{"id":4320,"date":"2026-09-16T21:24:46","date_gmt":"2026-09-16T11:24:46","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/smsf-division-296-tax-3-million-valuation-chinese\/"},"modified":"2026-09-16T21:24:46","modified_gmt":"2026-09-16T11:24:46","slug":"smsf-division-296-tax-3-million-valuation-chinese","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/smsf-division-296-tax-3-million-valuation-chinese\/","title":{"rendered":"\u81ea\u7ba1\u517b\u8001\u91d1\u4f59\u989d\u8fc7 300 \u4e07\uff1a\u8981\u4e0d\u8981\u4ea4\u770b 2027 \u5e74 6 \u6708 30 \u65e5\uff0c\u4ea4\u591a\u5c11\u770b 2026 \u5e74 6 \u6708 30 \u65e5\u7684\u4f30\u503c"},"content":{"rendered":"<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"headline\": \"\u81ea\u7ba1\u517b\u8001\u91d1\u4f59\u989d\u8fc7 300 \u4e07\uff1aDivision 296 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\u8c03\u6574\u9009\u62e9\u300d\u628a\u6210\u672c\u57fa\u7840\u91cd\u7f6e\u5230 2026-06-30 \u5e02\u503c\u8fd9\u4e00\u6761\u2014\u2014\n  \u57fa\u51c6\u65e5\u5df2\u7ecf\u8fc7\u53bb\u4e24\u4e2a\u534a\u6708\uff0c\u4f30\u503c\u8bc1\u636e\u8d8a\u665a\u8865\u8d8a\u96be\uff1b\u800c\u9009\u62e9\u672c\u8eab\u4e0d\u53ef\u64a4\u9500\uff0c\u8981\u5230 2026-27 \u5e74\u62a5\u5230\u671f\u65e5\u624d\u505a\u3002\n  \u63a5 s06\uff08SMSF \u5546\u4e1a\u60c5\u5883\uff09\u91cc\u4ecd\u7f3a\u7684\u300c\u9ad8\u4f59\u989d\u300d\u90a3\u4e00\u6863\uff0c\u4e5f\u8865\u4e0a GSC \u5b9e\u6d4b\u7684 SMSF \u7c07\uff08\/zh-hans\/superannuation\/ \u4e00\u9875\u5403 51 \u6761\u4e2d\u6587 query\u30011,569 \u66dd\u5149\u30010 \u70b9\u51fb\uff09\u3002\n\u67e5\u91cd: \u7ad9\u4e0a\u5b9e\u626b\uff08WP REST\uff0c2026-09-16\uff0c100 \u7bc7\uff09\u3002Division 296 \u4ec5 post 3997\uff082026-02-09\uff0c\u82f1\u6587\u77ed\u65b0\u95fb\u300aGovernment announces changes to proposed Division 296 tax\u300b\uff0c\n  \u5199\u7684\u662f\u5f53\u65f6\u5c1a\u672a\u7acb\u6cd5\u7684\u4fee\u6539\u516c\u544a\uff0c\u4e0d\u542b\u73b0\u884c\u95e8\u69db\u3001\u7b2c\u4e00\u5e74\u5224\u5b9a\u89c4\u5219\u3001CGT \u8c03\u6574\u9009\u62e9\u4e0e\u4f30\u503c\u8981\u6c42\uff09\uff0c\u8bed\u8a00\u4e0e\u6df1\u5ea6\u5747\u4e0d\u540c\uff0c\u65e0\u8695\u98df\u3002\n  \u4e2d\u6587 SMSF \u56db\u7bc7\u5206\u5de5\u660e\u786e\uff1a4252 \u8bbe\u7acb\u8d44\u683c\u30014279 \u91ca\u653e\u6761\u4ef6\u30014299 LRBA \u501f\u6b3e\u4e70\u623f\u30014302 \u7a0e\u52a1\u4f18\u60e0\u4e0e NALI\uff0c\u5747\u4e0d\u6d89\u9ad8\u4f59\u989d\u9644\u52a0\u7a0e\u3002\u672c\u6587\u5403\u300c\u4f59\u989d\u8fc7 300 \u4e07\u600e\u4e48\u529e\u300d\u3002\n\u5173\u952e\u8bcd\u5206\u5de5: \u672c\u6587\u5403\u300c\u81ea\u7ba1\u517b\u8001\u91d1 300 \u4e07 \/ Division 296 \/ \u8d85\u989d\u4f59\u989d\u7a0e \/ 6 \u6708 30 \u65e5\u4f30\u503c\u300d\uff1b\n  \u501f\u6b3e\u4e70\u623f\u8d70 4299\uff1b\u7a0e\u7387\u4f18\u60e0\u8d70 4302\uff1b\u80fd\u4e0d\u80fd\u53d6\u94b1\u8d70 4279\u3002\n\u6570\u5b57\u53e3\u5f84: \u5168\u90e8\u4e00\u624b\u9875\uff0c2026-09-16 \u9010\u6761\u6253\u5f00\u6838\u5bf9\u2014\u2014ATO QC107622\uff08Division 296 tax on large super balances\uff0c\u66f4\u65b0\u4e8e 2026-06-29\uff09\u3001\n  ATO QC107628\uff08About Division 296 tax for SMSFs\uff0c\u66f4\u65b0\u4e8e 2026-06-29\uff09\u3001ATO QC107972\uff08Division 296 and SMSF audits\uff0c\u66f4\u65b0\u4e8e 2026-08-31\uff09\u3001\n  ATO QC60021\uff08Verifying the market value of fund assets\uff0c\u66f4\u65b0\u4e8e 2025-04-02\uff09\u3002\u6cd5\u6848\u53f7\u53d6\u81ea ATO \u9875\u7ed9\u51fa\u7684\u8054\u90a6\u7acb\u6cd5\u767b\u8bb0\u518c\u94fe\u63a5\u3002\n  \u26a0\ufe0f \u4e0d\u91c7\u7528\u4e8c\u624b\u6765\u6e90\u5e38\u89c1\u7684\u300c\u5f71\u54cd 8 \u4e07\u4eba\u300d\u300c\u53ea\u5bf9\u672a\u5b9e\u73b0\u6536\u76ca\u5f81\u7a0e\u300d\u7b49\u6982\u62ec\u2014\u2014\u53e3\u5f84\u4ee5 ATO \u73b0\u884c\u9875\u9762\u4e3a\u51c6\uff0c\u6cd5\u6761\u7ec6\u8282\u6807\u6587\u53f7\u3002\n\u6267\u4e1a\u8fb9\u754c: YMYL\u3002\u53ea\u5199\u6cd5\u89c4\u673a\u5236\u3001\u7533\u62a5\u4e0e\u8bb0\u5f55\u4e49\u52a1\u3001\u65f6\u70b9\uff0c\u4e0d\u5bf9\u4e2a\u6848\u662f\u5426\u5212\u7b97\u4e0b\u7ed3\u8bba\uff1b\n  \u51e1\u6d89\u53ca\u300c\u8981\u4e0d\u8981\u628a\u4f59\u989d\u964d\u4e0b\u6765\u300d\u4e00\u7c7b\u6d89\u53ca\u91d1\u878d\u4ea7\u54c1\u7684\u51b3\u5b9a\uff0c\u660e\u786e\u6307\u5411\u6301\u724c\u7406\u8d22\u987e\u95ee\uff0c\u4f1a\u8ba1\u4fa7\u53ea\u8bb2\u4f30\u503c\u3001\u8d26\u52a1\u3001\u7533\u62a5\u4e0e\u9009\u62e9\u7684\u673a\u5236\u3002\n\u7e41\u4f53: \u6309 CONTENT_SOP \u00a75.1\uff0c\u6838\u5fc3\u672f\u8bed\u9996\u73b0\u5904\u5e76\u5217\u7e41\u4f53\uff08\u81ea\u7ba1\u517b\u8001\u91d1\u3001\u603b\u4f59\u989d\u3001\u7533\u62a5\u3001\u8d44\u672c\u5229\u5f97\uff09\u3002\n--><\/p>\n<p>\u5982\u679c\u4f60\u6709\u4e00\u4e2a\u81ea\u7ba1\u517b\u8001\u91d1\uff08\u81ea\u7ba1\u990a\u8001\u91d1\uff0cSMSF\uff09\uff0c\u800c\u4e14\u603b\u4f59\u989d\uff08\u7e3d\u9918\u984d\uff09\u5728 300 \u4e07\u6fb3\u5143\u4e0a\u4e0b\uff0c\u90a3\u4e48\u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u6709\u4e00\u6761\u65b0\u7a0e\u5df2\u7ecf\u5728\u8ba1\u4e86\u3002<\/p>\n<p>\u5b83\u53eb Division 296\u3002\u5b83\u4e0d\u9700\u8981\u4f60\u7533\u8bf7\uff0c\u4e5f\u4e0d\u9700\u8981\u4f60\u505a\u4efb\u4f55\u9009\u62e9\u624d\u751f\u6548\u2014\u2014\u5b83\u81ea\u5df1\u5f00\u59cb\u8dd1\uff0c\u7b2c\u4e00\u6b21\u7b97\u8d26\u7684\u65e5\u5b50\u662f <strong>2027 \u5e74 6 \u6708 30 \u65e5<\/strong>\uff0c\u800c\u7b2c\u4e00\u5f20\u8bc4\u4f30\u5355\u8981\u5230 2027-28 \u5e74\u5ea6\u7684\u4e0b\u534a\u5e74\u624d\u4f1a\u5bc4\u51fa\u6765\u3002\u4e2d\u95f4\u9694\u7740\u5c06\u8fd1\u4e24\u5e74\uff0c\u6240\u4ee5\u5927\u591a\u6570\u4eba\u5230\u73b0\u5728\u8fd8\u6ca1\u6536\u5230\u4efb\u4f55\u901a\u77e5\uff0c\u4e5f\u5c31\u8fd8\u6ca1\u5f53\u56de\u4e8b\u3002<\/p>\n<p>\u95ee\u9898\u5728\u4e8e\uff1a<strong>\u51b3\u5b9a\u4f60\u8981\u4e0d\u8981\u4ea4\u8fd9\u7b14\u7a0e\u7684\uff0c\u662f 2027 \u5e74 6 \u6708 30 \u65e5\u90a3\u5929\u7684\u4f59\u989d\uff1b\u800c\u51b3\u5b9a\u4f60\u8981\u4ea4\u591a\u5c11\u7684\uff0c\u6709\u4e00\u90e8\u5206\u5df2\u7ecf\u9501\u5728 2026 \u5e74 6 \u6708 30 \u65e5\u90a3\u5929\u7684\u4f30\u503c\u4e0a\u4e86\u3002<\/strong>\u90a3\u4e00\u5929\u5df2\u7ecf\u8fc7\u53bb\u4e24\u4e2a\u534a\u6708\u3002\u8fd9\u7bc7\u6587\u7ae0\u8bb2\u7684\u5c31\u662f\u8fd9\u4e2a\u65f6\u95f4\u5dee\uff0c\u4ee5\u53ca\u5728\u5b83\u5f7b\u5e95\u51c9\u6389\u4e4b\u524d\u8be5\u8865\u4ec0\u4e48\u3002<\/p>\n<figure>\n<img decoding=\"async\" src=\"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/09\/smsf-division-296-valuation-hero-2026-09-16.jpeg\" alt=\"\u81ea\u7ba1\u517b\u8001\u91d1\u4f59\u989d\u8d85\u8fc7 300 \u4e07\u6fb3\u5143\u7684 Division 296 \u9644\u52a0\u7a0e\uff1a2026-27 \u662f\u7b2c\u4e00\u4e2a\u9002\u7528\u5e74\u5ea6\uff0c\u57fa\u91d1\u8d44\u4ea7\u5728 2026 \u5e74 6 \u6708 30 \u65e5\u7684\u5e02\u503c\u5f71\u54cd\u5e94\u7a0e\u6536\u76ca\u7684\u8ba1\u7b97 \u2014\u2014 \u58a8\u5c14\u672c\u5e03\u91cc\u65af\u73ed\u534e\u4eba\u4f1a\u8ba1\" \/><figcaption>Division 296 \u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u9002\u7528\uff0c2026-27 \u662f\u7b2c\u4e00\u4e2a\u9002\u7528\u5e74\u5ea6\u3002\u57fa\u91d1\u6bcf\u9879\u8d44\u4ea7\u5728 2026 \u5e74 6 \u6708 30 \u65e5\u7684\u5e02\u503c\uff0c\u662f\u300cCGT \u8c03\u6574\u9009\u62e9\u300d\u7684\u5b9a\u4ef7\u951a\u3002<\/figcaption><\/figure>\n<h2>\u5148\u628a\u72b6\u6001\u8bf4\u6e05\u695a\uff1a\u8fd9\u6761\u7a0e\u5df2\u7ecf\u662f\u6cd5\u5f8b\uff0c\u4e0d\u662f\u63d0\u6848<\/h2>\n<p>\u8fc7\u53bb\u4e24\u5e74\u8fd9\u4e2a\u8bdd\u9898\u53cd\u590d\u51fa\u73b0\u5728\u4e2d\u6587\u7fa4\u91cc\uff0c\u7248\u672c\u5f88\u591a\uff0c\u5f88\u591a\u4eba\u8fd8\u505c\u7559\u5728\u300c\u8fd8\u5728\u5435\u3001\u53ef\u80fd\u4e0d\u4f1a\u901a\u8fc7\u300d\u7684\u5370\u8c61\u91cc\u3002\u73b0\u5728\u7684\u4e8b\u5b9e\u662f\uff1a\u5b83\u5df2\u7ecf\u901a\u8fc7\u5e76\u4e14\u5f00\u59cb\u9002\u7528\u4e86\u3002<\/p>\n<p>ATO \u7684\u73b0\u884c\u9875\u9762\u5199\u5f97\u5f88\u76f4\u63a5\uff1a\u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0cDivision 296 \u7a0e\u4f1a\u51cf\u5c11\u4e2a\u4eba\u901a\u8fc7\u517b\u8001\u91d1\u4eab\u53d7\u7684\u7a0e\u6536\u4f18\u60e0\uff1b\u8fd9\u7b14\u7a0e\u4e00\u822c\u53ef\u4ee5\u4ece\u4e2a\u4eba\u7684\u517b\u8001\u91d1\u57fa\u91d1\u91cc\u51fa\u3002\u914d\u5957\u6cd5\u5f8b\u662f\u300aTreasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026\u300b\u4e0e\u300aSuperannuation (Building a Stronger and Fairer Super System) Imposition Act 2026\u300b\uff0c\u6cd5\u89c4\u662f F2026L00726\u3002<strong>2026-27 \u662f\u7b2c\u4e00\u4e2a\u9002\u7528\u5e74\u5ea6<\/strong>\uff08\u6765\u6e90\uff1aATO QC107622\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 6 \u6708 29 \u65e5\uff09\u3002<\/p>\n<h2>\u4e24\u4e2a\u95e8\u69db\uff0c\u4e24\u6863\u52a0\u7a0e<\/h2>\n<p>Division 296 \u6309\u6bd4\u4f8b\u8d70\uff1a\u5148\u7b97\u51fa\u4f60\u5f53\u5e74\u517b\u8001\u91d1\u6536\u76ca\u91cc\uff0c\u300c\u5f52\u5c5e\u4e8e\u8d85\u8fc7\u95e8\u69db\u90a3\u90e8\u5206\u4f59\u989d\u300d\u7684\u6bd4\u4f8b\uff0c\u518d\u5bf9\u8fd9\u90e8\u5206\u52a0\u7a0e\u3002\u6574\u4e2a\u4f59\u989d\u548c\u5f53\u5e74\u5168\u90e8\u6536\u76ca\u90fd\u4e0d\u662f\u8ba1\u7a0e\u57fa\u6570\u3002<\/p>\n<ul>\n<li><strong>\u7b2c\u4e00\u6863<\/strong>\uff1a\u603b\u4f59\u989d\uff08TSB\uff09\u8d85\u8fc7\u5927\u989d\u4f59\u989d\u95e8\u69db\uff08LSBT\uff09\u7684\uff0c\u5bf9\u5e94\u90e8\u5206\u7684\u5e94\u7a0e\u517b\u8001\u91d1\u6536\u76ca<strong>\u52a0\u5f81 15%<\/strong>\u30022026-27 \u5e74\u5ea6 LSBT \u4e3a <strong>300 \u4e07\u6fb3\u5143<\/strong>\u3002<\/li>\n<li><strong>\u7b2c\u4e8c\u6863<\/strong>\uff1a\u603b\u4f59\u989d\u518d\u8d85\u8fc7\u8d85\u5927\u989d\u4f59\u989d\u95e8\u69db\uff08VLSBT\uff09\u7684\uff0c\u5bf9\u5e94\u90e8\u5206<strong>\u518d\u52a0 10%<\/strong>\u30022026-27 \u5e74\u5ea6 VLSBT \u4e3a <strong>1,000 \u4e07\u6fb3\u5143<\/strong>\u3002<\/li>\n<\/ul>\n<p>\u4e24\u4e2a\u95e8\u69db\u90fd\u4f1a\u968f CPI \u6307\u6570\u5316\uff0c\u4f46\u4e0d\u662f\u9010\u5757\u94b1\u6da8\uff1a<strong>LSBT \u6309 15 \u4e07\u6fb3\u5143\u4e00\u6863\u8df3\uff0cVLSBT \u6309 50 \u4e07\u6fb3\u5143\u4e00\u6863\u8df3<\/strong>\u3002\u4e5f\u5c31\u662f\u8bf4\u4f59\u989d\u521a\u8fc7 300 \u4e07\u7684\u4eba\uff0c\u672a\u6765\u67d0\u4e00\u5e74\u53ef\u80fd\u56e0\u4e3a\u95e8\u69db\u8df3\u5230 315 \u4e07\u800c\u91cd\u65b0\u56de\u5230\u7ebf\u4e0b\u2014\u2014\u4f46\u8fd9\u53d6\u51b3\u4e8e CPI\uff0c\u4e0d\u80fd\u5f53\u6210\u8ba1\u5212\u6765\u7528\u3002\uff08\u6765\u6e90\uff1aATO QC107622\uff09<\/p>\n<h2>\u7b2c\u4e00\u5e74\u53ea\u770b\u4e00\u5929\uff1a2027 \u5e74 6 \u6708 30 \u65e5<\/h2>\n<p>\u8fd9\u6761\u89c4\u5219\u7b2c\u4e00\u5e74\u548c\u4ee5\u540e\u5e74\u5ea6\u4e0d\u4e00\u6837\uff0c\u5f88\u591a\u4eba\u4f1a\u770b\u6f0f\u3002<\/p>\n<p><strong>2026-27 \u5e74\u5ea6<\/strong>\uff1a\u8981\u9002\u7528 Division 296\uff0c\u662f<strong>\u5e74\u672b\uff082027 \u5e74 6 \u6708 30 \u65e5\uff09\u90a3\u5929\u7684\u603b\u4f59\u989d<\/strong>\u5fc5\u987b\u9ad8\u4e8e\u95e8\u69db\u3002\u5e74\u521d\u9ad8\u3001\u5e74\u672b\u4f4e\uff0c\u7b2c\u4e00\u5e74\u4e0d\u843d\u5165\u3002<\/p>\n<p><strong>\u4ee5\u540e\u5e74\u5ea6<\/strong>\uff1a\u5e74\u5ea6\u5f00\u59cb\u4e4b\u524d\u90a3\u4e00\u523b\u7684\u603b\u4f59\u989d\uff0c<strong>\u6216\u8005<\/strong>\u5e74\u672b\u7684\u603b\u4f59\u989d\uff0c\u4efb\u4e00\u8d85\u8fc7\u95e8\u69db\u5373\u9002\u7528\u3002<\/p>\n<p>\u8fd8\u6709\u4e00\u6761\u5728 SMSF \u91cc\u7279\u522b\u503c\u94b1\uff1a<strong>\u7b97 Division 296 \u7684\u603b\u4f59\u989d\u65f6\uff0c\u6709\u9650\u8ffd\u7d22\u501f\u6b3e\u5b89\u6392\uff08LRBA\uff09\u7684\u91d1\u989d\u4e0d\u8ba1\u5165<\/strong>\u3002\u4e5f\u5c31\u662f\u8bf4\u57fa\u91d1\u91cc\u90a3\u5957\u7528 LRBA \u4e70\u7684\u623f\u5b50\uff0c\u5176\u5bf9\u5e94\u7684\u501f\u6b3e\u91d1\u989d\u5728\u8fd9\u4e2a\u53e3\u5f84\u4e0b\u88ab\u5254\u9664\u3002\u57fa\u91d1\u91cc\u6709 LRBA \u7684\u5bb6\u5ead\uff0c\u5149\u8fd9\u4e00\u6761\u5c31\u53ef\u80fd\u8ba9\u5224\u5b9a\u7ed3\u679c\u5b8c\u5168\u4e0d\u540c\u3002\uff08\u6765\u6e90\uff1aATO QC107622 \u4e0e QC107628\uff09<\/p>\n<blockquote>\n<p>\ud83d\udca1 <strong>\u4e00\u53e5\u8bdd\uff1a\u8981\u4e0d\u8981\u4ea4\uff0c\u770b 2027 \u5e74 6 \u6708 30 \u65e5\u90a3\u5929\u7684\u603b\u4f59\u989d\uff1b\u4ea4\u591a\u5c11\uff0c\u770b\u57fa\u91d1\u5f53\u5e74\u7684\u6536\u76ca\u600e\u4e48\u7b97\u2014\u2014\u800c\u6536\u76ca\u600e\u4e48\u7b97\uff0c\u4ece 2026 \u5e74 6 \u6708 30 \u65e5\u7684\u5e02\u503c\u8d77\u8df3\u3002<\/strong><\/p>\n<\/blockquote>\n<h2>\u771f\u6b63\u8981\u73b0\u5728\u52a8\u624b\u7684\u4e00\u4ef6\u4e8b\uff1a2026 \u5e74 6 \u6708 30 \u65e5\u7684\u5e02\u503c\u8bc1\u636e<\/h2>\n<p>\u524d\u9762\u51e0\u6761\u51b3\u5b9a\u4f60\u843d\u4e0d\u843d\u5165\uff0c\u8fd9\u4e00\u6761\u51b3\u5b9a\u843d\u5165\u4e4b\u540e\u8d26\u600e\u4e48\u7b97\u3002<\/p>\n<p>\u4e3a\u4e86\u7b97 Division 296 \u4e0b\u7684\u300c\u57fa\u91d1\u6536\u76ca\u300d\uff0cSMSF <strong>\u53ef\u4ee5\u9009\u62e9<\/strong>\u628a\u57fa\u91d1\u6301\u6709\u7684 CGT \u8d44\u4ea7\u7684\u6210\u672c\u57fa\u7840\uff08\u6216\u51cf\u5c11\u540e\u7684\u6210\u672c\u57fa\u7840\uff09<strong>\u91cd\u7f6e\u4e3a\u8be5\u8d44\u4ea7\u5728 2026 \u5e74 6 \u6708 30 \u65e5\u7ed3\u675f\u65f6\u7684\u5e02\u503c<\/strong>\u3002ATO \u7684\u8bf4\u6cd5\u662f\uff0c\u8fd9\u6837\u505a\u662f\u4e3a\u4e86\u627f\u8ba4 