{"id":4302,"date":"2026-08-26T20:45:54","date_gmt":"2026-08-26T10:45:54","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/smsf-tax-concessions-nali-australia-chinese\/"},"modified":"2026-08-26T20:45:54","modified_gmt":"2026-08-26T10:45:54","slug":"smsf-tax-concessions-nali-australia-chinese","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/smsf-tax-concessions-nali-australia-chinese\/","title":{"rendered":"\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u7a0e\u52a1\u4f18\u60e0\u5230\u5e95\u662f\u4ec0\u4e48\uff1a15% \u548c\u514d\u7a0e\u4ece\u54ea\u6765\uff0c\u4ee5\u53ca\u5b83\u5728\u4ec0\u4e48\u60c5\u51b5\u4e0b\u53d8\u6210 45%"},"content":{"rendered":"<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"headline\": \"\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u7a0e\u52a1\u4f18\u60e0\u5230\u5e95\u662f\u4ec0\u4e48\uff1a15% \u548c\u514d\u7a0e\u4ece\u54ea\u6765\uff0c\u4ee5\u53ca\u5b83\u5728\u4ec0\u4e48\u60c5\u51b5\u4e0b\u53d8\u6210 45%\", \"description\": \"\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u7a0e\u5236\u662f\u4e09\u6863\u800c\u975e\u4e00\u6863\uff1a\u5408\u89c4\u57fa\u91d1 15%\u3001\u652f\u6301\u9000\u4f11\u9636\u6bb5\u6536\u5165\u6d41\u7684\u8d44\u4ea7\u514d\u7a0e\uff08ECPI\uff09\u3001\u4e0d\u5408\u89c4\u57fa\u91d1\u4e0e\u975e\u516c\u5e73\u4ea4\u6613\u6536\u5165\uff08NALI\uff09\u6309\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387 45%\u3002\u5408\u89c4\u57fa\u91d1\u5bf9\u6301\u6709\u6ee1 12 \u4e2a\u6708\u7684\u8d44\u4ea7\u4eab\u4e09\u5206\u4e4b\u4e00\u8d44\u672c\u5229\u5f97\u6298\u6263\uff0c\u5b9e\u9645\u7a0e\u8d1f\u7ea6 10%\uff1b\u8d44\u672c\u635f\u5931\u53ea\u80fd\u62b5\u8d44\u672c\u5229\u5f97\u4e14\u987b\u7ed3\u8f6c\u3002\u6700\u6613\u88ab\u5ffd\u7565\u7684\u662f 2018 \u5e74 7 \u6708 1 \u65e5\u8d77\u7684\u89c4\u5b9a\uff1a\u8d39\u7528\u4f4e\u4e8e\u516c\u5e73\u4ea4\u6613\u6c34\u5e73\u540c\u6837\u6784\u6210 NALI\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\/smsf-tax-concessions-hero-2026-08-26.jpeg\", \"datePublished\": \"2026-08-26T09:00:00+10:00\", \"dateModified\": \"2026-08-26T09:00:00+10:00\", \"inLanguage\": \"zh-Hans\", \"mainEntityOfPage\": {\"@type\": \"WebPage\", \"@id\": \"https:\/\/wiselinkaccountants.com.au\/smsf-tax-concessions-nali-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\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u7a0e\u52a1\u4f18\u60e0\u4e0e\u98ce\u9669\uff1a15% \u4f18\u60e0\u7a0e\u7387\u7684\u9002\u7528\u6761\u4ef6\u3001\u9000\u4f11\u9636\u6bb5 ECPI \u514d\u7a0e\u3001\u4f18\u60e0\u4e0e\u975e\u4f18\u60e0\u4f9b\u6b3e\u7684\u5904\u7406\u3001\u4e09\u5206\u4e4b\u4e00\u8d44\u672c\u5229\u5f97\u7a0e\u6298\u6263\u4e0e\u5b9e\u9645\u7ea6 10% \u7684\u7a0e\u8d1f\u3001\u8d44\u672c\u635f\u5931\u53ea\u80fd\u62b5\u8d44\u672c\u5229\u5f97\u5e76\u987b\u7ed3\u8f6c\u3001\u975e\u516c\u5e73\u4ea4\u6613\u6536\u5165 NALI \u7684\u5404\u7c7b\u60c5\u5f62\u4e0e 2018 \u5e74 7 \u6708 1 \u65e5\u8d77\u7684\u8d39\u7528\u6761\u6b3e\u3001\u6295\u8d44\u9650\u5236\u4e0e\u4e0d\u5408\u89c4\u540e\u679c\uff0c\u9762\u5411\u58a8\u5c14\u672c\u4e0e\u5e03\u91cc\u65af\u73ed\u7684\u534e\u4eba\u81ea\u7ba1\u517b\u8001\u91d1\u53d7\u6258\u4eba\"}<\/script><\/p>\n<p><!--\n\u9009\u9898\u4f9d\u636e: 2026-08-24 GSC \u5ba1\u67e5\uff08reports\/2026-08-24-seo-audit-chinese-traffic.md\uff09\u6d1e 1 \u7684\u5269\u4f59\u7f3a\u53e3\u3002\n  \/zh-hans\/superannuation\/ \u4e00\u9875\u5403\u6389 51 \u6761\u4e2d\u6587 query\u30011,569 \u66dd\u5149\u3001\u5747\u4f4d 13.0\u3001query \u7ef4\u5ea6 0 \u70b9\u51fb\uff0c\n  \u5176\u4e2d\u4fe1\u606f\u578b\u7684\u4e24\u6761\u672c\u6587\u76f4\u63a5\u63a5\uff1a\u300csmsf\u7684\u7a0e\u6536\u4f18\u60e0\u662f\u4ec0\u4e48\u300d40 \u66dd\u5149 p10.7\u3001\u300c\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u597d\u5904\u548c\u4f18\u52bf\u300d39 \u66dd\u5149 p9.5\uff0c\n  \u53e6\u53ef\u627f\u63a5\u300c\u4ec0\u4e48\u662f\u81ea\u7ba1\u517b\u8001\u91d1\u300d42 \u66dd\u5149 p8.0\u3002\u8fd9\u6279 query \u843d\u5728\u670d\u52a1\u9875\u4e0a\u5c5e\u610f\u56fe\u9519\u914d\uff0c\u9700\u8981\u4fe1\u606f\u578b\u843d\u5730\u9875\u3002\n\u67e5\u91cd: \u7ad9\u4e0a 120+ \u7bc7\u5b9e\u626b NALI\/ECPI\/45%\/15%\/\u9000\u4f11\u9636\u6bb5\u7b49\u8bcd\u3002\u4ec5 post 3707\uff082024-12\uff0c\u82f1\u6587 937 \u8bcd\uff09\u63d0\u5230 ECPI\uff0c\n  \u4f46\u5b83\u662f\u300c100% \u517b\u8001\u91d1\u9636\u6bb5\u7684\u57fa\u91d1\u8981\u4e0d\u8981\u4ea4 Trust Income Schedule\u300d\u7684\u7a84\u6280\u672f\u95ee\u7b54\uff0c\u4e0e\u672c\u6587\u65e0\u91cd\u53e0\uff1b\n  EOFY \u51e0\u7bc7\u53ea\u5728\u6e05\u5355\u91cc\u5e26\u8fc7 15%\/45%\uff0c\u65e0\u7a0e\u5236\u89e3\u91ca\u3002\u65e0\u8695\u98df\u3002\n\u5173\u952e\u8bcd\u5206\u5de5: \u672c\u6587\u5403\u300cSMSF \u7a0e\u52a1\u4f18\u60e0\u662f\u4ec0\u4e48\uff0f\u4e3a\u4ec0\u4e48\u662f 15%\uff0f\u4ec0\u4e48\u65f6\u5019\u53d8 45%\u300d\uff1b\n  \u8bbe\u7acb\u8d44\u683c\u8d70 4252\uff1b\u91ca\u653e\u6761\u4ef6\u8d70 4279\uff1bLRBA \u501f\u6b3e\u8d70 4299\uff1b\u5e74\u5ea6\u5408\u89c4\u670d\u52a1\u8d70 4222\u3002\n\u6570\u5b57\u53e3\u5f84: \u5168\u90e8 ATO \u4e00\u624b\u9875\uff0c2026-08-26 \u9010\u6761\u6253\u5f00\u6838\u5bf9\uff08How SMSFs are taxed \/ SMSF \u6295\u8d44\u9650\u5236 \/\n  SMSF \u5b63\u5ea6\u7edf\u8ba1 2026 \u5e74 3 \u6708\uff09\u3002\u26a0\ufe0f \u8fd0\u8425\u6210\u672c\u4e2d\u4f4d\u6570\u4e00\u7c7b\u6570\u5b57\u4e8c\u624b\u6765\u6e90\u4e92\u76f8\u6253\u67b6\uff08$4,400 \u4e0e $4,628 \u5e76\u5b58\uff09\uff0c\n  \u672c\u8f6e\u672a\u53d6\u5230\u53ef\u5f15\u7528\u7684 ATO \u5e74\u5ea6\u7edf\u8ba1\u539f\u9875\uff0c\u56e0\u6b64**\u6574\u7bc7\u4e0d\u5199\u6210\u672c\u6570\u5b57**\uff0c\u4e0d\u7528\u4e8c\u624b\u8bf4\u6cd5\u51d1\u3002\n\u6267\u4e1a\u8fb9\u754c: YMYL\u3002\u53ea\u5199\u7a0e\u5236\u89c4\u5219\u4e0e\u5224\u5b9a\u53e3\u5f84\uff0c\u4e0d\u505a\u4e2a\u6848\u662f\u5426\u5212\u7b97\u7684\u7ed3\u8bba\u3001\u4e0d\u5199\u4efb\u4f55\u7b79\u5212\u6216\u89c4\u907f\u8868\u8ff0\u3002\n\u7e41\u4f53: \u6309 CONTENT_SOP \u00a75.1\uff0c\u6838\u5fc3\u672f\u8bed\u9996\u73b0\u5904\u5e76\u5217\u7e41\u4f53\uff08\u517b\u8001\u91d1\u3001\u8d44\u672c\u5229\u5f97\u3001\u7533\u62a5\uff09\u3002\n--><\/p>\n<p>\u300c\u81ea\u7ba1\u517b\u8001\u91d1\u6709\u4ec0\u4e48\u7a0e\u52a1\u4f18\u60e0\uff1f\u300d<\/p>\n<p>\u8fd9\u4e2a\u95ee\u9898\u88ab\u95ee\u8d77\u6765\u7684\u65f6\u5019\uff0c\u591a\u6570\u56de\u7b54\u4f1a\u7ed9\u4f60\u4e00\u4e2a\u6570\u5b57\uff1a15%\u3002\u8fd9\u4e2a\u6570\u5b57\u662f\u5bf9\u7684\uff0c\u4f46\u5b83\u662f\u4e09\u6863\u91cc\u7684\u4e00\u6863\uff0c\u800c\u53e6\u4e00\u6863\u662f <strong>45%<\/strong>\u3002<\/p>\n<p>\u77e5\u9053 15% \u4ece\u54ea\u6765\uff0c\u4e0d\u5982\u77e5\u9053\u5b83\u5728\u4ec0\u4e48\u60c5\u51b5\u4e0b\u4f1a\u8df3\u6210 45%\u3002\u540e\u9762\u8fd9\u4ef6\u4e8b\u5728\u4e2d\u6587\u6750\u6599\u91cc\u51e0\u4e4e\u6ca1\u4eba\u8bb2\u6e05\u695a\uff0c\u800c\u5b83\u6070\u6070\u662f\u81ea\u7ba1\u517b\u8001\u91d1\uff08\u990a\u8001\u91d1\uff09\u771f\u6b63\u7684\u98ce\u9669\u6240\u5728\u3002<\/p>\n<figure>\n  <img decoding=\"async\" src=\"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/08\/smsf-tax-concessions-hero-2026-08-26.jpeg\" alt=\"\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u7a0e\u52a1\u4f18\u60e0\uff1a15%\u3001\u514d\u7a0e\u4e0e 45% \u4e09\u6863\u7a0e\u7387\u7684\u9002\u7528\u6761\u4ef6 \u2014\u2014 \u58a8\u5c14\u672c\u5e03\u91cc\u65af\u73ed\u534e\u4eba\u4f1a\u8ba1\" \/><figcaption>15% \u4e0d\u662f\u81ea\u52a8\u7ed9\u7684\u3002\u5b83\u6302\u5728\u300c\u5408\u89c4\u300d\u4e24\u4e2a\u5b57\u4e0a\uff0c\u800c\u5408\u89c4\u91cc\u6700\u5bb9\u6613\u6f0f\u7684\u4e00\u6761\u8ddf\u4f60\u82b1\u4e86\u591a\u5c11\u94b1\u6709\u5173\u3002<\/figcaption><\/figure>\n<h2>\u4e00\u3001\u5148\u628a\u4e09\u6863\u7a0e\u7387\u6446\u6e05\u695a<\/h2>\n<p>ATO \u5728\u300aHow SMSFs are taxed\u300b\u91cc\u628a\u6574\u4e2a\u7a0e\u5236\u538b\u6210\u4e86\u4e09\u53e5\u8bdd\uff1a<\/p>\n<blockquote>\n<p>\u300c\u9075\u5b88\u81ea\u7ba1\u517b\u8001\u91d1\u76f8\u5173\u6cd5\u5f8b\u4e0e\u89c4\u5219\u7684<strong>\u5408\u89c4<\/strong>\u517b\u8001\u91d1\u57fa\u91d1\uff0c\u9002\u7528 <strong>15%<\/strong> \u7684\u4f18\u60e0\u7a0e\u7387\u3002\u300d<\/p>\n<p>\u300c<strong>\u4e0d\u5408\u89c4\u57fa\u91d1<\/strong>\u4e0e<strong>\u975e\u516c\u5e73\u4ea4\u6613\u6536\u5165\uff08NALI\uff09<\/strong>\u6309<strong>\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387 45%<\/strong> \u8bfe\u7a0e\u3002\u300d<\/p>\n<p>\u300c\u81ea\u7ba1\u517b\u8001\u91d1\u5bf9<strong>\u652f\u6301\u9000\u4f11\u9636\u6bb5\u6536\u5165\u6d41\u7684\u8d44\u4ea7<\/strong>\u6240\u53d6\u5f97\u7684\u6295\u8d44\u6536\u76ca\u53ef\u83b7\u514d\u7a0e\uff0c\u8fd9\u90e8\u5206\u6536\u5165\u79f0\u4e3a exempt current pension income\uff08ECPI\uff09\u3002\u300d<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aHow SMSFs are taxed\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<\/blockquote>\n<p>\u628a\u5b83\u753b\u6210\u4e00\u6761\u7ebf\u4f1a\u66f4\u76f4\u89c2\uff1a<\/p>\n<ul>\n<li><strong>0%<\/strong>\u2014\u2014\u652f\u6301\u9000\u4f11\u9636\u6bb5\u517b\u8001\u91d1\u7684\u8d44\u4ea7\uff0c\u5176\u6295\u8d44\u6536\u76ca\uff08ECPI\uff09<\/li>\n<li><strong>15%<\/strong>\u2014\u2014\u5408\u89c4\u57fa\u91d1\u5728\u7d2f\u79ef\u9636\u6bb5\u7684\u5e94\u7a0e\u6536\u5165<\/li>\n<li><strong>45%<\/strong>\u2014\u2014\u4e0d\u5408\u89c4\u57fa\u91d1\uff0c\u4ee5\u53ca\u4efb\u4f55\u88ab\u8ba4\u5b9a\u4e3a NALI \u7684\u6536\u5165<\/li>\n<\/ul>\n<p>\u4e09\u6863\u4e4b\u95f4\u4e0d\u662f\u6e10\u53d8\uff0c\u662f\u8df3\u53d8\u3002\u8fd9\u662f\u7406\u89e3\u81ea\u7ba1\u517b\u8001\u91d1\u7a0e\u52a1\u6700\u91cd\u8981\u7684\u4e00\u53e5\u8bdd\u3002<\/p>\n<h2>\u4e8c\u300115% \u7684\u4f18\u60e0\u5177\u4f53\u4f18\u60e0\u5728\u54ea<\/h2>\n<p>\u300c15%\u300d\u8fd9\u4e2a\u6570\u5b57\u4e4b\u6240\u4ee5\u6709\u610f\u4e49\uff0c\u662f\u56e0\u4e3a\u5b83\u66ff\u4ee3\u7684\u662f\u4f60\u4e2a\u4eba\u7684\u8fb9\u9645\u7a0e\u7387\u3002\u62c6\u5f00\u6765\u770b\u6709\u56db\u5904\uff1a<\/p>\n<h3>1. \u4f18\u60e0\u4f9b\u6b3e\u8fdb\u57fa\u91d1\u65f6\u6309 15% \u8ba1\u7a0e<\/h3>\n<p>ATO \u7684\u53e3\u5f84\u662f\uff1a\u4f18\u60e0\u4f9b\u6b3e\uff08concessional contributions\uff0c\u5373\u5c1a\u672a\u5b8c\u7a0e\u7684\u90a3\u90e8\u5206\uff09\u8ba1\u5165\u57fa\u91d1\u7684\u5e94\u7a0e\u6536\u5165\uff0c<strong>\u5728\u57fa\u91d1\u91cc\u6309 15% \u7684\u4f18\u60e0\u7a0e\u7387\u8bfe\u7a0e<\/strong>\u3002\u6700\u5e38\u89c1\u7684\u4e24\u7c7b\u662f\u96c7\u4e3b\u4f9b\u6b3e\uff08\u542b\u85aa\u8d44\u727a\u7272\u5b89\u6392\u4e0b\u7684\u4f9b\u6b3e\uff09\u548c\u6210\u5458\u81ea\u5df1\u4f9b\u6b3e\u5e76\u7533\u62a5\u62b5\u6263\u7684\u90e8\u5206\u3002<\/p>\n<p>\u5bf9\u7167\u7684\u662f\uff1a\u8fd9\u7b14\u94b1\u5982\u679c\u4e0d\u8fdb\u57fa\u91d1\uff0c\u5b83\u4f1a\u6309\u4f60\u4e2a\u4eba\u7684\u8fb9\u9645\u7a0e\u7387\u8bfe\u7a0e\u3002\u5dee\u989d\u5c31\u662f\u8fd9\u9879\u4f18\u60e0\u7684\u5b9e\u9645\u4ef7\u503c\uff0c\u800c\u5dee\u989d\u6709\u591a\u5927\u53d6\u51b3\u4e8e\u4f60\u81ea\u5df1\u5728\u54ea\u4e2a\u7a0e\u6863\u3002<\/p>\n<h3>2. \u975e\u4f18\u60e0\u4f9b\u6b3e\u4e00\u822c\u4e0d\u8fdb\u5e94\u7a0e\u6536\u5165<\/h3>\n<p>\u975e\u4f18\u60e0\u4f9b\u6b3e\uff08non-concessional contributions\uff0c\u5373\u5df2\u7ecf\u5b8c\u8fc7\u7a0e\u7684\u94b1\uff09\u4e00\u822c<strong>\u4e0d\u8ba1\u5165<\/strong>\u57fa\u91d1\u7684\u5e94\u7a0e\u6536\u5165\u3002\u6700\u5e38\u89c1\u7684\u4e09\u7c7b\u662f\uff1a\u6210\u5458\u81ea\u5df1\u4f9b\u6b3e\u4f46\u4e0d\u7533\u62a5\u62b5\u6263\u3001\u4e3a\u914d\u5076\u4f9b\u6b3e\u3001\u4e3a 