{"id":1060,"date":"2021-04-10T15:39:57","date_gmt":"2021-04-10T07:39:57","guid":{"rendered":"http:\/\/wysj.jindocloud.net\/?p=1060"},"modified":"2021-04-17T18:59:20","modified_gmt":"2021-04-17T10:59:20","slug":"%e6%96%b0%e9%97%bb%e8%b5%84%e8%ae%af3","status":"publish","type":"post","link":"https:\/\/zero2oneaccounting.com.au\/?p=1060","title":{"rendered":"\u6fb3\u6d32\u516c\u6c11\u81ea\u4f4f\u623f\u4e70\u5356\u4e5f\u8981\u4ea4\u7a0e\u4e86\uff01\u5982\u4f55\u907f\u514d\uff0c\u770b\u5b8c\u540e\u5efa\u8bae(\u4fdd\u5b58\u6536\u85cf) \u4e0b\u7bc7"},"content":{"rendered":"<p>\u4e0a\u7bc7\u6211\u4eec\u63d0\u5230\uff0c\u975e\u7a0e\u52a1\u5c45\u6c11\u51fa\u552e\u81ea\u4f4f\u623f\u8981\u5168\u989d\u7f34\u7eb3\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-1682\" src=\"http:\/\/wysj.jindocloud.net\/wp-content\/uploads\/2020\/09\/Picture1-1.jpg\" alt=\"\" width=\"618\" height=\"250\" srcset=\"https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture1-1.jpg 462w, https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture1-1-300x121.jpg 300w\" sizes=\"(max-width: 618px) 100vw, 618px\" \/><\/p>\n<p>\u6fb3\u5927\u5229\u4e9a\u975e\u7a0e\u52a1\u5c45\u6c11\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u5728\u6fb3\u6d32\u5ea6\u5047\u6216\u8bbf\u95ee\u65f6\u95f4\u5c11\u4e8e\u516d\u4e2a\u6708\uff1b<\/li>\n<li>\u9009\u62e9\u6c38\u8fdc\u79bb\u5f00\u6fb3\u6d32\u5f00\u59cb\uff1b<\/li>\n<li>\u8bbf\u95ee\u6fb3\u6d32\u8d85\u8fc7\u516d\u4e2a\u6708\uff0c\u4e14\u5927\u90e8\u5206\u65f6\u95f4\u6e38\u8d70\u548c\u5de5\u4f5c\u4e8e\u6fb3\u6d32\u4e0d\u540c\u5730\u65b9\u7684\uff0c\u4e34\u65f6\u7b7e\u8bc1\u548c\u6c38\u4e45\u5c45\u7559\u7b7e\u8bc1\u6301\u6709\u4eba\u548c\u6fb3\u6d32\u516c\u6c11\u3002<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-1684\" src=\"http:\/\/wysj.jindocloud.net\/wp-content\/uploads\/2020\/09\/Picture3.jpg\" alt=\"\" width=\"622\" height=\"431\" srcset=\"https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture3.jpg 400w, https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture3-300x208.jpg 300w\" sizes=\"(max-width: 622px) 100vw, 622px\" \/><\/p>\n<p>\u4f46\u662f\u5982\u679c\u5728\u975e\u7a0e\u52a1\u5c45\u6c11\u671f\u95f4\u53d1\u751flife events test\uff0c\u4e3b\u8981\u5c45\u6240\u8c41\u514d\u7684\u7533\u8bf7\u4f9d\u65e7\u53ef\u4ee5\u83b7\u5f97\u3002\u6211\u4eec\u5f88\u96be\u5bf9 &#8220;life events test &#8220;\u8fdb\u884c\u5224\u65ad\uff0c\u5b83\u5f88\u6709\u53ef\u80fd\u88ab\u8ba4\u4e3a\u662f\u4e00\u79cd\u653f\u6cbb &#8220;\u62a4\u8eab\u7b26&#8221;\uff0c\u4f1a\u5e26\u6765\u4e00\u4e9b\u5b9e\u9645\u95ee\u9898\u548c\u4e0d\u516c\u5e73\u3002\u4e0b\u9762\u7684\u6848\u4f8b\u5e2e\u52a9\u6211\u4eec\u8bf4\u660e\u5982\u679c\u5e94\u7528\u8be5\u51c6\u5219\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\u6848\u4f8b\uff0c\u4e3b\u8981\u5c45\u6240\u8c41\u514d&#8211;\u751f\u6d3b\u4e8b\u4ef6\u6d4b\u8bd5life events test<\/strong><\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-1686\" src=\"http:\/\/wysj.jindocloud.net\/wp-content\/uploads\/2020\/09\/Picture4-1.jpg\" alt=\"\" width=\"623\" height=\"415\" srcset=\"https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture4-1.jpg 927w, https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture4-1-300x200.jpg 300w\" sizes=\"(max-width: 623px) 100vw, 623px\" \/><\/p>\n<p>Joan\u4e8e2015\u5e742\u67087\u65e5\u8d2d\u4e70\u4e86\u4e00\u5957\u4f4f\u5b85\uff0c\u4e0e\u914d\u5076John\u4e00\u8d77\u642c\u8fdb\u4e86\u8be5\u4f4f\u5b85\uff0c\u5e76\u5728\u7b2c\u4e00\u65f6\u95f4\u5c06\u8be5\u4f4f\u5b85\u786e\u5b9a\u4e3a\u4ed6\u4eec\u7684\u4e3b\u8981\u4f4f\u6240\u3002\u743c\u548c\u7ea6\u7ff0\u5728\u8d2d\u4e70\u8be5\u623f\u4ea7\u65f6\u662f\u6fb3\u5927\u5229\u4e9a\u516c\u6c11\u30022020\u5e74\uff0c\u4ed6\u4eec\u9000\u4f11\u540e\u5230\u5176\u4ed6\u56fd\u5bb6\u751f\u6d3b\uff0c\u5e76\u5728\u90a3\u91cc\u8d2d\u7f6e\u4e86\u65b0\u7684\u4f4f\u6240\uff0c\u6b64\u65f6\u4ed6\u4eec\u6210\u4e3a\u975e\u7a0e\u52a1\u5c45\u6c11\u3002\u6b64\u65f6\u4ed6\u4eec\u6210\u4e3a\u5916\u56fd\u5c45\u6c11. \u4ed6\u4eec\u5728\u79bb\u5f00\u6fb3\u5927\u5229\u4e9a\u540e\u5c06\u8fd9\u5957\u6fb3\u5927\u5229\u4e9a\u4f4f\u6240\u51fa\u79df\uff0c\u5728\u51fa\u79df\u671f\u95f4\uff0c\u8be5\u4f4f\u6240\u5e76\u6ca1\u6709\u4f5c\u4e3a\u4ed6\u4eec\u7684\u4e3b\u8981\u4f4f\u6240\u30022021\u5e74\uff0cJohn\u53bb\u4e16\uff0cJoan\u51b3\u5b9a\u51fa\u552e\u4ed6\u4eec\u7684\u65e7\u5c45\u3002<\/p>\n<p>\u7531\u4e8eJoan\u5728\u7b7e\u8ba2\u5408\u7ea6\u51fa\u552e\u623f\u4ea7\u53d1\u751f\u8d44\u672c\u5229\u5f97\u7a0eCGT\u4e8b\u4ef6\u65f6\uff0c\u6210\u4e3a\u5916\u56fd\u5c45\u6c11\u7684\u65f6\u95f4\u8fd8\u4e0d\u52306\u5e74\uff0c\u800c\u5979\u7684\u914d\u5076\u5728\u5979\u5728\u5916\u56fd\u5c45\u4f4f\u671f\u95f4\u5df2\u7ecf\u53bb\u4e16\uff0c\u56e0\u6b64\uff0c\u5979\u6709\u6743\u6839\u636e\u5176\u4f5c\u4e3a\u4e3b\u8981\u5c45\u4f4f\u5730\u7684\u65f6\u95f4\uff0c\u83b7\u5f97\u51fa\u552e\u8be5\u4f4f\u6240\u7684\u90e8\u5206\u4e3b\u8981\u5c45\u4f4f\u5730\u8c41\u514d\u3002<\/p>\n<p>\u603b\u7ed3\u4e0a\u9762\u7684\u6848\u4f8b\uff0c\u5