Division 296 \u5f00\u59cb\u4e4b\u524d\u5df2\u7ecf\u7d2f\u79ef\u7684\u90a3\u90e8\u5206\u4ef7\u503c\u3002\uff08\u6765\u6e90\uff1aATO QC107628\uff09<\/p>\n<p>\u8fd9\u4e2a\u9009\u62e9\u6709\u516d\u4e2a\u786c\u6761\u4ef6\uff0c\u6bcf\u4e00\u6761\u90fd\u5f71\u54cd\u4f60\u73b0\u5728\u8be5\u505a\u4ec0\u4e48\uff1a<\/p>\n<ul>\n<li><strong>\u4e00\u6b21\u8986\u76d6\u5168\u90e8<\/strong>\uff1a\u9009\u62e9\u9002\u7528\u4e8e\u57fa\u91d1\u5728 2026 \u5e74 6 \u6708 30 \u65e5\u7ed3\u675f\u65f6\u6301\u6709\u7684<strong>\u6240\u6709<\/strong> CGT \u8d44\u4ea7\uff0c\u4e0d\u80fd\u6311\u7740\u7528\u3002<\/li>\n<li><strong>\u53ea\u7ba1\u76f4\u63a5\u6301\u6709\u7684<\/strong>\uff1a\u4e00\u822c\u53ea\u9002\u7528\u4e8e\u57fa\u91d1\u76f4\u63a5\u6301\u6709\u6216\u62e5\u6709\u7684\u8d44\u4ea7\uff0c\u95f4\u63a5\u6301\u6709\u7684\u4e0d\u9002\u7528\u2014\u2014\u4f8b\u5916\u662f\u901a\u8fc7\u6258\u7ba1\u4eba\u6216\u7a0e\u52a1\u7a7f\u900f\u5b89\u6392\uff08\u4f8b\u5982 LRBA \u4fe1\u6258\uff09\u6301\u6709\u7684\u3002<\/li>\n<li><strong>\u53ea\u4e3a\u7b97\u8fd9\u7b14\u7a0e<\/strong>\uff1a\u91cd\u7f6e\u53ea\u7528\u4e8e\u8ba1\u7b97\u57fa\u91d1\u5f53\u5e74\u7684 Division 296 \u6536\u76ca\uff0c\u4e0d\u6539\u53d8\u57fa\u91d1\u672c\u8eab\u7684\u8d44\u672c\u5229\u5f97\uff08\u8cc7\u672c\u5229\u5f97\uff09\u7a0e\u5904\u7406\u3002<\/li>\n<li><strong>\u5176\u4ed6\u5143\u7d20\u5f52\u96f6<\/strong>\uff1a\u91cd\u7f6e\u540e\uff0c\u7b2c\u4e00\u5143\u7d20\u53d6 2026 \u5e74 6 \u6708 30 \u65e5\u7ed3\u675f\u65f6\u7684\u5e02\u503c\uff0c<strong>\u5176\u4f59\u5404\u5143\u7d20\u5728\u8be5\u65e5\u88ab\u8c03\u6574\u4e3a\u96f6<\/strong>\u2014\u2014\u90a3\u5929\u4e4b\u524d\u8ba1\u5165\u6210\u672c\u57fa\u7840\u7684\u91d1\u989d\uff08\u4f8b\u5982\u8fc7\u53bb\u505a\u8fc7\u7684\u8d44\u672c\u6027\u6539\u826f\uff09\u5728\u8fd9\u4e2a\u53e3\u5f84\u4e0b\u88ab\u5254\u9664\u3002<\/li>\n<li><strong>\u4e0d\u53ef\u64a4\u9500<\/strong>\uff1a\u5fc5\u987b\u7528 ATO \u89c4\u5b9a\u7684\u8868\u683c\uff08ATO \u8bf4\u8868\u683c\u4f1a\u5728\u9002\u5f53\u65f6\u5019\u63d0\u4f9b\uff09\uff0c\u5728 <strong>2026-27 \u5e74\u5ea6\u57fa\u91d1\u5e74\u62a5\u7684\u5230\u671f\u65e5\u4e4b\u524d<\/strong>\u505a\u51fa\uff0c<strong>\u505a\u4e86\u4e0d\u80fd\u64a4\u9500<\/strong>\u3002\u8868\u683c\u4e0d\u9700\u8981\u4ea4\u7ed9 ATO\u3002<\/li>\n<li><strong>\u8981\u7559\u8bb0\u5f55<\/strong>\uff1a\u5bf9\u9002\u7528\u8be5\u9009\u62e9\u7684\u6bcf\u4e00\u9879 CGT \u8d44\u4ea7\uff0c\u8981\u7559\u4e0b\u6210\u672c\u57fa\u7840\u4e0e\u51cf\u5c11\u540e\u6210\u672c\u57fa\u7840\u5404\u5143\u7d20\u7684\u8bb0\u5f55\uff1b\u8bb0\u5f55\u987b\u4e3a\u82f1\u6587\u6216\u53ef\u968f\u65f6\u8f6c\u6362\u4e3a\u82f1\u6587\uff1b\u4fdd\u5b58\u81f3\u8be5\u6279\u8d44\u4ea7\u4e0d\u53ef\u80fd\u518d\u53d1\u751f CGT \u4e8b\u4ef6\u4e4b\u540e 5 \u5e74\u3002<\/li>\n<\/ul>\n<p>\u628a\u8fd9\u516d\u6761\u8fde\u8d77\u6765\u770b\uff0c\u7ed3\u8bba\u53ea\u6709\u4e00\u4e2a\uff1a<strong>\u8fd9\u4e2a\u9009\u62e9\u5212\u4e0d\u5212\u7b97\uff0c\u53d6\u51b3\u4e8e\u6bcf\u9879\u8d44\u4ea7\u5728 2026 \u5e74 6 \u6708 30 \u65e5\u90a3\u5929\u503c\u591a\u5c11\u94b1\uff1b\u800c\u90a3\u5929\u5df2\u7ecf\u8fc7\u53bb\u4e86\u3002<\/strong>\u57fa\u51c6\u65e5\u4e0d\u4f1a\u91cd\u6765\uff0c\u53ea\u80fd\u9760\u8bc1\u636e\u5f80\u56de\u8fd8\u539f\u3002ATO \u7ed9\u5ba1\u8ba1\u5e08\u7684\u6307\u5f15\u91cc\u6709\u4e00\u53e5\u5f88\u5173\u952e\u7684\u8bdd\uff1a\u8bc1\u636e\u5e94\u652f\u6301\u4e00\u4e2a<strong>\u5c3d\u53ef\u80fd\u8d34\u8fd1 6 \u6708 30 \u65e5<\/strong>\u7684\u5e02\u503c\uff0c\u5728\u5e02\u573a\u53ef\u80fd\u6ce2\u52a8\u65f6\u5c24\u5176\u91cd\u8981\uff08\u6765\u6e90\uff1aATO QC60021\uff09\u3002\u8fd9\u53e5\u8bdd\u7684\u73b0\u5b9e\u542b\u4e49\u662f\u2014\u2014\u623f\u4ea7\u4e2d\u4ecb\u7684\u8bc4\u4f30\u3001\u53ef\u6bd4\u6210\u4ea4\u8bb0\u5f55\u8fd9\u7c7b\u8bc1\u636e\uff0c<strong>\u8d8a\u5f80\u540e\u8865\u8d8a\u96be\u8fd8\u539f\u5230\u90a3\u4e00\u5929<\/strong>\u3002<\/p>\n<h2>ATO 8 \u6708 31 \u65e5\u4e13\u95e8\u63d0\u9192\u4e86\u5ba1\u8ba1\u5e08<\/h2>\n<p>2026 \u5e74 8 \u6708 31 \u65e5\uff0cATO \u5728 SMSF \u4e13\u680f\u91cc\u53d1\u4e86\u4e00\u6761\u7ed9\u5ba1\u8ba1\u5e08\u7684\u63d0\u9192\uff0c\u4e3b\u9898\u5c31\u662f Division 296 \u4e0e SMSF \u5ba1\u8ba1\u3002\u8981\u70b9\u662f\uff1aDivision 296 \u4e0d\u6539\u53d8\u5ba1\u8ba1\u5e08\u7684\u65e2\u6709\u4e49\u52a1\uff0c\u4f46\u51c6\u786e\u7684\u8bb0\u8d26\u4e0e\u65e2\u6709\u5ba1\u8ba1\u8981\u6c42\u53d8\u5f97\u66f4\u91cd\u8981\uff0c\u56e0\u4e3a\u5b83\u4eec\u652f\u6491 Division 296 \u7684\u8ba1\u7b97\u3002\u5ba1\u8ba1\u65f6\u8981\u67e5\u4e24\u4ef6\u4e8b\u2014\u2014<\/p>\n<ul>\n<li>\u662f\u5426\u6709\u5145\u5206\u3001\u9002\u5f53\u7684\u5ba1\u8ba1\u8bc1\u636e\u652f\u6301\u57fa\u91d1<strong>\u6bcf\u4e00\u9879\u8d44\u4ea7<\/strong>\u62a5\u544a\u7684\u5e02\u503c\uff08SISR \u7b2c 8.02B \u6761\u8981\u6c42\u53d7\u6258\u4eba\u5728\u7f16\u5236\u57fa\u91d1\u8d26\u76ee\u4e0e\u62a5\u8868\u65f6\u6309\u5e02\u503c\u8ba1\u4ef7\uff09\uff1b<\/li>\n<li>\u53d7\u6258\u4eba\u662f\u5426\u5728<strong>\u516c\u5e73\u5408\u7406\u7684\u57fa\u7840\u4e0a<\/strong>\u628a\u6295\u8d44\u6536\u76ca\u5206\u914d\u5230\u5404\u6210\u5458\uff08SISR \u7b2c 5.03 \u6761\uff09\u3002<\/li>\n<\/ul>\n<p>\u62ff\u4e0d\u5230\u5145\u5206\u9002\u5f53\u8bc1\u636e\u7684\uff0c\u5ba1\u8ba1\u5e08\u8981\u8003\u8651\u51fa\u5177\u4fee\u6b63\u610f\u89c1\u7684\u72ec\u7acb\u5ba1\u8ba1\u5e08\u62a5\u544a\uff08IAR\uff09\uff0c\u5e76\u5728\u8fbe\u5230\u62a5\u544a\u6807\u51c6\u65f6\u63d0\u4ea4\u5ba1\u8ba1\u5e08\u8fdd\u89c4\u62a5\u544a\uff08ACR\uff09\u3002\u7b2c 5.03 \u6761\u672c\u8eab\u4e0d\u5c5e\u4e8e ACR \u7684\u62a5\u544a\u4e8b\u9879\uff0c\u4f46\u5ba1\u8ba1\u5e08\u53ef\u4ee5\u628a\u76f8\u5173\u7591\u8651\u5199\u8fdb ACR \u7684 G \u90e8\u5206\u3002\uff08\u6765\u6e90\uff1aATO QC107972\uff09<\/p>\n<p>\u4e3a\u4ec0\u4e48\u8fd9\u6761\u503c\u5f97\u4e2d\u6587\u8bfb\u8005\u7279\u522b\u6ce8\u610f\uff1a\u5f88\u591a\u5bb6\u5ead\u7684 SMSF \u91cc\u4e3b\u8981\u8d44\u4ea7\u662f\u4e00\u5957\u623f\uff0c\u800c\u8fc7\u53bb\u51e0\u5e74\u4f30\u503c\u8fd9\u4ef6\u4e8b\u5728\u4e0d\u5c11\u57fa\u91d1\u91cc\u662f\u300c\u6309\u53bb\u5e74\u6570\u5b57\u52a0\u4e00\u70b9\u300d\u8fc7\u53bb\u7684\u3002\u4ee5\u524d\u8fd9\u6700\u591a\u662f\u5ba1\u8ba1\u610f\u89c1\u7684\u95ee\u9898\uff1b<strong>\u4ece 2026-27 \u8d77\uff0c\u5b83\u540c\u65f6\u662f\u4e00\u4e2a\u7a0e\u7684\u6570\u5b57<\/strong>\u3002\u4e24\u4e2a\u6210\u5458\u7684\u4f59\u989d\u5206\u522b\u662f\u591a\u5c11\u3001\u6295\u8d44\u6536\u76ca\u600e\u4e48\u5206\u5230\u6bcf\u4e2a\u4eba\u5934\u4e0a\uff0c\u76f4\u63a5\u51b3\u5b9a\u8c01\u88ab\u5224\u5b9a\u4e3a\u300c\u5728\u8303\u56f4\u5185\u7684\u6210\u5458\u300d\u3002<\/p>\n<h2>ATO \u8ba4\u7684\u4f30\u503c\u8bc1\u636e\u957f\u4ec0\u4e48\u6837<\/h2>\n<p>ATO \u7ed9\u5ba1\u8ba1\u5e08\u7684\u6307\u5f15\u91cc\uff0c\u5bf9\u4e0d\u52a8\u4ea7\u5217\u4e86\u8fd9\u4e9b\u53ef\u63a5\u53d7\u7684\u8bc1\u636e\u5f62\u5f0f\uff1a<\/p>\n<ul>\n<li>\u5408\u683c\u72ec\u7acb\u4f30\u503c\u5e08\u51fa\u5177\u7684\u4f30\u503c\uff08\u623f\u4ea7\u5360\u57fa\u91d1\u6bd4\u91cd\u5927\u65f6\u5c24\u5176\u5e94\u8003\u8651\uff09\uff1b<\/li>\n<li>\u623f\u5730\u4ea7\u4e2d\u4ecb\u7684\u72ec\u7acb\u8bc4\u4f30\uff08\u542b\u8def\u8fb9\u8bc4\u4f30\uff09\uff1b<\/li>\n<li>\u8fd1\u671f\u8d2d\u5165\u4e14\u6b64\u540e\u6ca1\u6709\u53d1\u751f\u91cd\u5927\u5f71\u54cd\u4ef7\u503c\u7684\u4e8b\u4ef6\u7684\uff0c\u8d2d\u4e70\u5408\u540c\uff1b<\/li>\n<li>\u8fd1\u671f\u53ef\u6bd4\u6210\u4ea4\u8bb0\u5f55\uff1b<\/li>\n<li>\u4e0e\u5176\u4ed6\u4f30\u503c\u8bc1\u636e\u4e00\u81f4\u7684\u5e02\u653f\u4f30\u4ef7\u5355\uff08rates notice\uff09\uff1b<\/li>\n<li>\u5546\u4e1a\u7269\u4e1a\u7684\u51c0\u6536\u76ca\u7387\uff08\u4e0d\u80fd\u5355\u72ec\u4f5c\u4e3a\u8bc1\u636e\uff0c\u4e14\u53ea\u5728\u79df\u6237\u4e3a\u975e\u5173\u8054\u65b9\u65f6\u9002\u7528\uff09\u3002<\/li>\n<\/ul>\n<p>\u4e24\u6761\u9650\u5236\u8981\u8bb0\u4f4f\uff1a<strong>\u5355\u4e00\u4e00\u9879\u8bc1\u636e\u901a\u5e38\u4e0d\u591f<\/strong>\uff08\u57fa\u91d1\u8fd1\u671f\u521a\u4e70\u5165\u7684\u9664\u5916\uff09\uff0cATO \u5efa\u8bae\u7528\u591a\u4e2a\u6765\u6e90\u4e92\u76f8\u5370\u8bc1\uff1b\u53e6\u5916\uff0c\u53ea\u5199\u300c\u6839\u636e\u533a\u57df\u6210\u4ea4\u60c5\u51b5\uff0c\u672c\u7269\u4e1a\u9884\u8ba1\u53ef\u552e\u5f97\u67d0\u4ef7\u300d\u800c\u4e0d\u5217\u51fa\u90a3\u4e9b\u6210\u4ea4\u660e\u7ec6\u7684\u4e2d\u4ecb\u8bc4\u4f30\uff0c<strong>\u4e00\u822c\u4e0d\u6784\u6210\u5145\u5206\u9002\u5f53\u7684\u8bc1\u636e<\/strong>\u3002\uff08\u6765\u6e90\uff1aATO QC60021\uff09<\/p>\n<p>\u89c4\u5219\u672c\u8eab\u4e0d\u8981\u6c42\u6bcf\u5e74\u90fd\u8bf7\u5408\u683c\u72ec\u7acb\u4f30\u503c\u5e08\u91cd\u4f30\uff0c\u4f46\u53d7\u6258\u4eba\u4ecd\u987b\u8003\u8651\u5f80\u5e74\u7684\u72ec\u7acb\u4f30\u503c\u5728\u5f53\u5e74\u662f\u5426\u8fd8\u7ad9\u5f97\u4f4f\uff1b\u5982\u679c\u6cbf\u7528\u5f80\u5e74\u72ec\u7acb\u4f30\u503c\uff0c\u5f53\u5e74\u8fd8\u9700\u8981\u5176\u4ed6\u5ba2\u89c2\u3001\u53ef\u652f\u6301\u7684\u6570\u636e\u6765\u4f50\u8bc1\u3002<\/p>\n<h2>\u65f6\u95f4\u7ebf\uff1a\u4ec0\u4e48\u65f6\u5019\u53d1\u751f\u4ec0\u4e48<\/h2>\n<table>\n<thead>\n<tr>\n<th>\u65f6\u95f4<\/th>\n<th>\u53d1\u751f\u4ec0\u4e48<\/th>\n<th>\u4f60\u8981\u505a\u7684<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2026 \u5e74 6 \u6708 30 \u65e5<\/td>\n<td>CGT \u8c03\u6574\u9009\u62e9\u7684\u5e02\u503c\u57fa\u51c6\u65e5\uff08\u5df2\u8fc7\uff09<\/td>\n<td>\u8865\u9f50\u6bcf\u9879\u8d44\u4ea7\u5728\u8be5\u65e5\u7684\u5e02\u503c\u8bc1\u636e\uff0c\u591a\u6765\u6e90\u4e92\u8bc1<\/td>\n<\/tr>\n<tr>\n<td>2026 \u5e74 7 \u6708 1 \u65e5<\/td>\n<td>Division 296 \u5f00\u59cb\u9002\u7528<\/td>\n<td>\u786e\u8ba4\u57fa\u91d1\u5185\u6bcf\u4f4d\u6210\u5458\u7684\u4f59\u989d\u4f4d\u7f6e\u4e0e\u6536\u76ca\u5206\u914d\u65b9\u6cd5<\/td>\n<\/tr>\n<tr>\n<td>2027 \u5e74 6 \u6708 30 \u65e5<\/td>\n<td>\u7b2c\u4e00\u6b21\u5224\u5b9a\u65e5\uff1a\u8fd9\u5929\u7684\u603b\u4f59\u989d\u51b3\u5b9a 2026-27 \u662f\u5426\u843d\u5165<\/td>\n<td>\u5e74\u5ea6\u4e2d\u9014\u7559\u610f\u4f59\u989d\u53d8\u5316\uff0c\u4f30\u503c\u8bc1\u636e\u6309\u5e74\u5907\u9f50<\/td>\n<\/tr>\n<tr>\n<td>2026-27 \u5e74\u5ea6\u57fa\u91d1\u5e74\u62a5\u5230\u671f\u65e5<\/td>\n<td>CGT \u8c03\u6574\u9009\u62e9\u7684\u6700\u540e\u671f\u9650\uff0c\u903e\u671f\u4e0d\u53ef\u8865\uff0c\u505a\u4e86\u4e0d\u53ef\u64a4\u9500<\/td>\n<td>\u5728\u5230\u671f\u65e5\u524d\u5b8c\u6210\u6d4b\u7b97\u4e0e\u51b3\u5b9a\uff0c\u7559\u5b58\u8bb0\u5f55<\/td>\n<\/tr>\n<tr>\n<td>2026-27 \u5e74\u5ea6\u57fa\u91d1\u5e74\u62a5<\/td>\n<td>\u57fa\u91d1\u987b\u7533\u62a5\uff08\u7533\u5831\uff09\u5728\u8303\u56f4\u5185\u6210\u5458\u7684 relevant super earnings<\/td>\n<td>\u6f0f\u62a5\u7684\uff0cATO \u4f1a\u901a\u77e5\uff0c\u987b\u4fee\u6539\u5e74\u62a5\u8865\u62a5<\/td>\n<\/tr>\n<tr>\n<td>2027-28 \u5e74\u5ea6\u4e0b\u534a\u5e74\u8d77<\/td>\n<td>ATO \u5f00\u59cb\u53d1\u51fa 2026-27 \u5e74\u5ea6\u7684 Division 296 \u8bc4\u4f30\u5355<\/td>\n<td>\u6838\u5bf9\u8bc4\u4f30\u5355\uff0c\u51b3\u5b9a\u81ea\u4ed8\u8fd8\u662f\u4ece\u57fa\u91d1\u653e\u6b3e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5173\u4e8e\u57fa\u91d1\u4fa7\u7684\u7533\u62a5\uff1aDivision 296 \u7a0e\u662f\u8bc4\u4f30\u7ed9\u4e2a\u4eba\u7684\uff0c\u4f46 SMSF \u53d7\u6258\u4eba\u5fc5\u987b\u628a\u5728\u8303\u56f4\u5185\u6210\u5458\u7684\u4fe1\u606f\u62a5\u7ed9 ATO\u3002\u57fa\u91d1\u5148\u7b97\u51fa\u5f53\u5e74\u7684\u300cDivision 296 \u57fa\u91d1\u6536\u76ca\u300d\uff08\u4e00\u4e2a\u7ecf\u8c03\u6574\u7684\u57fa\u91d1\u5e94\u7a0e\u6240\u5f97\u91d1\u989d\uff09\uff0c\u518d\u628a\u5176\u4e2d\u4e00\u90e8\u5206\u5f52\u5c5e\u5230\u8be5\u6210\u5458\u5728\u672c\u57fa\u91d1\u7684\u6743\u76ca\u4e0a\uff0c\u4f5c\u4e3a\u8be5\u6210\u5458\u7684 relevant super earnings \u62a5\u51fa\u53bb\u3002\u5f52\u5c5e\u65b9\u5f0f\u53d6\u51b3\u4e8e\u8be5\u6210\u5458\u7684\u6743\u76ca\u662f\u7d2f\u79ef\u578b\u8fd8\u662f\u56fa\u5b9a\u6536\u76ca\u578b\u517b\u8001\u91d1\uff1b<strong>\u9664\u5c11\u6570\u4f8b\u5916\uff08\u4f8b\u5982\u57fa\u91d1\u6536\u76ca\u4e3a\u96f6\uff09\uff0c\u9700\u8981\u8058\u8bf7\u7cbe\u7b97\u5e08\u6765\u8ba1\u7b97\u53ef\u5f52\u5c5e\u7684\u91d1\u989d<\/strong>\u3002\u5224\u65ad\u6807\u51c6\u662f\uff1a\u6210\u5458\u5728\u672c\u57fa\u91d1\u6743\u76ca\u7684 TSB \u6570\u503c\u8d85\u8fc7 LSBT\u3002\uff08\u6765\u6e90\uff1aATO QC107628\uff09<\/p>\n<h2>\u7a0e\u5355\u6765\u4e86\u600e\u4e48\u4ea4<\/h2>\n<p>\u8bc4\u4f30\u5355\u53d1\u51fa\u540e\uff0cDivision 296 \u7a0e\u4e00\u822c\u5728 <strong>84 \u5929<\/strong>\u540e\u5230\u671f\u3002\u4f60\u6709\u4e24\u6761\u8def\uff1a\u81ea\u5df1\u4ea4\uff0c\u6216\u8005\u5728\u8bc4\u4f30\u5355\u53d1\u51fa\u540e <strong>60 \u5929\u5185<\/strong>\u9009\u62e9\u4ece\u4e00\u4e2a\u6216\u591a\u4e2a\u517b\u8001\u91d1\u57fa\u91d1\u91cc\u653e\u6b3e\u6765\u4ea4\u3002\u903e\u671f\u672a\u4ea4\u53c8\u6ca1\u9009\u62e9\u653e\u6b3e\u7684\uff0c\u7a0e\u52a1\u4e13\u5458\u53ef\u4ee5\u76f4\u63a5\u8981\u6c42\u4f60\u7684\u67d0\u4e00\u4e2a\u57fa\u91d1\u653e\u6b3e\u4ee3\u4f60\u6e05\u507f\u3002<\/p>\n<p>\u5982\u679c\u4f60\u6709\u56fa\u5b9a\u6536\u76ca\u578b\u6743\u76ca\u4e14\u5c1a\u672a\u9886\u53d6\u6700\u7ec8\u5229\u76ca\uff0c\u4e0e\u8be5\u6743\u76ca\u76f8\u5173\u7684 Division 296 \u7a0e\u4f1a\u9012\u5ef6\u5230\u65e5\u540e\uff1b\u672a\u6309\u671f\u7f34\u7eb3\u4f1a\u8ba1\u606f\uff0c\u4e5f\u53ef\u4ee5\u9009\u62e9\u5728\u5230\u671f\u524d\u81ea\u613f\u63d0\u524d\u7f34\u6e05\u9012\u5ef6\u7684\u7a0e\u6b3e\u4ee5\u907f\u514d\u5229\u606f\u3002<\/p>\n<p>\u8fd8\u6709\u4e00\u6761\u5b9e\u52a1\u7ec6\u8282\uff1a\u7528 myTax \u7533\u62a5\u7684\u4eba\uff0c\u8bc4\u4f30\u5355\u4f1a\u53d1\u5230 myGov \u6536\u4ef6\u7bb1\uff1b<strong>\u60f3\u8ba9\u8bc4\u4f30\u5355\u53d1\u7ed9\u4f60\u7684\u7a0e\u52a1\u4ee3\u7406\uff0c\u8981\u8ba9\u4ee3\u7406\u53bb\u66f4\u65b0\u4f60\u7684\u901a\u8baf\u504f\u597d\u8bbe\u7f6e<\/strong>\u3002\uff08\u6765\u6e90\uff1aATO QC107622\uff09<\/p>\n<h2>\u54ea\u4e9b\u4eba\u4e0d\u7528\u7ba1<\/h2>\n<p>ATO \u5217\u660e\u7684\u8c41\u514d\u4e2a\u4eba\u5305\u62ec\uff1a\u5f53\u5e74\u4efb\u4f55\u65f6\u70b9\u5c5e\u4e8e\u517b\u8001\u91d1\u6536\u5165\u6d41\u7684\u513f\u7ae5\u53d7\u76ca\u4eba\uff1b\u5f53\u5e74\u6216\u6b64\u524d\u5e74\u5ea6\u6536\u5230\u8fc7\u56e0\u4eba\u8eab\u4f24\u5bb3\u800c\u652f\u4ed8\u7684\u7ed3\u6784\u6027\u548c\u89e3\u4f9b\u6b3e\u7684\u4e2a\u4eba\uff1b<strong>\u5728 2026-27 \u5e74\u5ea6\u5185\u8eab\u6545\u7684\u4e2a\u4eba<\/strong>\u3002<\/p>\n<p>\u53e6\u6709\u7279\u5b9a\u6743\u76ca\u7684\u6536\u76ca\u88ab\u6392\u9664\u5728\u5916\uff0c\u5305\u62ec\u5dde\u7ea7\u9ad8\u5c42\u516c\u804c\u4eba\u5458\u3001\u8054\u90a6\u6cd5\u5b98\u4e0e\u9886\u5730\u6700\u9ad8\u6cd5\u9662\u6cd5\u5b98\u53ca\u5176\u9057\u5c5e\u517b\u8001\u91d1\u9886\u53d6\u4eba\u7684\u76f8\u5173\u6536\u76ca\uff0c\u4ee5\u53ca\u6301\u6709\u5883\u5916\u517b\u8001\u91d1\u57fa\u91d1\u6743\u76ca\u3001\u975e\u5408\u89c4\u517b\u8001\u91d1\u8ba1\u5212\u6743\u76ca\u7684\u4e2a\u4eba\u3002\u56fa\u5b9a\u6536\u76ca\u578b\u6743\u76ca\u4e0e\u4e34\u65f6\u5c45\u6c11\u79bb\u5883\u9000\u8fd8\u53e6\u6709\u4e13\u95e8\u89c4\u5219\u3002\uff08\u6765\u6e90\uff1aATO QC107622\uff09<\/p>\n<h2>\u4f1a\u8ba1\u80fd\u505a\u4ec0\u4e48\uff0c\u4e0d\u80fd\u505a\u4ec0\u4e48<\/h2>\n<p>\u8fd9\u4ef6\u4e8b\u6a2a\u8de8\u4e24\u4e2a\u4e13\u4e1a\uff0c\u8fb9\u754c\u8981\u8bf4\u6e05\u695a\u3002<\/p>\n<p><strong>\u5c5e\u4e8e\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\u4ee3\u7406\u8fd9\u4e00\u4fa7\u7684<\/strong>\uff1a\u57fa\u91d1\u8d44\u4ea7\u4f30\u503c\u8bc1\u636e\u7684\u6536\u96c6\u4e0e\u7559\u6863\u3001\u6210\u5458\u6743\u76ca\u4e0e\u6536\u76ca\u5206\u914d\u7684\u8d26\u52a1\u53e3\u5f84\u3001CGT \u8c03\u6574\u9009\u62e9\u7684\u6d4b\u7b97\u4e0e\u8bb0\u5f55\u3001\u5e74\u62a5\u91cc relevant super earnings \u7684\u7533\u62a5\u3001\u8bc4\u4f30\u5355\u4e0e\u653e\u6b3e\u9009\u62e9\u7684\u5904\u7406\u3001\u4ee5\u53ca\u8ddf\u5ba1\u8ba1\u5e08\u5bf9\u63a5\u8bc1\u636e\u3002<\/p>\n<p><strong>\u4e0d\u5c5e\u4e8e\u8fd9\u4e00\u4fa7\u7684<\/strong>\uff1a\u8981\u4e0d\u8981\u628a\u4f59\u989d\u964d\u4e0b\u6765\u3001\u7528\u4ec0\u4e48\u91d1\u878d\u4ea7\u54c1\u3001\u4f9b\u6b3e\u4e0e\u63d0\u53d6\u600e\u4e48\u5b89\u6392\u2014\u2014\u8fd9\u4e9b\u6d89\u53ca\u91d1\u878d\u4ea7\u54c1\u5efa\u8bae\uff0c\u5e94\u7531\u6301\u724c\u7406\u8d22\u987e\u95ee\uff08financial adviser\uff09\u51fa\u5177\u3002\u4efb\u4f55\u4eba\u5728\u4e0d\u4e86\u89e3\u4f60\u6574\u4f53\u8d22\u52a1\u72b6\u51b5\u7684\u524d\u63d0\u4e0b\u544a\u8bc9\u4f60\u300c\u8d76\u7d27\u53d6\u51fa\u6765\u300d\uff0c\u90fd\u4e0d\u8be5\u7167\u505a\u3002<\/p>\n<h2>\u5185\u90e8\u5ef6\u4f38\u9605\u8bfb<\/h2>\n<ul>\n<li><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\u53ea\u5269\u5546\u4e1a\u4e0d\u52a8\u4ea7\u8fd9\u6761\u8def<\/a>\u2014\u2014LRBA \u7684\u73b0\u884c\u89c4\u5219\uff0c\u672c\u6587\u63d0\u5230\u7684\u300cLRBA \u91d1\u989d\u4e0d\u8ba1\u5165 TSB\u300d\u4e0e\u5b83\u914d\u5408\u770b<\/li>\n<li><a href=\"https:\/\/wiselinkaccountants.com.au\/smsf-tax-concessions-nali-australia-chinese\/\">\u81ea\u7ba1\u517b\u8001\u91d1\u7684\u7a0e\u52a1\u4f18\u60e0\u5230\u5e95\u662f\u4ec0\u4e48\uff1a15% \u548c\u514d\u7a0e\u4ece\u54ea\u6765<\/a>\u2014\u2014Division 296 \u662f\u5728\u8fd9\u5957\u4f18\u60e0\u4e4b\u4e0a\u7684\u9644\u52a0\u5c42<\/li>\n<li><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\uff1aATO \u7684\u300c\u91ca\u653e\u6761\u4ef6\u300d<\/a><\/li>\n<li><a href=\"https:\/\/wiselinkaccountants.com.au\/smsf-accountant-melbourne-chinese\/\">Wiselink \u7684\u81ea\u7ba1\u517b\u8001\u91d1\u670d\u52a1<\/a>\u2014\u2014\u8bbe\u7acb\u3001\u884c\u653f\u3001\u7a0e\u52a1\u4e0e\u5408\u89c4\uff0c\u72ec\u7acb\u5ba1\u8ba1\u7531\u5916\u90e8\u5ba1\u8ba1\u5e08\u6267\u884c<\/li>\n<\/ul>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<h3>Division 296 \u5df2\u7ecf\u751f\u6548\u4e86\u5417\uff1f<\/h3>\n<p>\u662f\u7684\u3002ATO \u73b0\u884c\u9875\u9762\u5199\u660e\uff0c\u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77 Division 296 \u7a0e\u4f1a\u51cf\u5c11\u4e2a\u4eba\u901a\u8fc7\u517b\u8001\u91d1\u4eab\u53d7\u7684\u7a0e\u6536\u4f18\u60e0\uff0c2026-27 \u662f\u7b2c\u4e00\u4e2a\u9002\u7528\u5e74\u5ea6\u3002\u914d\u5957\u6cd5\u5f8b\u4e3a\u300aTreasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026\u300b\u4e0e\u300aSuperannuation (Building a Stronger and Fairer Super System) Imposition Act 2026\u300b\uff0c\u914d\u5957\u6cd5\u89c4\u4e3a F2026L00726\u3002\u7b2c\u4e00\u6279 2026-27 \u5e74\u5ea6\u7684\u8bc4\u4f30\u5355\u5c06\u4ece 2027-28 \u5e74\u5ea6\u4e0b\u534a\u5e74\u5f00\u59cb\u53d1\u51fa\u3002\u6765\u6e90\uff1aATO\u300aDivision 296 tax on large super balances\u300bQC107622\uff0c2026 \u5e74 9 \u6708 16 \u65e5\u67e5\u9605\u3002<\/p>\n<h3>\u4f59\u989d\u521a\u597d 300 \u4e07\u51fa\u5934\uff0c\u7b2c\u4e00\u5e74\u600e\u4e48\u5224\u5b9a\uff1f<\/h3>\n<p>2026-27 \u5e74\u5ea6\u7684\u5224\u5b9a\u53ea\u770b\u4e00\u5929\uff1a2027 \u5e74 6 \u6708 30 \u65e5\u7684\u603b\u4f59\u989d\u662f\u5426\u9ad8\u4e8e\u5927\u989d\u4f59\u989d\u95e8\u69db\u3002\u5e74\u5ea6\u4e2d\u95f4\u9ad8\u4e8e\u95e8\u69db\u3001\u5e74\u672b\u4f4e\u4e8e\u95e8\u69db\u7684\uff0c\u7b2c\u4e00\u5e74\u4e0d\u843d\u5165\u3002\u4ece 2027-28 \u5e74\u5ea6\u8d77\u89c4\u5219\u53d8\u5bbd\u2014\u2014\u5e74\u5ea6\u5f00\u59cb\u4e4b\u524d\u90a3\u4e00\u523b\u7684\u603b\u4f59\u989d\u6216\u5e74\u672b\u7684\u603b\u4f59\u989d\uff0c\u4efb\u4e00\u8d85\u8fc7\u95e8\u69db\u5373\u9002\u7528\u3002\u53e6\u5916\uff0c\u5728\u8ba1\u7b97 Division 296 \u7528\u7684\u603b\u4f59\u989d\u65f6\uff0c\u6709\u9650\u8ffd\u7d22\u501f\u6b3e\u5b89\u6392\uff08LRBA\uff09\u7684\u91d1\u989d\u4e0d\u8ba1\u5165\u3002\u95e8\u69db\u4f1a\u6309 CPI \u6307\u6570\u5316\uff0cLSBT \u6bcf\u6b21\u8df3 15 \u4e07\u6fb3\u5143\uff0cVLSBT \u6bcf\u6b21\u8df3 50 \u4e07\u6fb3\u5143\u3002\u6765\u6e90\uff1aATO QC107622 \u4e0e\u300aAbout Division 296 tax for SMSFs\u300bQC107628\uff0c2026 \u5e74 9 \u6708 16 \u65e5\u67e5\u9605\u3002<\/p>\n<h3>\u4ec0\u4e48\u662f CGT \u8c03\u6574\u9009\u62e9\uff0c\u4e3a\u4ec0\u4e48\u8ddf 2026 \u5e74 6 \u6708 30 \u65e5\u6709\u5173\uff1f<\/h3>\n<p>\u4e3a\u8ba1\u7b97 Division 296 \u4e0b\u7684\u57fa\u91d1\u6536\u76ca\uff0cSMSF \u53ef\u4ee5\u9009\u62e9\u628a\u57fa\u91d1\u6301\u6709\u7684 CGT \u8d44\u4ea7\u7684\u6210\u672c\u57fa\u7840\u91cd\u7f6e\u4e3a\u8fd9\u4e9b\u8d44\u4ea7\u5728 2026 \u5e74 6 \u6708 30 \u65e5\u7ed3\u675f\u65f6\u7684\u5e02\u503c\uff0c\u4ee5\u627f\u8ba4\u8be5\u7a0e\u5f00\u59cb\u524d\u5df2\u7d2f\u79ef\u7684\u4ef7\u503c\u3002\u9009\u62e9\u9002\u7528\u4e8e\u57fa\u91d1\u5728\u8be5\u65e5\u6301\u6709\u7684\u5168\u90e8 CGT \u8d44\u4ea7\uff0c\u4e00\u822c\u53ea\u9002\u7528\u4e8e\u76f4\u63a5\u6301\u6709\u7684\u8d44\u4ea7\uff08\u901a\u8fc7\u6258\u7ba1\u4eba\u6216\u7a0e\u52a1\u7a7f\u900f\u5b89\u6392\u5982 LRBA \u4fe1\u6258\u6301\u6709\u7684\u9664\u5916\uff09\u3002\u91cd\u7f6e\u540e\u7b2c\u4e00\u5143\u7d20\u53d6\u8be5\u65e5\u5e02\u503c\uff0c\u5176\u4f59\u5404\u5143\u7d20\u5728\u8be5\u65e5\u8c03\u6574\u4e3a\u96f6\u3002\u9009\u62e9\u5fc5\u987b\u4ee5 ATO \u89c4\u5b9a\u7684\u8868\u683c\u5728 2026-27 \u5e74\u5ea6\u57fa\u91d1\u5e74\u62a5\u5230\u671f\u65e5\u524d\u4f5c\u51fa\uff0c\u4e14\u4e0d\u53ef\u64a4\u9500\uff0c\u8868\u683c\u4e0d\u9700\u8981\u63d0\u4ea4\u7ed9 ATO\uff0c\u4f46\u987b\u7559\u5b58\u6bcf\u9879\u8d44\u4ea7\u5404\u6210\u672c\u57fa\u7840\u5143\u7d20\u7684\u8bb0\u5f55\u3002\u6765\u6e90\uff1aATO QC107628\uff0c2026 \u5e74 9 \u6708 16 \u65e5\u67e5\u9605\u3002<\/p>\n<h3>\u57fa\u91d1\u91cc\u7684\u623f\u4ea7\u4eca\u5e74\u8fd8\u8981\u4e0d\u8981\u8bf7\u4f30\u503c\u5e08\uff1f<\/h3>\n<p>\u89c4\u5219\u4e0d\u8981\u6c42\u6bcf\u5e74\u90fd\u8bf7\u5408\u683c\u72ec\u7acb\u4f30\u503c\u5e08\u91cd\u4f30\u3002SISR \u7b2c 8.02B \u6761\u8981\u6c42\u53d7\u6258\u4eba\u5728\u7f16\u5236\u57fa\u91d1\u8d26\u76ee\u4e0e\u62a5\u8868\u65f6\u6309\u5e02\u503c\u8ba1\u4ef7\uff1b\u53d7\u6258\u4eba\u4ecd\u987b\u8003\u8651\u5f80\u5e74\u7684\u72ec\u7acb\u4f30\u503c\u5728\u5f53\u5e74\u662f\u5426\u8fd8\u7ad9\u5f97\u4f4f\uff0c\u82e5\u6cbf\u7528\u5f80\u5e74\u4f30\u503c\uff0c\u5f53\u5e74\u8fd8\u9700\u8981\u5176\u4ed6\u5ba2\u89c2\u3001\u53ef\u652f\u6301\u7684\u6570\u636e\u4f50\u8bc1\u3002ATO \u5217\u51fa\u7684\u53ef\u63a5\u53d7\u8bc1\u636e\u5305\u62ec\u72ec\u7acb\u4f30\u503c\u3001\u623f\u5730\u4ea7\u4e2d\u4ecb\u7684\u72ec\u7acb\u8bc4\u4f30\u6216\u8def\u8fb9\u8bc4\u4f30\u3001\u8fd1\u671f\u8d2d\u4e70\u5408\u540c\u3001\u8fd1\u671f\u53ef\u6bd4\u6210\u4ea4\u8bb0\u5f55\u3001\u4e0e\u5176\u4ed6\u8bc1\u636e\u4e00\u81f4\u7684\u5e02\u653f\u4f30\u4ef7\u5355\uff0c\u4ee5\u53ca\u5546\u4e1a\u7269\u4e1a\u7684\u51c0\u6536\u76ca\u7387\uff08\u4e0d\u80fd\u5355\u72ec\u4f7f\u7528\u4e14\u9650\u975e\u5173\u8054\u79df\u6237\uff09\u3002ATO \u540c\u65f6\u6307\u51fa\uff0c\u5355\u4e00\u4e00\u9879\u8bc1\u636e\u901a\u5e38\u4e0d\u8db3\u4ee5\u5355\u72ec\u6210\u7acb\uff0c\u5efa\u8bae\u591a\u6765\u6e90\u4e92\u8bc1\uff0c\u4e14\u8bc1\u636e\u5e94\u652f\u6301\u4e00\u4e2a\u5c3d\u53ef\u80fd\u8d34\u8fd1 6 \u6708 30 \u65e5\u7684\u5e02\u503c\u3002\u6765\u6e90\uff1aATO\u300aVerifying the market value of fund assets\u300bQC60021\uff0c2026 \u5e74 9 \u6708 16 \u65e5\u67e5\u9605\u3002<\/p>\n<h3>\u57fa\u91d1\u8981\u5728\u5e74\u62a5\u91cc\u62a5\u4ec0\u4e48\uff1f<\/h3>\n<p>Division 296 \u7a0e\u8bc4\u4f30\u7ed9\u4e2a\u4eba\uff0c\u4f46 SMSF \u53d7\u6258\u4eba\u987b\u5411 ATO \u63d0\u4f9b\u5728\u8303\u56f4\u5185\u6210\u5458\u7684\u4fe1\u606f\u3002\u57fa\u91d1\u5148\u8ba1\u7b97\u5f53\u5e74\u7684 Division 296 \u57fa\u91d1\u6536\u76ca\uff08\u4e00\u4e2a\u7ecf\u8c03\u6574\u7684\u57fa\u91d1\u5e94\u7a0e\u6240\u5f97\u91d1\u989d\uff09\uff0c\u518d\u628a\u5176\u4e2d\u4e00\u90e8\u5206\u5f52\u5c5e\u5230\u8be5\u6210\u5458\u5728\u672c\u57fa\u91d1\u7684\u6743\u76ca\uff0c\u4f5c\u4e3a\u8be5\u6210\u5458\u7684 relevant super earnings\uff0c\u81ea 2026-27 \u5e74\u5ea6\u8d77\u5728 SMSF \u5e74\u62a5\u4e2d\u7533\u62a5\u3002\u5f52\u5c5e\u65b9\u5f0f\u53d6\u51b3\u4e8e\u6210\u5458\u6743\u76ca\u662f\u7d2f\u79ef\u578b\u8fd8\u662f\u56fa\u5b9a\u6536\u76ca\u578b\u517b\u8001\u91d1\uff0c\u9664\u5c11\u6570\u4f8b\u5916\uff08\u5982\u57fa\u91d1\u6536\u76ca\u4e3a\u96f6\uff09\u9700\u8058\u8bf7\u7cbe\u7b97\u5e08\u8ba1\u7b97\u3002\u672a\u7533\u62a5\u7684\uff0cATO \u4f1a\u901a\u77e5\u53d7\u6258\u4eba\uff08\u6709\u7a0e\u52a1\u4ee3\u7406\u7684\u901a\u8fc7\u5728\u7ebf\u670d\u52a1\u901a\u77e5\u4ee3\u7406\uff09\uff0c\u53d7\u6258\u4eba\u987b\u4fee\u6539\u5e74\u62a5\u8865\u62a5\u3002\u6765\u6e90\uff1aATO QC107628\uff0c2026 \u5e74 9 \u6708 16 \u65e5\u67e5\u9605\u3002<\/p>\n<h3>\u7a0e\u5355\u4e0b\u6765\u540e\u4ec0\u4e48\u65f6\u5019\u8981\u4ea4\uff0c\u53ef\u4ee5\u4ece\u57fa\u91d1\u91cc\u51fa\u5417\uff1f<\/h3>\n<p>Division 296 \u7a0e\u4e00\u822c\u5728 ATO \u53d1\u51fa\u8bc4\u4f30\u5355\u540e 84 \u5929\u5230\u671f\u3002\u4e2a\u4eba\u53ef\u4ee5\u81ea\u5df1\u7f34\u7eb3\uff0c\u4e5f\u53ef\u4ee5\u5728\u8bc4\u4f30\u5355\u53d1\u51fa\u540e 60 \u5929\u5185\u9009\u62e9\u4ece\u4e00\u4e2a\u6216\u591a\u4e2a\u517b\u8001\u91d1\u57fa\u91d1\u653e\u6b3e\u7f34\u7eb3\u3002\u903e\u671f\u672a\u7f34\u4e14\u672a\u9009\u62e9\u653e\u6b3e\u7684\uff0c\u7a0e\u52a1\u4e13\u5458\u53ef\u4ee5\u8981\u6c42\u4f60\u7684\u67d0\u4e00\u4e2a\u57fa\u91d1\u653e\u6b3e\u4ee3\u4e3a\u6e05\u507f\u3002\u6301\u6709\u56fa\u5b9a\u6536\u76ca\u578b\u6743\u76ca\u4e14\u5c1a\u672a\u9886\u53d6\u6700\u7ec8\u5229\u76ca\u7684\uff0c\u76f8\u5173\u7a0e\u6b3e\u9012\u5ef6\uff0c\u903e\u671f\u8ba1\u606f\uff0c\u4e5f\u53ef\u4ee5\u9009\u62e9\u5728\u5230\u671f\u524d\u81ea\u613f\u63d0\u524d\u7f34\u6e05\u4ee5\u907f\u514d\u5229\u606f\u3002\u7528 myTax \u7533\u62a5\u7684\u4eba\uff0c\u8bc4\u4f30\u5355\u4f1a\u9001\u5230 myGov \u6536\u4ef6\u7bb1\uff1b\u5e0c\u671b\u7531\u7a0e\u52a1\u4ee3\u7406\u63a5\u6536\u7684\uff0c\u987b\u7531\u4ee3\u7406\u66f4\u65b0\u901a\u8baf\u504f\u597d\u3002\u6765\u6e90\uff1aATO QC107622\uff0c2026 \u5e74 9 \u6708 16 \u65e5\u67e5\u9605\u3002<\/p>\n<h3>\u54ea\u4e9b\u4eba\u88ab\u6392\u9664\u5728\u5916\uff1f<\/h3>\n<p>ATO \u5217\u660e\u7684\u8c41\u514d\u4e2a\u4eba\u5305\u62ec\uff1a\u5f53\u5e74\u4efb\u4f55\u65f6\u70b9\u5c5e\u4e8e\u517b\u8001\u91d1\u6536\u5165\u6d41\u7684\u513f\u7ae5\u53d7\u76ca\u4eba\u3001\u5f53\u5e74\u6216\u6b64\u524d\u5e74\u5ea6\u6536\u5230\u56e0\u4eba\u8eab\u4f24\u5bb3\u800c\u652f\u4ed8\u7684\u7ed3\u6784\u6027\u548c\u89e3\u4f9b\u6b3e\u7684\u4e2a\u4eba\uff0c\u4ee5\u53ca\u5728 2026-27 \u5e74\u5ea6\u5185\u8eab\u6545\u7684\u4e2a\u4eba\u3002\u53e6\u6709\u7279\u5b9a\u6743\u76ca\u7684\u517b\u8001\u91d1\u6536\u76ca\u88ab\u6392\u9664\uff0c\u5305\u62ec\u5dde\u7ea7\u9ad8\u5c42\u516c\u804c\u4eba\u5458\u3001\u8054\u90a6\u6cd5\u5b98\u4e0e\u9886\u5730\u6700\u9ad8\u6cd5\u9662\u6cd5\u5b98\u53ca\u5176\u9057\u5c5e\u517b\u8001\u91d1\u9886\u53d6\u4eba\uff0c\u4ee5\u53ca\u6301\u6709\u5883\u5916\u517b\u8001\u91d1\u57fa\u91d1\u6743\u76ca\u6216\u975e\u5408\u89c4\u517b\u8001\u91d1\u8ba1\u5212\u6743\u76ca\u7684\u4e2a\u4eba\u3002\u56fa\u5b9a\u6536\u76ca\u578b\u6743\u76ca\u4e0e\u79bb\u5883\u7684\u4e34\u65f6\u5c45\u6c11\u53e6\u6709\u4e13\u95e8\u89c4\u5219\u3002\u6765\u6e90\uff1aATO QC107622\uff0c2026 \u5e74 9 \u6708 16 \u65e5\u67e5\u9605\u3002<\/p>\n<h2>\u4e0b\u4e00\u6b65<\/h2>\n<p>\u628a\u4f60\u57fa\u91d1\u76ee\u524d\u7684\u60c5\u51b5\u53d1\u7ed9\u6211\u4eec\uff1a\u57fa\u91d1\u91cc\u6709\u54ea\u51e0\u9879\u8d44\u4ea7\u3001\u4e0a\u4e00\u6b21\u5bf9\u6bcf\u9879\u8d44\u4ea7\u505a\u4f30\u503c\u662f\u4ec0\u4e48\u65f6\u5019\u3001\u7528\u7684\u662f\u4ec0\u4e48\u8bc1\u636e\u3001\u4e24\u4f4d\u6210\u5458\u5404\u81ea\u7684\u4f59\u989d\u5927\u6982\u5728\u4ec0\u4e48\u4f4d\u7f6e\u3001\u57fa\u91d1\u91cc\u6709\u6ca1\u6709 LRBA\u3002\u6211\u4eec\u5e2e\u4f60\u8fc7\u4e00\u904d 2026 \u5e74 6 \u6708 30 \u65e5\u7684\u4f30\u503c\u8bc1\u636e\u662f\u5426\u7ad9\u5f97\u4f4f\u3001\u6536\u76ca\u5206\u914d\u65b9\u6cd5\u662f\u5426\u7ecf\u5f97\u8d77\u5ba1\u8ba1\u5e08\u770b\uff0c\u4ee5\u53ca CGT \u8c03\u6574\u9009\u62e9\u5728\u4f60\u8fd9\u4e2a\u57fa\u91d1\u4e0a\u503c\u4e0d\u503c\u5f97\u6d4b\u7b97\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\u57fa\u91d1\u7684\u8bb0\u8d26\u3001\u6210\u5458\u6743\u76ca\u6838\u7b97\u3001\u5e74\u62a5\u4e0e\u7a0e\u52a1\u662f\u5728\u540c\u4e00\u5bb6\u505a\u5b8c\u7684\uff1a\u6309\u804c\u80fd\u5206\u5de5\uff0c\u91cd\u8981\u5224\u65ad\u7531\u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u590d\u6838\uff0c\u518d\u5bf9\u63a5\u5916\u90e8\u72ec\u7acb\u5ba1\u8ba1\u5e08\u2014\u2014SMSF \u7684\u5ba1\u8ba1\u6309 ATO \u89c4\u5219\u5fc5\u987b\u7531\u72ec\u7acb\u5ba1\u8ba1\u5e08\u6267\u884c\uff0c\u6211\u4eec\u4e0d\u81ea\u5ba1\u3002\u4f30\u503c\u8bc1\u636e\u8fd9\u7c7b\u4e8b\u60c5\u7684\u4ef7\u503c\u5728\u4e8e\u63d0\u524d\u505a\uff1a\u57fa\u51c6\u65e5\u8fc7\u53bb\u4e4b\u540e\uff0c\u80fd\u8865\u7684\u4e1c\u897f\u6bcf\u4e2a\u6708\u90fd\u5728\u53d8\u5c11\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\u6c9f\u901a\u4e2d\u82f1\u6587\u90fd\u53ef\u4ee5\u3002<\/p>\n<p>\ud83d\udccd \u58a8\u5c14\u672c Camberwell\uff081381 Toorak Rd, Camberwell VIC 3124\uff09\u00b7 <a href=\"https:\/\/wiselinkaccountants.com.au\/brisbane-accountants\/\">\u5e03\u91cc\u65af\u73ed Eight Mile Plains<\/a>\uff083 Clunies Ross Court, Eight Mile Plains QLD 4113\uff09<\/p>\n<h2>\u8d44\u6599\u6765\u6e90<\/h2>\n<ul>\n<li>ATO\u300aDivision 296 tax on large super balances\u300bQC107622\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2026 \u5e74 6 \u6708 29 \u65e5\u2014\u2014\u9002\u7528\u8d77\u70b9\u300115% \u4e0e\u989d\u5916 10% \u4e24\u6863\u30012026-27 \u5e74\u5ea6 LSBT 300 \u4e07\u4e0e VLSBT 1,000 \u4e07\u3001\u6307\u6570\u5316\u589e\u5e45 15 \u4e07\uff0f50 \u4e07\u3001\u7b2c\u4e00\u5e74\u53ea\u770b\u5e74\u672b\u4f59\u989d\u3001LRBA \u91d1\u989d\u4e0d\u8ba1\u5165 TSB\u3001\u8bc4\u4f30\u4e0e\u7f34\u7eb3\u65f6\u9650\uff0884 \u5929\uff0f60 \u5929\uff09\u3001\u8c41\u514d\u4e2a\u4eba\u4e0e\u88ab\u6392\u9664\u7684\u6743\u76ca\u3001\u914d\u5957\u6cd5\u5f8b\u4e0e\u6cd5\u89c4\u6587\u53f7<\/li>\n<li>ATO\u300aAbout Division 296 tax for SMSFs\u300bQC107628\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2026 \u5e74 6 \u6708 29 \u65e5\u2014\u2014SMSF \u7684\u62a5\u9001\u4e49\u52a1\u4e0e\u5f52\u5c5e\u65b9\u6cd5\u3001\u7cbe\u7b97\u5e08\u8981\u6c42\u3001\u81ea 2026-27 \u5e74\u5ea6\u8d77\u5728 SMSF \u5e74\u62a5\u7533\u62a5\u3001\u6f0f\u62a5\u7684\u901a\u77e5\u4e0e\u4fee\u6539\u3001CGT \u8c03\u6574\u9009\u62e9\u7684\u5168\u90e8\u6761\u4ef6\uff08\u8986\u76d6\u8303\u56f4\u3001\u76f4\u63a5\u6301\u6709\u9650\u5236\u3001\u4e0d\u53ef\u64a4\u9500\u3001\u5230\u671f\u65e5\u3001\u8bb0\u5f55\u8981\u6c42\u3001\u5404\u5143\u7d20\u5904\u7406\uff09<\/li>\n<li>ATO\u300aDivision 296 and SMSF audits\u300bQC107972\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2026 \u5e74 8 \u6708 31 \u65e5\u2014\u2014\u5ba1\u8ba1\u65f6\u987b\u6838\u67e5\u7684\u4e24\u4ef6\u4e8b\u3001SISR \u7b2c 8.02B \u6761\u4e0e\u7b2c 5.03 \u6761\u3001IAR \u4fee\u6b63\u4e0e ACR \u7684\u5904\u7406<\/li>\n<li>ATO\u300aVerifying the market value of fund assets\u300bQC60021\uff0c\u9875\u9762\u66f4\u65b0\u4e8e 2025 \u5e74 4 \u6708 2 \u65e5\u2014\u2014\u4e0d\u52a8\u4ea7\u53ef\u63a5\u53d7\u7684\u8bc1\u636e\u5f62\u5f0f\u3001\u5355\u4e00\u8bc1\u636e\u4e00\u822c\u4e0d\u8db3\u3001\u8bc1\u636e\u5e94\u8d34\u8fd1 6 \u6708 30 \u65e5\u3001\u6cbf\u7528\u5f80\u5e74\u72ec\u7acb\u4f30\u503c\u65f6\u7684\u9644\u52a0\u8981\u6c42<\/li>\n<\/ul>\n<p><small>\u4ee5\u4e0a\u9875\u9762\u5747\u4e8e 2026 \u5e74 9 \u6708 16 \u65e5\u9010\u6761\u6253\u5f00\u6838\u5bf9\u3002\u672c\u6587\u4e0d\u91c7\u7528\u4e8c\u624b\u6765\u6e90\u5e38\u89c1\u7684\u6982\u62ec\u6027\u6570\u5b57\uff08\u4f8b\u5982\u53d7\u5f71\u54cd\u4eba\u6570\u4f30\u8ba1\uff09\uff0c\u53ea\u5199 ATO \u73b0\u884c\u9875\u9762\u4e0a\u53ef\u6838\u7684\u89c4\u5219\u3001\u95e8\u69db\u4e0e\u65f6\u70b9\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 9 \u6708 16 \u65e5\u3002<\/small><\/p>\n<p><small>\u672c\u6587\u4e3a\u4e00\u822c\u6027\u7a0e\u52a1\u4fe1\u606f\uff0c\u4f9d\u636e ATO 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15%\uff1b\u603b\u4f59\u989d\u518d\u8d85\u8fc7\u8d85\u5927\u989d\u4f59\u989d\u95e8\u69db\uff081,000 \u4e07\u6fb3\u5143\uff09\u7684\uff0c\u5bf9\u5e94\u90e8\u5206\u518d\u52a0 10%\u3002\u7b2c\u4e00\u6279 2026-27 \u5e74\u5ea6\u7684\u8bc4\u4f30\u5355\u5c06\u4ece 2027-28 \u5e74\u5ea6\u4e0b\u534a\u5e74\u5f00\u59cb\u53d1\u51fa\u3002\u6765\u6e90\uff1aATO\u300aDivision 296 tax on large super balances\u300bQC107622\uff0c2026 \u5e74 9 \u6708 16 \u65e5\u67e5\u9605\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u4f59\u989d\u521a\u597d 300 \u4e07\u51fa\u5934\uff0c\u7b2c\u4e00\u5e74\u600e\u4e48\u5224\u5b9a\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"2026-27 \u5e74\u5ea6\u7684\u5224\u5b9a\u53ea\u770b\u4e00\u5929\uff1a2027 \u5e74 6 \u6708 30 \u65e5\u7684\u603b\u4f59\u989d\u662f\u5426\u9ad8\u4e8e\u5927\u989d\u4f59\u989d\u95e8\u69db\u3002\u5e74\u5ea6\u4e2d\u95f4\u9ad8\u4e8e\u95e8\u69db\u3001\u5e74\u672b\u4f4e\u4e8e\u95e8\u69db\u7684\uff0c\u7b2c\u4e00\u5e74\u4e0d\u843d\u5165\u3002\u4ece 2027-28 \u5e74\u5ea6\u8d77\u89c4\u5219\u53d8\u5bbd\u2014\u2014\u5e74\u5ea6\u5f00\u59cb\u4e4b\u524d\u90a3\u4e00\u523b\u7684\u603b\u4f59\u989d\u6216\u5e74\u672b\u7684\u603b\u4f59\u989d\uff0c\u4efb\u4e00\u8d85\u8fc7\u95e8\u69db\u5373\u9002\u7528\u3002\u53e6\u5916\uff0c\u5728\u8ba1\u7b97 