636e: ATO \u660e\u786e\u300cA TPAR must be lodged by 28 August each year\u300d\uff0c2026-08-28 \u662f\u5468\u4e94\uff0c\u8ddd\u53d1\u5e03\u65e5 8 \u5929\u3002\n\u5173\u952e\u8bcd\u5206\u5de5: \u672c\u6587\u5403\u300cTPAR \u662f\u4ec0\u4e48\uff0f\u8c01\u8981\u62a5\uff0f\u9910\u9986\u5916\u5356\u8981\u4e0d\u8981\u62a5\uff0f\u4e0d\u62a5\u7f5a\u591a\u5c11\u300d\uff1b\n         BAS \u62a5\u9519\u8d70 4293\uff1b\u89d2\u8272\u5206\u5de5\u8d70 4248\uff1b\u65b0\u516c\u53f8\u7b2c\u4e00\u5e74\u5408\u89c4\u65e5\u5386\u8d70 4258\uff08\u90a3\u7bc7\u6ca1\u5c55\u5f00 TPAR\uff09\u3002\n\u6570\u5b57\u53e3\u5f84: \u5168\u90e8 ATO \u4e00\u624b\u9875\uff0c2026-08-20 \u9010\u6761\u6253\u5f00\u6838\u5bf9\u3002penalty unit $364 \u53d6\u81ea ATO\u300aPenalty units\u300b\u8868\n         \u300cOn or after 1 July 2026\u300d\u884c\uff1b$330 \u662f\u4e0a\u4e00\u6863\uff082024-11-07 \u81f3 2026-06-30\uff09\u3002\n         \u300c\u7b2c\u4e09\u65b9\u6570\u636e\u62a5\u544a\u4e0d\u9002\u7528\u96f6\u7ed3\u679c\u514d\u7f5a\u300d\u53d6\u81ea ATO\u300aFailure to lodge on time penalty\u300b\u539f\u6587\u3002\n         \u9910\u9986\u5916\u5356\u90a3\u4e00\u6bb5\u5b8c\u5168\u590d\u8ff0 ATO courier services \u9875\u7684\u5b98\u65b9\u793a\u4f8b\uff0c\u4e0d\u5916\u63a8\u3002\n\u6267\u4e1a\u8fb9\u754c: \u53ea\u5199\u7533\u62a5\u4e49\u52a1\u4e0e\u5224\u5b9a\u89c4\u5219\uff0c\u4e0d\u5199\u4efb\u4f55\u62d6\u5ef6\u6216\u89c4\u907f\u8868\u8ff0\uff1b\u7f5a\u6b3e\u51cf\u514d\u6309\u4e2a\u6848\uff0c\u4e0d\u7ed9\u627f\u8bfa\u3002\n\u7e41\u4f53: \u6309 CONTENT_SOP \u00a75.1\uff0c\u6838\u5fc3\u672f\u8bed\u9996\u73b0\u5904\u5e76\u5217\u7e41\u4f53\uff08\u62a5\u544a\u3001\u7f5a\u6b3e\u3001\u6e05\u6d01\uff09\u3002\n--><\/p>\n<p>8 \u6708 28 \u65e5\u662f\u4e2a\u5f88\u591a\u5c0f\u751f\u610f\u4e3b\u6ca1\u542c\u8bf4\u8fc7\u7684\u622a\u6b62\u65e5\uff0c\u56e0\u4e3a\u5b83\u4e0d\u53eb\u300c\u62a5\u7a0e\u300d\u3002<\/p>\n<p>\u5b83\u662f TPAR \u7684\u5230\u671f\u65e5\u2014\u2014Taxable payments annual report\uff0c\u627f\u5305\u5546\u4ed8\u6b3e\u5e74\u5ea6\u62a5\u544a\uff08\u5831\u544a\uff09\u3002ATO \u7684\u89c4\u5b9a\u662f\u6bcf\u5e74 8 \u6708 28 \u65e5\u4e4b\u524d\u5fc5\u987b\u9012\u4ea4\u3002\u4eca\u5e74\u8fd9\u5929\u662f\u5468\u4e94\uff0c\u4ece\u4eca\u5929\u7b97\u8d77\u8fd8\u6709 8 \u5929\u3002<\/p>\n<p>\u8981\u547d\u7684\u5730\u65b9\u5728\u4e8e\uff0c\u5b83\u547d\u4e2d\u7684\u4e94\u7c7b\u670d\u52a1\u6070\u597d\u662f\u58a8\u5c14\u672c\u548c\u5e03\u91cc\u65af\u73ed\u534e\u4eba\u5c0f\u751f\u610f\u6700\u5bc6\u96c6\u7684\u51e0\u5757\uff1a<strong>\u5efa\u7b51\u4e0e\u88c5\u4fee\u3001\u6e05\u6d01\uff08\u6e05\u6f54\uff09\u3001\u5feb\u9012\u4e0e\u8d27\u8fd0\u3001IT\u3001\u4fdd\u5b89\u4e0e\u76d1\u63a7<\/strong>\u3002\u800c\u5176\u4e2d\u4e00\u6761\u5224\u5b9a\u89c4\u5219\uff0c\u4f1a\u628a\u5f88\u591a\u81ea\u8ba4\u4e3a\u300c\u8ddf\u6211\u6ca1\u5173\u7cfb\u300d\u7684\u9910\u9986\u4e5f\u62c9\u8fdb\u6765\u3002<\/p>\n<figure>\n  <img decoding=\"async\" src=\"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/08\/tpar-contractor-payments-hero-2026-08-20.jpeg\" alt=\"TPAR \u627f\u5305\u5546\u4ed8\u6b3e\u5e74\u5ea6\u62a5\u544a 8 \u6708 28 \u65e5\u5230\u671f\uff1a\u4e94\u7c7b\u670d\u52a1\u4e0e\u7f5a\u6b3e\u89c4\u5219 \u2014\u2014 \u58a8\u5c14\u672c\u5e03\u91cc\u65af\u73ed\u534e\u4eba\u4f1a\u8ba1\" \/><figcaption>TPAR \u62a5\u7684\u4e0d\u662f\u4f60\u7684\u6536\u5165\uff0c\u662f\u4f60\u4ed8\u7ed9\u627f\u5305\u5546\u7684\u94b1\u3002\u5b83\u548c\u62a5\u7a0e\u662f\u4e24\u4ef6\u4e8b\uff0c\u622a\u6b62\u65e5\u4e5f\u4e0d\u4e00\u6837\u3002<\/figcaption><\/figure>\n<h2>\u4e00\u3001TPAR \u662f\u4ec0\u4e48\uff0c\u8c01\u5fc5\u987b\u62a5<\/h2>\n<p>TPAR \u62a5\u7684\u4e0d\u662f\u4f60\u8d5a\u4e86\u591a\u5c11\uff0c\u662f<strong>\u4f60\u4ed8\u7ed9\u627f\u5305\u5546\u591a\u5c11<\/strong>\u3002ATO \u62ff\u8fd9\u4efd\u6570\u636e\u53bb\u6bd4\u5bf9\u627f\u5305\u5546\u81ea\u5df1\u7684\u7533\u62a5\uff0c\u770b\u4e24\u5934\u5bf9\u4e0d\u5bf9\u5f97\u4e0a\u3002<\/p>\n<p>\u8fd9\u91cc\u7684\u300c\u627f\u5305\u5546\u300d\u8303\u56f4\u6bd4\u591a\u6570\u4eba\u4ee5\u4e3a\u7684\u5bbd\uff1aATO \u660e\u786e\u5305\u62ec subcontractor\u3001consultant \u548c independent contractor\uff0c\u53ef\u4ee5\u662f\u4e2a\u4f53\u6237\u3001\u516c\u53f8\u3001\u5408\u4f19\u4f01\u4e1a\u6216\u4fe1\u6258\u3002<\/p>\n<p>\u7eb3\u5165\u7533\u62a5\u4f53\u7cfb\u7684\u670d\u52a1\u53ea\u6709\u4e94\u7c7b\uff1a<\/p>\n<ul>\n<li><strong>building and construction<\/strong>\uff08\u5efa\u7b51\u4e0e\u65bd\u5de5\uff09<\/li>\n<li><strong>cleaning<\/strong>\uff08\u6e05\u6d01\uff09<\/li>\n<li><strong>courier and road freight<\/strong>\uff08\u5feb\u9012\u4e0e\u516c\u8def\u8d27\u8fd0\uff09<\/li>\n<li><strong>information technology<\/strong>\uff08IT\uff09<\/li>\n<li><strong>security, investigation or