{"id":4366,"date":"2026-10-20T08:54:41","date_gmt":"2026-10-19T21:54:41","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/q1-bas-due-date-28-october-2026-lodgment-concessions-chinese\/"},"modified":"2026-10-20T08:54:41","modified_gmt":"2026-10-19T21:54:41","slug":"q1-bas-due-date-28-october-2026-lodgment-concessions-chinese","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/q1-bas-due-date-28-october-2026-lodgment-concessions-chinese\/","title":{"rendered":"\u7b2c\u4e00\u5b63\u5ea6 BAS 10 \u6708 28 \u65e5\u5230\u671f\uff1a\u81ea\u5df1\u62a5\u3001\u7ebf\u4e0a\u62a5\u3001\u4f1a\u8ba1\u62a5\uff0c\u4e09\u4e2a\u65e5\u671f\u5dee\u4e86\u5c06\u8fd1\u4e00\u4e2a\u6708"},"content":{"rendered":"<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"headline\": \"\u7b2c\u4e00\u5b63\u5ea6 BAS 10 \u6708 28 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<strong>2026 \u5e74 10 \u6708 28 \u65e5\uff0c\u661f\u671f\u4e09<\/strong>\uff0c\u79bb\u4eca\u5929\u53ea\u5269 8 \u5929\u3002\u4f46\u4f60\u8d26\u6237\u91cc\u663e\u793a\u7684\u65e5\u671f\uff0c\u4e0d\u4e00\u5b9a\u662f 28 \u53f7\uff1a\u81ea\u5df1\u7ebf\u4e0a\u7533\u62a5\uff08\u7533\u5831\uff09\u7684\uff0c\u901a\u5e38\u665a\u4e24\u5468\uff1b\u4ea4\u7ed9\u6ce8\u518c\u4ee3\u7406\uff08\u8a3b\u518a\u4ee3\u7406\uff09\u7533\u62a5\u7684\uff0cATO \u7ed9\u7684\u65e5\u671f\u662f 11 \u6708 25 \u65e5\u3002\u4e09\u4e2a\u65e5\u671f\u5dee\u4e86\u5c06\u8fd1\u4e00\u4e2a\u6708\uff0c\u54ea\u4e00\u4e2a\u9002\u7528\u4e8e\u4f60\uff0c\u53d6\u51b3\u4e8e\u4f60\u600e\u4e48\u62a5\uff0c\u4ee5\u53ca\u4e0a\u4e00\u671f\u662f\u600e\u4e48\u62a5\u7684\u3002<\/p>\n<p>\u8fd9\u7bc7\u6587\u7ae0\u628a\u4e09\u4e2a\u65e5\u671f\u6446\u5728\u4e00\u5f20\u8868\u91cc\uff0c\u8bb2\u6e05\u695a\u8c01\u62ff\u4e0d\u5230\u5ef6\u671f\u3001\u65b0\u6362\u4f1a\u8ba1\u7684\u751f\u610f\u7b2c\u4e00\u671f\u8981\u6ce8\u610f\u4ec0\u4e48\uff0c\u4ee5\u53ca\u771f\u7684\u665a\u4e86\uff0cATO \u4f1a\u6536\u591a\u5c11\u94b1\u3002\u6240\u6709\u65e5\u671f\u548c\u6570\u5b57\u6765\u81ea ATO \u516c\u5f00\u9875\u9762\uff0c\u6587\u672b\u5217\u4e86\u9875\u9762\u7f16\u53f7\u548c\u67e5\u9605\u65e5\u671f\u3002<\/p>\n<figure>\n<img decoding=\"async\" src=\"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/10\/q1-bas-due-dates-hero-2026-10-20.jpg\" alt=\"\u7b2c\u4e00\u5b63\u5ea6 BAS \u5230\u671f\u65e5 2026 \u5e74 10 \u6708 28 \u65e5\uff1a\u7ebf\u4e0a\u7533\u62a5\u4e24\u5468\u5ef6\u671f\u4e0e\u6ce8\u518c\u4ee3\u7406\u5ef6\u671f\u7684\u533a\u522b\uff0c\u58a8\u5c14\u672c\u5e03\u91cc\u65af\u73ed\u4f1a\u8ba1\u5e08\" \/><figcaption>\u7b2c\u4e00\u5b63\u5ea6 BAS \u7684\u539f\u59cb\u5230\u671f\u65e5\u662f 10 \u6708 28 \u65e5\uff1b\u7ebf\u4e0a\u7533\u62a5\u548c\u4ee3\u7406\u7533\u62a5\u5404\u6709\u4e0d\u540c\u7684\u5ef6\u671f\u65e5\u671f\u3002<\/figcaption><\/figure>\n<h2>\u4e09\u4e2a\u65e5\u671f\uff0c\u5bf9\u7167\u7740\u770b<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>\u4f60\u600e\u4e48\u62a5\u7b2c\u4e00\u5b63\u5ea6 BAS<\/th>\n<th>lodge \u548c\u4ed8\u6b3e\u7684\u622a\u6b62\u65e5<\/th>\n<th>\u9700\u8981\u505a\u4ec0\u4e48<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6309\u539f\u59cb\u65e5\u671f\uff08\u542b\u7eb8\u8d28\u7533\u62a5\uff09<\/td>\n<td><strong>2026 \u5e74 10 \u6708 28 \u65e5<\/strong><\/td>\n<td>\u65e0<\/td>\n<\/tr>\n<tr>\n<td>\u81ea\u5df1\u901a\u8fc7 ATO \u5728\u7ebf\u670d\u52a1\u7ebf\u4e0a\u7533\u62a5<\/td>\n<td>\u53ef\u80fd\u662f <strong>11 \u6708 11 \u65e5<\/strong>\uff08\u539f\u59cb\u65e5\u671f\u540e\u4e24\u5468\uff09<\/td>\n<td>\u4e0d\u7528\u7533\u8bf7\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u8bdd\u62a5\u8868\u4e0a\u7684\u65e5\u671f\u4f1a\u81ea\u52a8\u66f4\u65b0<\/td>\n<\/tr>\n<tr>\n<td>\u901a\u8fc7\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\u6216 BAS \u4ee3\u7406\uff0c\u7528\u4ee3\u7406\u7684\u7ebf\u4e0a\u6e20\u9053\u7533\u62a5<\/td>\n<td><strong>2026 \u5e74 11 \u6708 25 \u65e5<\/strong><\/td>\n<td>\u7531\u4ee3\u7406\u6309 ATO \u7684\u4ee3\u7406\u7533\u62a5\u8ba1\u5212\u5904\u7406\uff0c\u65e5\u671f\u4ee5\u4ee3\u7406\u8d26\u6237\u91cc\u663e\u793a\u7684\u4e3a\u51c6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><small>\u6765\u6e90\uff1aATO\u300aDue dates for lodging and paying your BAS\u300bQC33695\uff08\u9875\u9762\u66f4\u65b0\u4e8e 2026 \u5e74 9 \u6708 17 \u65e5\uff09\uff1bATO\u300aTwo week lodgment concession \u2013 terms and conditions\u300bQC19062\uff1bATO\u300aBAS agent lodgment program 2026\u201327\u300bQC34553 \u4e0e\u300aActivity statements\u300bQC34538\uff08\u5747\u66f4\u65b0\u4e8e 2026 \u5e74 7 \u6708 1 \u65e5\uff09\u300211 \u6708 11 \u65e5\u662f\u6211\u4eec\u6309\u300c\u539f\u59cb\u65e5\u671f\u540e\u4e24\u5468\u300d\u7b97\u51fa\u7684\u65e5\u671f\uff0cATO \u7684\u9875\u9762\u6ca1\u6709\u9010\u5e74\u5217\u51fa\uff0c\u8bf7\u4ee5\u4f60\u8d26\u6237\u6216\u62a5\u8868\u4e0a\u663e\u793a\u7684\u4e3a\u51c6\u3002<\/small><\/p>\n<p>\u4e24\u70b9\u8981\u5148\u8bf4\u660e\u767d\u3002\u7b2c\u4e00\uff0c\u8868\u91cc\u7684\u5ef6\u671f\u65e5\u671f\uff0c<strong>lodge \u548c\u4ed8\u6b3e\u662f\u4e00\u8d77\u5ef6\u7684<\/strong>\uff0c\u4ed8\u6b3e\u65e5\u4e5f\u8ddf\u7740\u5f80\u540e\u79fb\u3002\u7b2c\u4e8c\uff0c\u5230\u671f\u65e5\u5728\u5468\u672b\u6216\u516c\u5171\u5047\u65e5\u7684\uff0c\u987a\u5ef6\u5230\u4e0b\u4e00\u4e2a\u5de5\u4f5c\u65e5\uff1b\u4eca\u5e74\u8fd9\u4e09\u4e2a\u65e5\u671f\u90fd\u843d\u5728\u661f\u671f\u4e09\uff0c\u4e0d\u6d89\u53ca\u8fd9\u4e00\u6761\u3002<\/p>\n<h2>\u81ea\u5df1\u7ebf\u4e0a\u7533\u62a5\uff1a\u4e24\u5468\u5ef6\u671f\u600e\u4e48\u62ff\uff0c\u8c01\u62ff\u4e0d\u5230<\/h2>\n<p>ATO \u7684\u8bf4\u6cd5\u662f\uff1a\u6309\u5b63\u5ea6\u62a5 BAS\u3001\u5e76\u4e14\u901a\u8fc7\u7ebf\u4e0a\u6e20\u9053\u6536\u5230\u548c\u63d0\u4ea4\u62a5\u8868\u7684\uff0c\u53ef\u80fd\u591a\u4e24\u5468\u3002\u8fd9\u4e2a\u5ef6\u671f\u662f\u957f\u671f\u6709\u6548\u7684\uff0c\u4e0d\u7528\u7533\u8bf7\uff1b\u7b26\u5408\u6761\u4ef6\u7684\uff0c\u62a5\u8868\u751f\u6210\u540e\u7ebf\u4e0a\u663e\u793a\u7684\u5230\u671f\u65e5\u4f1a\u81ea\u52a8\u66f4\u65b0\u3002\u4e2a\u4eba\u548c\u4e2a\u4f53\u6237\u901a\u8fc7 myGov \u5173\u8054 ATO \u7684\u8d26\u6237\u5c31\u80fd\u7ba1\u7406\u62a5\u8868\uff0c\u516c\u53f8\u7b49\u5176\u4ed6\u4e3b\u4f53\u7528 Online services for business\uff08\u9700\u8981 myID \u4e4b\u7c7b\u7684\u6570\u5b57\u8eab\u4efd\uff09\u3002<\/p>\n<p>\u4e24\u5468\u5ef6\u671f\u53ea\u9002\u7528\u4e8e 9 \u6708 30 \u65e5\u30013 \u6708 31 \u65e5\u548c 6 \u6708 30 \u65e5\u7ed3\u675f\u7684\u6807\u51c6\u5b63\u5ea6\uff0c\u4e5f\u5c31\u662f\u7b2c\u4e00\u3001\u4e09\u3001\u56db\u5b63\u5ea6\u3002\u7b2c\u4e8c\u5b63\u5ea6\uff0810 \u6708\u5230 12 \u6708\uff09\u672c\u6765\u5c31\u662f 2 \u6708 28 \u65e5\u5230\u671f\uff0c\u5df2\u7ecf\u542b\u4e86\u5ef6\u671f\uff0c\u4e0d\u518d\u53e0\u52a0\u3002<\/p>\n<p>\u4e0b\u9762\u8fd9\u51e0\u7c7b\u62ff\u4e0d\u5230\u4e24\u5468\u5ef6\u671f\uff1a<\/p>\n<ul>\n<li><strong>\u6309\u6708\u62a5 BAS \u7684<\/strong>\uff08\u6bcf\u6708 21 \u65e5\u5230\u671f\uff09\uff0c\u5305\u62ec