{"id":1062,"date":"2021-04-10T15:40:38","date_gmt":"2021-04-10T07:40:38","guid":{"rendered":"http:\/\/wysj.jindocloud.net\/?p=1062"},"modified":"2021-04-17T19:00:56","modified_gmt":"2021-04-17T11:00:56","slug":"%e6%96%b0%e9%97%bb%e8%b5%84%e8%ae%af4","status":"publish","type":"post","link":"https:\/\/zero2oneaccounting.com.au\/?p=1062","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) \u4e0a\u7bc7"},"content":{"rendered":"<h2><span style=\"font-size: 14pt;\">\u524d\u8a00<\/span><\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-1667\" src=\"http:\/\/wysj.jindocloud.net\/wp-content\/uploads\/2020\/09\/Picture1.jpg\" alt=\"\" width=\"511\" height=\"287\" srcset=\"https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture1.jpg 338w, https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture1-300x169.jpg 300w\" sizes=\"(max-width: 511px) 100vw, 511px\" \/><\/p>\n<p>\u6839\u636e&#8221;\u4e3b\u8981\u4f4f\u6240\u8c41\u514d Main Residence Exemption&#8221;\u89c4\u5b9a\uff0c\u6fb3\u5927\u5229\u4e9a\u7eb3\u7a0e\u4eba\u5728\u5176\u623f\u4ea7\u662f\u6216\u66fe\u7ecf\u662f\u5176 &#8220;\u5bb6\u5ead\u4f4f\u6240main residence &#8220;\u7684\u60c5\u51b5\u4e0b\uff0c\u53ea\u8981\u7b26\u5408\u67d0\u4e9b\u6807\u51c6\uff0c\u5c31\u53ef\u4ee5\u514d\u9664\u8d44\u672c\u6536\u76ca\u7a0eCapital Gain Tax(CGT)\u3002\u8fd9\u4e9b\u957f\u671f\u7684\u89c4\u5b9a\u610f\u5473\u7740\uff0c\u4e0e\u5408\u683c\u7684\u4e3b\u8981\u4f4f\u6240(main residence)\u76f8\u5173\u7684\u8d44\u672c\u6536\u76caCapital Gain\u901a\u5e38\u53ef\u514d\u4e8e\u7f34\u7eb3\u6fb3\u5927\u5229\u4e9aCGT\uff1b\u800c\u4e14\u8be5\u8c41\u514d\u6c38\u4e45\u9002\u7528\u4e8e\u4ece\u672a\u51fa\u79df\u7684\u623f\u4ea7\uff0c\u5e76\u4ece\u623f\u4ea7\u51fa\u79df\u65f6\u8d77\u518d\u8c41\u514d6\u5e74-\u8fd9\u88ab\u79f0\u4e3a &#8220;6\u5e74\u89c4\u5219six year rule&#8221;\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53ea\u6709\u5728\u6ca1\u6709\u5176\u4ed6\u623f\u4ea7\u88ab\u6307\u5b9a\u4e3a\u4e3b\u8981\u5c45\u6240\u7684\u60c5\u51b5\u4e0b\uff0c\u8fd9\u9879\u8c41\u514d\u624d\u4f1a\u9002\u7528\uff0c\u800c\u5f53\u623f\u4ea7\u91cd\u65b0\u88ab\u7528\u4f5c\u4e3b\u8981\u5c45\u6240\u65f6\uff0c6\u5e74\u7684\u8c41\u514d\u671f\u5c31\u4f1a &#8220;\u91cd\u65b0\u8bbe\u5b9a&#8221;\u3002<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-1669\" src=\"http:\/\/wysj.jindocloud.net\/wp-content\/uploads\/2020\/09\/Picture2.jpg\" alt=\"\" width=\"491\" height=\"286\" srcset=\"https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture2.jpg 