{"id":18700,"date":"2019-07-22T02:40:26","date_gmt":"2019-07-21T16:40:26","guid":{"rendered":"https:\/\/ezytaxonline.com.au\/?p=18700"},"modified":"2020-05-04T01:20:06","modified_gmt":"2020-05-04T01:20:06","slug":"22072019","status":"publish","type":"post","link":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/22072019\/","title":{"rendered":"Low and Middle Tax Offset\uff08\u4f4e\u4e2d\u6240\u5f97\u8005\u7a0e\u63a7\u9664\uff09\u5897\u984d\u6c7a\u5b9a"},"content":{"rendered":"<p>2025<span>\u5e74\u307e\u3067\u306b\u9032\u3081\u308b\u6e1b\u7a0e\u653f\u7b56<\/span>Tax Cut<span>\u306e\u4e00\u74b0\u306e<\/span>Low and Middle Income Tax Offset<span>\u306e<strong>\u5897\u984d<\/strong>\u304c\u6cd5\u5f8b\u3068\u3057\u3066\u53ef\u6c7a\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span>\u3082\u3068\u3082\u3068\u3053\u306e<\/span>Low and Middle Tax Offset<span>\u306f\u6c7a\u307e\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u91d1\u984d\u306e\u5897\u984d\u304c<\/span>2020<span>\u5e74\u306e\u9023\u90a6\u4e88\u7b97\u6848\u3067\u4e0a\u3052\u308c\u3089\u4eca\u6708\u6b63\u5f0f\u306b\u6cd5\u5f8b\u53ef\u6c7a\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4eca\u671f\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u7533\u544a\u304c\u59cb\u307e\u308b\u524d\u306f\u3044\u3064\u6c7a\u5b9a\u3055\u308c\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u8a71\u984c\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u8fd4\u91d1\u7b2c<\/span>1<span>\u53f7\u306b\u9593\u306b\u5408\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span>\u3051\u3069\u3053\u308c\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u4eba\u3001\u6c38\u4f4f\u8005\u3001\u30d3\u30b8\u30cd\u30b9\u30d3\u30b6\u3001\u5b66\u751f\u30d3\u30b6\u306e\u65b9\u306b\u306f\u6e1b\u7a0e\u3067\u30ef\u30fc\u30db\u30ea\u306f<\/span>2017<span>\u5e74\u304b\u3089\u30d0\u30c3\u30af\u30d1\u30c3\u30ab\u30fc\u7a0e\u91cd\u8ab2\u7a0e\u3068\u3044\u3046\u4f55\u3068\u3082\u4e0d\u516c\u5e73\u306a\u63aa\u7f6e\u3067\u3059\u3002<\/span><\/p>\n<p>\u3055\u3066\u3001\u3053\u306e\u63a7\u9664\uff08Tax Offset<span>\uff09\u3067\u3059\u304c\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u306f \u7a0e\u91d1<\/span> = (<span>\u53ce\u5165 <\/span>\u2013 <span>\u7d4c\u8cbb<\/span>) x <span>\u7a0e\u7387 <\/span>\u2013 <span>\u7a0e\u63a7\u9664 \u3067\u3059\u306e\u3067\u3001\u7d4c\u8cbb\u3068\u7570\u306a\u308a\u5b9f\u969b\u306e\u7a0e\u91d1\u304c\u6e1b\u308a\u307e\u3059\u3002\u7d4c\u8cbb\u3067\u8a00\u3046\u30681,000\u30c9\u30eb\u304b\u3089\u6570\u5343\u30c9\u30eb\u3092\u8d85\u3048\u308b\u91d1\u984d\u306b\u76f8\u5f53\u3057\u3001\u30d1\u30f3\u30c1\u529b\u304c\u9055\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u53ce\u5165\u306b\u3088\u308a\u6700\u5927\u30671,080<span>\u30c9\u30eb\u306e\u7a0e\u63a7\u9664\uff08\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308b\uff09\u304c\u3082\u3089\u3048\u308b\u308f\u3051\u3067\u3059\u304c\u3001\u30cb\u30e5\u30fc\u30b9\