GST \u8425\u4e1a\u989d 2000 \u4e07\u6fb3\u5143\u4ee5\u4e0a\uff0c\u6216\u88ab ATO \u8981\u6c42\u6309\u6708\u62a5\u7684\u3002<\/li>\n<li><strong>\u6309\u6708\u62a5 GST\u3001\u540c\u65f6\u6709\u5b63\u5ea6 PAYG \u5206\u671f<\/strong>\u7684\u751f\u610f\u3002<\/li>\n<li>\u539f\u59cb\u5230\u671f\u65e5\u4e0d\u662f 28 \u53f7\u7684\u5176\u4ed6\u60c5\u51b5\u3002<\/li>\n<li>\u5b63\u5ea6\u5206\u671f\u901a\u77e5\u5355\uff08BAS R\u3001S\u3001T \u8868\uff09\u3002\u8fd9\u7c7b\u8868\u4e0d\u662f\u5b8c\u6574\u7684 BAS\uff0c\u53ea\u7528\u4e8e\u786e\u8ba4\u6216\u8c03\u6574\u5206\u671f\u91d1\u989d\u3002<\/li>\n<li>\u5927\u578b\u4f01\u4e1a\u5ba2\u6237\u91cc\u91c7\u7528\u7279\u6b8a\u4f1a\u8ba1\u671f\u95f4\u7684\uff0c\u4ee5\u53ca\u5408\u5e76\u96c6\u56e2\u7684\u6bcd\u516c\u53f8\u3002<\/li>\n<\/ul>\n<p>\u7edd\u5927\u591a\u6570\u5c0f\u751f\u610f\u4e0d\u5728\u8fd9\u4e2a\u540d\u5355\u91cc\u3002\u4f46\u5982\u679c\u4f60\u7684\u62a5\u8868\u662f\u6309\u6708\u548c\u6309\u5b63\u6df7\u7740\u6765\u7684\uff08\u4f8b\u5982\u6bcf\u6708\u62a5 PAYG \u4ee3\u6263\uff0cGST \u6309\u5b63\u5ea6\u62a5\uff09\uff0c\u8981\u5148\u770b\u6e05\u695a\u81ea\u5df1\u843d\u5728\u54ea\u4e00\u7c7b\uff0c\u4e0d\u8981\u60f3\u5f53\u7136\u5730\u6309 11 \u6708 11 \u65e5\u5b89\u6392\u3002<\/p>\n<h2>\u4ea4\u7ed9\u6ce8\u518c\u4ee3\u7406\uff1a25 \u65e5\uff0c\u4f46\u6709\u4e24\u4e2a\u524d\u63d0<\/h2>\n<p>\u901a\u8fc7\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\u6216 BAS \u4ee3\u7406\u7533\u62a5\uff0cATO \u7ed9\u4ee3\u7406\u7684\u65e5\u671f\u662f\u7b2c\u4e00\u5b63\u5ea6 <strong>2026 \u5e74 11 \u6708 25 \u65e5<\/strong>\uff0clodge \u548c\u4ed8\u6b3e\u540c\u4e00\u5929\u3002\u8fd9\u4e2a\u65e5\u671f\u672c\u8eab\u5f88\u660e\u786e\uff0c\u4f46 ATO \u5728\u4ee3\u7406\u7533\u62a5\u8ba1\u5212\u91cc\u5199\u4e86\u51e0\u4e2a\u524d\u63d0\uff0c\u5f88\u591a\u4eba\u6ca1\u6ce8\u610f\u5230\uff1a<\/p>\n<ul>\n<li><strong>\u5fc5\u987b\u7531\u4ee3\u7406\u7ebf\u4e0a\u7533\u62a5\u3002<\/strong>\u4ee3\u7406\u7528\u7eb8\u8d28\u7533\u62a5\u7684\uff0c\u5ba2\u6237\u62ff\u4e0d\u5230\u8fd9\u4e2a\u65e5\u671f\u3002<\/li>\n<li><strong>\u4ee3\u7406\u7533\u62a5\u8ba1\u5212\u7684\u65e5\u671f\uff0c\u662f\u6302\u5728\u300c\u4f60\u4e0a\u4e00\u671f BAS \u5df2\u7ecf\u7531\u4ee3\u7406\u7ebf\u4e0a\u7533\u62a5\u300d\u8fd9\u4e2a\u524d\u63d0\u4e0a\u7684\u3002<\/strong>ATO \u539f\u6587\u7684\u610f\u601d\u662f\uff1a\u8ba1\u5212\u65e5\u671f\u4f1a\u7528\u5728\u4e0a\u4e00\u671f\u62a5\u8868\u7531\u4ee3\u7406\u7ebf\u4e0a\u7533\u62a5\u4e4b\u540e\u624d\u751f\u6210\u7684\u62a5\u8868\u4e0a\u3002\u5982\u679c\u8fd9\u662f\u4ee3\u7406\u66ff\u4f60\u62a5\u7684\u7b2c\u4e00\u4efd BAS\uff0c\u6216\u8005\u4f60\u4e0a\u4e00\u671f\u662f\u7eb8\u8d28\u62a5\u7684\uff0c\u8fd9\u4e00\u671f\u53ef\u80fd\u8981\u6309\u66f4\u65e9\u7684\u65e5\u671f\u4ea4\u3002<\/li>\n<li><strong>\u62a5\u8868\u672c\u8eab\u8981\u5408\u683c\u3002<\/strong>\u542b\u6708\u5ea6 PAYG \u5206\u671f\u4e49\u52a1\u7684\u3001GST \u6309\u6708\u7684\u3001BAS R\/S\/T \u8868\uff0c\u90fd\u4e0d\u9002\u7528\u4ee3\u7406\u7684\u5ef6\u671f\u65e5\u671f\u3002<\/li>\n<\/ul>\n<p>\u6240\u4ee5\u5bf9\u521a\u6362\u4f1a\u8ba1\u7684\u751f\u610f\uff0c\u7b2c\u4e00\u671f\u7684\u65e5\u671f\u522b\u9ed8\u8ba4\u662f 25 \u53f7\u3002\u66f4\u7a33\u59a5\u7684\u505a\u6cd5\u662f\u8bf7\u65b0\u4ee3\u7406\u767b\u5f55\u81ea\u5df1\u7684\u4ee3\u7406\u7cfb\u7edf\uff0c\u770b\u4f60\u8fd9\u4e2a\u8d26\u6237\u4e0a\u663e\u793a\u7684\u5230\u671f\u65e5\uff0c\u7136\u540e\u628a\u8fd9\u4e2a\u65e5\u671f\u5f53\u4f5c\u622a\u6b62\u65e5\u3002\u540c\u6837\u7684\u9053\u7406\uff0c\u5982\u679c\u4f60\u7684\u8d44\u6599\u5230\u9f50\u5f97\u665a\uff0c\u8d76\u5728 