1071w, https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture2-300x175.jpg 300w\" sizes=\"(max-width: 491px) 100vw, 491px\" \/><\/p>\n<h2><span style=\"font-size: 14pt;\">\u4e3b\u8981\u4f4f\u6240\u8c41\u514d\u7684\u89c4\u5b9a\u4ece2020\u5e747\u67081\u65e5\u8d77\u4e0d\u9002\u7528\u4e8e\u5916\u56fd\u5c45\u6c11<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p>2019\u5e7410\u670823\u65e5\uff08\u5468\u4e09\uff09\uff0c\u6fb3\u6d32\u52a9\u7406\u8d22\u957f\u91cd\u65b0\u63d0\u51fa\u4e86\u4e4b\u524d\u5df2\u7ecf\u5931\u6548\u7684\u7acb\u6cd5\u3002<\/p>\n<p>&#8220;\u53d6\u6d88\u5916\u56fd\u5c45\u6c11\u4eab\u53d7CGT\u4e3b\u8981\u5c45\u4f4f\u5730\u8c41\u514d\u7684\u6743\u5229\uff0c\u4f46\u5728\u4e00\u4e2a\u4eba\u4f5c\u4e3a\u5916\u56fd\u5c45\u6c11\u671f\u95f4\u53d1\u751f\u7684\u67d0\u4e9b\u751f\u6d3b\u4e2d\u7684\u771f\u5b9e\u4e8b\u4ef6\u9664\u5916\uff0c\u800c\u8be5\u671f\u95f4\u4e3a6\u5e74\u6216\u66f4\u77ed\u3002&#8221;<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-1671\" src=\"http:\/\/wysj.jindocloud.net\/wp-content\/uploads\/2020\/09\/Picture3.png\" alt=\"\" width=\"564\" height=\"135\" srcset=\"https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture3.png 393w, https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture3-300x72.png 300w\" sizes=\"(max-width: 564px) 100vw, 564px\" \/><\/p>\n<p>\u4e4b\u524d\u5df2\u7ecf\u5931\u6548\u7684\u7acb\u6cd5\u5c06\u53d1\u751f\u62df\u8bae\u7684\u53d8\u5316\u5c06\u57282019\u5e747\u67081\u65e5\u751f\u6548\uff0c\u65b0\u7acb\u6cd5\u7684\u751f\u6548\u65e5\u671f\u8f83\u665a\uff0c\u4e3a2020\u5e747\u67081\u65e5\uff0c\u4e0a\u8ff0 &#8220;\u5916\u56fd\u5c45\u6c11foreign residents &#8220;\u7684\u5b9a\u4e49\u5305\u62ec\uff0c\u5c45\u4f4f\u5728\u6fb3\u5927\u5229\u4e9a\u4ee5\u5916\u7684\u6fb3\u5927\u5229\u4e9a\u516c\u6c11\u548c\u6c38\u4e45\u5c45\u6c11\uff0c\u4ee5\u53ca\u4ee5\u7a0e\u6536\u4e3a\u76ee\u7684\u7684\u6fb3\u5927\u5229\u4e9a\u975e\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n<p>\u8be5\u6cd5\u6848\u4e8e2019\u5e7411\u670827\u65e5\uff08\u5468\u4e09\uff09\u5728\u4f17\u8bae\u9662\u901a\u8fc7\uff0c\u5e76\u4e8e2019\u5e7412\u670812\u65e5\u83b7\u5f97\u7687\u5bb6Royal Assent\u7684\u540c\u610f\u6210\u4e3a\u6cd5\u5f8b\u3002\u6b63\u5982\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u534f\u4f1aAustralian