surveillance<\/strong>\uff08\u4fdd\u5b89\u3001\u8c03\u67e5\u6216\u76d1\u63a7\uff09<\/li>\n<\/ul>\n<p><small>\u6765\u6e90\uff1aATO\u300aWork out if you need to lodge a TPAR\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<p>\u5982\u679c\u8fd9\u4e94\u7c7b\u662f\u4f60\u751f\u610f\u7684\u5168\u90e8\uff0c\u5224\u5b9a\u5f88\u7b80\u5355\uff1a\u4ed8\u8fc7\u627f\u5305\u5546\u505a\u8fd9\u7c7b\u670d\u52a1\uff0c\u5c31\u8981\u62a5\u3002<\/p>\n<h3>\u5982\u679c\u53ea\u662f\u4f60\u751f\u610f\u7684\u4e00\u90e8\u5206\uff1a10% \u89c4\u5219<\/h3>\n<p>\u5982\u679c\u8fd9\u7c7b\u670d\u52a1\u53ea\u5360\u4f60\u751f\u610f\u7684\u4e00\u90e8\u5206\uff0cATO \u7ed9\u4e86\u4e00\u6761\u767e\u5206\u6bd4\u95e8\u69db\uff1a<\/p>\n<blockquote>\n<p>\u67d0\u9879\u76f8\u5173\u670d\u52a1\u6536\u5230\u7684\u603b\u6b3e\u9879 \u00f7 \u5f53\u524d\u6216\u9884\u8ba1\u7684\u8425\u4e1a\u6536\u5165 \u00d7 100 = %\u3002<strong>\u8be5\u6bd4\u4f8b\u8fbe\u5230\u6216\u8d85\u8fc7 10%\uff0c\u4e14\u4f60\u4e3a\u6b64\u4ed8\u8fc7\u627f\u5305\u5546\uff0c\u5c31\u5fc5\u987b\u9012\u4ea4 TPAR\uff1b\u4f4e\u4e8e 10%\uff0c\u5219\u4e0d\u9700\u8981\u3002<\/strong><\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aWork out if you need to lodge a TPAR\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<\/blockquote>\n<p>\u4e24\u4e2a\u5bb9\u6613\u7b97\u9519\u7684\u5730\u65b9\uff1a<\/p>\n<p><strong>\u5efa\u7b51\u4e0e\u65bd\u5de5\u670d\u52a1\u4e0d\u8d70\u8fd9\u4e00\u6b65\u3002<\/strong>ATO \u5199\u660e 10% \u5224\u5b9a\u300c\u4e0d\u9002\u7528\u4e8e\u4f60\u63d0\u4f9b\u7684\u5efa\u7b51\u4e0e\u65bd\u5de5\u670d\u52a1\u300d\u3002\u88c5\u4fee\u3001\u5efa\u7b51\u8fd9\u6761\u7ebf\u4e0a\uff0c\u6ca1\u6709\u767e\u5206\u6bd4\u95e8\u69db\u53ef\u4ee5\u8eb2\u3002<\/p>\n<p><strong>\u5feb\u9012\u548c\u516c\u8def\u8d27\u8fd0\u8981\u5408\u5e76\u7b97\u3002<\/strong>\u81ea 2019 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u540c\u65f6\u63d0\u4f9b\u8fd9\u4e24\u7c7b\u670d\u52a1\u7684\u751f\u610f\uff0c\u5224\u5b9a\u65f6\u5fc5\u987b\u628a\u4e24\u8fb9\u7684\u6536\u5165\u52a0\u5728\u4e00\u8d77\uff0c\u4e0d\u80fd\u5206\u5f00\u5404\u81ea\u7b97\u7136\u540e\u90fd\u8bf4\u6ca1\u5230 10%\u3002<\/p>\n<h2>\u4e8c\u3001\u505a\u5916\u5356\u7684\u9910\u9986\uff0c\u53ef\u80fd\u81ea\u5df1\u4e5f\u8981\u62a5<\/h2>\n<p>\u8fd9\u662f\u672c\u7bc7\u6700\u503c\u5f97\u770b\u7684\u4e00\u6bb5\uff0c\u56e0\u4e3a\u5b83\u662f ATO \u81ea\u5df1\u5199\u5728\u5b98\u65b9\u9875\u9762\u4e0a\u7684\u793a\u4f8b\uff0c\u4e0d\u662f\u63a8\u8bba\u3002<\/p>\n<p>ATO \u7684\u4f8b\u5b50\u91cc\uff0cImmediate Food \u662f\u4e00\u5bb6\u6709 ABN \u7684\u914d\u9001\u516c\u53f8\uff0c\u4ece\u9910\u5385\u53d6\u9910\u9001\u5230\u987e\u5ba2\u624b\u4e0a\uff0c\u5411\u9910\u5385\u6536\u53d6\u914d\u9001\u8d39\uff0c\u7528\u7684\u662f\u5b83\u81ea\u5df1\u7b7e\u7684\u5206\u5305\u53f8\u673a\u3002ATO \u7684\u5224\u5b9a\u662f\uff1aImmediate Food \u5728\u63d0\u4f9b courier service\uff0c\u5b83\u5bf9\u53f8\u673a\u7684\u4ed8\u6b3e\u8981\u8fdb TPAR\u3002<\/p>\n<p>\u63a5\u4e0b\u6765\u662f\u5173\u952e\u7684\u90a3\u534a\u6bb5\u3002ATO \u63a5\u7740\u5199\uff1a<\/p>\n<blockquote>\n<p>\u300c\u4e0e Immediate Food \u5408\u4f5c\u7684\u8fd9\u4e9b\u9910\u5385\uff0c\u7ed9\u5916\u5e26\u987e\u5ba2\u63d0\u4f9b\u4e86\u4e00\u4e2a\u9009\u62e9\uff1a\u53ef\u4ee5\u5230\u5e97\u81ea\u53d6\uff0c\u4e5f\u53ef\u4ee5\u8ba9\u4eba\u9001\uff08\u7531 Immediate Food \u9001\uff09\u3002<strong>\u56e0\u6b64\uff0c\u8fd9\u4e9b\u9910\u5385\u5728\u901a\u8fc7 Immediate Food \u9001\u51fa\u987e\u5ba2\u8ba2\u5355\u65f6\uff0c\u540c\u6837\u662f\u5728\u63d0\u4f9b courier service\u3002<\/strong>\u8d22\u5e74\u7ed3\u675f\u65f6\uff0c\u5982\u679c\u9910\u5385\u6536\u5230\u7684\u914d\u9001\u670d\u52a1\u6b3e\u9879\u5360\u5176\u5f53\u671f\u8425\u4e1a\u6536\u5165 10% \u6216\u4ee5\u4e0a\uff0c\u5b83\u4eec\u4e5f\u5fc5\u987b\u9012\u4ea4 TPAR\uff0c\u62a5\u544a\u5b83\u4eec\u4ed8\u7ed9 Immediate Food \u7684\u6b3e\u9879\u3002\u300d<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aCourier services\u300b\u5b98\u65b9\u793a\u4f8b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<\/blockquote>\n<p>\u628a\u8fd9\u6bb5\u7ffb\u8bd1\u6210\u534e\u4eba\u9910\u9986\u8001\u677f\u7684\u8bed\u8a00\uff1a<strong>\u4f60\u6536\u987e\u5ba2\u7684\u914d\u9001\u8d39\uff0c\u5982\u679c\u5360\u5230\u5168\u5e74\u8425\u4e1a\u989d\u7684 10% \u6216\u4ee5\u4e0a\uff0c\u800c\u4f60\u628a\u914d\u9001\u5916\u5305\u7ed9\u4e86\u4e00\u5bb6\u914d\u9001\u516c\u53f8\uff0c\u90a3\u4e48\u4f60\u4ed8\u7ed9\u8fd9\u5bb6\u914d\u9001\u516c\u53f8\u7684\u94b1\u8981\u8fdb TPAR\u3002<\/strong><\/p>\n<p>\u5b9e\u52a1\u4e0a\u771f\u6b63\u8981\u7b97\u7684\u662f\u300c\u4f60\u5411\u987e\u5ba2\u6536\u7684\u914d\u9001\u8d39\u300d\u8fd9\u4e00\u680f\u6709\u591a\u5927\uff0c\u800c\u4e0d\u662f\u5916\u5356\u8ba2\u5355\u603b\u989d\u3002\u591a\u6570\u5802\u98df\u4e3a\u4e3b\u7684\u9910\u9986\u7b97\u4e0b\u6765\u5230\u4e0d\u4e86 