u3092\u898b\u3066<\/span>1080<span>\u30c9\u30eb\u306e\u88dc\u52a9\u91d1\u304c\u3082\u3089\u3048\u308b\u3068\u52d8\u9055\u3044\u3057\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u3088\u3046\u3067\u3059\u304c\u9055\u3044\u307e\u3059\u3002\u3042\u304f\u307e\u3067\u7a0e\u63a7\u9664\u3067\u3059\u3002\u5225\u9014\u88dc\u52a9\u91d1\u304c\u3082\u3089\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6e1b\u7a0e\u3068\u3044\u3046\u5f62\u3067\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u7533\u544a\u3059\u308b\u3068\u3001\u3053\u306e\u7a0e\u63a7\u9664\u304c\u306a\u3044\u5834\u5408\u3088\u308a\u8fd4\u91d1\u304c\u5897\u3048\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u6025\u3044\u3067\u7533\u544a\u3057\u306a\u3044\u3068\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3082\u306e\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u3053\u306eLow and Middle Tax Offset<span>\u3067\u3059\u304c\u3001\u3059\u3067\u306b\u3042\u308b<\/span>Low Income Tax Offset<span>\u306b\u8ffd\u52a0\u306e\u5f62\u3067\u3082\u3089\u3048\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li>\u8ab2\u7a0e\u53ce\u5165\u300037,000<span>\u30c9\u30eb\u307e\u3067\u3000<\/span>255<span>\u30c9\u30eb<\/span><\/li>\n<li>\u8ab2\u7a0e\u53ce\u5165\u300037,001<span>\u30c9\u30eb\u304b\u3089<\/span>48,000<span>\u30c9\u30eb\u307e\u3067\u3000<\/span>255<span>\u30c9\u30eb <\/span><strong>+<span>\uff08\u30d7\u30e9\u30b9\uff09<\/span><\/strong> 37,000<span>\u30c9\u30eb\u3092\u8d85\u3048\u305f\u90e8\u5206\u306e<\/span>5%<\/li>\n<li>\u8ab2\u7a0e\u53ce\u5165\u300048,001<span>\u30c9\u30eb\u304b\u3089<\/span>90,000<span>\u30c9\u30eb\u307e\u3067\u3000<\/span>1,080<span>\u30c9\u30eb<\/span><\/li>\n<li>\u8ab2\u7a0e\u53ce\u5165\u300090,001<span>\u30c9\u30eb\u304b\u3089<\/span>126,000<span>\u30c9\u30eb\u307e\u3067\u3000<\/span>1,080<span>\u30c9\u30eb <\/span><strong>&#8211;<span>\uff08\u30de\u30a4\u30ca\u30b9\uff09<\/span><\/strong> 90,000<span>\u30c9\u30eb\u3092\u8d85\u3048\u305f\u90e8\u5206\u306e<\/span>3%<\/li>\n<\/ul>\n<p>\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u8ab2\u7a0e\u53ce\u516566,667<span>\u30c9\u30eb\u307e\u3067\u3082\u3089\u3048\u308b<\/span>Low Income Tax Offset<span>\u306b\u8ffd\u52a0\u3067\u3082\u3089\u3048\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4f8b\u3048\u3070\u8ab2\u7a0e\u53ce\u5165<\/span>37,000<span>\u30c9\u30eb\u306e\u65b9\u306f<\/span>255<span>\u30c9\u30eb<\/span> + 445<span>\u30c9\u30eb\u306e\u7a0e\u63a7\u9664\u306b\u306a\u308a\u3001\u4eca\u56de\u304b\u3089<\/span>255<span>\u30c9\u30eb\u5897\u3048\u307e\u3059\u3002\u8ab2\u7a0e\u53ce\u5165<\/span>80,000<span>\u30c9\u30eb\u306e\u65b9\u306f\u5b9f\u8cea<\/span>1,080<span>\u30c9\u30eb\u306e\u6e1b\u7a0e\u3067\u3059\u3002\u8ab2\u7a0e\u53ce\u5165\u304c<\/span>126,000<span>\u30c9\u30eb\u3092\u8d85\u3048\u308b\u65b9\u306b\u306f\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\uff08\u30ab\u30f3\u30d1\u30cb\u30fc\uff09\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3063\u3066\u3044\u308b\u30d3\u30b8\u30cd\u30b9\u30aa\u30fc\u30ca\u30fc\u3082\u3054\u81ea\u8eab\u306e\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u6226\u7565\u3082\u591a\u5c11\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u7279\u306b\u8ab2\u7a0e\u53ce\u5165\u304c66,667<span>\u30c9\u30eb\u3092\u8d85\u3048\u3001\u4eca\u307e\u3067\u306f<\/span>Low