Tax Institute\u7684\u4e00\u4f4d\u6210\u5458\u6240\u8a00\uff0c&#8221;\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u62d2\u7edd\u6fb3\u5927\u5229\u4e9a\u516c\u6c11\u7684CGT\u4e3b\u8981\u5c45\u4f4f\u5730\u8c41\u514d\u662f\u6ca1\u6709\u5408\u6cd5\u7684\u653f\u7b56\u7406\u7531\u7684&#8221;\u3002\u4e5f\u4e0d\u53ef\u907f\u514d\u7684\u662f\uff0c\u5f88\u591a\u5916\u56fd\u5c45\u6c11\u4f1a\u5728\u4e0d\u77e5\u9053\u8fd9\u4e9b\u53d8\u5316\u7684\u60c5\u51b5\u4e0b\u51fa\u552e\u623f\u4ea7\uff0c\u9020\u6210\u91cd\u5927\u7684\u7ecf\u6d4e\u5f71\u54cd\uff0c\u800c\u5728\u6fb3\u6d32\u77ed\u671f\u5c45\u4f4f\u7684\u5916\u56fd\u5c45\u6c11\u5219\u4fdd\u7559\u83b7\u5f97\u8c41\u514d\u7684\u673a\u4f1a\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1673\" src=\"http:\/\/wysj.jindocloud.net\/wp-content\/uploads\/2020\/09\/Picture4.jpg\" alt=\"\" width=\"521\" height=\"220\" srcset=\"https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture4.jpg 355w, https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture4-300x127.jpg 300w\" sizes=\"(max-width: 521px) 100vw, 521px\" \/><\/p>\n<p>\u6700\u521d\u7684\u7acb\u6cd5\u8349\u6848\u4e3b\u8981\u9488\u5bf9\u6fb3\u5927\u5229\u4e9a\u623f\u5730\u4ea7\u7684\u5916\u56fd\u6295\u8d44\u8005\uff0c\u5c3d\u7ba1\u540e\u6765\u7684\u4fee\u6b63\u6848\u5c06\u4e34\u65f6\u5c45\u6c11temporary residents\u4ece\u7acb\u6cd5\u8303\u56f4\u4e2d\u5220\u9664\uff0c\u4f46LNP\u81ea\u7531\u515a\u56fd\u5bb6\u8054\u76df\u653f\u5e9c&#8211;\u5728\u5de5\u515a\u4e0d\u90a3\u4e48\u70ed\u5fc3\u7684\u652f\u6301\u4e0b\u2014\u6267\u7740\u5730\u63a8\u884c\u7acb\u6cd5\uff0c\u56e0\u4e3a\u4ed6\u4eec\u5b8c\u5168\u77e5\u9053\u53d7\u5f71\u54cd\u6700\u5927\u7684\u662f\u957f\u671f\u6c38\u4e45\u5c45\u4f4f\u5728\u6d77\u5916\u7684\u6fb3\u5927\u5229\u4e9a\u516c\u6c11\u548c\u6c38\u4e45\u5c45\u6c11\uff0c\u800c\u4e0d\u662f &#8220;\u5916\u56fd\u6295\u8d44\u8005&#8221;\u3002<\/p>\n<p>\u8003\u8651\u5230\u8fd9\u9879\u7acb\u6cd5\u6240\u56fa\u6709\u7684\u957f\u671f\u62d6\u5ef6\u548c\u5e72\u6270\uff0c\u8bb8\u591a\u5916\u56fd\u5c45\u6c11\u5e0c\u671b\u8fd9\u9879\u7acb\u6cd5\u80fd\u591f\u7b80\u5355\u5730\u6d88\u5931\uff0c\u56e0\u4e3a\u4ed6\u4eec\u4e0d\u613f\u610f\u51fa\u552e\u5728\u6fb3\u5927\u5229\u4e9a\u7684\u5bb6\u5ead\u623f\u4ea7\u3002\u7136\u800c\uff0c\u5f53\u660e\u786e\u8be5\u7acb\u6cd5\u5c06\u4ece2020\u5e747\u67081\u65e5\u8d77\u9002\u7528\u65f6\uff0c\u8bb8\u591a\u4eba\u53ea\u67096-9\u4e2a\u6708\u7684\u65f6\u95f4\u6765\u51fa\u552e\u4ed6\u4eec\u7684\u6fb3\u5927\u5229\u4e9a\u623f\u4ea7\uff0c\u4ee5\u907f\u514d\u4e4b\u540e\u975e\u5e38\u91cd\u5927\u7684\u7a0e\u6536\u635f\u5931\u3002\u4f46\u968f\u7740Covid 