10%\uff1b\u4f46\u4ee5\u5916\u5356\u4e3a\u4e3b\u3001\u81ea\u5df1\u6536\u914d\u9001\u8d39\u3001\u53c8\u5916\u5305\u7ed9\u914d\u9001\u516c\u53f8\u7684\u5e97\uff0c\u8fd9\u4e2a\u6bd4\u4f8b\u5e76\u4e0d\u96be\u8fbe\u5230\u3002\u8fd9\u4e00\u680f\u5728\u591a\u6570\u5e97\u7684\u8d26\u4e0a\u4ece\u6765\u6ca1\u6709\u88ab\u5355\u72ec\u62c9\u51fa\u6765\u770b\u8fc7\u2014\u2014\u8fd9\u624d\u662f\u95ee\u9898\u6240\u5728\u3002<\/p>\n<h2>\u4e09\u3001\u4eca\u5e74\u6709\u4e24\u4ef6\u4e8b\u53d8\u4e86<\/h2>\n<p><strong>\u7eb8\u8d28\u7533\u62a5\u5df2\u7ecf\u53d6\u6d88\u3002<\/strong>ATO \u7684\u516c\u544a\u662f TPAR \u7684\u7eb8\u8d28\u9012\u4ea4\u300c\u5728 2025 \u5e74 8 \u6708 28 \u65e5\u4e4b\u540e\u4e0d\u518d\u63a5\u53d7\u300d\u3002\u4eca\u5e74\u53ea\u80fd\u8d70\u7ebf\u4e0a\uff1aOnline services for business\u3001Online services for individuals and sole traders\u3001SBR \u517c\u5bb9\u7684\u8bb0\u8d26\u8f6f\u4ef6\uff0c\u6216\u8005\u7531\u4f60\u7684\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\uff0fBAS \u4ee3\u7406\u4ee3\u4ea4\u3002<\/p>\n<p><strong>\u7f5a\u6b3e\uff08\u7f70\u6b3e\uff09\u5355\u4f4d\u6da8\u4e86\u3002<\/strong>ATO \u7684\u7f5a\u6b3e\u5355\u4f4d\u8868\u91cc\uff0c\u300c2026 \u5e74 7 \u6708 1 \u65e5\u6216\u4e4b\u540e\u300d\u53d1\u751f\u7684\u8fdd\u89c4\u6309 <strong>$364<\/strong> \u4e00\u4e2a\u5355\u4f4d\u8ba1\u7b97\uff1b\u4e0a\u4e00\u6863\uff082024 \u5e74 11 \u6708 7 \u65e5\u81f3 2026 \u5e74 6 \u6708 30 \u65e5\uff09\u662f $330\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u540c\u6837\u8fdf\u4ea4\u4e00\u4efd TPAR\uff0c\u4eca\u5e74\u6bd4\u53bb\u5e74\u8d35\u7ea6 10%\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aLodge your TPAR\u300b\u4e0e\u300aPenalty units\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<h2>\u56db\u3001\u6700\u53cd\u76f4\u89c9\u7684\u4e00\u6761\uff1aTPAR \u6ca1\u6709\u300c\u96f6\u7ed3\u679c\u514d\u7f5a\u300d\u8fd9\u628a\u4fdd\u62a4\u4f1e<\/h2>\n<p>\u5f88\u591a\u4eba\u51ed\u7ecf\u9a8c\u4ee5\u4e3a\u300c\u53cd\u6b63\u7533\u62a5\u51fa\u6765\u662f\u96f6\u3001\u6216\u8005\u662f\u9000\u7a0e\uff0cATO \u4e00\u822c\u4e0d\u4f1a\u771f\u7f5a\u300d\u3002\u8fd9\u6761\u7ecf\u9a8c\u5bf9\u62a5\u7a0e\u8868\u548c BAS \u5927\u81f4\u6210\u7acb\uff0cATO \u81ea\u5df1\u4e5f\u8fd9\u6837\u5199\u3002\u4f46\u5b83\u5728\u539f\u6587\u91cc\u7d27\u63a5\u7740\u5217\u4e86\u4f8b\u5916\uff0c\u800c TPAR \u5c31\u5728\u4f8b\u5916\u91cc\uff1a<\/p>\n<blockquote>\n<p>\u300c\u4e00\u822c\u60c5\u51b5\u4e0b\uff0c\u5bf9\u4e8e\u8fdf\u4ea4\u7684\u62a5\u7a0e\u8868\u3001FBT \u7533\u62a5\u3001\u5e74\u5ea6 GST \u7533\u62a5\u6216\u6d3b\u52a8\u62a5\u8868\uff0c\u5982\u679c\u7533\u62a5\u7ed3\u679c\u662f\u9000\u7a0e\u6216\u96f6\u7ed3\u679c\uff0c\u6211\u4eec\u4e0d\u4f1a\u5411\u4f60\u53d1\u51fa\u8fdf\u4ea4\u7f5a\u6b3e\u901a\u77e5\uff0c<strong>\u9664\u975e<\/strong>\uff1a\u2026\u2026<strong>\u672a\u9012\u4ea4\u7684\u6587\u4ef6\u662f\u7b2c\u4e09\u65b9\u6570\u636e\u62a5\u544a\uff0c\u4f8b\u5982 taxable payments annual report<\/strong>\uff1b\u2026\u2026\u300d<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aFailure to lodge on time penalty\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<\/blockquote>\n<p>\u539f\u56e0\u4e0d\u96be\u7406\u89e3\uff1aTPAR \u7684\u4ef7\u503c\u5728\u4e8e\u6bd4\u5bf9\uff0c\u4f60\u4e0d\u4ea4\uff0cATO \u90a3\u4e00\u5934\u5c31\u5c11\u4e86\u4e00\u5757\u62fc\u56fe\uff0c\u8fd9\u8ddf\u4f60\u81ea\u5df1\u6b20\u4e0d\u6b20\u7a0e\u6ca1\u6709\u5173\u7cfb\u3002\u6240\u4ee5\u300c\u6211\u8fd9\u4efd\u62a5\u4e86\u4e5f\u6ca1\u6709\u94b1\u8981\u4ea4\u300d\u4e0d\u6784\u6210\u4e0d\u4ea4\u7684\u7406\u7531\uff0c\u53cd\u800c\u6b63\u662f\u5b83\u88ab\u5355\u72ec\u5217\u51fa\u6765\u7684\u539f\u56e0\u3002<\/p>\n<h2>\u4e94\u3001\u8fdf\u4ea4\u7f5a\u591a\u5c11<\/h2>\n<p>\u8fdf\u4ea4\u7f5a\u6b3e\uff08FTL penalty\uff09\u7684\u7b97\u6cd5\u662f\uff1a<strong>\u6bcf\u903e\u671f 28 \u5929\uff08\u4e0d\u8db3 28 \u5929\u4e5f\u6309\u4e00\u6574\u6bb5\u7b97\uff09\u7f5a\u4e00\u4e2a\u7f5a\u6b3e\u5355\u4f4d\uff0c\u6700\u591a\u4e94\u4e2a\u3002<\/strong>\u8fd9\u4e2a\u57fa\u51c6\u9002\u7528\u4e8e\u4e2a\u4eba\u548c\u5c0f\u578b\u9884\u6263\u5b9e\u4f53\u3002<\/p>\n<p>\u6309 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u7684 $364 \u4e00\u4e2a\u5355\u4f4d\u8ba1\u7b97\uff1a<\/p>\n<ul>\n<li>\u903e\u671f 1 \u81f3 28 \u5929\uff1a$364<\/li>\n<li>\u903e\u671f 29 \u81f3 56 \u5929\uff1a$728<\/li>\n<li>\u903e\u671f 57 \u81f3 84 \u5929\uff1a$1,092<\/li>\n<li>\u903e\u671f 85 \u81f3 112 \u5929\uff1a$1,456<\/li>\n<li>\u903e\u671f 113 \u5929\u4ee5\u4e0a\uff1a$1,820\uff08\u5c01\u9876\uff09<\/li>\n<\/ul>\n<p>\u8fd8\u6709\u4e00\u53e5\u8981\u8bb0\u4f4f\uff1aATO \u660e\u786e\u5199\u7740<strong>\u300c\u4f60\u4e0d\u80fd\u4e3a\u6211\u4eec\u65bd\u52a0\u7684\u7f5a\u6b3e\u7533\u62a5\u62b5\u6263\u300d<\/strong>\u3002\u8fd9\u7b14\u94b1\u662f\u5f7b\u5e95\u7684\u7a0e\u540e\u6210\u672c\uff0c\u548c 