f53\u6d77\u5916\u5c45\u6c11\u80fd\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u751f\u6d3b\u4e8b\u4ef6\u65f6\uff0c\u4f9d\u7136\u53ef\u4ee5\u4eab\u53d7\u4e3b\u8981\u5c45\u6240\u8c41\u514d\uff1a<\/p>\n<ul>\n<li>\u6ca1\u6709\u8d85\u8fc7\u8fde\u7eed\u516d\u5e74\u6210\u4e3a\u6d77\u5916\u7a0e\u52a1\u5c45\u6c11\uff1b<\/li>\n<li>\u5728\u6b64\u671f\u95f4\uff0c\u6709\u4ee5\u4e0b\u4e4b\u4e00\u7684\u60c5\u51b5\u53d1\u751f\uff1a<\/li>\n<li>\u672c\u4eba\uff0c\u6216\u914d\u5076\uff0c\u6216\u672a\u6ee118\u5c81\u7684\u5b50\u5973\u60a3\u6709\u7edd\u75c7\uff1b<\/li>\n<li>\u672c\u4eba\uff0c\u6216\u914d\u5076\uff0c\u6216\u672a\u6ee118\u5c81\u7684\u5b50\u5973\u79bb\u4e16\uff1b<\/li>\n<li>\u4ea7\u751f\u8d44\u4ea7\u589e\u503c\u7a0e\u7684\u8d44\u4ea7\u53ef\u80fd\u6d89\u53ca\u672c\u4eba\u4e0e\u914d\u5076\u5728\u79bb\u5a5a\u6216\u5206\u5c45\u7b49\u60c5\u51b5\u4e0b\u7684\u8d44\u4ea7\u5206\u5272\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\u5931\u8d25\u6848\u4f8b \u2013 \u4e3b\u8981\u5c45\u6240\u8c41\u514d\u88ab\u62d2\u7edd<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1688\" src=\"http:\/\/wysj.jindocloud.net\/wp-content\/uploads\/2020\/09\/Picture5-1.jpg\" alt=\"\" width=\"617\" height=\"411\" srcset=\"https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture5-1.jpg 513w, https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture5-1-300x200.jpg 300w\" sizes=\"(max-width: 617px) 100vw, 617px\" \/><\/p>\n<p>Vicki\u4e8e2010\u5e749\u670810\u65e5\u5728\u6fb3\u5927\u5229\u4e9a\u8d2d\u4e70\u4e86\u4e00\u5957\u4f4f\u623f\uff0c\u5728\u53ef\u884c\u7684\u60c5\u51b5\u4e0b\u5c3d\u5feb\u642c\u8fdb\u53bb\u5e76\u5c06\u5176\u4f5c\u4e3a\u81ea\u5df1\u7684\u4e3b\u8981\u4f4f\u6240\u30022018\u5e747\u67081\u65e5\uff0cVicki\u79bb\u5f00\u8be5\u4f4f\u5b85\uff0c\u642c\u5230\u7ebd\u7ea6\u3002Vicki\u4e00\u8fb9\u5c06\u8be5\u4f4f\u5b85\u51fa\u79df\uff0c\u4e00\u8fb9\u8bd5\u56fe\u51fa\u552e\u8be5\u4f4f\u5b85\u30022020\u5e7410\u670815\u65e5Vicki\u7ec8\u4e8e\u7b7e\u7f72\u4e86\u4e00\u4efd\u51fa\u552e\u8be5\u4f4f\u5b85\u7684\u5408\u540c\uff0c\u7ed3\u7b97\u65f6\u95f4\u4e3a2020\u5e7411\u670813\u65e5\u3002\u57282020\u5e7410\u670815\u65e5\uff0cVicki\u5728\u7a0e\u52a1\u4e0a\u662f\u975e\u7a0e\u52a1\u5c45\u6c11\u3002\u51fa\u552e\u4f4f\u5b85\u7684\u8d44\u672c\u5229\u5f97CGT\u4e8b\u4ef6A1\u7684\u53d1\u751f\u65f6\u95f4\u4e3a\u7b7e\u8ba2\u51fa\u552e\u5408\u540c\u7684\u65f6\u95f4\uff0c\u53732020\u5e7410\u670815\u65e5\u3002\u7531\u4e8eVicki\u5f53\u65f6\u662f\u975e\u7a0e\u52a1\u5c45\u6c11\uff0c\u5979\u65e0\u6743\u4eab\u6709\u4e3b\u8981\u5c45\u6240\u8c41\u514d\u3002<\/p>\n<p>\u5373\u4f7fVicki\u4ee5\u524d\u5c06\u8be5\u4f4f\u5b85\u4f5c\u4e3a\u4e3b\u8981\u4f4f\u6240\uff1b\u4ee5\u53ca\u57282018\u5e747\u67081\u65e5\u81f32020\u5e7410\u670815\u65e5\u671f\u95f4(\u5047\u8bbe\u6240\u6709\u7684\u8981\u6c42\u90fd\u5f97\u5230\u6ee1\u8db3)\uff0c\u7b2c118-145\u6761\u4e2d\u7684the