19\u75ab\u60c5\u7684\u4ecb\u5165\uff0c\u4f7f\u4e16\u754c\u548c\u6fb3\u5927\u5229\u4e9a\u623f\u5730\u4ea7\u5e02\u573a\u51e0\u4e4e\u9677\u5165\u505c\u6ede\uff0c\u5bf9\u8bb8\u591a\u5916\u56fd\u5c45\u6c11\u6765\u8bf4\uff0c\u8fd9\u51e0\u4e4e\u662f\u4e00\u573a &#8220;\u5f7b\u5e95\u7684\u98ce\u66b4&#8221;\u3002<\/p>\n<p>\u8fd9\u662f\u4e00\u9879\u975e\u5fc5\u8981\u7684\uff0c\u6b67\u89c6\u6027\u7684\u7acb\u6cd5\uff0c\u663e\u7136\u653f\u5e9c\u8ba4\u4e3a\uff0c\u5916\u56fd\u5c45\u6c11\u56e0\u4e3a\u4ece\u6295\u7968\u7684\u89d2\u5ea6\u6765\u770b\u88ab &#8220;\u5265\u593a\u4e86\u6743\u5229&#8221;\uff0c\u6240\u4ee5\u53ef\u4ee5\u5bf9\u4ed6\u4eec\u7f6e\u4e4b\u4e0d\u7406\u3002\u4e16\u754c\u5404\u5730\u7684\u6fb3\u5927\u5229\u4e9a\u4fa8\u6c11\u56e2\u4f53\u4eca\u540e\u5728\u5bfb\u6c42\u63f4\u52a9\u65f6\uff0c\u5e94\u5411\u653f\u5e9c\u4ee3\u8868\u91c7\u53d6\u505a\u6cd5\uff1b\u5e0c\u671b\u5728Covid 19\u75ab\u60c5\u5e73\u606f\u540e\uff0c\u53cd\u5bf9\u6b64\u7c7b\u6cd5\u6848\u7684&#8221;\u8003\u5bdf\u56e2 &#8220;\u603b\u8981\u91cd\u65b0\u5f00\u59cb\u3002<\/p>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1675\" src=\"http:\/\/wysj.jindocloud.net\/wp-content\/uploads\/2020\/09\/Picture5.jpg\" alt=\"\" width=\"525\" height=\"303\" srcset=\"https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture5.jpg 322w, https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture5-300x173.jpg 300w\" sizes=\"(max-width: 525px) 100vw, 525px\" \/><\/h2>\n<h2><span style=\"font-size: 14pt;\">\u7acb\u6cd5\u6458\u8981<\/span><\/h2>\n<p>\u8be5\u6cd5\u6848\u9644\u6709\u4e00\u4efd\u89e3\u91ca\u6027\u5907\u5fd8\u5f55\uff0c\u8be5\u5907\u5fd8\u5f55\u5c06\u62df\u8bae\u7acb\u6cd5\u7684\u4e00\u4e9b\u4e3b\u8981\u7279\u70b9\u548c\u5f71\u54cd\u603b\u7ed3\u5982\u4e0b,\u5e76\u6307\u51fa\uff0c\u5982\u679c\u901d\u8005\u4e3a\u975e\u5c45\u6c11\uff0c\u6216\u53d7\u76ca\u4eba\u4e3a\u975e\u5c45\u6c11\uff0c\u5b83\u4eec\u53ef\u80fd\u4f1a\u5bf9\u6fb3\u5927\u5229\u4e9a\u7684\u9057\u4ea7\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\u3002<\/p>\n<table style=\"width: 872px;\">\n<tbody>\n<tr>\n<td style=\"width: 469px;\">\u73b0\u884c\u6cd5\u5f8b\uff0c\u81ea2020\u5e747\u67081\u65e5\u8d77\u9002\u7528<\/td>\n<td