18 \u5c81\u4ee5\u4e0b\u5b50\u5973\u4f9b\u6b3e\u3002<\/p>\n<p>\u8981\u6ce8\u610f\u7684\u662f\u8d85\u989d\u7684\u90e8\u5206\u53e6\u6709\u89c4\u5219\uff1a\u67d0\u8d22\u5e74\u7684\u8d85\u989d\u4f18\u60e0\u4f9b\u6b3e\uff0c\u5982\u679c\u6210\u5458\u5728\u6536\u5230 ATO \u7684\u8d85\u989d\u4f9b\u6b3e\u88c1\u5b9a\u540e\u6ca1\u6709\u9009\u62e9\u628a\u5b83\u4ece\u57fa\u91d1\u91cc\u53d6\u51fa\uff0c\u4f1a\u8ba1\u5165\u8be5\u6210\u5458\u7684\u975e\u4f18\u60e0\u4f9b\u6b3e\u4e0a\u9650\uff1b\u800c\u975e\u4f18\u60e0\u4f9b\u6b3e\u4e00\u65e6\u8d85\u9650\uff0c<strong>\u6210\u5458\u672c\u4eba<\/strong>\u8981\u4e3a\u8fd9\u7b14\u7a0e\u8d1f\u8d23\uff0c\u57fa\u91d1\u5fc5\u987b\u91ca\u653e\u4e00\u7b14\u7b49\u989d\u8d44\u91d1\u3002<\/p>\n<h3>3. \u8d44\u672c\u5229\u5f97\uff08\u8cc7\u672c\u5229\u5f97\uff09\u6301\u6709\u6ee1 12 \u4e2a\u6708\u4eab\u4e09\u5206\u4e4b\u4e00\u6298\u6263<\/h3>\n<p>ATO \u5199\u660e\uff1a\u5408\u89c4\u81ea\u7ba1\u517b\u8001\u91d1\u5bf9\u6301\u6709<strong>\u81f3\u5c11 12 \u4e2a\u6708<\/strong>\u7684\u76f8\u5173\u8d44\u4ea7\uff0c\u53ef\u4eab <strong>\u4e09\u5206\u4e4b\u4e00\uff0833.33%\uff09\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u6298\u6263<\/strong>\u3002<\/p>\n<p>\u7b97\u4e00\u4e0b\u5c31\u77e5\u9053\u8fd9\u6761\u6709\u591a\u91cd\uff1a15% \u7684\u7a0e\u7387\u4e58\u4ee5\u6253\u5b8c\u6298\u540e\u5269\u4e0b\u7684\u4e09\u5206\u4e4b\u4e8c\uff0c\u5b9e\u9645\u843d\u5230\u5927\u7ea6 <strong>10%<\/strong>\u3002\u8fd9\u4e5f\u662f\u4e3a\u4ec0\u4e48\u300c\u6ee1\u4e0d\u6ee1 12 \u4e2a\u6708\u300d\u8fd9\u4ef6\u4e8b\u5728\u81ea\u7ba1\u517b\u8001\u91d1\u91cc\u6bd4\u5728\u4e2a\u4eba\u540d\u4e0b\u66f4\u503c\u5f97\u76ef\u3002<\/p>\n<p>\u51c0\u8d44\u672c\u5229\u5f97\u7684\u7b97\u6cd5\u662f\uff1a\u5f53\u5e74\u5168\u90e8\u8d44\u672c\u5229\u5f97\uff0c\u51cf\u53bb\u5f53\u5e74\u8d44\u672c\u635f\u5931\u4e0e\u5f80\u5e74\u7ed3\u8f6c\u672a\u7528\u7684\u8d44\u672c\u635f\u5931\uff0c\u518d\u51cf\u53bb 33.33% \u7684\u6298\u6263\u4e0e\u5176\u4ed6\u9002\u7528\u7684\u51cf\u514d\u3002<\/p>\n<h3>4. \u9000\u4f11\u9636\u6bb5\u7684 ECPI<\/h3>\n<p>\u5f53\u57fa\u91d1\u7684\u8d44\u4ea7\u7528\u4e8e\u652f\u6301\u9000\u4f11\u9636\u6bb5\u7684\u6536\u5165\u6d41\u65f6\uff0c\u8fd9\u4e9b\u8d44\u4ea7\u4ea7\u751f\u7684\u6295\u8d44\u6536\u76ca\u514d\u7a0e\u3002\u8fd9\u662f\u4e09\u6863\u91cc\u6700\u4f18\u7684\u4e00\u6863\uff0c\u4e5f\u662f\u5f88\u591a\u4eba\u8bbe\u7acb\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u6700\u7ec8\u76ee\u6807\u3002<\/p>\n<h2>\u4e09\u3001\u6709\u4e00\u6761\u4e0d\u5bf9\u79f0\u7684\u89c4\u5219\uff0c\u5bb9\u6613\u88ab\u5ffd\u7565<\/h2>\n<p>\u8d44\u672c\u635f\u5931<strong>\u4e0d\u662f\u53ef\u62b5\u6263\u652f\u51fa<\/strong>\uff0c\u5b83\u53ea\u80fd\u7528\u6765\u62b5\u6263\u8d44\u672c\u5229\u5f97\u3002<\/p>\n<p>ATO \u4e3e\u7684\u4f8b\u5b50\u662f\u5356\u5546\u4e1a\u7269\u4e1a\u7684\u4e8f\u635f\uff1a\u8fd9\u7b14\u635f\u5931\u4e0d\u80fd\u62ff\u53bb\u62b5\u57fa\u91d1\u7684\u79df\u91d1\u6536\u5165\u6216\u5229\u606f\u6536\u5165\uff0c\u53ea\u80fd\u62b5\u8d44\u672c\u5229\u5f97\u3002\u5982\u679c\u67d0\u4e00\u8d22\u5e74\u7684\u8d44\u672c\u635f\u5931\u5927\u4e8e\u8d44\u672c\u5229\u5f97\uff0c\u5dee\u989d<strong>\u5fc5\u987b\u7ed3\u8f6c\u5230\u4ee5\u540e\u5e74\u5ea6<\/strong>\uff0c\u53bb\u62b5\u672a\u6765\u7684\u8d44\u672c\u5229\u5f97\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aHow SMSFs are taxed\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<p>\u5b9e\u52a1\u4e0a\u7684\u542b\u4e49\u662f\uff1a\u4e00\u4e2a\u628a\u8d44\u4ea7\u5168\u90e8\u5356\u5728\u540c\u4e00\u5e74\u3001\u4e14\u5f53\u5e74\u6574\u4f53\u4e8f\u635f\u7684\u57fa\u91d1\uff0c\u90a3\u7b14\u635f\u5931\u5f53\u5e74\u4e00\u5206\u94b1\u7a0e\u90fd\u7701\u4e0d\u5230\uff0c\u8981\u7b49\u5230\u672a\u6765\u6709\u8d44\u672c\u5229\u5f97\u7684\u5e74\u4efd\u624d\u7528\u5f97\u4e0a\u3002\u5904\u7f6e\u8d44\u4ea7\u7684\u5e74\u4efd\u5206\u5e03\uff0c\u672c\u8eab\u5c31\u662f\u4e2a\u9700\u8981\u63d0\u524d\u60f3\u7684\u95ee\u9898\u3002<\/p>\n<h2>\u56db\u300145% \u90a3\u4e00\u6863\uff1aNALI \u662f\u4ec0\u4e48<\/h2>\n<p>NALI \u7684\u5168\u79f0\u662f non-arm&#8217;s length income\uff0c\u975e\u516c\u5e73\u4ea4\u6613\u6536\u5165\u3002ATO \u7684\u539f\u5219\u53ea\u6709\u4e00\u53e5\uff1a<\/p>\n<blockquote>\n<p>\u300c\u81ea\u7ba1\u517b\u8001\u91d1\u5fc5\u987b\u6309\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff08arm&#8217;s-length basis\uff09\u8fdb\u884c\u4ea4\u6613\u3002\u8fd9\u610f\u5473\u7740\u57fa\u91d1\u8d44\u4ea7\u7684\u4e70\u5165\u4ef7\u4e0e\u5356\u51fa\u4ef7<strong>\u5e94\u59cb\u7ec8\u53cd\u6620\u8be5\u8d44\u4ea7\u7684\u771f\u5b9e\u5e02\u573a\u4ef7\u503c<\/strong>\uff0c\u8fd9\u4e9b\u8d44\u4ea7\u4ea7\u751f\u7684\u6536\u5165<strong>\u4e5f\u5e94\u53cd\u6620\u5e02\u573a\u6c34\u5e73\u7684\u56de\u62a5\u7387<\/strong>\u3002\u300d<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aHow SMSFs are taxed\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<\/blockquote>\n<p>\u88ab\u8ba4\u5b9a\u4e3a NALI \u7684\u6536\u5165\uff0c\u6309 <strong>45%<\/strong> \u8bfe\u7a0e\u3002ATO \u5217\u51fa\u7684\u60c5\u5f62\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u6536\u5165\u6765\u81ea\u4e00\u9879<strong>\u5404\u65b9\u5e76\u975e\u4ee5\u516c\u5e73\u4ea4\u6613\u65b9\u5f0f\u8fdb\u884c<\/strong>\u7684\u5b89\u6392\uff0c\u4e14\u57fa\u91d1\u4ece\u4e2d\u8d5a\u5230\u7684\u91d1\u989d<strong>\u9ad8\u4e8e<\/strong>\u516c\u5e73\u4ea4\u6613\u60c5\u5f62\u4e0b\u7684\u9884\u671f<\/li>\n<li>\u79c1\u4eba\u516c\u53f8\u5411\u57fa\u91d1\u652f\u4ed8\u7684<strong>\u80a1\u606f<\/strong>\u4e0e\u516c\u5e73\u4ea4\u6613\u4e0d\u4e00\u81f4<\/li>\n<li>\u57fa\u91d1\u4f5c\u4e3a\u4fe1\u6258\u53d7\u76ca\u4eba\u53d6\u5f97\u7684\u6536\u5165\uff08\u9664\u975e\u5b83\u5bf9\u8be5\u6536\u5165\u6301\u6709\u56fa\u5b9a\u6743\u76ca\u3001\u4e14\u91d1\u989d\u4e0e\u516c\u5e73\u4ea4\u6613\u4e00\u81f4\uff09<\/li>\n<\/ul>\n<h3>2018 \u5e74 7 \u6708 1 \u65e5\u8d77\u52a0\u7684\u90a3\u4e00\u6761\uff1a\u82b1\u5f97\u592a\u5c11\u4e5f\u7b97<\/h3>\n<p>\u8fd9\u662f\u672c\u6587\u6700\u503c\u5f97\u8bb0\u4f4f\u7684\u4e00\u53e5\u3002ATO \u5199\u660e\uff0c\u81ea <strong>2018 \u5e74 7 \u6708 1 \u65e5<\/strong>\u8d77\uff0c\u51fa\u73b0\u4e0b\u5217\u60c5\u5f62\u57fa\u91d1\u540c\u6837\u6784\u6210 NALI\uff1a<\/p>\n<blockquote>\n<p>\u300c\u6536\u5165\u6765\u81ea\u4e00\u9879\u5404\u65b9\u5e76\u975e\u4ee5\u516c\u5e73\u4ea4\u6613\u65b9\u5f0f\u8fdb\u884c\u7684\u5b89\u6392\uff0c<strong>\u4e14\u57fa\u91d1\u5728\u53d6\u5f97\u8be5\u6536\u5165\u65f6\u53d1\u751f\u7684\u8d39\u7528\u4f4e\u4e8e\u516c\u5e73\u4ea4\u6613\u60c5\u5f62\u4e0b\u7684\u9884\u671f\u6c34\u5e73<\/strong>\u3002\u300d<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aHow SMSFs are taxed\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<\/blockquote>\n<p>\u6ce8\u610f\u65b9\u5411\uff1a\u524d\u9762\u51e0\u6761\u8bb2\u7684\u662f\u300c\u8d5a\u5f97\u592a\u591a\u300d\uff0c\u8fd9\u4e00\u6761\u8bb2\u7684\u662f<strong>\u300c\u82b1\u5f97\u592a\u5c11\u300d<\/strong>\u3002<\/p>\n<p>\u4e3a\u4ec0\u4e48\u8fd9\u6761\u5bf9\u534e\u4eba\u5bb6\u5ead\u57fa\u91d1\u7279\u522b\u8981\u7d27\uff1f\u56e0\u4e3a\u7701\u94b1\u7684\u65b9\u5f0f\u5f80\u5f80\u662f\u627e\u81ea\u5df1\u4eba\u3002\u4eb2\u621a\u514d\u8d39\u6216\u4f4e\u4ef7\u66ff\u57fa\u91d1\u505a\u8bb0\u8d26\u3001\u505a\u7ef4\u4fee\u3001\u505a\u7ba1\u7406\uff1b\u5173\u8054\u65b9\u6309\u8fdc\u4f4e\u4e8e\u5e02\u573a\u7684\u4ef7\u683c\u7ed9\u57fa\u91d1\u63d0\u4f9b\u670d\u52a1\u2014\u2014\u8fd9\u4e9b\u5b89\u6392\u5728\u76f4\u89c9\u4e0a\u662f\u300c\u8282\u7701\u6210\u672c\u300d\uff0c\u5728\u7a0e\u6cd5\u4e0a\u5374\u53ef\u80fd\u628a\u76f8\u5173\u6536\u5165\u6574\u4f53\u63a8\u5230 45% \u90a3\u4e00\u6863\u3002<\/p>\n<p>\u7701\u4e0b\u51e0\u767e\u5757\u7684\u670d\u52a1\u8d39\uff0c\u4ee3\u4ef7\u53ef\u80fd\u662f\u90a3\u7b14\u6536\u5165\u591a\u7f34\u4e09\u6210\u7684\u7a0e\u3002\u8fd9\u4e2a\u4ea4\u6362\u5728\u4e8b\u524d\u51e0\u4e4e\u6ca1\u4eba\u7b97\u8fc7\u3002<\/p>\n<h2>\u4e94\u3001\u8fd9\u4e9b\u4f18\u60e0\u4e3a\u4ec0\u4e48\u4e0d\u662f\u81ea\u52a8\u7684<\/h2>\n<p>\u56de\u5230\u6700\u5f00\u5934\u90a3\u53e5\uff1a15% \u6302\u5728\u300c\u5408\u89c4\u300d\u4e24\u4e2a\u5b57\u4e0a\u3002<\/p>\n<p>\u5408\u89c4\u4e0d\u53ea\u662f\u6309\u65f6\u7533\u62a5\uff08\u7533\u5831\uff09\u3002ATO \u5728\u6295\u8d44\u9650\u5236\u9875\u4e0a\u5217\u51fa\u7684\u7981\u6b62\u4e8b\u9879\uff0c\u4efb\u4f55\u4e00\u6761\u88ab\u8e29\uff0c\u90fd\u53ef\u80fd\u5f71\u54cd\u57fa\u91d1\u7684\u5408\u89c4\u8eab\u4efd\uff1a\u4e0d\u5f97\u5411\u6210\u5458\u6216\u5173\u8054\u65b9\u653e\u8d37\u6216\u63d0\u4f9b\u8d22\u52a1\u534f\u52a9\u3001\u4e0d\u5f97\u4ece\u5173\u8054\u65b9\u8d2d\u5165\u8d44\u4ea7\uff08\u51e0\u7c7b\u4f8b\u5916\u9664\u5916\uff09\u3001\u4e0d\u5f97\u4ee5\u63d0\u4f9b\u5f53\u4e0b\u5229\u76ca\u7684\u65b9\u5f0f\u4f7f\u7528\u6536\u85cf\u54c1\u4e0e\u4e2a\u4eba\u7528\u54c1\u3001\u4e0d\u5f97\u8ba9\u5e94\u4ed8\u7ed9\u57fa\u91d1\u7684\u4fe1\u6258\u5206\u914d\u957f\u671f\u6302\u8d26\u4e0d\u4ed8\u3001\u4e0d\u5f97\u8fdd\u53cd in-house asset \u89c4\u5219\uff08\u57fa\u91d1\u5185\u90e8\u8d44\u4ea7\u5e02\u503c\u4e0d\u5f97\u8d85\u8fc7\u603b\u8d44\u4ea7\u5e02\u503c\u7684 5%\uff09\u3001\u4ee5\u53ca\u4e0d\u5f97\u501f\u6b3e\uff08LRBA \u7b49\u4f8b\u5916\u9664\u5916\uff09\u3002<\/p>\n<p>ATO \u5bf9\u4e0d\u5408\u89c4\u7684\u5904\u7406\u624b\u6bb5\u4e5f\u5199\u5f97\u5f88\u76f4\u767d\uff1a\u65bd\u52a0\u7f5a\u6b3e\u3001<strong>\u5c06\u57fa\u91d1\u8ba4\u5b9a\u4e3a\u4e0d\u5408\u89c4<\/strong>\u3001\u53d6\u6d88\u53d7\u6258\u4eba\u8d44\u683c\u3001\u4ee5\u53ca\u5bf9\u53d7\u6258\u4eba\u63d0\u8d77\u68c0\u63a7\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aWhat are the SMSF investment restrictions?\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<p>\u5176\u4e2d\u300c\u8ba4\u5b9a\u4e3a\u4e0d\u5408\u89c4\u300d\u90a3\u4e00\u9879\uff0c\u76f4\u63a5\u5bf9\u5e94\u7684\u5c31\u662f 45%\u3002<\/p>\n<h2>\u516d\u3001\u8fd9\u4e2a\u8d5b\u9053\u73b0\u5728\u6709\u591a\u5927<\/h2>\n<p>\u7ed9\u4e00\u70b9\u80cc\u666f\uff0c\u5224\u65ad\u81ea\u5df1\u662f\u4e0d\u662f\u8fd9\u4e2a\u4eba\u7fa4\u3002ATO 2026 \u5e74 3 \u6708\u5b63\u5ea6\u7684\u7edf\u8ba1\uff1a<\/p>\n<ul>\n<li>\u5168\u6fb3\u6709 <strong>672,805<\/strong> \u4e2a\u81ea\u7ba1\u517b\u8001\u91d1\u57fa\u91d1<\/li>\n<li>\u6210\u5458\u5171 <strong>1,239,977<\/strong> \u4eba<\/li>\n<li>\u4f30\u8ba1\u603b\u8d44\u4ea7 <strong>1.06 \u4e07\u4ebf\u6fb3\u5143<\/strong><\/li>\n<li>\u6309\u4ef7\u503c\u8ba1\uff0c\u6301\u6709\u6700\u591a\u7684\u8d44\u4ea7\u7c7b\u522b\u662f<strong>\u4e0a\u5e02\u80a1\u7968\uff08\u5360 26%\uff09<\/strong>\u4e0e<strong>\u73b0\u91d1\u53ca\u5b9a\u671f\u5b58\u6b3e\uff08\u5360 16%\uff09<\/strong><\/li>\n<li>\u6210\u5458\u4e2d <strong>85% \u5e74\u9f84\u5728 45 \u5c81\u53ca\u4ee5\u4e0a<\/strong><\/li>\n<\/ul>\n<p><small>\u6765\u6e90\uff1aATO\u300aHighlights: SMSF quarterly statistical report March 2026\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<p>\u6700\u540e\u90a3\u6761\u503c\u5f97\u591a\u770b\u4e00\u773c\uff1a85% \u7684\u6210\u5458\u662f 45 \u5c81\u4ee5\u4e0a\u3002\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u7a0e\u52a1\u4f18\u60e0\u8981\u771f\u6b63\u53d1\u6325\u4f5c\u7528\uff0c\u9700\u8981\u65f6\u95f4\u4e0e\u89c4\u6a21\u4e24\u4e2a\u6761\u4ef6\uff0c\u800c\u8fd9\u4e24\u4e2a\u6761\u4ef6\u901a\u5e38\u5728\u4eba\u751f\u7684\u540e\u534a\u6bb5\u624d\u540c\u65f6\u5177\u5907\u3002<\/p>\n<h2>\u4e03\u3001\u8bbe\u7acb\u4e4b\u524d\u8be5\u95ee\u6e05\u695a\u7684\u56db\u4ef6\u4e8b<\/h2>\n<ol>\n<li><strong>\u4f60\u73b0\u5728\u7684\u8fb9\u9645\u7a0e\u7387\u662f\u591a\u5c11\uff1f<\/strong>15% \u7684\u4ef7\u503c\u7b49\u4e8e\u4f60\u7684\u8fb9\u9645\u7a0e\u7387\u51cf\u53bb 