Income Tax Offset<span>\u304c\u3082\u3089\u3048\u306a\u304b\u3063\u305f\u53ce\u5165\u30e9\u30a4\u30f3\u306b\u3044\u308b\u65b9\u3082\u8ab2\u7a0e\u53ce\u5165<\/span>126,000<span>\u30c9\u30eb\u307e\u3067\u7a0e\u63a7\u9664\u304c\u3082\u3089\u3048\u308b\u308f\u3051\u3067\u3059\u3002<\/span><\/p>\n<p>\u3053\u308c\u306f\u6c38\u4f4f\u30d3\u30b6\u3001\u5e02\u6c11\u6a29\u8005\u306b\u52a0\u3048\u3001\u30d3\u30b8\u30cd\u30b9\u30d3\u30b6\u3001\u5b66\u751f\u30d3\u30b6\u306a\u3069\u306e\u4e00\u6642\u6ede\u5728\u30d3\u30b6\u4fdd\u6301\u8005\u304c\u3082\u3089\u3048\u308b\u7a0e\u63a7\u9664\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u90e8\u306e\u7a0e\u6cd5\u4e0a\u306e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u30ef\u30fc\u30db\u30ea\u3082\u3082\u3089\u3048\u307e\u3059\u3002<\/p>\n<p>\u5927\u76e4\u632f\u308b\u821e\u3044\u306e\u6e1b\u7a0e\u653f\u7b56\u3002\u304b\u3064\u3066\u306e\u65e5\u672c\u306e\u6c11\u4e3b\u515a\u306e\u3088\u3046\u306b\u3084\u308b\u3084\u308b\u3001\u3084\u3063\u305f\u306f\u3044\u3044\u304c\u63a1\u7b97\u304c\u5408\u308f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3089\u306a\u3051\u308c\u3070\u3088\u3044\u306e\u3067\u3059\u304c\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025\u5e74\u307e\u3067\u306b\u9032\u3081\u308b\u6e1b\u7a0e\u653f\u7b56Tax Cut\u306e\u4e00\u74b0\u306eLow and Middle Income Tax Offset\u306e\u5897\u984d\u304c\u6cd5\u5f8b\u3068\u3057\u3066\u53ef\u6c7a\u3055\u308c\u307e\u3057\u305f\u3002 \u3082\u3068\u3082\u3068\u3053\u306eLow and Middle Tax Offset\u306f\u6c7a\u307e &#8230; <\/p>\n","protected":false},"author":2,"featured_media":18705,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[5,30,98,79,21],"class_list":{"0":"post-18700","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-6","8":"tag-5","9":"tag-30","10":"tag-98","11":"tag-79","12":"tag-21"},"_links":{"self":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/18700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/comments?post=18700"}],"version-history":[{"count":2,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/18700\/revisions"}],"predecessor-version":[{"id":20516,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/18700\/revisions\/20516"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/media\/18705"}],"wp:attachment":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/media?parent=18700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/categories?post=18700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/tags?post=18700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}