style=\"width: 387px;\">\u8fc7\u53bb\u6cd5\u5f8b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 862px;\" colspan=\"2\">Main residence exemption: Individuals<\/p>\n<p>\u4e3b\u8981\u4f4f\u6240\u8c41\u514d, \u4e2a\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 469px;\">\u4e00\u822c\u6765\u8bf4\uff0c\u4e2a\u4eba\u5728\u5176\u62e5\u6709\u6240\u6709\u6743\u6743\u76ca\u7684\u4f4f\u5b85\uff08\u6216\u5bf9\u4e8e\u5f3a\u5236\u6536\u8d2d\u800c\u8a00\uff0c\u4f4f\u5b85\u7684\u4e00\u90e8\u5206\uff09\u53d1\u751f\u73b0\u91d1\u7a0e\u4e8b\u4ef6\u65f6\u662f\u5916\u56fd\u5c45\u6c11\uff0c\u5219\u65e0\u6743\u4eab\u53d7\u73b0\u91d1\u7a0e\u4e3b\u8981\u5c45\u4f4f\u5730\u8c41\u514d\u3002<\/p>\n<p>\u4f46\u662f\uff0c\u5982\u679c\u5728\u5916\u56fd\u5c45\u4f4f6\u5e74\u62166\u5e74\u4ee5\u4e0b\u7684\u4e2a\u4eba\uff0c\u5728\u8be5\u5916\u56fd\u5c45\u4f4f\u671f\u95f4\u53d1\u751f\u4e86\u67d0\u4e9b &#8220;\u751f\u6d3b\u4e8b\u4ef6&#8221;\uff0c\u5219\u53ef\u4ee5\u4eab\u53d7CGT\u4e3b\u8981\u5c45\u4f4f\u5730\u8c41\u514d\u3002<\/td>\n<td style=\"width: 387px;\">\u4f5c\u4e3a\u5916\u56fd\u5c45\u6c11\u7684\u4e2a\u4eba\u4e0e\u4f5c\u4e3a\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\u7684\u4e2a\u4eba\u4eab\u6709\u76f8\u540c\u7684CGT\u4e3b\u8981\u5c45\u4f4f\u5730\u514d\u7a0e\u6743\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 862px;\" colspan=\"2\">Main residence exemption: Deceased is foreign resident at time of death<\/p>\n<p>\u4e3b\u8981\u4f4f\u6240\u8c41\u514d, \u4e2a\u4eba\u5728\u53bb\u4e16\u65f6\u662f\u5916\u56fd\u5c45\u6c11<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 469px;\">\u5df2\u6545\u9057\u4ea7\u7684\u53d7\u6258\u4eba\u5982\u679c\u5728\u6b7b\u4ea1\u65f6\u662f\u88ab\u6392\u9664\u5728\u5916\u7684\u5916\u56fd\u5c45\u6c11\uff0c\u5219\u65e0\u6743\u5c31\u5df2\u6545\u4e2a\u4eba\u4f4f\u5b85\u7684\u6240\u6709\u6743\u6743\u76ca\u4eab\u53d7\u653f\u5e9c\u7a0e\u4e3b\u8981\u5c45\u6240\u8c41\u514d\u3002<\/p>\n<p>\u5df2\u6545\u9057\u4ea7\u7684\u53d7\u76ca\u4eba\u5982\u679c\u5728\u53bb\u4e16\u65f6\u662f\u88ab\u6392\u9664\u5728\u5916\u7684\u5916\u56fd\u5c45\u6c11\uff0c\u5219\u65e0\u6743\u4eab\u53d7\u4e0e\u5df2\u6545\u4e2a\u4eba\u4f4f\u5b85\u6240\u6709\u6743\u6743\u76ca\u6709\u5173\u7684\u73b0\u91d1\u7a0e\u4e3b\u8981\u5c45\u6240\u8c41\u514d\u3002<\/td>\n<td style=\"width: 