Division 296 \u7528\u7684\u603b\u4f59\u989d\u65f6\uff0c\u6709\u9650\u8ffd\u7d22\u501f\u6b3e\u5b89\u6392\uff08LRBA\uff09\u7684\u91d1\u989d\u4e0d\u8ba1\u5165\u3002\u4e24\u4e2a\u95e8\u69db\u4f1a\u6309 CPI \u6307\u6570\u5316\uff0c\u5927\u989d\u4f59\u989d\u95e8\u69db\u6bcf\u6b21\u8df3 15 \u4e07\u6fb3\u5143\uff0c\u8d85\u5927\u989d\u4f59\u989d\u95e8\u69db\u6bcf\u6b21\u8df3 50 \u4e07\u6fb3\u5143\u3002\u6765\u6e90\uff1aATO QC107622 \u4e0e\u300aAbout Division 296 tax for SMSFs\u300bQC107628\uff0c2026 \u5e74 9 \u6708 16 \u65e5\u67e5\u9605\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u4ec0\u4e48\u662f CGT \u8c03\u6574\u9009\u62e9\uff0c\u4e3a\u4ec0\u4e48\u8ddf 2026 \u5e74 6 \u6708 30 \u65e5\u6709\u5173\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u4e3a\u8ba1\u7b97 Division 296 \u4e0b\u7684\u57fa\u91d1\u6536\u76ca\uff0cSMSF \u53ef\u4ee5\u9009\u62e9\u628a\u57fa\u91d1\u6301\u6709\u7684 CGT \u8d44\u4ea7\u7684\u6210\u672c\u57fa\u7840\u6216\u51cf\u5c11\u540e\u7684\u6210\u672c\u57fa\u7840\u91cd\u7f6e\u4e3a\u8fd9\u4e9b\u8d44\u4ea7\u5728 2026 \u5e74 6 \u6708 30 \u65e5\u7ed3\u675f\u65f6\u7684\u5e02\u503c\uff0c\u4ee5\u627f\u8ba4\u8be5\u7a0e\u5f00\u59cb\u4e4b\u524d\u5df2\u7ecf\u7d2f\u79ef\u7684\u4ef7\u503c\u3002\u9009\u62e9\u9002\u7528\u4e8e\u57fa\u91d1\u5728\u8be5\u65e5\u6301\u6709\u7684\u5168\u90e8 CGT \u8d44\u4ea7\uff0c\u4e00\u822c\u53ea\u9002\u7528\u4e8e\u76f4\u63a5\u6301\u6709\u6216\u62e5\u6709\u7684\u8d44\u4ea7\uff0c\u901a\u8fc7\u6258\u7ba1\u4eba\u6216\u7a0e\u52a1\u7a7f\u900f\u5b89\u6392\uff08\u4f8b\u5982 LRBA \u4fe1\u6258\uff09\u6301\u6709\u7684\u9664\u5916\u3002\u91cd\u7f6e\u540e\u7b2c\u4e00\u5143\u7d20\u53d6\u8be5\u65e5\u5e02\u503c\uff0c\u5176\u4f59\u5404\u5143\u7d20\u5728\u8be5\u65e5\u88ab\u8c03\u6574\u4e3a\u96f6\u3002\u9009\u62e9\u5fc5\u987b\u4ee5 ATO \u89c4\u5b9a\u7684\u8868\u683c\u5728 2026-27 \u5e74\u5ea6\u57fa\u91d1\u5e74\u62a5\u5230\u671f\u65e5\u524d\u4f5c\u51fa\uff0c\u4e14\u4e0d\u53ef\u64a4\u9500\uff1b\u8868\u683c\u4e0d\u9700\u8981\u63d0\u4ea4\u7ed9 ATO\uff0c\u4f46\u987b\u7559\u5b58\u6bcf\u9879\u8d44\u4ea7\u5404\u6210\u672c\u57fa\u7840\u5143\u7d20\u7684\u8bb0\u5f55\uff0c\u8bb0\u5f55\u987b\u4e3a\u82f1\u6587\u6216\u53ef\u968f\u65f6\u8f6c\u6362\u4e3a\u82f1\u6587\uff0c\u5e76\u4fdd\u5b58\u81f3\u8be5\u6279\u8d44\u4ea7\u4e0d\u53ef\u80fd\u518d\u53d1\u751f CGT \u4e8b\u4ef6\u4e4b\u540e 5 \u5e74\u3002\u6765\u6e90\uff1aATO QC107628\uff0c2026 \u5e74 9 \u6708 16 \u65e5\u67e5\u9605\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u57fa\u91d1\u91cc\u7684\u623f\u4ea7\u4eca\u5e74\u8fd8\u8981\u4e0d\u8981\u8bf7\u4f30\u503c\u5e08\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u89c4\u5219\u4e0d\u8981\u6c42\u6bcf\u5e74\u90fd\u8bf7\u5408\u683c\u72ec\u7acb\u4f30\u503c\u5e08\u91cd\u4f30\u3002SISR \u7b2c 8.02B \u6761\u8981\u6c42\u53d7\u6258\u4eba\u5728\u7f16\u5236\u57fa\u91d1\u8d26\u76ee\u4e0e\u62a5\u8868\u65f6\u6309\u5e02\u503c\u8ba1\u4ef7\uff1b\u53d7\u6258\u4eba\u4ecd\u987b\u8003\u8651\u5f80\u5e74\u7684\u72ec\u7acb\u4f30\u503c\u5728\u5f53\u5e74\u662f\u5426\u8fd8\u7ad9\u5f97\u4f4f\uff0c\u82e5\u6cbf\u7528\u5f80\u5e74\u72ec\u7acb\u4f30\u503c\uff0c\u5f53\u5e74\u8fd8\u9700\u8981\u5176\u4ed6\u5ba2\u89c2\u3001\u53ef\u652f\u6301\u7684\u6570\u636e\u4f50\u8bc1\u3002ATO \u5217\u51fa\u7684\u53ef\u63a5\u53d7\u8bc1\u636e\u5305\u62ec\u5408\u683c\u72ec\u7acb\u4f30\u503c\u5e08\u7684\u4f30\u503c\u3001\u623f\u5730\u4ea7\u4e2d\u4ecb\u7684\u72ec\u7acb\u8bc4\u4f30\u6216\u8def\u8fb9\u8bc4\u4f30\u3001\u8fd1\u671f\u8d2d\u4e70\u5408\u540c\uff08\u4e14\u6b64\u540e\u65e0\u91cd\u5927\u5f71\u54cd\u4ef7\u503c\u7684\u4e8b\u4ef6\uff09\u3001\u8fd1\u671f\u53ef\u6bd4\u6210\u4ea4\u8bb0\u5f55\u3001\u4e0e\u5176\u4ed6\u8bc1\u636e\u4e00\u81f4\u7684\u5e02\u653f\u4f30\u4ef7\u5355\uff0c\u4ee5\u53ca\u5546\u4e1a\u7269\u4e1a\u7684\u51c0\u6536\u76ca\u7387\uff08\u4e0d\u80fd\u5355\u72ec\u4f7f\u7528\u4e14\u9650\u975e\u5173\u8054\u79df\u6237\uff09\u3002ATO \u540c\u65f6\u6307\u51fa\uff0c\u5355\u4e00\u4e00\u9879\u8bc1\u636e\u901a\u5e38\u4e0d\u8db3\u4ee5\u5355\u72ec\u6210\u7acb\uff08\u57fa\u91d1\u8fd1\u671f\u521a\u8d2d\u5165\u7684\u9664\u5916\uff09\uff0c\u5efa\u8bae\u591a\u6765\u6e90\u4e92\u8bc1\uff0c\u4e14\u8bc1\u636e\u5e94\u652f\u6301\u4e00\u4e2a\u5c3d\u53ef\u80fd\u8d34\u8fd1 6 \u6708 30 \u65e5\u7684\u5e02\u503c\u3002\u6765\u6e90\uff1aATO\u300aVerifying the market value of fund assets\u300bQC60021\uff0c2026 \u5e74 9 \u6708 16 \u65e5\u67e5\u9605\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u57fa\u91d1\u8981\u5728\u5e74\u62a5\u91cc\u62a5\u4ec0\u4e48\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Division 296 \u7a0e\u8bc4\u4f30\u7ed9\u4e2a\u4eba\uff0c\u4f46 SMSF \u53d7\u6258\u4eba\u987b\u5411 ATO \u63d0\u4f9b\u603b\u4f59\u989d\u8d85\u8fc7\u5927\u989d\u4f59\u989d\u95e8\u69db\u7684\u6210\u5458\uff08\u5728\u8303\u56f4\u5185\u6210\u5458\uff09\u7684\u4fe1\u606f\u3002\u57fa\u91d1\u5148\u8ba1\u7b97\u5f53\u5e74\u7684 Division 296 \u57fa\u91d1\u6536\u76ca\uff0c\u5373\u4e00\u4e2a\u7ecf\u8c03\u6574\u7684\u57fa\u91d1\u5e94\u7a0e\u6240\u5f97\u91d1\u989d\uff0c\u518d\u628a\u5176\u4e2d\u4e00\u90e8\u5206\u5f52\u5c5e\u5230\u8be5\u6210\u5458\u5728\u672c\u57fa\u91d1\u7684\u6743\u76ca\u4e0a\uff0c\u4f5c\u4e3a\u8be5\u6210\u5458\u7684 relevant super earnings\uff0c\u81ea 2026-27 \u5e74\u5ea6\u8d77\u5728\u81ea\u7ba1\u517b\u8001\u91d1\u5e74\u5ea6\u7533\u62a5\u8868\u4e2d\u7533\u62a5\u3002\u5f52\u5c5e\u65b9\u5f0f\u53d6\u51b3\u4e8e\u8be5\u6210\u5458\u5728\u57fa\u91d1\u7684\u6743\u76ca\u662f\u7d2f\u79ef\u578b\u8fd8\u662f\u56fa\u5b9a\u6536\u76ca\u578b\u517b\u8001\u91d1\uff0c\u9664\u5c11\u6570\u4f8b\u5916\uff08\u4f8b\u5982\u57fa\u91d1\u6536\u76ca\u4e3a\u96f6\uff09\u9700\u8981\u8058\u8bf7\u7cbe\u7b97\u5e08\u8ba1\u7b97\u53ef\u5f52\u5c5e\u91d1\u989d\u3002\u672a\u7533\u62a5\u7684\uff0cATO \u4f1a\u901a\u77e5\u53d7\u6258\u4eba\uff08\u6709\u7a0e\u52a1\u4ee3\u7406\u7684\u901a\u8fc7 Online services for agents \u901a\u77e5\u4ee3\u7406\uff09\uff0c\u53d7\u6258\u4eba\u987b\u4fee\u6539\u5e74\u62a5\u8865\u62a5\u3002\u6765\u6e90\uff1aATO QC107628\uff0c2026 \u5e74 9 \u6708 16 \u65e5\u67e5\u9605\u3002\"}}, {\"@type\": \"Question\", \"name\": \"\u7a0e\u5355\u4e0b\u6765\u540e\u4ec0\u4e48\u65f6\u5019\u8981\u4ea4\uff0c\u53ef\u4ee5\u4ece\u57fa\u91d1\u91cc\u51fa\u5417\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Division 296 \u7a0e\u4e00\u822c\u5728 ATO \u53d1\u51fa\u8bc4\u4f30\u5355\u540e 84 \u5929\u5230\u671f\u3002\u4e2a\u4eba\u53ef\u4ee5\u81ea\u5df1\u7f34\u7eb3\uff0c\u4e5f\u53ef\u4ee5\u5728\u8bc4\u4f30\u5355\u53d1\u51fa\u540e 60 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