15%\u3002\u8fd9\u4e2a\u5dee\u989d\u5c0f\u7684\u65f6\u5019\uff0c\u6574\u5957\u7ed3\u6784\u7684\u6210\u672c\u53ef\u80fd\u5403\u6389\u4f18\u60e0\u3002<\/li>\n<li><strong>\u4f60\u6253\u7b97\u6301\u6709\u7684\u8d44\u4ea7\uff0c\u5904\u7f6e\u5e74\u4efd\u4f1a\u4e0d\u4f1a\u6324\u5728\u4e00\u8d77\uff1f<\/strong>\u8d44\u672c\u635f\u5931\u53ea\u80fd\u62b5\u8d44\u672c\u5229\u5f97\u4e14\u5fc5\u987b\u7ed3\u8f6c\uff0c\u5904\u7f6e\u8282\u594f\u672c\u8eab\u5f71\u54cd\u7a0e\u8d1f\u3002<\/li>\n<li><strong>\u6709\u6ca1\u6709\u4efb\u4f55\u5173\u8054\u65b9\u4f1a\u7ed9\u57fa\u91d1\u63d0\u4f9b\u670d\u52a1\u6216\u8d44\u4ea7\uff1f<\/strong>\u5982\u679c\u6709\uff0c\u4ef7\u683c\u5fc5\u987b\u662f\u5e02\u573a\u4ef7\u2014\u2014\u65e0\u8bba\u662f\u4e70\u8d35\u4e86\u8fd8\u662f\u300c\u5e2e\u5fd9\u4e0d\u6536\u94b1\u300d\uff0c\u4e24\u4e2a\u65b9\u5411\u90fd\u53ef\u80fd\u89e6\u53d1 NALI\u3002<\/li>\n<li><strong>\u8c01\u6765\u505a\u5e74\u5ea6\u5408\u89c4\uff0c\u8c01\u6765\u505a\u5ba1\u8ba1\uff1f<\/strong>\u8fd9\u4e24\u4ef6\u4e8b\u5fc5\u987b\u5206\u5f00\uff0c\u57fa\u91d1\u7684\u5ba1\u8ba1\u5fc5\u987b\u7531\u72ec\u7acb\u5ba1\u8ba1\u5e08\u5b8c\u6210\u3002<\/li>\n<\/ol>\n<h2>\u9700\u8981\u6709\u4eba\u628a\u4f60\u7684\u60c5\u51b5\u8fc7\u4e00\u904d<\/h2>\n<p>\u628a\u4f60\u7684\u60c5\u51b5\u53d1\u7ed9\u6211\u4eec\uff1a\u57fa\u91d1\u662f\u5df2\u7ecf\u8bbe\u7acb\u8fd8\u662f\u5728\u8003\u8651\u3001\u6210\u5458\u51e0\u4e2a\u4eba\u3001\u76ee\u524d\u5904\u5728\u7d2f\u79ef\u9636\u6bb5\u8fd8\u662f\u5df2\u7ecf\u5f00\u59cb\u9886\u53d6\u3001\u8d44\u4ea7\u91cc\u6709\u6ca1\u6709\u5173\u8054\u65b9\u76f8\u5173\u7684\u5b89\u6392\u3001\u6709\u6ca1\u6709\u4eba\u5728\u65e0\u507f\u6216\u4f4e\u4ef7\u66ff\u57fa\u91d1\u505a\u4e8b\u3002\u6211\u4eec\u5e2e\u4f60\u628a\u7a0e\u52a1\u53e3\u5f84\u548c\u5408\u89c4\u98ce\u9669\u70b9\u8fc7\u4e00\u904d\uff0c\u544a\u8bc9\u4f60\u54ea\u4e9b\u5730\u65b9\u9700\u8981\u5728\u8fd9\u4e2a\u8d22\u5e74\u4e4b\u5185\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\uff0c\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u8bbe\u7acb\u4e0e\u5e74\u5ea6\u5408\u89c4\u3001\u516c\u53f8\u4e0e\u4fe1\u6258\u67b6\u6784\u3001Bookkeeping \u4e0e BAS\u3001\u516c\u53f8\u4e0e\u4e2a\u4eba\u62a5\u7a0e\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\uff0c\u57fa\u91d1\u5ba1\u8ba1\u53e6\u884c\u5b89\u6392\u72ec\u7acb\u5ba1\u8ba1\u5e08\u3002\u81ea\u7ba1\u517b\u8001\u91d1\u51fa\u95ee\u9898\u7684\u5730\u65b9\uff0c\u5f88\u5c11\u662f\u5f53\u5e74\u90a3\u7b14\u7a0e\u7b97\u9519\u4e86\uff0c\u591a\u534a\u662f\u51e0\u5e74\u540e\u62ff\u4e0d\u51fa\u5f53\u65f6\u7684\u4f30\u503c\u3001\u534f\u8bae\u548c\u51b3\u8bae\u6765\u8bc1\u660e\u5f53\u65f6\u7684\u5224\u65ad\u662f\u516c\u5e73\u4ea4\u6613\u3002\u6587\u4ef6\u5728\u4ec0\u4e48\u65f6\u70b9\u7559\u4e0b\u6765\uff0c\u6bd4\u4e8b\u540e\u600e\u4e48\u89e3\u91ca\u66f4\u7ba1\u7528\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\/smsf-setup-eligibility-residency-chinese\/\">\u81ea\u7ba1\u517b\u8001\u91d1\u8c01\u80fd\u8bbe\u3001\u600e\u4e48\u8bbe\uff1aATO \u7684\u4e09\u9053\u95e8\u69db<\/a>\u3001<a href=\"https:\/\/wiselinkaccountants.com.au\/smsf-access-conditions-of-release-chinese\/\">\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u94b1\u4ec0\u4e48\u65f6\u5019\u80fd\u62ff\u51fa\u6765<\/a>\u3001<a href=\"https:\/\/wiselinkaccountants.com.au\/smsf-lrba-property-borrowing-changes-2026-chinese\/\">\u81ea\u7ba1\u517b\u8001\u91d1\u501f\u94b1\u4e70\u623f\uff1a8 \u6708 10 \u65e5\u8d77\u7684\u65b0\u89c4<\/a>\u3002<\/p>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<p><strong>\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u7a0e\u52a1\u4f18\u60e0\u5230\u5e95\u662f\u4ec0\u4e48\uff1f<\/strong><\/p>\n<p>\u6838\u5fc3\u662f\u4e09\u6863\u7a0e\u7387\u3002\u9075\u5b88\u76f8\u5173\u6cd5\u5f8b\u4e0e\u89c4\u5219\u7684\u5408\u89c4\u57fa\u91d1\uff0c\u5176\u5e94\u7a0e\u6536\u5165\u9002\u7528 15% \u7684\u4f18\u60e0\u7a0e\u7387\uff1b\u652f\u6301\u9000\u4f11\u9636\u6bb5\u6536\u5165\u6d41\u7684\u8d44\u4ea7\u6240\u4ea7\u751f\u7684\u6295\u8d44\u6536\u76ca\u514d\u7a0e\uff0c\u8fd9\u90e8\u5206\u79f0\u4e3a exempt current pension income\uff08ECPI\uff09\uff1b\u800c\u4e0d\u5408\u89c4\u57fa\u91d1\u4e0e\u88ab\u8ba4\u5b9a\u4e3a\u975e\u516c\u5e73\u4ea4\u6613\u6536\u5165\uff08NALI\uff09\u7684\u6536\u5165\uff0c\u6309\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387 45% \u8bfe\u7a0e\u3002\u6b64\u5916\uff0c\u5408\u89c4\u57fa\u91d1\u5bf9\u6301\u6709\u81f3\u5c11 12 \u4e2a\u6708\u7684\u8d44\u4ea7\u53ef\u4eab\u4e09\u5206\u4e4b\u4e00\uff0833.33%\uff09\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u6298\u6263\uff0c\u53e0\u52a0 15% \u7684\u7a0e\u7387\u540e\u5b9e\u9645\u7a0e\u8d1f\u7ea6\u4e3a 10%\u3002\u6765\u6e90\uff1aATO\u300aHow SMSFs are taxed\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u4ec0\u4e48\u662f NALI\uff1f\u4e3a\u4ec0\u4e48\u4f1a\u6309 45% \u8bfe\u7a0e\uff1f<\/strong><\/p>\n<p>NALI \u662f non-arm&#8217;s length income\uff0c\u975e\u516c\u5e73\u4ea4\u6613\u6536\u5165\u3002ATO \u8981\u6c42\u81ea\u7ba1\u517b\u8001\u91d1\u5fc5\u987b\u6309\u516c\u5e73\u4ea4\u6613\u539f\u5219\u4ea4\u6613\uff1a\u8d44\u4ea7\u7684\u4e70\u5356\u4ef7\u5e94\u59cb\u7ec8\u53cd\u6620\u771f\u5b9e\u5e02\u573a\u4ef7\u503c\uff0c\u8fd9\u4e9b\u8d44\u4ea7\u4ea7\u751f\u7684\u6536\u5165\u4e5f\u5e94\u53cd\u6620\u5e02\u573a\u6c34\u5e73\u7684\u56de\u62a5\u7387\u3002\u88ab\u8ba4\u5b9a\u4e3a NALI \u7684\u6536\u5165\u6309\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387 