387px;\">\u5df2\u6545\u9057\u4ea7\u7684\u53d7\u6258\u4eba\u6709\u6743\u5c31\u5df2\u6545\u4e2a\u4eba\u5728\u6b7b\u4ea1\u65f6\u4e3a\u5916\u56fd\u5c45\u6c11\u7684\u4f4f\u5b85\u4e2d\u7684\u6240\u6709\u6743\u6743\u76ca\u4eab\u53d7CGT\u4e3b\u8981\u5c45\u4f4f\u5730\u8c41\u514d\uff0c\u5176\u65b9\u5f0f\u4e0e\u5df2\u6545\u4e2a\u4eba\u5f53\u65f6\u4e3a\u5c45\u6c11\u7684\u60c5\u51b5\u76f8\u540c\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 862px;\" colspan=\"2\">Main residence exemption: Beneficiary of deceased estate is a foreign resident<\/p>\n<p>\u4e3b\u8981\u4f4f\u6240\u8c41\u514d\uff0c\u5df2\u6545\u9057\u4ea7\u7684\u53d7\u76ca\u4eba\u662f\u5916\u56fd\u5c45\u6c11<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 469px;\">\u5df2\u6545\u9057\u4ea7\u7684\u53d7\u76ca\u4eba\u6709\u6743\u4eab\u53d7\u4e0e\u5df2\u6545\u4e2a\u4eba\u4f4f\u5b85\u6240\u6709\u6743\u6743\u76ca\u6709\u5173\u7684\u73b0\u91d1\u7a0e\u4e3b\u8981\u5c45\u4f4f\u5730\u8c41\u514d\u90e8\u5206\uff0c\u6761\u4ef6\u662f\u6b7b\u8005\u5728\u6b7b\u4ea1\u65f6\u4e0d\u662f\u88ab\u6392\u9664\u5728\u5916\u7684\u5916\u56fd\u5c45\u6c11\u3002\u5373\u4f7f\u53d7\u76ca\u4eba\u5728\u8be5\u4f4f\u5b85\u53d1\u751fCGT\u65f6\u662f\u5916\u56fd\u5c45\u6c11\uff0c\u8fd9\u4e00\u89c4\u5b9a\u4e5f\u9002\u7528\u3002<\/p>\n<p>\u4f46\u662f\uff0c\u5982\u679c\u53d7\u76ca\u4eba\u5728\u4f4f\u6240\u53d1\u751fCGT\u65f6\u662f\u5916\u56fd\u5c45\u6c11\uff0c\u90a3\u4e48\u4ed6\u4eec\u5c31\u4e0d\u80fd\u4eab\u53d7\u4e3b\u8981\u4f4f\u6240\u8c41\u514d\u7684\u4efb\u4f55\u989d\u5916\u90e8\u5206\uff0c\u5426\u5219\u4ed6\u4eec\u672c\u8eab\u5c31\u6709\u6743\u4eab\u53d7\u8fd9\u79cd\u8c41\u514d\u3002<\/td>\n<td style=\"width: 387px;\">\u5df2\u6545\u9057\u4ea7\u7684\u53d7\u76ca\u4eba\u6709\u6743\u5c31\u5df2\u6545\u4e2a\u4eba\u4f4f\u5b85\u7684\u6240\u6709\u6743\u6743\u76ca\u4eab\u53d7CGT\u4e3b\u8981\u5c45\u4f4f\u5730\u8c41\u514d\uff0c\u6761\u4ef6\u662f\u8be5\u53d7\u76ca\u4eba\u662f\u5916\u56fd\u5c45\u6c11\uff0c\u4e0e\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\u7684\u7eb3\u7a0e\u65b9\u5f0f\u76f8\u540c\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1677\" src=\"http:\/\/wysj.jindocloud.net\/wp-content\/uploads\/2020\/09\/Picture6.png\" alt=\"\" width=\"434\" height=\"253\" srcset=\"https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture6.png 340w, https:\/\/zero2oneaccounting.com.au\/wp-content\/uploads\/2020\/09\/Picture6-300x175.png 300w\" sizes=\"(max-width: 434px) 100vw, 