2025 \u5e74 7 \u6708 1 \u65e5\u8d77 GIC \u4e0d\u518d\u53ef\u62b5\u6263\u662f\u540c\u4e00\u4e2a\u65b9\u5411\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aFailure to lodge on time penalty\u300b\u4e0e\u300aPenalty units\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002\u4e0a\u8868\u4e3a\u6309\u5b98\u65b9\u89c4\u5219\u7684\u7b97\u672f\u63a8\u6f14\uff0c\u4e0d\u662f ATO \u516c\u5e03\u7684\u8868\u683c\u3002<\/small><\/p>\n<p>\u53e6\u5916\uff0c\u5982\u679c\u4f60\u662f\u901a\u8fc7\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\u6216 BAS \u4ee3\u7406\u9012\u4ea4\u7684\uff0cATO \u63d0\u5230 safe harbour \u6761\u6b3e\u53ef\u80fd\u9002\u7528\uff0c\u4f46\u90a3\u8981\u770b\u5177\u4f53\u60c5\u51b5\uff0c\u4e0d\u662f\u81ea\u52a8\u751f\u6548\u7684\u514d\u7f5a\u3002<\/p>\n<h2>\u516d\u3001\u8981\u62a5\u7684\u662f\u54ea\u51e0\u9879<\/h2>\n<p>\u6bcf\u4e00\u4e2a\u627f\u5305\u5546\uff0c\u62a5\u56db\u6837\uff1a<\/p>\n<ul>\n<li>\u59d3\u540d\u6216\u540d\u79f0<\/li>\n<li>\u5730\u5740<\/li>\n<li>ABN<\/li>\n<li><strong>\u4f60\u4ed8\u7ed9\u4ed6\u7684\u91d1\u989d\uff0c\u542b GST<\/strong><\/li>\n<\/ul>\n<p>\u8fd8\u6709\u4e00\u6761\u5e38\u88ab\u641e\u53cd\uff1a\u5982\u679c\u627f\u5305\u5546\u7684\u4e00\u5f20\u53d1\u7968<strong>\u540c\u65f6\u5305\u542b\u5de5\u8d39\u548c\u6750\u6599\uff0c\u62a5\u603b\u989d<\/strong>\uff0c\u4e0d\u7528\u628a\u6750\u6599\u62c6\u51fa\u6765\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aLodge your TPAR\u300b\u4e0e\u300aPayments businesses need to report in their TPAR\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<h2>\u4e03\u3001\u4e0d\u7528\u62a5\u7684\uff0cATO \u5217\u4e86\u8fd9\u4e9b<\/h2>\n<ul>\n<li><strong>\u53ea\u6709\u6750\u6599\u7684\u4ed8\u6b3e<\/strong><\/li>\n<li><strong>\u9644\u5e26\u6027\u52b3\u52a1\uff08incidental labour\uff09<\/strong>\u2014\u2014\u53d1\u7968\u4e0a\u540c\u65f6\u6709\u6750\u6599\u548c\u5de5\u8d39\uff0c\u4f46\u5de5\u8d39\u662f\u9644\u5e26\u4e8e\u6750\u6599\u4f9b\u5e94\u7684\u3002ATO \u7684\u4f8b\u5b50\uff1a\u4e94\u91d1\u5e97\u5356\u6c34\u9f99\u5934\uff0c\u987a\u624b\u88c5\u4e86\u4e00\u4e2a\u7ed9\u4f60\u770b\u600e\u4e48\u88c5\uff0c\u8fd9\u7b14\u4e0d\u7528\u62a5<\/li>\n<li><strong>6 \u6708 30 \u65e5\u4e4b\u540e\u624d\u4ed8\u7684\u53d1\u7968<\/strong>\u2014\u2014\u53ea\u62a5 6 \u6708 30 \u65e5\u5f53\u5929\u6216\u4e4b\u524d\u5b9e\u9645\u4ed8\u51fa\u53bb\u7684\u94b1\uff0c\u6ca1\u4ed8\u7684\u8d26\u4e0d\u8fdb\u8fd9\u4e00\u5e74<\/li>\n<li>\u901a\u8fc7\u52b3\u52a1\u6d3e\u9063\uff08labour hire \/ on-hire\uff09\u5b89\u6392\u96c7\u7528\u7684\u5de5\u4eba<\/li>\n<li>PAYG \u9884\u6263\u7684\u4ed8\u6b3e\uff0c\u4f8b\u5982\u53d1\u7ed9\u5458\u5de5\u7684\u5de5\u8d44\u2014\u2014\u90a3\u4e9b\u8d70 STP \u6216 PAYG \u9884\u6263\u5e74\u5ea6\u62a5\u544a<\/li>\n<li><strong>\u6ca1\u6709\u63d0\u4f9b ABN \u7684\u627f\u5305\u5546<\/strong>\u2014\u2014\u8fd9\u79cd\u60c5\u51b5\u901a\u5e38\u8981\u6309 PAYG \u89c4\u5219\u9884\u6263\uff0c\u7136\u540e\u5728 TPAR \u6216 NAT3448 \u91cc\u62a5\u5176\u4e2d\u4e00\u4e2a\uff0c\u4e0d\u80fd\u4e24\u4e2a\u90fd\u62a5<\/li>\n<li>\u5408\u5e76\u7eb3\u7a0e\u96c6\u56e2\u5185\u90e8\u6210\u5458\u4e4b\u95f4\u7684\u4ed8\u6b3e<\/li>\n<li>\u79c1\u4eba\u4e0e\u5bb6\u5ead\u7528\u9014\u7684\u9879\u76ee\u2014\u2014ATO \u4e3e\u7684\u4f8b\u5b50\u662f\u81ea\u5bb6\u76d6\u623f\u3001\u6253\u626b\u81ea\u5df1\u5bb6<\/li>\n<\/ul>\n<p><small>\u6765\u6e90\uff1aATO\u300aPayments businesses need to report in their TPAR\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<p>\u7b2c\u4e09\u6761\u503c\u5f97\u5355\u72ec\u8bf4\u4e00\u53e5\u3002TPAR \u662f\u6309<strong>\u5b9e\u9645\u4ed8\u6b3e<\/strong>\u7b97\u7684\uff0c\u4e0d\u662f\u6309\u53d1\u7968\u65e5\u671f\uff0c\u8fd9\u8ddf\u5f88\u591a\u4eba\u505a\u8d26\u7684\u76f4\u89c9\u76f8\u53cd\u30026 \u6708 28 \u65e5\u6536\u5230\u7684\u53d1\u7968\u30017 \u6708 5 \u65e5\u4ed8\u7684\u94b1\uff0c\u4e0d\u8fdb\u8fd9\u4e00\u4efd TPAR\uff0c\u8fdb\u4e0b\u4e00\u4efd\u3002<\/p>\n<h2>\u516b\u3001\u7b97\u4e0b\u6765\u4e0d\u7528\u62a5\uff0c\u4e5f\u522b\u5c31\u8fd9\u4e48\u6c89\u9ed8<\/h2>\n<p>\u5982\u679c\u5224\u5b9a\u4e0b\u6765\u4f60\u4e0d\u9700\u8981\u9012\u4ea4\uff0cATO \u6709\u4e00\u4efd <strong>TPAR Non-lodgment advice<\/strong> \u8868\uff0c\u901a\u8fc7 Online services \u63d0\u4ea4\uff0c\u53ef\u4ee5\u4e00\u6b21\u8bf4\u660e\u591a\u4e2a\u5e74\u5ea6\uff0c\u4e5f\u53ef\u4ee5\u58f0\u660e\u5c06\u6765\u90fd\u4e0d\u9700\u8981\u62a5\uff0c\u5e76\u7ed9\u51fa\u7406\u7531\uff0c\u63d0\u4ea4\u540e\u6709\u786e\u8ba4\u7f16\u53f7\u3001\u4f1a\u51fa\u73b0\u5728\u7533\u62a5\u5386\u53f2\u91cc\u3002<\/p>\n<p>\u4e3a\u4ec0\u4e48\u503c\u5f97\u82b1\u8fd9\u4e94\u5206\u949f\uff1aATO \u7cfb\u7edf\u91cc\u5982\u679c\u4e00\u76f4\u6302\u7740\u300c\u5e94\u4ea4\u672a\u4ea4\u300d\uff0c\u540e\u9762\u6765\u7684\u5c31\u662f\u63d0\u9192\u4fe1\u3001\u518d\u540e\u9762\u662f\u7f5a\u6b3e\u901a\u77e5\u3002\u4e3b\u52a8\u8bf4\u4e00\u58f0\u300c\u6211\u4e0d\u5728\u8303\u56f4\u5185\u3001\u539f\u56e0\u662f\u8fd9\u4e2a\u300d\uff0c\u8fd9\u6761\u7ebf\u5c31\u5e72\u51c0\u4e86\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aTPAR non-lodgment advice\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<h2>\u4e5d\u3001\u8fd9\u4e00\u5468\u8be5\u505a\u7684\u56db\u4ef6\u4e8b<\/h2>\n<ol>\n<li><strong>\u5148\u5224\u5b9a\uff0c\u522b\u5148\u627e\u6570\u636e\u3002<\/strong>\u4f60\u63d0\u4f9b\u7684\u670d\u52a1\u843d\u5728\u4e94\u7c7b\u91cc\u5417\uff1f\u5982\u679c\u53ea\u662f\u4e00\u90e8\u5206\uff0c\u628a\u8be5\u7c7b\u670d\u52a1\u7684\u6536\u5165\u9664\u4ee5\u5168\u5e74\u8425\u4e1a\u6536\u5165\uff0c\u770b\u6709\u6ca1\u6709\u5230 10%\u3002\u5efa\u7b51\u4e0e\u65bd\u5de5\u8df3\u8fc7\u8fd9\u4e00\u6b65\uff0c\u76f4\u63a5\u8fdb\u4e0b\u4e00\u6b65\u3002<\/li>\n<li><strong>\u62c9\u4ed8\u6b3e\u6e05\u5355\uff0c\u4e0d\u662f\u53d1\u7968\u6e05\u5355\u3002<\/strong>\u4ece\u8bb0\u8d26\u8f6f\u4ef6\u91cc\u5bfc\u51fa 7 \u6708 1 \u65e5\u81f3 6 \u6708 30 \u65e5\u4e4b\u95f4<strong>\u5b9e\u9645\u4ed8\u7ed9<\/strong>\u627f\u5305\u5546\u7684\u6b3e\u9879\uff0c\u56db\u4e2a\u5b57\u6bb5\u9f50\u4e86\u6ca1\u6709\uff1a\u540d\u79f0\u3001\u5730\u5740\u3001ABN\u3001\u542b GST \u91d1\u989d\u3002<\/li>\n<li><strong>\u628a\u6ca1\u6709 ABN \u7684\u90a3\u51e0\u7b14\u5355\u72ec\u6311\u51fa\u6765\u3002<\/strong>\u5b83\u4eec\u8d70\u7684\u662f\u53e6\u4e00\u6761\u8def\uff0c\u522b\u6df7\u5728\u4e00\u8d77\u62a5\u3002<\/li>\n<li><strong>\u4e0d\u7528\u62a5\u7684\uff0c\u4ea4\u4e00\u4efd Non-lodgment advice\u3002<\/strong>\u4e94\u5206\u949f\u7684\u4e8b\uff0c\u7701\u6389\u540e\u9762\u4e00\u4e32\u4fe1\u3002<\/li>\n<\/ol>\n<h2>\u9700\u8981\u6709\u4eba\u4e00\u8d77\u8fc7\u4e00\u904d<\/h2>\n<p>\u628a\u4f60\u7684\u60c5\u51b5\u53d1\u7ed9\u6211\u4eec\uff1a\u751f\u610f\u505a\u7684\u662f\u54ea\u51e0\u7c7b\u670d\u52a1\u3001\u6709\u6ca1\u6709\u4ed8\u8fc7\u627f\u5305\u5546\u3001\u5916\u5356\u6216\u914d\u9001\u8d39\u5728\u8425\u4e1a\u989d\u91cc\u5927\u6982\u5360\u591a\u5c11\u3001\u8bb0\u8d26\u7528\u7684\u662f Xero \u8fd8\u662f MYOB \/ QuickBooks\u3002\u6211\u4eec\u5e2e\u4f60\u5224\u5b9a\u8981\u4e0d\u8981\u62a5\u3001\u628a\u627f\u5305\u5546\u6e05\u5355\u6309 ATO \u7684\u56db\u4e2a\u5b57\u6bb5\u6838\u4e00\u904d\uff0c\u5e76\u5728 8 \u6708 28 \u65e5\u4e4b\u524d\u5904\u7406\u6389\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\uff0cBookkeeping \u4e0e\u94f6\u884c\u5bf9\u8d26\u3001BAS\/GST\/PAYG \u7533\u62a5\u3001Payroll\/STP\/Super\u3001TPAR\u3001\u516c\u53f8\u4e0e\u4e2a\u4eba\u62a5\u7a0e\u3001ASIC \u53d8\u66f4\u662f\u5728\u540c\u4e00\u5bb6\u505a\u5b8c\u7684\uff1a\u6309\u804c\u80fd\u5206\u5de5\uff0c\u91cd\u8981\u5de5\u4f5c\u7531\u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u590d\u6838\u3002TPAR \u51fa\u95ee\u9898\u7684\u5730\u65b9\u51e0\u4e4e\u4ece\u6765\u4e0d\u5728\u90a3\u5f20\u8868\u672c\u8eab\u3002\u771f\u6b63\u5361\u4f4f\u7684\u662f\u5168\u5e74\u8bb0\u8d26\u65f6\u627f\u5305\u5546\u7684 ABN \u548c\u5730\u5740\u6ca1\u7559\u3001\u4ed8\u6b3e\u548c\u53d1\u7968\u6ca1\u5206\u6e05\u3002\u8fd9\u4e24\u4ef6\u4e8b\u8981\u5728 7 \u6708\u5c31\u505a\u5bf9\uff0c8 \u6708\u5e95\u518d\u56de\u5934\u8865\u5df2\u7ecf\u665a\u4e86\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\u3002\u4e2d\u6587\u8bb2\u6e05\u5224\u65ad\u4f9d\u636e\u3001\u98ce\u9669\u4e0e\u53ef\u9009\u65b9\u6848\uff0c\u82f1\u6587\u5bf9\u63a5 ATO\u3001ASIC\u3001\u94f6\u884c\u4e0e\u5f8b\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<p>\u76f8\u5173\u9605\u8bfb\uff1a<a href=\"https:\/\/wiselinkaccountants.com.au\/bas-gst-error-correction-australia-chinese\/\">BAS \u62a5\u9519\u4e86\u8be5\u600e\u4e48\u6539\uff1a18 \u4e2a\u6708\u4e0e 12,500 \u6fb3\u5143\u4e24\u9053\u95f8\u95e8<\/a>\u3001<a href=\"https:\/\/wiselinkaccountants.com.au\/bookkeeper-bas-agent-tax-agent-accountant-difference-australia\/\">\u8bb0\u8d26\u7684\u4e0d\u80fd\u66ff\u4f60\u62a5\u7a0e\uff1a4 \u4e2a\u89d2\u8272\u7684\u5206\u5de5<\/a>\u3001<a href=\"https:\/\/wiselinkaccountants.com.au\/new-company-first-year-tax-compliance-calendar-australia\/\">\u65b0\u516c\u53f8\u7b2c\u4e00\u5e74\u7684\u5408\u89c4\u65e5\u5386<\/a>\u3002<\/p>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<p><strong>TPAR \u662f\u4ec0\u4e48\uff1f\u6211\u8981\u4e0d\u8981\u62a5\uff1f<\/strong><\/p>\n<p>TPAR\uff08Taxable payments annual report\uff0c\u627f\u5305\u5546\u4ed8\u6b3e\u5e74\u5ea6\u62a5\u544a\uff09\u62a5\u7684\u662f\u4f60\u4ed8\u7ed9\u627f\u5305\u5546\u7684\u94b1\uff0c\u4e0d\u662f\u4f60\u7684\u6536\u5165\uff0cATO \u7528\u5b83\u6bd4\u5bf9\u627f\u5305\u5546\u81ea\u5df1\u7684\u7533\u62a5\u3002\u7eb3\u5165\u7684\u670d\u52a1\u6709\u4e94\u7c7b\uff1a\u5efa\u7b51\u4e0e\u65bd\u5de5\u3001\u6e05\u6d01\u3001\u5feb\u9012\u4e0e\u516c\u8def\u8d27\u8fd0\u3001IT\u3001\u4fdd\u5b89\u8c03\u67e5\u6216\u76d1\u63a7\u3002\u5982\u679c\u8fd9\u4e9b\u662f\u4f60\u751f\u610f\u7684\u5168\u90e8\uff0c\u4ed8\u8fc7\u627f\u5305\u5546\u505a\u8fd9\u7c7b\u670d\u52a1\u5c31\u8981\u62a5\uff1b\u5982\u679c\u53ea\u662f\u4e00\u90e8\u5206\uff0c\u7528\u300c\u8be5\u7c7b\u670d\u52a1\u6536\u5165 \u00f7 \u8425\u4e1a\u6536\u5165 \u00d7 100\u300d\u7b97\u6bd4\u4f8b\uff0c\u8fbe\u5230\u6216\u8d85\u8fc7 10% \u5c31\u5fc5\u987b\u62a5\uff0c\u4f4e\u4e8e 10% \u4e0d\u9700\u8981\u3002\u5efa\u7b51\u4e0e\u65bd\u5de5\u670d\u52a1\u4e0d\u9002\u7528\u8fd9\u6761 10% \u5224\u5b9a\u3002\u622a\u6b62\u65e5\u662f\u6bcf\u5e74 8 \u6708 28 \u65e5\u3002\u6765\u6e90\uff1aATO\u300aWork out if you need to lodge a TPAR\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u6211\u5f00\u9910\u9986\uff0c\u4e5f\u8981\u62a5 TPAR \u5417\uff1f<\/strong><\/p>\n<p>\u53ef\u80fd\u8981\u3002ATO \u5728 courier services \u9875\u7684\u5b98\u65b9\u793a\u4f8b\u91cc\u5199\u660e\uff1a\u9910\u5385\u901a\u8fc7\u5916\u90e8\u914d\u9001\u516c\u53f8\u628a\u987e\u5ba2\u8ba2\u5355\u9001\u51fa\u53bb\u65f6\uff0c\u9910\u5385\u672c\u8eab<strong>\u4e5f\u662f\u5728\u63d0\u4f9b courier service<\/strong>\u3002\u8d22\u5e74\u7ed3\u675f\u65f6\uff0c\u5982\u679c\u9910\u5385\u6536\u5230\u7684\u914d\u9001\u670d\u52a1\u6b3e\u9879\u5360\u5176\u5f53\u671f\u8425\u4e1a\u6536\u5165 10% \u6216\u4ee5\u4e0a\uff0c\u9910\u5385\u5fc5\u987b\u9012\u4ea4 TPAR\uff0c\u62a5\u544a\u5b83\u4ed8\u7ed9\u90a3\u5bb6\u914d\u9001\u516c\u53f8\u7684\u6b3e\u9879\u3002\u8981\u7b97\u7684\u662f\u300c\u4f60\u5411\u987e\u5ba2\u6536\u7684\u914d\u9001\u8d39\u300d\u8fd9\u4e00\u680f\u5360\u8425\u4e1a\u989d\u7684\u6bd4\u4f8b\uff0c\u4e0d\u662f\u5916\u5356\u8ba2\u5355\u603b\u989d\u3002\u5802\u98df\u4e3a\u4e3b\u7684\u5e97\u901a\u5e38\u5230\u4e0d\u4e86 10%\uff0c\u4ee5\u5916\u5356\u4e3a\u4e3b\u3001\u81ea\u5df1\u6536\u914d\u9001\u8d39\u53c8\u5916\u5305\u914d\u9001\u7684\u5e97\u5219\u672a\u5fc5\u3002\u6765\u6e90\uff1aATO\u300aCourier services\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>TPAR \u8fdf\u4ea4\u4f1a\u7f5a\u591a\u5c11\u94b1\uff1f<\/strong><\/p>\n<p>\u6309\u8fdf\u4ea4\u7f5a\u6b3e\uff08FTL penalty\uff09\u7684\u7b97\u6cd5\uff0c\u6bcf\u903e\u671f 28 \u5929\uff08\u4e0d\u8db3 28 \u5929\u6309\u4e00\u6574\u6bb5\u7b97\uff09\u7f5a\u4e00\u4e2a\u7f5a\u6b3e\u5355\u4f4d\uff0c\u6700\u591a\u4e94\u4e2a\uff0c\u8fd9\u4e2a\u57fa\u51c6\u9002\u7528\u4e8e\u4e2a\u4eba\u548c\u5c0f\u578b\u9884\u6263\u5b9e\u4f53\u30022026 \u5e74 7 \u6708 1 \u65e5\u6216\u4e4b\u540e\u53d1\u751f\u7684\u8fdd\u89c4\uff0c\u4e00\u4e2a\u7f5a\u6b3e\u5355\u4f4d\u662f $364\uff08\u4e0a\u4e00\u6863\u662f $330\uff09\uff0c\u56e0\u6b64\u5c01\u9876\u662f $1,820\u3002\u53e6\u5916 ATO \u660e\u786e\u5199\u7740\uff0c\u5b83\u65bd\u52a0\u7684\u7f5a\u6b3e\u4e0d\u80fd\u7533\u62a5\u62b5\u6263\u3002\u5982\u679c\u662f\u901a\u8fc7\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\u6216 BAS \u4ee3\u7406\u9012\u4ea4\u7684\uff0csafe harbour \u6761\u6b3e\u53ef\u80fd\u9002\u7528\uff0c\u4f46\u8981\u770b\u5177\u4f53\u60c5\u51b5\u3002\u6765\u6e90\uff1aATO\u300aFailure to lodge on time penalty\u300b\u4e0e\u300aPenalty units\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u6211\u8fd9\u4efd TPAR \u62a5\u51fa\u6765\u4e5f\u4e0d\u7528\u4ea4\u94b1\uff0c\u665a\u70b9\u4ea4\u5e94\u8be5\u6ca1\u4e8b\u5427\uff1f<\/strong><\/p>\n<p>\u8fd9\u6761\u7ecf\u9a8c\u5bf9 TPAR \u4e0d\u6210\u7acb\u3002ATO \u5728\u8fdf\u4ea4\u7f5a\u6b3e\u9875\u5199\u660e\uff0c\u5bf9\u4e8e\u7ed3\u679c\u662f\u9000\u7a0e\u6216\u96f6\u7ed3\u679c\u7684\u8fdf\u4ea4\u62a5\u7a0e\u8868\u3001FBT \u7533\u62a5\u3001\u5e74\u5ea6 GST \u7533\u62a5\u6216\u6d3b\u52a8\u62a5\u8868\uff0c\u4e00\u822c\u4e0d\u4f1a\u53d1\u7f5a\u6b3e\u901a\u77e5\uff0c<strong>\u4f46\u660e\u786e\u628a\u300c\u7b2c\u4e09\u65b9\u6570\u636e\u62a5\u544a\uff0c\u4f8b\u5982 taxable payments annual report\u300d\u5217\u4e3a\u4f8b\u5916<\/strong>\u3002TPAR \u7684\u7528\u9014\u662f\u6570\u636e\u6bd4\u5bf9\uff0c\u4f60\u4e0d\u4ea4\uff0cATO \u90a3\u5934\u5c31\u7f3a\u4e00\u5757\uff0c\u8fd9\u548c\u4f60\u81ea\u5df1\u6709\u6ca1\u6709\u6b20\u7a0e\u65e0\u5173\u3002\u6765\u6e90\uff1aATO\u300aFailure to lodge on time penalty\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u54ea\u4e9b\u4ed8\u6b3e\u4e0d\u7528\u5199\u8fdb TPAR\uff1f<\/strong><\/p>\n<p>ATO \u5217\u51fa\u7684\u4e0d\u9700\u8981\u62a5\u7684\u5305\u62ec\uff1a\u53ea\u6709\u6750\u6599\u7684\u4ed8\u6b3e\uff1b\u9644\u5e26\u6027\u52b3\u52a1\uff08\u5de5\u8d39\u9644\u5e26\u4e8e\u6750\u6599\u4f9b\u5e94\uff0c\u4f8b\u5982\u4e94\u91d1\u5e97\u5356\u6c34\u9f99\u5934\u987a\u624b\u88c5\u4e00\u4e2a\u793a\u8303\uff09\uff1b6 \u6708 30 \u65e5\u4e4b\u540e\u624d\u4ed8\u7684\u53d1\u7968\uff0c\u56e0\u4e3a\u53ea\u62a5\u5f53\u5929\u6216\u4e4b\u524d\u5b9e\u9645\u4ed8\u51fa\u7684\u94b1\uff1b\u901a\u8fc7\u52b3\u52a1\u6d3e\u9063\u5b89\u6392\u96c7\u7528\u7684\u5de5\u4eba\uff1bPAYG \u9884\u6263\u7684\u4ed8\u6b3e\u4f8b\u5982\u5458\u5de5\u5de5\u8d44\uff0c\u90a3\u4e9b\u8d70 STP\uff1b\u6ca1\u6709\u63d0\u4f9b ABN \u7684\u627f\u5305\u5546\uff0c\u8fd9\u7c7b\u901a\u5e38\u8981\u6309 PAYG \u89c4\u5219\u9884\u6263\u5e76\u5728 TPAR \u6216 NAT3448 \u91cc\u62a5\u5176\u4e2d\u4e00\u4e2a\uff1b\u5408\u5e76\u7eb3\u7a0e\u96c6\u56e2\u5185\u90e8\u7684\u4ed8\u6b3e\uff1b\u4ee5\u53ca\u79c1\u4eba\u4e0e\u5bb6\u5ead\u7528\u9014\u7684\u9879\u76ee\u3002\u6ce8\u610f TPAR \u6309\u5b9e\u9645\u4ed8\u6b3e\u65e5\u7b97\uff0c\u4e0d\u6309\u53d1\u7968\u65e5\u671f\u3002\u6765\u6e90\uff1aATO\u300aPayments businesses need to report in their TPAR\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u4eca\u5e74\u8fd8\u80fd\u5bc4\u7eb8\u8d28\u8868\u5417\uff1f<\/strong><\/p>\n<p>\u4e0d\u80fd\u3002ATO \u7684\u516c\u544a\u662f TPAR \u7eb8\u8d28\u9012\u4ea4\u5728 2025 \u5e74 8 \u6708 28 \u65e5\u4e4b\u540e\u4e0d\u518d\u63a5\u53d7\uff0c\u4eca\u5e74\u53ea\u80fd\u8d70\u7ebf\u4e0a\uff1aOnline services for business\u3001Online services for individuals and sole traders\u3001SBR \u517c\u5bb9\u7684\u8bb0\u8d26\u8f6f\u4ef6\uff0c\u6216\u7531\u4f60\u7684\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\uff0fBAS \u4ee3\u7406\u4ee3\u4ea4\u3002\u5982\u679c\u5224\u5b9a\u4e0b\u6765\u4f60\u4e0d\u9700\u8981\u62a5\uff0c\u53ef\u4ee5\u901a\u8fc7\u540c\u6837\u7684\u5165\u53e3\u63d0\u4ea4\u4e00\u4efd TPAR Non-lodgment advice \u8868\uff0c\u53ef\u4e00\u6b21\u8bf4\u660e\u591a\u4e2a\u5e74\u5ea6\u5e76\u58f0\u660e\u5c06\u6765\u662f\u5426\u8fd8\u9700\u8981\u62a5\uff0c\u63d0\u4ea4\u540e\u6709\u786e\u8ba4\u7f16\u53f7\u3002\u6765\u6e90\uff1aATO\u300aLodge your TPAR\u300b\u4e0e\u300aTPAR non-lodgment advice\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002<\/p>\n<h2>\u8d44\u6599\u6765\u6e90<\/h2>\n<ul>\n<li>ATO\u300aTaxable payments annual report\u300b\u2014\u20148 \u6708 28 \u65e5\u5230\u671f\u65e5\u3001\u627f\u5305\u5546\u7684\u8303\u56f4<\/li>\n<li>ATO\u300aWork out if you need to lodge a TPAR\u300b\u2014\u2014\u4e94\u7c7b\u670d\u52a1\u300110% \u89c4\u5219\u3001\u5efa\u7b51\u4e0e\u65bd\u5de5\u7684\u4f8b\u5916\u3001\u5feb\u9012\u4e0e\u8d27\u8fd0\u5408\u5e76\u8ba1\u7b97<\/li>\n<li>ATO\u300aCourier services\u300b\u2014\u2014\u9910\u5385\u901a\u8fc7\u914d\u9001\u516c\u53f8\u9001\u9910\u540c\u6837\u5c5e\u4e8e courier service \u7684\u5b98\u65b9\u793a\u4f8b<\/li>\n<li>ATO\u300aPayments businesses need to report in their TPAR\u300b\u2014\u2014\u4e0d\u9700\u8981\u7533\u62a5\u7684\u4ed8\u6b3e\u6e05\u5355\u4e0e\u9644\u5e26\u6027\u52b3\u52a1\u793a\u4f8b<\/li>\n<li>ATO\u300aLodge your TPAR\u300b\u2014\u2014\u8981\u4fdd\u7559\u7684\u56db\u9879\u627f\u5305\u5546\u8d44\u6599\u3001\u7eb8\u8d28\u7533\u62a5\u53d6\u6d88\u3001\u7ebf\u4e0a\u9012\u4ea4\u9014\u5f84<\/li>\n<li>ATO\u300aTPAR non-lodgment advice\u300b\u2014\u2014\u4e0d\u9700\u8981\u7533\u62a5\u65f6\u7684\u544a\u77e5\u8868<\/li>\n<li>ATO\u300aFailure to lodge on time penalty\u300b\u2014\u2014\u7f5a\u6b3e\u7b97\u6cd5\u3001\u7b2c\u4e09\u65b9\u6570\u636e\u62a5\u544a\u4e0d\u9002\u7528\u96f6\u7ed3\u679c\u514d\u7f5a\u3001safe harbour<\/li>\n<li>ATO\u300aPenalty units\u300b\u2014\u20142026 \u5e74 7 \u6708 1 \u65e5\u8d77\u6bcf\u5355\u4f4d $364\u3001\u7f5a\u6b3e\u4e0d\u53ef\u62b5\u6263<\/li>\n<\/ul>\n<p><small>\u4ee5\u4e0a\u9875\u9762\u5747\u4e8e 2026 \u5e74 8 \u6708 20 \u65e5\u9010\u6761\u6253\u5f00\u6838\u5bf9\u3002<\/small><\/p>\n<hr \/>\n<p><small><strong>\u4f5c\u8005\uff1aLily Zhang\uff0cCPA\u3001\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\uff08Registered Tax Agent\uff09\uff0cWiselink Accountants \u521b\u59cb\u4eba\u3002<\/strong>\u672c\u6587\u6700\u540e\u5ba1\u9605\u65e5\u671f\uff1a2026 \u5e74 8 \u6708 20 \u65e5\u3002<\/small><\/p>\n<p><small>\u672c\u6587\u4e3a\u4e00\u822c\u6027\u7a0e\u52a1\u4fe1\u606f\uff0c\u4f9d\u636e ATO \u4e8e 2026 \u5e74 8 \u6708 20 \u65e5\u516c\u5e03\u7684\u89c4\u5219\u64b0\u5199\uff0c\u4e0d\u6784\u6210\u9488\u5bf9\u4e2a\u4eba\u60c5\u51b5\u7684\u7a0e\u52a1\u5efa\u8bae\u3002\u662f\u5426\u9700\u8981\u9012\u4ea4 TPAR \u53d6\u51b3\u4e8e\u4f60\u63d0\u4f9b\u7684\u670d\u52a1\u7c7b\u522b\u3001\u76f8\u5173\u670d\u52a1\u6536\u5165\u5360\u8425\u4e1a\u6536\u5165\u7684\u6bd4\u4f8b\u3001\u4ee5\u53ca\u4f60\u4e0e\u627f\u5305\u5546\u4e4b\u95f4\u7684\u5b9e\u9645\u5b89\u6392\uff0c\u8bf7\u5c31\u81ea\u8eab\u60c5\u51b5\u53d6\u5f97\u4e13\u4e1a\u610f\u89c1\u3002\u6587\u4e2d\u6240\u6709\u89c4\u5219\u4e0e\u6570\u5b57\u5747\u6807\u6ce8 ATO \u6765\u6e90\u9875\u9762\u3002<\/small><\/p>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"TPAR \u662f\u4ec0\u4e48\uff1f\u6211\u8981\u4e0d\u8981\u62a5\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"TPAR\uff08Taxable payments annual