45% \u8bfe\u7a0e\u3002\u5e38\u89c1\u60c5\u5f62\u5305\u62ec\uff1a\u6536\u5165\u6765\u81ea\u5404\u65b9\u5e76\u975e\u516c\u5e73\u4ea4\u6613\u7684\u5b89\u6392\u4e14\u57fa\u91d1\u8d5a\u5f97\u9ad8\u4e8e\u516c\u5e73\u4ea4\u6613\u9884\u671f\u3001\u79c1\u4eba\u516c\u53f8\u652f\u4ed8\u7684\u80a1\u606f\u4e0e\u516c\u5e73\u4ea4\u6613\u4e0d\u4e00\u81f4\u3001\u4ee5\u53ca\u57fa\u91d1\u4f5c\u4e3a\u4fe1\u6258\u53d7\u76ca\u4eba\u53d6\u5f97\u7684\u67d0\u4e9b\u6536\u5165\u3002\u6765\u6e90\uff1aATO\u300aHow SMSFs are taxed\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u8ba9\u4eb2\u621a\u514d\u8d39\u5e2e\u57fa\u91d1\u505a\u4e8b\uff0c\u4f1a\u6709\u95ee\u9898\u5417\uff1f<\/strong><\/p>\n<p>\u53ef\u80fd\u4f1a\uff0c\u800c\u4e14\u8fd9\u6b63\u662f\u6700\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u4e00\u6761\u3002ATO \u5199\u660e\uff0c\u81ea 2018 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u5982\u679c\u6536\u5165\u6765\u81ea\u4e00\u9879\u5404\u65b9\u5e76\u975e\u4ee5\u516c\u5e73\u4ea4\u6613\u65b9\u5f0f\u8fdb\u884c\u7684\u5b89\u6392\uff0c<strong>\u4e14\u57fa\u91d1\u5728\u53d6\u5f97\u8be5\u6536\u5165\u65f6\u53d1\u751f\u7684\u8d39\u7528\u4f4e\u4e8e\u516c\u5e73\u4ea4\u6613\u60c5\u5f62\u4e0b\u7684\u9884\u671f\u6c34\u5e73<\/strong>\uff0c\u8be5\u57fa\u91d1\u540c\u6837\u6784\u6210 NALI\u3002\u65b9\u5411\u8981\u6ce8\u610f\uff1a\u4e0d\u53ea\u662f\u300c\u8d5a\u5f97\u592a\u591a\u300d\u4f1a\u89e6\u53d1\uff0c\u300c\u82b1\u5f97\u592a\u5c11\u300d\u4e00\u6837\u4f1a\u3002\u5173\u8054\u65b9\u514d\u8d39\u6216\u4f4e\u4e8e\u5e02\u4ef7\u66ff\u57fa\u91d1\u63d0\u4f9b\u8bb0\u8d26\u3001\u7ef4\u4fee\u3001\u7ba1\u7406\u7b49\u670d\u52a1\uff0c\u90fd\u53ef\u80fd\u8ba9\u76f8\u5173\u6536\u5165\u843d\u5165 45% \u90a3\u4e00\u6863\u3002\u6765\u6e90\uff1aATO\u300aHow SMSFs are taxed\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u57fa\u91d1\u5356\u8d44\u4ea7\u4e8f\u4e86\uff0c\u80fd\u62b5\u5176\u4ed6\u6536\u5165\u5417\uff1f<\/strong><\/p>\n<p>\u4e0d\u80fd\u3002ATO \u660e\u786e\u8d44\u672c\u635f\u5931\u4e0d\u662f\u53ef\u62b5\u6263\u652f\u51fa\uff0c\u5b83\u53ea\u80fd\u7528\u6765\u62b5\u6263\u8d44\u672c\u5229\u5f97\u3002ATO \u4e3e\u7684\u4f8b\u5b50\u662f\u51fa\u552e\u5546\u4e1a\u7269\u4e1a\u7684\u4e8f\u635f\uff1a\u8fd9\u7b14\u635f\u5931\u4e0d\u80fd\u62ff\u53bb\u62b5\u57fa\u91d1\u7684\u79df\u91d1\u6216\u5229\u606f\u6536\u5165\u3002\u5982\u679c\u67d0\u8d22\u5e74\u7684\u8d44\u672c\u635f\u5931\u5927\u4e8e\u8d44\u672c\u5229\u5f97\uff0c\u5dee\u989d\u5fc5\u987b\u7ed3\u8f6c\u5230\u4ee5\u540e\u5e74\u5ea6\uff0c\u7528\u6765\u62b5\u6263\u672a\u6765\u7684\u8d44\u672c\u5229\u5f97\u3002\u5b9e\u52a1\u542b\u4e49\u662f\uff0c\u628a\u8d44\u4ea7\u96c6\u4e2d\u5904\u7f6e\u5728\u540c\u4e00\u4e2a\u4e8f\u635f\u5e74\u5ea6\uff0c\u5f53\u5e74\u5f97\u4e0d\u5230\u4efb\u4f55\u7a0e\u52a1\u4e0a\u7684\u62b5\u51cf\u3002\u6765\u6e90\uff1aATO\u300aHow SMSFs are taxed\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>15% \u7684\u4f18\u60e0\u662f\u81ea\u52a8\u4eab\u6709\u7684\u5417\uff1f<\/strong><\/p>\n<p>\u4e0d\u662f\uff0c\u5b83\u6302\u5728\u57fa\u91d1\u7684\u5408\u89c4\u8eab\u4efd\u4e0a\u3002ATO \u5728\u6295\u8d44\u9650\u5236\u9875\u5217\u51fa\u7684\u7981\u6b62\u4e8b\u9879\u5305\u62ec\uff1a\u4e0d\u5f97\u5411\u6210\u5458\u6216\u5173\u8054\u65b9\u653e\u8d37\u6216\u63d0\u4f9b\u8d22\u52a1\u534f\u52a9\u3001\u4e0d\u5f97\u4ece\u5173\u8054\u65b9\u8d2d\u5165\u8d44\u4ea7\uff08\u51e0\u7c7b\u4f8b\u5916\u9664\u5916\uff09\u3001\u4e0d\u5f97\u4ee5\u63d0\u4f9b\u5f53\u4e0b\u5229\u76ca\u7684\u65b9\u5f0f\u4f7f\u7528\u6536\u85cf\u54c1\u4e0e\u4e2a\u4eba\u7528\u54c1\u3001\u4e0d\u5f97\u8ba9\u5e94\u4ed8\u7ed9\u57fa\u91d1\u7684\u4fe1\u6258\u5206\u914d\u957f\u671f\u672a\u4ed8\u3001\u4e0d\u5f97\u8fdd\u53cd in-house asset \u89c4\u5219\uff08\u4e0d\u5f97\u8d85\u8fc7\u57fa\u91d1\u603b\u8d44\u4ea7\u5e02\u503c\u7684 5%\uff09\u3001\u4ee5\u53ca\u4e0d\u5f97\u501f\u6b3e\uff08LRBA \u7b49\u4f8b\u5916\u9664\u5916\uff09\u3002ATO \u5bf9\u8fdd\u89c4\u53ef\u91c7\u53d6\u7684\u63aa\u65bd\u5305\u62ec\u65bd\u52a0\u7f5a\u6b3e\u3001\u5c06\u57fa\u91d1\u8ba4\u5b9a\u4e3a\u4e0d\u5408\u89c4\u3001\u53d6\u6d88\u53d7\u6258\u4eba\u8d44\u683c\u4e0e\u63d0\u8d77\u68c0\u63a7\uff0c\u800c\u88ab\u8ba4\u5b9a\u4e3a\u4e0d\u5408\u89c4\u5bf9\u5e94\u7684\u6b63\u662f 45% \u7684\u7a0e\u7387\u3002\u6765\u6e90\uff1aATO\u300aWhat are the SMSF investment restrictions?\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u6fb3\u6d32\u73b0\u5728\u6709\u591a\u5c11\u4eba\u5728\u7528\u81ea\u7ba1\u517b\u8001\u91d1\uff1f<\/strong><\/p>\n<p>\u6309 ATO 2026 \u5e74 3 \u6708\u5b63\u5ea6\u7edf\u8ba1\uff0c\u5168\u6fb3\u6709 672,805 \u4e2a\u81ea\u7ba1\u517b\u8001\u91d1\u57fa\u91d1\u30011,239,977 \u540d\u6210\u5458\uff0c\u4f30\u8ba1\u603b\u8d44\u4ea7 1.06 \u4e07\u4ebf\u6fb3\u5143\u3002\u6309\u4ef7\u503c\u8ba1\u6301\u6709\u6700\u591a\u7684\u8d44\u4ea7\u7c7b\u522b\u662f\u4e0a\u5e02\u80a1\u7968\uff08\u5360\u603b\u4f30\u8ba1\u8d44\u4ea7\u7684 26%\uff09\u4e0e\u73b0\u91d1\u53ca\u5b9a\u671f\u5b58\u6b3e\uff08\u5360 16%\uff09\u3002\u6210\u5458\u4e2d 53% \u4e3a\u7537\u6027\u300147% \u4e3a\u5973\u6027\uff0c\u4e14 85% \u7684\u6210\u5458\u5e74\u9f84\u5728 45 \u5c81\u53ca\u4ee5\u4e0a\u3002\u6700\u540e\u8fd9\u4e00\u6761\u6709\u53c2\u8003\u4ef7\u503c\uff1a\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u7a0e\u52a1\u4f18\u60e0\u9700\u8981\u65f6\u95f4\u4e0e\u89c4\u6a21\u624d\u80fd\u53d1\u6325\u4f5c\u7528\uff0c\u8fd9\u4e24\u4e2a\u6761\u4ef6\u901a\u5e38\u5728\u4eba\u751f\u540e\u534a\u6bb5\u624d\u540c\u65f6\u5177\u5907\u3002\u6765\u6e90\uff1aATO\u300aHighlights: SMSF quarterly statistical report March 2026\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002<\/p>\n<h2>\u8d44\u6599\u6765\u6e90<\/h2>\n<ul>\n<li>ATO\u300aHow SMSFs are taxed\u300b\u2014\u201415% \u4f18\u60e0\u7a0e\u7387\u3001\u4e0d\u5408\u89c4\u4e0e NALI \u7684 45%\u3001ECPI\u3001\u4f18\u60e0\u4e0e\u975e\u4f18\u60e0\u4f9b\u6b3e\u3001\u4e09\u5206\u4e4b\u4e00\u8d44\u672c\u5229\u5f97\u6298\u6263\u3001\u8d44\u672c\u635f\u5931\u7ed3\u8f6c\u89c4\u5219\u3001NALI \u7684\u5404\u7c7b\u60c5\u5f62\u4e0e 2018 \u5e74 7 \u6708 1 \u65e5\u8d77\u7684\u8d39\u7528\u6761\u6b3e<\/li>\n<li>ATO\u300aWhat are the SMSF investment restrictions?