absence rule\u7f3a\u5e2d\u89c4\u5219\uff0c\u8be5\u4f4f\u5b85\u53ef\u4ee5\u4f5c\u4e3aVicki\u7684\u4e3b\u8981\u4f4f\u6240\u3002\u5979\u7684\u4e3b\u8981\u5c45\u6240\u8c41\u514d\u4f9d\u65e7\u4e0d\u80fd\u6ee1\u8db3\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1690\" src=\"http:\/\/wysj.jindocloud.net\/wp-content\/uploads\/2020\/09\/Picture6-1200x1021.jpg\" alt=\"\" width=\"662\" height=\"564\" \/><\/p>\n<p>\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u8bf7\u8bb0\u4f4f\uff0c\u4efb\u4f55\u5728\u975e\u5c45\u6c11\u8eab\u4efd\u4e0b\u53d1\u751f\u7684\u8d44\u672c\u5229\u5f97\u7684\u6536\u5165\u90fd\u662f\u6309\u7167 &#8220;\u975e\u7a0e\u52a1\u5c45\u6c11 &#8220;\u7684\u7a0e\u7387&#8211;32.5%\u7684\u8d77\u5f81\u70b9\uff0c\u5e76\u4e14\u6ca1\u6709\u514d\u7a0e\u989d\u3002\u6216\u8005\uff0c\u60a8\u53ef\u4ee5\u9009\u62e9\u8fd4\u56de\u6fb3\u5927\u5229\u4e9a\uff0c\u91cd\u65b0\u6210\u4e3a\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c45\u6c11\uff0c\u7136\u540e\u51fa\u552e\u623f\u4ea7\uff0c\u4ece\u800c\u83b7\u5f97\u4e3b\u8981\u5c45\u4f4f\u5730\u7684\u514d\u7a0e\u8d44\u683c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-size: 14pt;\">\u5199\u5728\u6700\u540e<\/span><\/strong><\/p>\n<p>\u6700\u8fd1\u7684\u8fd9\u4e9b\u62df\u8bae\u53d8\u5316\uff0c\u4ee5\u53ca2012\u5e74\u64a4\u9500\u975e\u6fb3\u6d32\u516c\u6c1150%\u7684\u8d44\u672c\u5229\u5f97\u7a0eCGT\u6298\u6263\uff0c\u5c06\u5bf9\u662f\u5426\u5e94\u7ee7\u7eed\u6301\u6709\u6fb3\u5927\u5229\u4e9a\u623f\u4ea7\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\u3002<\/p>\n<p>\u57fa\u4e8e\u6700\u8fd1\u5bf9\u8fdb\u884c\u517b\u8001\u91d1\u975e\u51cf\u8ba9\u6027\u4f9b\u6b3esuper non-concessional contributions\u7684\u9650\u5236\uff0c\u5bf9\u4e8e65\u5c81\u53ca\u4ee5\u4e0a\u7684\u6fb3\u5927\u5229\u4e9a\u5916\u7c4d\u4eba\u58eb\u51fa\u552e\u5176\u5728\u6fb3\u5927\u5229\u4e9a\u4e3b\u8981\u4f4f\u6240\uff0c\u81ea2018\u5e746\u670830\u65e5\u4ee5\u6765\uff0c\u53ef\u4ee5\u5c06\u6bcf\u4e2a\u4eba\u6700\u591a30\u4e07\u6fb3\u5143\u7684 &#8220;\u7f29\u51cf\u8005downsizer &#8220;\u4f9b\u6b3e\u7eb3\u5165\u517b\u8001\u91d1\uff0c\u4f46\u5fc5\u987b\u6ee1\u8db3\u67d0\u4e9b\u8d44\u683c\u8981\u6c42\uff0c\u8fd9\u4e9b\u6761\u4ef6\u53ea\u53ef\u80fd\u4f1a\u66f4\u52a0\u4e25\u683c\u3002<\/p>\n<p>\u603b\u800c\u8a00\u4e4b\uff0c\u653f\u5e9c\u5b9e\u9645\u4e0a\u7ee7\u7eed\u652f\u6301\u56fd\u5185\u6d41\u52a8\u548c\u4e34\u65f6\u5c45\u6c11\u7684\u5730\u4f4d\uff0c\u800c\u60e9\u7f5a\u672c\u56fd\u516c\u6c11\u7684\u56fd\u9645\u6d41\u52a8\u3002\u5f88\u660e\u663e\uff0c\u6240\u6709\u4e3b\u8981\u653f\u515a\u7ee7\u7eed\u653e\u5f03\u4e86\u201c\u6ca1\u6709\u9009\u7968\u201d\u7684\u6fb3\u6d32\u4fa8\u6c11\u7fa4\u4f53\u7684\u652f\u6301\u3002\u4ece\u5b9e\u9645\u7684\u89d2\u5ea6\u6765\u770b\uff0c\u6240\u6709\u5728\u6fb3\u6d32\u4fdd\u6301\u4e3b\u8981\u5c45\u4f4f\u623f\u4ea7\u7684\u6fb3\u6d32\u4fa8\u6c11\uff0c\u90fd\u5e94\u8be5\u4e0e\u4ed6\u4eec\u7684\u7a0e\u52a1\u987e\u95ee\u4e00\u8d77\uff0c\u8be6\u7ec6\u8003\u8651\u4ed6\u4eec\u5bf9\u8be5\u623f\u4ea7\u7684\u5904\u7f6e\uff0c\u5728\u6ca1\u6709\u5f97\u5230\u5168\u9762\u7684\u7a0e\u52a1\u5efa\u8bae\u4e4b\u524d\uff0c\u4e0d\u5e94\u51fa\u552e\u623f\u4ea7\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1692\" src=\"http:\/\/wysj.jindocloud.net\/wp-content\/uploads\/2020\/09\/Picture7.jpg\" alt=\"\" width=\"633\" height=\"476\" srcset=\"https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture7.jpg 695w, https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture7-300x226.jpg 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e0a\u7bc7\u6211\u4eec\u63d0\u5230\uff0c\u975e\u7a0e\u52a1\u5c45\u6c11\u51fa\u552e\u81ea\u4f4f\u623f\u8981\u5168\u989d\u7f34\u7eb3\u8d44\u672c\u5229\u5f97\u7a0e\u3002 \u6fb3\u5927\u5229\u4e9a\u975e\u7a0e\u52a1\u5c45\u6c11\u5305\u62ec\uff1a \u5728\u6fb3\u6d32\u5ea6\u5047\u6216\u8bbf\u95ee\u65f6\u95f4\u5c11\u4e8e\u516d [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1682,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,21,21,21,21],"tags":[],"class_list":["post-1060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-21"],"_links":{"self":[{"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=\/wp\/v2\/posts\/1060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1060"}],"version-history":[{"count":4,"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=\/wp\/v2\/posts\/1060\/revisions"}],"predecessor-version":[{"id":1695,"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=\/wp\/v2\/posts\/1060\/revisions\/1695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=\/wp\/v2\/media\/1682"}],"wp:attachment":[{"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}