report\uff0c\u627f\u5305\u5546\u4ed8\u6b3e\u5e74\u5ea6\u62a5\u544a\uff09\u62a5\u7684\u662f\u4f60\u4ed8\u7ed9\u627f\u5305\u5546\u7684\u94b1\uff0c\u4e0d\u662f\u4f60\u7684\u6536\u5165\uff0cATO 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\u65e5\u67e5\u8bc1\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u6211\u5f00\u9910\u9986\uff0c\u4e5f\u8981\u62a5 TPAR \u5417\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u53ef\u80fd\u8981\u3002ATO \u5728 courier services \u9875\u7684\u5b98\u65b9\u793a\u4f8b\u91cc\u5199\u660e\uff1a\u9910\u5385\u901a\u8fc7\u5916\u90e8\u914d\u9001\u516c\u53f8\u628a\u987e\u5ba2\u8ba2\u5355\u9001\u51fa\u53bb\u65f6\uff0c\u9910\u5385\u672c\u8eab\u4e5f\u662f\u5728\u63d0\u4f9b courier service\u3002\u8d22\u5e74\u7ed3\u675f\u65f6\uff0c\u5982\u679c\u9910\u5385\u6536\u5230\u7684\u914d\u9001\u670d\u52a1\u6b3e\u9879\u5360\u5176\u5f53\u671f\u8425\u4e1a\u6536\u5165 10% \u6216\u4ee5\u4e0a\uff0c\u9910\u5385\u5fc5\u987b\u9012\u4ea4 TPAR\uff0c\u62a5\u544a\u5b83\u4ed8\u7ed9\u90a3\u5bb6\u914d\u9001\u516c\u53f8\u7684\u6b3e\u9879\u3002\u8981\u7b97\u7684\u662f\u300c\u4f60\u5411\u987e\u5ba2\u6536\u7684\u914d\u9001\u8d39\u300d\u8fd9\u4e00\u680f\u5360\u8425\u4e1a\u989d\u7684\u6bd4\u4f8b\uff0c\u4e0d\u662f\u5916\u5356\u8ba2\u5355\u603b\u989d\u3002\u5802\u98df\u4e3a\u4e3b\u7684\u5e97\u901a\u5e38\u5230\u4e0d\u4e86 10%\uff0c\u4ee5\u5916\u5356\u4e3a\u4e3b\u3001\u81ea\u5df1\u6536\u914d\u9001\u8d39\u53c8\u5916\u5305\u914d\u9001\u7684\u5e97\u5219\u672a\u5fc5\u3002\u6765\u6e90\uff1aATO\u300aCourier services\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002\"}}, {\"@type\": \"Question\", \"name\": \"TPAR \u8fdf\u4ea4\u4f1a\u7f5a\u591a\u5c11\u94b1\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u6309\u8fdf\u4ea4\u7f5a\u6b3e\uff08FTL penalty\uff09\u7684\u7b97\u6cd5\uff0c\u6bcf\u903e\u671f 28 \u5929\uff08\u4e0d\u8db3 28 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\"name\": \"\u6211\u8fd9\u4efd TPAR \u62a5\u51fa\u6765\u4e5f\u4e0d\u7528\u4ea4\u94b1\uff0c\u665a\u70b9\u4ea4\u5e94\u8be5\u6ca1\u4e8b\u5427\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u8fd9\u6761\u7ecf\u9a8c\u5bf9 TPAR \u4e0d\u6210\u7acb\u3002ATO \u5728\u8fdf\u4ea4\u7f5a\u6b3e\u9875\u5199\u660e\uff0c\u5bf9\u4e8e\u7ed3\u679c\u662f\u9000\u7a0e\u6216\u96f6\u7ed3\u679c\u7684\u8fdf\u4ea4\u62a5\u7a0e\u8868\u3001FBT \u7533\u62a5\u3001\u5e74\u5ea6 GST \u7533\u62a5\u6216\u6d3b\u52a8\u62a5\u8868\uff0c\u4e00\u822c\u4e0d\u4f1a\u53d1\u7f5a\u6b3e\u901a\u77e5\uff0c\u4f46\u660e\u786e\u628a\u300c\u7b2c\u4e09\u65b9\u6570\u636e\u62a5\u544a\uff0c\u4f8b\u5982 taxable payments annual report\u300d\u5217\u4e3a\u4f8b\u5916\u3002TPAR \u7684\u7528\u9014\u662f\u6570\u636e\u6bd4\u5bf9\uff0c\u4f60\u4e0d\u4ea4\uff0cATO \u90a3\u5934\u5c31\u7f3a\u4e00\u5757\uff0c\u8fd9\u548c\u4f60\u81ea\u5df1\u6709\u6ca1\u6709\u6b20\u7a0e\u65e0\u5173\u3002\u6765\u6e90\uff1aATO\u300aFailure to lodge on time penalty\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u54ea\u4e9b\u4ed8\u6b3e\u4e0d\u7528\u5199\u8fdb TPAR\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"ATO \u5217\u51fa\u7684\u4e0d\u9700\u8981\u62a5\u7684\u5305\u62ec\uff1a\u53ea\u6709\u6750\u6599\u7684\u4ed8\u6b3e\uff1b\u9644\u5e26\u6027\u52b3\u52a1\uff08\u5de5\u8d39\u9644\u5e26\u4e8e\u6750\u6599\u4f9b\u5e94\uff0c\u4f8b\u5982\u4e94\u91d1\u5e97\u5356\u6c34\u9f99\u5934\u987a\u624b\u88c5\u4e00\u4e2a\u793a\u8303\uff09\uff1b6 \u6708 30 \u65e5\u4e4b\u540e\u624d\u4ed8\u7684\u53d1\u7968\uff0c\u56e0\u4e3a\u53ea\u62a5\u5f53\u5929\u6216\u4e4b\u524d\u5b9e\u9645\u4ed8\u51fa\u7684\u94b1\uff1b\u901a\u8fc7\u52b3\u52a1\u6d3e\u9063\u5b89\u6392\u96c7\u7528\u7684\u5de5\u4eba\uff1bPAYG \u9884\u6263\u7684\u4ed8\u6b3e\u4f8b\u5982\u5458\u5de5\u5de5\u8d44\uff0c\u90a3\u4e9b\u8d70 STP\uff1b\u6ca1\u6709\u63d0\u4f9b ABN \u7684\u627f\u5305\u5546\uff0c\u8fd9\u7c7b\u901a\u5e38\u8981\u6309 PAYG \u89c4\u5219\u9884\u6263\u5e76\u5728 TPAR \u6216 NAT3448 \u91cc\u62a5\u5176\u4e2d\u4e00\u4e2a\uff1b\u5408\u5e76\u7eb3\u7a0e\u96c6\u56e2\u5185\u90e8\u7684\u4ed8\u6b3e\uff1b\u4ee5\u53ca\u79c1\u4eba\u4e0e\u5bb6\u5ead\u7528\u9014\u7684\u9879\u76ee\u3002\u6ce8\u610f TPAR \u6309\u5b9e\u9645\u4ed8\u6b3e\u65e5\u7b97\uff0c\u4e0d\u6309\u53d1\u7968\u65e5\u671f\u3002\u6765\u6e90\uff1aATO\u300aPayments businesses need to report in their TPAR\u300b\uff0c2026 \u5e74 8 \u6708 20 \u65e5\u67e5\u8bc1\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u4eca\u5e74\u8fd8\u80fd\u5bc4\u7eb8\u8d28\u8868\u5417\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u4e0d\u80fd\u3002ATO \u7684\u516c\u544a\u662f TPAR \u7eb8\u8d28\u9012\u4ea4\u5728 2025 \u5e74 8 \u6708 28 \u65e5\u4e4b\u540e\u4e0d\u518d\u63a5\u53d7\uff0c\u4eca\u5e74\u53ea\u80fd\u8d70\u7ebf\u4e0a\uff1aOnline services for business\u3001Online services for individuals and sole traders\u3001SBR 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