\u300b\u2014\u2014\u7981\u6b62\u4e8b\u9879\u6e05\u5355\u3001in-house asset 5% \u4e0a\u9650\u3001ATO \u53ef\u91c7\u53d6\u7684\u63aa\u65bd<\/li>\n<li>ATO\u300aHighlights: SMSF quarterly statistical report March 2026\u300b\u2014\u2014\u57fa\u91d1\u6570\u91cf\u3001\u6210\u5458\u6570\u3001\u603b\u8d44\u4ea7\u3001\u8d44\u4ea7\u7ed3\u6784\u4e0e\u6210\u5458\u5e74\u9f84\u5206\u5e03<\/li>\n<\/ul>\n<p><small>\u4ee5\u4e0a\u9875\u9762\u5747\u4e8e 2026 \u5e74 8 \u6708 26 \u65e5\u9010\u6761\u6253\u5f00\u6838\u5bf9\u3002\u672c\u6587\u4e0d\u5f15\u7528\u8fd0\u8425\u6210\u672c\u7684\u4e2d\u4f4d\u6570\u6216\u5747\u503c\u2014\u2014\u8be5\u7ec4\u6570\u5b57\u5728\u4e8c\u624b\u6765\u6e90\u4e4b\u95f4\u4e92\u76f8\u77db\u76fe\uff0c\u672c\u8f6e\u672a\u53d6\u5230\u53ef\u5f15\u7528\u7684 ATO \u5e74\u5ea6\u7edf\u8ba1\u539f\u9875\uff0c\u6545\u4e0d\u5199\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 26 \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 26 \u65e5\u516c\u5e03\u7684\u89c4\u5219\u64b0\u5199\uff0c\u4e0d\u6784\u6210\u9488\u5bf9\u4e2a\u4eba\u60c5\u51b5\u7684\u7a0e\u52a1\u6216\u6295\u8d44\u5efa\u8bae\u3002\u81ea\u7ba1\u517b\u8001\u91d1\u662f\u5426\u9002\u5408\u4f60\u3001\u4ee5\u53ca\u67d0\u9879\u5b89\u6392\u662f\u5426\u7b26\u5408\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff0c\u53d6\u51b3\u4e8e\u6210\u5458\u6784\u6210\u3001\u8d44\u4ea7\u7c7b\u578b\u3001\u4f9b\u6b3e\u60c5\u51b5\u4e0e\u5177\u4f53\u4ea4\u6613\u4e8b\u5b9e\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\": \"\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u7a0e\u52a1\u4f18\u60e0\u5230\u5e95\u662f\u4ec0\u4e48\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u6838\u5fc3\u662f\u4e09\u6863\u7a0e\u7387\u3002\u9075\u5b88\u76f8\u5173\u6cd5\u5f8b\u4e0e\u89c4\u5219\u7684\u5408\u89c4\u57fa\u91d1\uff0c\u5176\u5e94\u7a0e\u6536\u5165\u9002\u7528 15% \u7684\u4f18\u60e0\u7a0e\u7387\uff1b\u652f\u6301\u9000\u4f11\u9636\u6bb5\u6536\u5165\u6d41\u7684\u8d44\u4ea7\u6240\u4ea7\u751f\u7684\u6295\u8d44\u6536\u76ca\u514d\u7a0e\uff0c\u8fd9\u90e8\u5206\u79f0\u4e3a exempt current pension income\uff08ECPI\uff09\uff1b\u800c\u4e0d\u5408\u89c4\u57fa\u91d1\u4e0e\u88ab\u8ba4\u5b9a\u4e3a\u975e\u516c\u5e73\u4ea4\u6613\u6536\u5165\uff08NALI\uff09\u7684\u6536\u5165\uff0c\u6309\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387 45% \u8bfe\u7a0e\u3002\u6b64\u5916\uff0c\u5408\u89c4\u57fa\u91d1\u5bf9\u6301\u6709\u81f3\u5c11 12 \u4e2a\u6708\u7684\u8d44\u4ea7\u53ef\u4eab\u4e09\u5206\u4e4b\u4e00\uff0833.33%\uff09\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u6298\u6263\uff0c\u53e0\u52a0 15% \u7684\u7a0e\u7387\u540e\u5b9e\u9645\u7a0e\u8d1f\u7ea6\u4e3a 10%\u3002\u6765\u6e90\uff1aATO\u300aHow SMSFs are taxed\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u4ec0\u4e48\u662f NALI\uff1f\u4e3a\u4ec0\u4e48\u4f1a\u6309 45% \u8bfe\u7a0e\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"NALI \u662f non-arm's length income\uff0c\u975e\u516c\u5e73\u4ea4\u6613\u6536\u5165\u3002ATO \u8981\u6c42\u81ea\u7ba1\u517b\u8001\u91d1\u5fc5\u987b\u6309\u516c\u5e73\u4ea4\u6613\u539f\u5219\u4ea4\u6613\uff1a\u8d44\u4ea7\u7684\u4e70\u5356\u4ef7\u5e94\u59cb\u7ec8\u53cd\u6620\u771f\u5b9e\u5e02\u573a\u4ef7\u503c\uff0c\u8fd9\u4e9b\u8d44\u4ea7\u4ea7\u751f\u7684\u6536\u5165\u4e5f\u5e94\u53cd\u6620\u5e02\u573a\u6c34\u5e73\u7684\u56de\u62a5\u7387\u3002\u88ab\u8ba4\u5b9a\u4e3a NALI \u7684\u6536\u5165\u6309\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387 45% \u8bfe\u7a0e\u3002\u5e38\u89c1\u60c5\u5f62\u5305\u62ec\uff1a\u6536\u5165\u6765\u81ea\u5404\u65b9\u5e76\u975e\u516c\u5e73\u4ea4\u6613\u7684\u5b89\u6392\u4e14\u57fa\u91d1\u8d5a\u5f97\u9ad8\u4e8e\u516c\u5e73\u4ea4\u6613\u9884\u671f\u3001\u79c1\u4eba\u516c\u53f8\u652f\u4ed8\u7684\u80a1\u606f\u4e0e\u516c\u5e73\u4ea4\u6613\u4e0d\u4e00\u81f4\u3001\u4ee5\u53ca\u57fa\u91d1\u4f5c\u4e3a\u4fe1\u6258\u53d7\u76ca\u4eba\u53d6\u5f97\u7684\u67d0\u4e9b\u6536\u5165\u3002\u6765\u6e90\uff1aATO\u300aHow SMSFs are taxed\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u8ba9\u4eb2\u621a\u514d\u8d39\u5e2e\u57fa\u91d1\u505a\u4e8b\uff0c\u4f1a\u6709\u95ee\u9898\u5417\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u53ef\u80fd\u4f1a\uff0c\u800c\u4e14\u8fd9\u6b63\u662f\u6700\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u4e00\u6761\u3002ATO \u5199\u660e\uff0c\u81ea 2018 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u5982\u679c\u6536\u5165\u6765\u81ea\u4e00\u9879\u5404\u65b9\u5e76\u975e\u4ee5\u516c\u5e73\u4ea4\u6613\u65b9\u5f0f\u8fdb\u884c\u7684\u5b89\u6392\uff0c\u4e14\u57fa\u91d1\u5728\u53d6\u5f97\u8be5\u6536\u5165\u65f6\u53d1\u751f\u7684\u8d39\u7528\u4f4e\u4e8e\u516c\u5e73\u4ea4\u6613\u60c5\u5f62\u4e0b\u7684\u9884\u671f\u6c34\u5e73\uff0c\u8be5\u57fa\u91d1\u540c\u6837\u6784\u6210 NALI\u3002\u65b9\u5411\u8981\u6ce8\u610f\uff1a\u4e0d\u53ea\u662f\u8d5a\u5f97\u592a\u591a\u4f1a\u89e6\u53d1\uff0c\u82b1\u5f97\u592a\u5c11\u4e00\u6837\u4f1a\u3002\u5173\u8054\u65b9\u514d\u8d39\u6216\u4f4e\u4e8e\u5e02\u4ef7\u66ff\u57fa\u91d1\u63d0\u4f9b\u8bb0\u8d26\u3001\u7ef4\u4fee\u3001\u7ba1\u7406\u7b49\u670d\u52a1\uff0c\u90fd\u53ef\u80fd\u8ba9\u76f8\u5173\u6536\u5165\u843d\u5165 45% \u90a3\u4e00\u6863\u3002\u6765\u6e90\uff1aATO\u300aHow SMSFs are taxed\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u57fa\u91d1\u5356\u8d44\u4ea7\u4e8f\u4e86\uff0c\u80fd\u62b5\u5176\u4ed6\u6536\u5165\u5417\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u4e0d\u80fd\u3002ATO \u660e\u786e\u8d44\u672c\u635f\u5931\u4e0d\u662f\u53ef\u62b5\u6263\u652f\u51fa\uff0c\u5b83\u53ea\u80fd\u7528\u6765\u62b5\u6263\u8d44\u672c\u5229\u5f97\u3002ATO \u4e3e\u7684\u4f8b\u5b50\u662f\u51fa\u552e\u5546\u4e1a\u7269\u4e1a\u7684\u4e8f\u635f\uff1a\u8fd9\u7b14\u635f\u5931\u4e0d\u80fd\u62ff\u53bb\u62b5\u57fa\u91d1\u7684\u79df\u91d1\u6216\u5229\u606f\u6536\u5165\u3002\u5982\u679c\u67d0\u8d22\u5e74\u7684\u8d44\u672c\u635f\u5931\u5927\u4e8e\u8d44\u672c\u5229\u5f97\uff0c\u5dee\u989d\u5fc5\u987b\u7ed3\u8f6c\u5230\u4ee5\u540e\u5e74\u5ea6\uff0c\u7528\u6765\u62b5\u6263\u672a\u6765\u7684\u8d44\u672c\u5229\u5f97\u3002\u5b9e\u52a1\u542b\u4e49\u662f\uff0c\u628a\u8d44\u4ea7\u96c6\u4e2d\u5904\u7f6e\u5728\u540c\u4e00\u4e2a\u4e8f\u635f\u5e74\u5ea6\uff0c\u5f53\u5e74\u5f97\u4e0d\u5230\u4efb\u4f55\u7a0e\u52a1\u4e0a\u7684\u62b5\u51cf\u3002\u6765\u6e90\uff1aATO\u300aHow SMSFs are taxed\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002\"}}, {\"@type\": \"Question\", \"name\": \"15% \u7684\u4f18\u60e0\u662f\u81ea\u52a8\u4eab\u6709\u7684\u5417\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u4e0d\u662f\uff0c\u5b83\u6302\u5728\u57fa\u91d1\u7684\u5408\u89c4\u8eab\u4efd\u4e0a\u3002ATO \u5728\u6295\u8d44\u9650\u5236\u9875\u5217\u51fa\u7684\u7981\u6b62\u4e8b\u9879\u5305\u62ec\uff1a\u4e0d\u5f97\u5411\u6210\u5458\u6216\u5173\u8054\u65b9\u653e\u8d37\u6216\u63d0\u4f9b\u8d22\u52a1\u534f\u52a9\u3001\u4e0d\u5f97\u4ece\u5173\u8054\u65b9\u8d2d\u5165\u8d44\u4ea7\uff08\u51e0\u7c7b\u4f8b\u5916\u9664\u5916\uff09\u3001\u4e0d\u5f97\u4ee5\u63d0\u4f9b\u5f53\u4e0b\u5229\u76ca\u7684\u65b9\u5f0f\u4f7f\u7528\u6536\u85cf\u54c1\u4e0e\u4e2a\u4eba\u7528\u54c1\u3001\u4e0d\u5f97\u8ba9\u5e94\u4ed8\u7ed9\u57fa\u91d1\u7684\u4fe1\u6258\u5206\u914d\u957f\u671f\u672a\u4ed8\u3001\u4e0d\u5f97\u8fdd\u53cd in-house asset \u89c4\u5219\uff08\u4e0d\u5f97\u8d85\u8fc7\u57fa\u91d1\u603b\u8d44\u4ea7\u5e02\u503c\u7684 5%\uff09\u3001\u4ee5\u53ca\u4e0d\u5f97\u501f\u6b3e\uff08LRBA \u7b49\u4f8b\u5916\u9664\u5916\uff09\u3002ATO \u5bf9\u8fdd\u89c4\u53ef\u91c7\u53d6\u7684\u63aa\u65bd\u5305\u62ec\u65bd\u52a0\u7f5a\u6b3e\u3001\u5c06\u57fa\u91d1\u8ba4\u5b9a\u4e3a\u4e0d\u5408\u89c4\u3001\u53d6\u6d88\u53d7\u6258\u4eba\u8d44\u683c\u4e0e\u63d0\u8d77\u68c0\u63a7\uff0c\u800c\u88ab\u8ba4\u5b9a\u4e3a\u4e0d\u5408\u89c4\u5bf9\u5e94\u7684\u6b63\u662f 45% \u7684\u7a0e\u7387\u3002\u6765\u6e90\uff1aATO\u300aWhat are the SMSF investment restrictions?\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u6fb3\u6d32\u73b0\u5728\u6709\u591a\u5c11\u4eba\u5728\u7528\u81ea\u7ba1\u517b\u8001\u91d1\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u6309 ATO 2026 \u5e74 3 \u6708\u5b63\u5ea6\u7edf\u8ba1\uff0c\u5168\u6fb3\u6709 672,805 \u4e2a\u81ea\u7ba1\u517b\u8001\u91d1\u57fa\u91d1\u30011,239,977 \u540d\u6210\u5458\uff0c\u4f30\u8ba1\u603b\u8d44\u4ea7 1.06 \u4e07\u4ebf\u6fb3\u5143\u3002\u6309\u4ef7\u503c\u8ba1\u6301\u6709\u6700\u591a\u7684\u8d44\u4ea7\u7c7b\u522b\u662f\u4e0a\u5e02\u80a1\u7968\uff08\u5360\u603b\u4f30\u8ba1\u8d44\u4ea7\u7684 26%\uff09\u4e0e\u73b0\u91d1\u53ca\u5b9a\u671f\u5b58\u6b3e\uff08\u5360 16%\uff09\u3002\u6210\u5458\u4e2d 53% \u4e3a\u7537\u6027\u300147% \u4e3a\u5973\u6027\uff0c\u4e14 85% \u7684\u6210\u5458\u5e74\u9f84\u5728 45 \u5c81\u53ca\u4ee5\u4e0a\u3002\u6700\u540e\u8fd9\u4e00\u6761\u6709\u53c2\u8003\u4ef7\u503c\uff1a\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u7a0e\u52a1\u4f18\u60e0\u9700\u8981\u65f6\u95f4\u4e0e\u89c4\u6a21\u624d\u80fd\u53d1\u6325\u4f5c\u7528\uff0c\u8fd9\u4e24\u4e2a\u6761\u4ef6\u901a\u5e38\u5728\u4eba\u751f\u540e\u534a\u6bb5\u624d\u540c\u65f6\u5177\u5907\u3002\u6765\u6e90\uff1aATO\u300aHighlights: SMSF quarterly statistical report March 2026\u300b\uff0c2026 \u5e74 8 \u6708 26 \u65e5\u67e5\u8bc1\u3002\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u95ee\u300c\u81ea\u7ba1\u517b\u8001\u91d1\u6709\u4ec0\u4e48\u7a0e\u52a1\u4f18\u60e0\u300d\uff0c\u591a\u6570\u56de\u7b54\u4f1a\u7ed9\u4f60 15% \u8fd9\u4e2a\u6570\u5b57\u3002\u5b83\u662f\u5bf9\u7684\uff0c\u4f46\u5b83\u53ea\u662f\u4e09\u6863\u91cc\u7684\u4e00\u6863\uff0c\u53e6\u4e00\u6863\u662f 45%\u3002\u672c\u6587\u6309 ATO \u5b98\u65b9\u89c4\u5219\u8bb2\u6e05\u4f18\u60e0\u5177\u4f53\u4f18\u60e0\u5728\u54ea\uff08\u4f9b\u6b3e\u3001\u8d44\u672c\u5229\u5f97\u4e09\u5206\u4e4b\u4e00\u6298\u6263\u3001\u9000\u4f11\u9636\u6bb5 ECPI\uff09\u3001\u8d44\u672c\u635f\u5931\u90a3\u6761\u4e0d\u5bf9\u79f0\u89c4\u5219\uff0c\u4ee5\u53ca\u6700\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u4e00\u70b9\uff1a2018 \u5e74 7 \u6708\u8d77\uff0c\u57fa\u91d1\u300c\u82b1\u5f97\u592a\u5c11\u300d\u4e5f\u53ef\u80fd\u6784\u6210 NALI\uff0c\u628a\u76f8\u5173\u6536\u5165\u63a8\u5230\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387\u3002<\/p>\n","protected":false},"author":5,"featured_media":4301,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,17,60,61,18],"tags":[],"class_list":["post-4302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-topics","category-business-solutions","category-chinese-post","category-english-post","category-business"],"_links":{"self":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/4302","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=4302"}],"version-history":[{"count":0,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/4302\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/4301"}],"wp:attachment":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=4302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=4302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=4302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}