28 \u53f7\u4e4b\u524d\u5148\u8ba9\u4ee3\u7406\u786e\u8ba4\u4e00\u904d\u65e5\u671f\uff0c\u6bd4\u5230 25 \u53f7\u624d\u53d1\u73b0\u65e5\u671f\u5176\u5b9e\u66f4\u65e9\u8981\u597d\u5f97\u591a\u3002<\/p>\n<blockquote>\n<p>\ud83d\udca1 <strong>\u4e00\u53e5\u8bdd\uff1a\u4e09\u4e2a\u65e5\u671f\u91cc\uff0c\u6700\u540e\u4e00\u4e2a\u53ea\u6709\u300c\u4ee3\u7406\u7ebf\u4e0a\u7533\u62a5\u3001\u4e0a\u4e00\u671f\u4e5f\u662f\u4ee3\u7406\u7ebf\u4e0a\u7533\u62a5\u300d\u8fd9\u6761\u8def\u624d\u7a33\u62ff\uff1b\u6362\u4e86\u4f1a\u8ba1\u7684\u7b2c\u4e00\u671f\uff0c\u5148\u6838\u5bf9\u8d26\u6237\u4e0a\u663e\u793a\u7684\u65e5\u671f\u3002<\/strong><\/p>\n<\/blockquote>\n<h2>\u665a\u4e86\uff0cATO \u8981\u6536\u591a\u5c11\u94b1<\/h2>\n<p>\u5148\u628a\u5fc3\u6001\u6446\u6b63\uff1aATO \u81ea\u5df1\u5199\u660e\uff0c\u4e2a\u522b\u4e00\u6b21\u665a\u4ea4\uff0c\u4e00\u822c\u4e0d\u4f1a\u7f5a\uff1b\u665a\u4ea4\u7684\uff0c\u5148\u7535\u8bdd\u6216\u4e66\u9762\u63d0\u9192\uff0c\u518d\u53d1 notice to lodge\uff0c\u6709\u673a\u4f1a\u8865\u4ea4\u3002\u4f46\u4ed8\u6b3e\u662f\u53e6\u4e00\u56de\u4e8b\uff0c\u4ed8\u6b3e\u665a\u4e86\uff0c\u5229\u606f\u4ece\u5230\u671f\u65e5\u4e4b\u540e\u5c31\u5f00\u59cb\u7b97\u3002<\/p>\n<p><strong>1\uff09\u4e00\u822c\u5229\u606f\u8d39\uff08GIC\uff09\u3002<\/strong>2026 \u5e74 10 \u6708\u81f3 12 \u6708\u8fd9\u4e2a\u5b63\u5ea6\u7684 GIC \u5e74\u5229\u7387\u662f <strong>11.51%<\/strong>\uff0c\u65e5\u5229\u7387 0.03153425%\uff0c\u6309\u65e5\u590d\u5229\u30022025 \u5e74 7 \u6708 1 \u65e5\u53ca\u4e4b\u540e\u4ea7\u751f\u7684 GIC\uff0c<strong>\u4e0d\u80fd\u62b5\u7a0e<\/strong>\u3002<\/p>\n<p><strong>2\uff09\u665a\u4ea4\u7f5a\u6b3e\uff08FTL penalty\uff09\u3002<\/strong>\u57fa\u6570\u662f\u6bcf 28 \u5929\uff08\u4e0d\u8db3 28 \u5929\u4e5f\u7b97\u4e00\u6b21\uff091 \u4e2a\u7f5a\u6b3e\u5355\u4f4d\uff0c\u6700\u591a 5 \u4e2a\u5355\u4f4d\u30022026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c1 \u4e2a\u7f5a\u6b3e\u5355\u4f4d\u662f <strong>364 \u6fb3\u5143<\/strong>\uff0c\u6240\u4ee5\u5c0f\u578b\u751f\u610f\u548c\u4e2a\u4eba\u6700\u591a\u662f 1,820 \u6fb3\u5143\uff1b\u4e2d\u578b\u9884\u6263\u65b9\u4e58\u4ee5 2\uff0c\u5927\u578b\u4e58\u4ee5 5\u3002\u53e6\u5916\uff0cATO \u5199\u660e\uff0c\u665a\u4ea4\u7684 BAS \u5982\u679c\u7ed3\u679c\u662f\u9000\u6b3e\u6216\u96f6\uff0c\u4e00\u822c\u4e0d\u53d1 FTL \u7f5a\u6b3e\u901a\u77e5\uff1b\u4f46\u5982\u679c BAS \u91cc\u6709\u5e94\u4ed8\u7684 GST \u6216\u4ee3\u6263\u7a0e\uff0c\u8fd9\u6761\u5c31\u5e2e\u4e0d\u4e0a\u3002<\/p>\n<p>\u653e\u5728\u4e00\u8d77\uff0c\u7528\u4e00\u4e2a\u4f8b\u5b50\u770b\u91cf\u7ea7\uff1a<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>\u5047\u8bbe\u7b2c\u4e00\u5b63\u5ea6 BAS \u5e94\u4ed8 10,000 \u6fb3\u5143\uff0c\u665a\u4e86\u2026<\/th>\n<th>GIC\uff08\u6309 ATO \u65e5\u5229\u7387\u4f30\u7b97\uff09<\/th>\n<th>FTL \u7f5a\u6b3e\uff08\u82e5 ATO \u5f00\u7f5a\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>14 \u5929<\/td>\n<td>\u7ea6 44 \u6fb3\u5143<\/td>\n<td>1 \u4e2a\u5355\u4f4d = 364 \u6fb3\u5143<\/td>\n<\/tr>\n<tr>\n<td>30 \u5929<\/td>\n<td>\u7ea6 95 \u6fb3\u5143<\/td>\n<td>2 \u4e2a\u5355\u4f4d = 728 \u6fb3\u5143<\/td>\n<\/tr>\n<tr>\n<td>60 \u5929<\/td>\n<td>\u7ea6 191 \u6fb3\u5143<\/td>\n<td>3 \u4e2a\u5355\u4f4d = 1,092 \u6fb3\u5143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><small>GIC \u6570\u5b57\u662f\u6211\u4eec\u6309 ATO \u516c\u5e03\u7684 0.03153425% \u65e5\u5229\u7387\u9010\u65e5\u590d\u5229\u7b97\u7684\uff0c\u53ea\u7528\u6765\u8bf4\u660e\u91cf\u7ea7\uff0cATO \u5b9e\u9645\u6536\u53d6\u7684\u91d1\u989d\u4ee5\u901a\u77e5\u4e3a\u51c6\uff1b10,000 \u6fb3\u5143\u662f\u793a\u610f\u91d1\u989d\uff0c\u4e0d\u662f\u771f\u5b9e\u6848\u4f8b\u3002FTL \u7f5a\u6b3e\u662f\u4e0a\u9650\u6027\u8d28\u7684\u89c4\u5219\uff0cATO \u662f\u5426\u5f00\u7f5a\u3001\u7f5a\u591a\u5c11\uff0c\u6309\u4e2a\u6848\u51b3\u5b9a\u3002<\/small><\/p>\n<p>GIC \u7684\u90e8\u5206\u76f8\u5bf9\u6e29\u548c\uff0cFTL \u7f5a\u6b3e\u624d\u662f\u5bb9\u6613\u5413\u4eba\u7684\u90a3\u4e00\u9879\uff0c\u800c\u4e14\u5b83\u548c\u6b20\u591a\u5c11\u94b1\u65e0\u5173\uff1a\u6b20 500 \u6fb3\u5143\u548c\u6b20 5 \u4e07\u6fb3\u5143\uff0c\u6bcf 28 \u5929\u7684\u5355\u4f4d\u6570\u4e00\u6837\u3002\u6240\u4ee5\u771f\u7684\u6765\u4e0d\u53ca\uff0c\u6bd4\u8f83\u7701\u94b1\u7684\u505a\u6cd5\u662f\u5148\u628a\u62a5\u8868\u4ea4\u4e86\uff0c\u54ea\u6015\u94b1\u8fd8\u6ca1\u51d1\u9f50\uff0c\u518d\u53bb\u8c08\u4ed8\u6b3e\u5b89\u6392\u3002\u5982\u679c\u6536\u5230\u4e86\u7f5a\u6b3e\u901a\u77e5\uff0cATO \u5141\u8bb8\u7533\u8bf7\u51cf\u514d\uff0c\u4f46\u8981\u5148\u628a\u6b20\u4ea4\u7684\u62a5\u8868\u8865\u4e0a\uff1bATO \u5217\u51fa\u7684\u6bd4\u8f83\u53ef\u80fd\u88ab\u63a5\u53d7\u7684\u7406\u7531\u5305\u62ec\u6ce8\u518c\u4ee3\u7406\u4e25\u91cd\u751f\u75c5\u3001\u9047\u5230\u706b\u707e\u6c34\u707e\u7b49\u707e\u5bb3\u3001\u6ca1\u62ff\u5230\u96c7\u4e3b\u7b49\u7b2c\u4e09\u65b9\u7684\u8d44\u6599\uff1b<strong>\u56e0\u4e3a\u5ea6\u5047\u6216\u5de5\u4f5c\u592a\u5fd9\u6ca1\u8d76\u4e0a\uff0cATO \u660e\u786e\u8bf4\u4e0d\u592a\u53ef\u80fd\u88ab\u63a5\u53d7\u3002<\/strong><\/p>\n<p>\u5982\u679c\u4f60\u901a\u8fc7\u6ce8\u518c\u4ee3\u7406\u7533\u62a5\uff0c\u8fd8\u6709\u4e00\u5c42\u5b89\u5168\u6e2f\uff08safe harbour\uff09\uff1a\u53ea\u8981\u4f60\u80fd\u8bc1\u660e\u5df2\u7ecf\u628a\u7533\u62a5\u6240\u9700\u7684\u5168\u90e8\u8d44\u6599\u5728\u5230\u671f\u65e5\u524d\u7ed9\u4e86\u4ee3\u7406\uff0c\u800c\u4ee3\u7406\u4e0d\u662f\u51fa\u4e8e\u9c81\u83bd\u6216\u6545\u610f\u65e0\u89c6\u7a0e\u6cd5\u624d\u6ca1\u62a5\uff0c\u4f60\u5c31\u4e0d\u627f\u62c5\u8fd9\u9879\u7f5a\u6b3e\u3002\u6240\u4ee5\u300c\u8d44\u6599\u7ed9\u9f50\u300d\u8fd9\u4ef6\u4e8b\u8981\u7559\u597d\u90ae\u4ef6\u6216\u4e0a\u4f20\u8bb0\u5f55\u3002<\/p>\n<h2>28 \u53f7\u4e4b\u524d\uff0c\u503c\u5f97\u505a\u7684\u4e94\u4ef6\u4e8b<\/h2>\n<ol>\n<li><strong>\u5148\u770b\u8d26\u6237\u4e0a\u7684\u65e5\u671f\u3002<\/strong>\u767b\u5f55 ATO \u5728\u7ebf\u670d\u52a1\uff0c\u6216\u8ba9\u4ee3\u7406\u67e5\uff0c\u786e\u8ba4\u7b2c\u4e00\u5b63\u5ea6 BAS \u7684 lodge \u548c\u4ed8\u6b3e\u65e5\u671f\u662f 28 \u65e5\u300111 \u65e5\u8fd8\u662f 25 \u65e5\u3002\u4e0d\u8981\u51ed\u8bb0\u5fc6\u3002<\/li>\n<li><strong>\u628a 7\u20139 \u6708\u7684\u8d26\u7406\u5230\u4f4d\u3002<\/strong>\u9500\u9879\u548c\u8fdb\u9879 GST \u5bf9\u5f97\u4e0a\u3001PAYG \u4ee3\u6263\u548c Single Touch Payroll \u62a5\u7684\u6570\u4e00\u81f4\u3002\u4e0a\u4e00\u671f\u62a5\u9519\u7684\uff0c\u53ef\u4ee5\u8d81\u8fd9\u4e00\u671f\u4e00\u8d77\u66f4\u6b63\uff0c\u89c4\u5219\u548c\u9650\u5236\u89c1<a href=\"https:\/\/wiselinkaccountants.com.au\/bas-gst-error-correction-australia-chinese\/\">BAS \u62a5\u9519\u600e\u4e48\u6539<\/a>\u3002<\/li>\n<li><strong>\u94b1\u6309\u6700\u65e9\u7684\u65e5\u671f\u5907\u597d\u3002<\/strong>\u5982\u679c\u4f60\u624b\u5934\u7684\u73b0\u91d1\u53ea\u591f\u6700\u665a\u90a3\u4e2a\u65e5\u671f\uff0c\u800c\u8d26\u6237\u4e0a\u7684\u65e5\u671f\u5176\u5b9e\u662f 