434px\" \/><\/p>\n<p><strong>\u4ee5\u4e0b\u662f\u603b\u7ed3\u4e00\u4e0b\u8be5\u9879\u6cd5\u89c4\u7684\u4e3b\u8981\u65b9\u9762\uff0c<\/strong><\/p>\n<ul>\n<li>\u51fa\u552e\u5176\u4e3b\u8981\u4f4f\u6240\u7684\u4e2a\u4eba\uff0c\u5982\u679c\u5728\u5904\u7f6e\u65f6\u662f\u5916\u56fd\u5c45\u6c11\uff0c\u5c06\u65e0\u6743\u4eab\u53d7\u4e3b\u8981\u4f4f\u6240\u8c41\u514d &#8212; &#8212; \u8fd9\u5305\u62ec\u975e\u5c45\u6c11\u7684\u6fb3\u5927\u5229\u4e9a\u516c\u6c11\u6216\u5c45\u4f4f\u5728\u6d77\u5916\u7684\u6c38\u4e45\u5c45\u6c11\u3002<\/li>\n<li>\u5bf9\u4e8e\u4e2a\u4eba\u800c\u8a00\uff0c\u4ed6\u4eec\u5bf9\u7269\u4e1a\u6536\u76ca\u7684\u5904\u7f6e\u65e5\u671f\u901a\u5e38\u662f\u7b7e\u8ba2\u4e70\u5356\u5408\u540c\u7684\u65f6\u95f4\u3002<\/li>\n<li>\u8be5\u6cd5\u6848\u6ca1\u6709\u5bf9\u4e3b\u8981\u5c45\u7559\u8c41\u514d\u7684\u4efb\u4f55\u201c\u5206\u914d\u201d\u4f5c\u51fa\u89c4\u5b9a\u3002\u8be5\u623f\u4ea7\u4f5c\u4e3a\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\u62e5\u6709\u7684\u4efb\u4f55\u5929\u6570\uff0c\u90fd\u4e0d\u9700\u8981\u5305\u62ec\u5728\u8ba1\u7b97CGT\u91cc\u3002<\/li>\n<li>\u65b0\u7acb\u6cd5\u89c4\u5b9a\uff0c\u5916\u56fd\u5c45\u6c11\u2014\u5982\u679c\u4ed6\u4eec\u6ee1\u8db3\u201c\u751f\u6d3b\u4e8b\u4ef6\u6d4b\u8bd5<em>life events test<\/em>\u201d(\u9664\u975e\u4ed6\u4eec\u5df2\u6210\u4e3a\u5916\u56fd\u5c45\u6c11\u8d85\u8fc76\u5e74)\uff0c\u53ef\u4ee5\u83b7\u5f97CGT\u4e3b\u8981\u5c45\u7559\u8c41\u514d\u2014\u9002\u7528\u7684\u4e8b\u4ef6\u5305\u62ec\u7edd\u75c7\u3001\u6b7b\u4ea1\u548c\u79bb\u5a5a\u3002<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u524d\u8a00 \u6839\u636e&#8221;\u4e3b\u8981\u4f4f\u6240\u8c41\u514d Main Residence Exemption&#8221;\u89c4\u5b9a\uff0c\u6fb3\u5927 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1675,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=\/wp\/v2\/posts\/1062","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=1062"}],"version-history":[{"count":6,"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=\/wp\/v2\/posts\/1062\/revisions"}],"predecessor-version":[{"id":1699,"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=\/wp\/v2\/posts\/1062\/revisions\/1699"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=\/wp\/v2\/media\/1675"}],"wp:attachment":[{"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zero2oneaccounting.com.au\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}