28 \u53f7\uff0c\u4ed8\u6b3e\u665a\u4e86\u5c31\u8981\u8ba1 GIC\u3002<\/li>\n<li><strong>\u540c\u4e00\u5929\u5230\u671f\u7684\u522b\u6f0f\u3002<\/strong>10 \u6708 28 \u65e5\u4e5f\u662f\u5b63\u5ea6 PAYG \u5206\u671f\u7684\u4ed8\u6b3e\u65e5\uff0c\u89c4\u5219\u548c\u8c03\u6574\u529e\u6cd5\u5728<a href=\"https:\/\/wiselinkaccountants.com.au\/payg-instalments-october-2026-vary-gic-australia\/\">PAYG \u5206\u671f\u8fd9\u7bc7<\/a>\uff1b\u5982\u679c\u4f60\u7684\u4e2a\u4eba\u6216\u516c\u53f8\u62a5\u7a0e\u8868\u8fd8\u6ca1\u4ea4\uff0c10 \u6708 31 \u65e5\u7684\u8282\u70b9\u89c1<a href=\"https:\/\/wiselinkaccountants.com.au\/overdue-tax-returns-australia-31-october-2026\/\">\u903e\u671f\u62a5\u7a0e\u8fd9\u7bc7<\/a>\u3002<\/li>\n<li><strong>\u9884\u8ba1\u4ea4\u4e0d\u4e0a\u7684\uff0c\u5230\u671f\u65e5\u4e4b\u524d\u5c31\u8054\u7cfb ATO \u6216\u4f60\u7684\u4f1a\u8ba1\u5e08\uff08\u6703\u8a08\u5e2b\uff09\u3002<\/strong>ATO \u9875\u9762\u7684\u5efa\u8bae\u662f\uff1a\u5728\u5230\u671f\u65e5\u4e4b\u524d\u8054\u7cfb\uff0c\u770b\u6709\u54ea\u4e9b\u652f\u6301\u9009\u9879\u3002\u7528\u4fe1\u7528\u5361\u4ed8\u7b2c\u4e00\u5b63\u5ea6 BAS \u76ee\u524d\u8fd8\u53ef\u4ee5\uff0cATO \u63a5\u53d7\u4fe1\u7528\u5361\u5230 2027 \u5e74 6 \u6708 30 \u65e5\uff0c\u7ec6\u8282\u89c1<a href=\"https:\/\/wiselinkaccountants.com.au\/ato-credit-card-payments-extended-30-june-2027\/\">\u8fd9\u7bc7<\/a>\u3002<\/li>\n<\/ol>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<h3>\u7b2c\u4e00\u5b63\u5ea6 BAS \u4ec0\u4e48\u65f6\u5019\u5230\u671f\uff1f<\/h3>\n<p>\u539f\u59cb\u5230\u671f\u65e5\u662f 2026 \u5e74 10 \u6708 28 \u65e5\uff0c\u661f\u671f\u4e09\uff0c\u6db5\u76d6 2026 \u5e74 7 \u6708 1 \u65e5\u5230 9 \u6708 30 \u65e5\u3002\u81ea\u5df1\u7ebf\u4e0a\u7533\u62a5\u3001\u7b26\u5408 ATO \u4e24\u5468\u5ef6\u671f\u6761\u4ef6\u7684\uff0c\u53ef\u80fd\u665a\u4e24\u5468\uff0c\u4e5f\u5c31\u662f 11 \u6708 11 \u65e5\uff1b\u901a\u8fc7\u6ce8\u518c\u4ee3\u7406\u7ebf\u4e0a\u7533\u62a5\u7684\uff0c\u4ee3\u7406\u8ba1\u5212\u91cc\u7684\u65e5\u671f\u662f 2026 \u5e74 11 \u6708 25 \u65e5\u3002\u4ee5\u4f60\u8d26\u6237\u6216\u62a5\u8868\u4e0a\u663e\u793a\u7684\u4e3a\u51c6\u3002\u6765\u6e90\uff1aATO QC33695\uff082026 \u5e74 9 \u6708 17 \u65e5\u66f4\u65b0\uff09\u3001QC19062\u3001QC34553\uff0c2026 \u5e74 10 \u6708 20 \u65e5\u67e5\u9605\u3002<\/p>\n<h3>\u4e24\u5468\u5ef6\u671f\u8981\u7533\u8bf7\u5417\uff1f<\/h3>\n<p>\u4e0d\u7528\u3002ATO \u5199\u660e\u8fd9\u4e2a\u5ef6\u671f\u662f\u957f\u671f\u6709\u6548\u7684\uff0c\u7b26\u5408\u6761\u4ef6\u7684\uff0c\u62a5\u8868\u751f\u6210\u540e\u7ebf\u4e0a\u663e\u793a\u7684\u5230\u671f\u65e5\u4f1a\u81ea\u52a8\u66f4\u65b0\u3002\u5b83\u9002\u7528\u4e8e\u7ebf\u4e0a\u6536\u5230\u5e76\u7ebf\u4e0a\u63d0\u4ea4\u7684\u5b63\u5ea6\u62a5\u8868\uff0c\u4e14\u53ea\u9002\u7528\u4e8e\u7b2c\u4e00\u3001\u4e09\u3001\u56db\u5b63\u5ea6\uff0c\u4e0d\u9002\u7528\u4e8e\u6309\u6708\u62a5\u3001\u6309\u6708\u62a5 GST \u53c8\u6709\u5b63\u5ea6 PAYG \u5206\u671f\u7684\u3001BAS R\/S\/T \u8868\uff0c\u4e5f\u4e0d\u9002\u7528\u4e8e\u539f\u59cb\u5230\u671f\u65e5\u4e0d\u662f 28 \u53f7\u7684\u62a5\u8868\u3002\u6765\u6e90\uff1aATO QC19062\uff0c2026 \u5e74 10 \u6708 20 \u65e5\u67e5\u9605\u3002<\/p>\n<h3>\u6362\u4e86\u4f1a\u8ba1\uff0c\u8fd9\u4e00\u671f\u8fd8\u80fd\u662f 11 \u6708 25 \u65e5\u5417\uff1f<\/h3>\n<p>\u4e0d\u4e00\u5b9a\u3002ATO \u7684\u4ee3\u7406\u7533\u62a5\u8ba1\u5212\uff0c\u662f\u628a\u65e5\u671f\u7528\u5728\u300c\u4e0a\u4e00\u671f\u62a5\u8868\u5df2\u7ecf\u7531\u4ee3\u7406\u7ebf\u4e0a\u7533\u62a5\u300d\u4e4b\u540e\u751f\u6210\u7684\u62a5\u8868\u4e0a\uff1b\u5982\u679c\u8fd9\u662f\u4ee3\u7406\u66ff\u4f60\u62a5\u7684\u7b2c\u4e00\u4efd BAS\uff0c\u6216\u8005\u4e0a\u4e00\u671f\u662f\u7eb8\u8d28\u62a5\u7684\uff0cATO \u5199\u660e\u53ef\u80fd\u8981\u6309\u66f4\u65e9\u7684\u65e5\u671f\u4ea4\u3002\u6240\u4ee5\u6362\u4e86\u4f1a\u8ba1\u7684\u7b2c\u4e00\u671f\uff0c\u8bf7\u4ee3\u7406\u5728\u7cfb\u7edf\u91cc\u6838\u5bf9\u4f60\u8d26\u6237\u4e0a\u663e\u793a\u7684\u65e5\u671f\uff0c\u4e0d\u8981\u9ed8\u8ba4\u662f 25 \u53f7\u3002\u6765\u6e90\uff1aATO QC34553\u3001QC34538\uff0c2026 \u5e74 10 \u6708 20 \u65e5\u67e5\u9605\u3002<\/p>\n<h3>\u665a\u4ea4\u4e00\u5929\u4f1a\u88ab\u7f5a\u6b3e\u5417\uff1f<\/h3>\n<p>\u665a\u4ed8\u7684\u5229\u606f\uff08GIC\uff09\u4ece\u5230\u671f\u65e5\u4e4b\u540e\u5c31\u5f00\u59cb\u7b97\uff0c2026 \u5e74 10 \u6708\u81f3 12 \u6708\u5b63\u5ea6\u5e74\u5229\u7387 11.51%\uff0c\u6309\u65e5\u590d\u5229\uff0c\u800c\u4e14 2025 \u5e74 7 \u6708 1 \u65e5\u8d77\u4e0d\u80fd\u62b5\u7a0e\u3002\u665a\u4ea4\u7f5a\u6b3e\uff08FTL\uff09\u662f\u53e6\u4e00\u56de\u4e8b\uff1aATO \u8bf4\u4e00\u822c\u4e0d\u4f1a\u5bf9\u4e2a\u522b\u4e00\u6b21\u665a\u4ea4\u5f00\u7f5a\uff0c\u4f1a\u5148\u7535\u8bdd\u6216\u4e66\u9762\u8b66\u544a\uff1b\u4e00\u65e6\u5f00\u7f5a\uff0c\u6bcf 28 \u5929\uff08\u4e0d\u8db3\u4e5f\u7b97\uff091 \u4e2a\u7f5a\u6b3e\u5355\u4f4d\uff0c\u6700\u591a 5 \u4e2a\uff0c2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u6bcf\u4e2a\u5355\u4f4d 364 \u6fb3\u5143\u3002\u665a\u4ea4\u7684 BAS \u5982\u679c\u7ed3\u679c\u662f\u9000\u6b3e\u6216\u96f6\uff0c\u4e00\u822c\u4e0d\u53d1\u8fd9\u9879\u7f5a\u6b3e\u901a\u77e5\u3002\u6765\u6e90\uff1aATO GIC \u5229\u7387\u9875\uff082026 \u5e74 9 \u6708 4 \u65e5\u66f4\u65b0\uff09\u3001QC33415\u3001QC33410\u3001QC71196\uff0c2026 \u5e74 10 \u6708 20 \u65e5\u67e5\u9605\u3002<\/p>\n<h3>\u7528\u4ee3\u7406\u62a5\uff0c\u8fd8\u4f1a\u88ab\u7f5a\u5417\uff1f<\/h3>\n<p>\u6709\u53ef\u80fd\uff0c\u4f46\u6709\u5b89\u5168\u6e2f\u3002ATO \u5199\u660e\uff1a\u53ea\u8981\u4f60\u80fd\u8bc1\u660e\u5df2\u7ecf\u5728\u5230\u671f\u65e5\u524d\u628a\u7533\u62a5\u6240\u9700\u7684\u5168\u90e8\u8d44\u6599\u7ed9\u4e86\u4ee3\u7406\uff0c\u800c\u4ee3\u7406\u7684\u672a\u7533\u62a5\u4e0d\u662f\u51fa\u4e8e\u9c81\u83bd\u6216\u6545\u610f\u65e0\u89c6\u7a0e\u6cd5\uff0c\u4f60\u4e0d\u627f\u62c5\u665a\u4ea4\u7f5a\u6b3e\u3002\u9700\u8981\u63d0\u4f9b\u8d44\u6599\u5df2\u4ea4\u4ed8\u7684\u8bc1\u636e\u3002\u5982\u679c\u5b89\u5168\u6e2f\u4e0d\u9002\u7528\uff0c\u4ecd\u7136\u53ef\u4ee5\u7533\u8bf7\u51cf\u514d\u3002\u5b89\u5168\u6e2f\u9488\u5bf9\u7684\u662f\u665a\u4ea4\u7f5a\u6b3e\uff08FTL\uff09\uff0c\u4ed8\u6b3e\u665a\u4e86\u7684\u5229\u606f\u662f\u53e6\u4e00\u9879\uff0c\u8981\u53e6\u5916\u5904\u7406\u3002\u6765\u6e90\uff1aATO QC33410\uff0c2026 \u5e74 10 \u6708 20 \u65e5\u67e5\u9605\u3002<\/p>\n<h2>\u4e0b\u4e00\u6b65<\/h2>\n<p>\u628a\u4f60\u76ee\u524d\u7684\u60c5\u51b5\u53d1\u7ed9\u6211\u4eec\uff1aBAS \u662f\u6309\u5b63\u5ea6\u8fd8\u662f\u6309\u6708\u62a5\u3001\u4e0a\u4e00\u671f\u662f\u8c01\u62a5\u7684\u3001\u6709\u6ca1\u6709 PAYG \u5206\u671f\u30017\u20139 \u6708\u7684\u8d26\u8bb0\u5230\u4e86\u54ea\u91cc\u3001\u6709\u6ca1\u6709\u8d44\u6599\u8fd8\u6ca1\u5230\u3002\u6211\u4eec\u5e2e\u4f60\u786e\u8ba4\u7b2c\u4e00\u5b63\u5ea6 BAS \u5728\u4f60\u8d26\u6237\u4e0a\u7684\u5b9e\u9645\u622a\u6b62\u65e5\uff0c\u5e76\u628a\u8981\u5907\u7684\u94b1\u7b97\u51fa\u6765\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\u8bb0\u8d26\u3001\u85aa\u8d44\u3001BAS\u3001\u62a5\u7a0e\u548c ASIC \u53d8\u66f4\u662f\u5728\u540c\u4e00\u5bb6\u505a\u5b8c\u7684\uff0c\u6309\u804c\u80fd\u5206\u5de5\uff0c\u91cd\u8981\u5de5\u4f5c\u7531\u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u590d\u6838\u3002\u6240\u4ee5\u6211\u4eec\u7533\u62a5\u524d\u80fd\u770b\u5230\u6574\u4e2a\u5b63\u5ea6\u7684 GST \u548c\u4ee3\u6263\u7a0e\u7d2f\u8ba1\u5230\u591a\u5c11\uff0c\u5230\u671f\u524d\u5c31\u80fd\u544a\u8bc9\u4f60\u8981\u5907\u591a\u5c11\u94b1\uff0c\u4e0d\u7528\u5230 28 \u53f7\u624d\u53d1\u73b0\u6570\u5bf9\u4e0d\u4e0a\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\u300aDue dates for lodging and paying your BAS\u300bQC33695\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 9 \u6708 17 \u65e5\uff1a\u5b63\u5ea6\u5230\u671f\u65e5\u3001\u4e24\u5468\u5ef6\u671f\u4e0e\u4ee3\u7406\u65f6\u95f4\u7684\u6982\u8ff0\u3001\u7b2c\u4e8c\u5b63\u5ea6\u4e0d\u9002\u7528\u3001\u5230\u671f\u65e5\u524d\u8054\u7cfb ATO\u3001\u5728\u7ebf\u4ed8\u6b3e\u8ba1\u5212 20 \u4e07\u6fb3\u5143\u95e8\u69db\u3001\u5468\u672b\u4e0e\u516c\u5171\u5047\u65e5\u987a\u5ef6<\/li>\n<li>ATO\u300aTwo week lodgment concession \u2013 terms and conditions\u300bQC19062\uff0c\u66f4\u65b0\u4e8e 2025 \u5e74 8 \u6708 18 \u65e5\uff1a\u5ef6\u671f\u7684\u6761\u4ef6\u3001\u81ea\u52a8\u66f4\u65b0\u3001\u9002\u7528\u7684\u5b63\u5ea6\u3001\u4e0d\u5305\u62ec\u7684\u7c7b\u522b<\/li>\n<li>ATO\u300aBAS agent lodgment program 2026\u201327\u300bQC34553\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 7 \u6708 1 \u65e5\uff1a\u7b2c\u4e00\u5b63\u5ea6\u539f\u59cb\u65e5\u671f 2026 \u5e74 10 \u6708 28 \u65e5\u4e0e\u4ee3\u7406\u65e5\u671f 2026 \u5e74 11 \u6708 25 \u65e5\u3001\u9700\u7ebf\u4e0a\u7533\u62a5\u3001\u65b0\u5ba2\u6237\u6216\u4e0a\u671f\u7eb8\u8d28\u7533\u62a5\u53ef\u80fd\u65e5\u671f\u66f4\u65e9<\/li>\n<li>ATO\u300aActivity statements\u300b\uff08\u6ce8\u518c\u4ee3\u7406\u7533\u62a5\u8ba1\u5212\uff09QC34538\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 7 \u6708 1 \u65e5\uff1a\u4e0d\u9002\u7528\u7684\u62a5\u8868\u7c7b\u578b\u3001\u65e5\u671f\u5957\u7528\u89c4\u5219\u3001\u7eb8\u8d28\u7533\u62a5\u4e0d\u9002\u7528<\/li>\n<li>ATO\u300aGeneral interest charge (GIC) rates\u300bQC16145\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 9 \u6708 4 \u65e5\uff1a2026 \u5e74 10 \u6708\u81f3 12 \u6708 11.51%\uff0c\u65e5\u5229\u7387 0.03153425%\uff1bATO\u300aGeneral interest charge\u300bQC33415\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 6 \u6708 10 \u65e5\uff1a\u6309\u65e5\u590d\u5229\u30012025 \u5e74 7 \u6708 1 \u65e5\u8d77\u4e0d\u53ef\u62b5\u7a0e<\/li>\n<li>ATO\u300aFailure to lodge on time penalty\u300bQC33410\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 6 \u6708 22 \u65e5\uff1a\u6bcf 28 \u5929 1 \u4e2a\u7f5a\u6b3e\u5355\u4f4d\u3001\u4e0a\u9650 5 \u4e2a\u3001\u4e2d\u578b\u4e0e\u5927\u578b\u500d\u6570\u3001\u9000\u6b3e\u6216\u96f6\u7684\u5904\u7406\u3001\u51cf\u514d\u4e0e\u5b89\u5168\u6e2f<\/li>\n<li>ATO\u300aPenalty units\u300bQC71196\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 6 \u6708 26 \u65e5\uff1a2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u6bcf\u4e2a\u7f5a\u6b3e\u5355\u4f4d 364 \u6fb3\u5143<\/li>\n<\/ul>\n<p><small>\u4ee5\u4e0a\u9875\u9762\u5747\u4e8e 2026 \u5e74 10 \u6708 20 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