{"id":21370,"date":"2021-05-12T03:46:42","date_gmt":"2021-05-11T17:46:42","guid":{"rendered":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/?p=21370"},"modified":"2023-05-11T03:23:49","modified_gmt":"2023-05-10T17:23:49","slug":"12052021","status":"publish","type":"post","link":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/12052021\/","title":{"rendered":"2021\u5e74\u5ea6 Federal Budget\uff08\u9023\u90a6\u4e88\u7b97\u6848\uff09"},"content":{"rendered":"<p>2021\u5e745\u670811\u65e5\u306b2021\u5e74Federal Budget \uff08\u9023\u90a6\u4e88\u7b97\u6848\uff09\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e2020\u4f1a\u8a08\u5e74\u5ea6\u306e\u50b5\u52d9\u306fGDP\u306e34.2%\u30012025\u5e74\u306b\u30d4\u30fc\u30af\u306e40.9%\u3092\u4e88\u60f3\u3057\u3066\u304a\u308a\u65e5\u672c\u3068\u6bd4\u3079\u308c\u3070\u307e\u3060\u307e\u3060\u5065\u5168\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u65e5\u672c\u4eba\u306e\u7686\u69d8\u306b\u95a2\u9023\u306e\u3042\u308b\u4e8b\u9805\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u500b\u4eba<\/h2>\n<h3>\u5143\u30052021\u4f1a\u8a08\u5e74\u5ea6\u307e\u3067\u306e\u4e88\u5b9a\u3067\u77ed\u671f\u6e1b\u7a0e\u653f\u7b56\u306e\u4e00\u74b0\u3068\u3057\u3066\u59cb\u307e\u3063\u305fLow and Middle Income Tax Offset\u3002\u3053\u308c\u304c\u5ec3\u6b62\u3055\u308c\u305a\u30012021\u5e747\u6708\u304b\u3089\u306e2022\u4f1a\u8a08\u5e74\u5ea6\u3067\u3082\u5f15\u304d\u7d9a\u304d\u7a0e\u63a7\u9664\u3068\u3057\u3066\u6b8b\u308a\u307e\u3059\u3002<\/h3>\n<p>Low and Middle Tax Offset<\/p>\n<table width=\"731\">\n<tbody>\n<tr>\n<td width=\"306\">Taxable Income (TI)<\/td>\n<td colspan=\"2\" width=\"425\">Amount of Offset<\/td>\n<\/tr>\n<tr>\n<td>$0 \u2013 $37,000<\/td>\n<td colspan=\"2\">$255<\/td>\n<\/tr>\n<tr>\n<td>$37,001 &#8211; $48,000<\/td>\n<td colspan=\"2\">$255 + ([TI \u2013 37,000] \u00d7 7.5%)<\/td>\n<\/tr>\n<tr>\n<td>$48,001 &#8211; $90,000<\/td>\n<td colspan=\"2\">$1,080<\/td>\n<\/tr>\n<tr>\n<td>$90,001 &#8211; 126,000<\/td>\n<td colspan=\"2\">$1,080 \u2013 ([TI \u2013 90,000] \u00d7 3%)<\/td>\n<\/tr>\n<tr>\n<td>$126,001 +<\/td>\n<td colspan=\"2\">Nil<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Low Income Tax Offset<\/p>\n<table width=\"731\">\n<tbody>\n<tr>\n<td width=\"306\">Taxable income (TI)<\/td>\n<td colspan=\"2\" width=\"425\">Amount of Offset<\/td>\n<\/tr>\n<tr>\n<td>$0 \u2013 $37,500<\/td>\n<td colspan=\"2\">$700<\/td>\n<\/tr>\n<tr>\n<td>$37,501 &#8211; $45,000<\/td>\n<td colspan=\"2\">$700 &#8211; ([TI &#8211; $37,500] \u00d7 5%)<\/td>\n<\/tr>\n<tr>\n<td>$45,001 &#8211; $66,667<\/td>\n<td colspan=\"2\">$325 &#8211; ([TI &#8211; $45,000] \u00d7 1.5%)<\/td>\n<\/tr>\n<tr>\n<td>$66,668 +<\/td>\n<td colspan=\"2\">Nil<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2021\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u6e1b\u7a0e\u3082\u59cb\u307e\u308a\u307e\u3059\u3002<\/h3>\n<p>2021\u5e74\u304b\u30892024\u4f1a\u8a08\u5e74\u5ea6\u306f\u4ee5\u4e0b\uff08\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u542b\u307e\u305a\uff09\u3002<\/p>\n<table width=\"727\">\n<tbody>\n<tr>\n<td width=\"257\">Taxable Income ($)<\/td>\n<td colspan=\"4\" width=\"470\">Tax Payable ($)<\/td>\n<\/tr>\n<tr>\n<td>0 &#8211; 18,200<\/td>\n<td colspan=\"4\">Nil<\/td>\n<\/tr>\n<tr>\n<td>18,201 &#8211; 45,000<\/td>\n<td colspan=\"4\">Nil + 19% of excess over 18,200<\/td>\n<\/tr>\n<tr>\n<td>45,001 &#8211; 120,000<\/td>\n<td colspan=\"4\">5,092 + 32.5% of excess over 45,000<\/td>\n<\/tr>\n<tr>\n<td>120,001 &#8211; 180,000<\/td>\n<td colspan=\"4\">29,467 + 37% of excess over 120,000<\/td>\n<\/tr>\n<tr>\n<td>180,001+<\/td>\n<td colspan=\"4\">51,667 + 45% of excess over 180,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2025\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u306f\u3055\u3089\u306b\u6e1b\u7a0e\u3055\u308c\u307e\u3059\uff08\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u542b\u307e\u305a\uff09\u3002<\/p>\n<table width=\"727\">\n<tbody>\n<tr>\n<td width=\"257\">Taxable Income ($)<\/td>\n<td colspan=\"4\" width=\"470\">Tax Payable ($)<\/td>\n<\/tr>\n<tr>\n<td>0 &#8211; 18,200<\/td>\n<td colspan=\"4\">Nil<\/td>\n<\/tr>\n<tr>\n<td>18,201 &#8211; 45,000<\/td>\n<td colspan=\"4\">Nil + 19% of excess over 18,200<\/td>\n<\/tr>\n<tr>\n<td>45,001 &#8211; 200,000<\/td>\n<td colspan=\"4\">5,092 + 30% of excess over 45,000<\/td>\n<\/tr>\n<tr>\n<td>200,001+<\/td>\n<td colspan=\"4\">51,592 + 45% of excess over 200,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30ef\u30fc\u30db\u30ea\u30d3\u30b6\u306e\u65b9\u306f\u3053\u3061\u3089\u306b\u306f\u5f53\u3066\u306f\u307e\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u3044\u3064\u3082\u96e3\u3057\u3044\u5224\u65ad\u3092\u8feb\u3089\u308c\u308b\u7a0e\u6cd5\u5c45\u4f4f\u533a\u5206\u3002\u3053\u308c\u3092\u73fe\u4ee3\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u793e\u4f1a\u306b\u5408\u308f\u305b\u3001\u3068\u308a\u3042\u3048\u305a\u4f1a\u8a08\u5e74\u5ea6\u5185\u306b183\u65e5\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306b\u6ede\u5728\u3059\u308b\u3068\u5c45\u4f4f\u8005\u3001\u3068\u3044\u3046\u5c45\u4f4f\u533a\u5206\u306e\u30b7\u30f3\u30d7\u30eb\u5316\u3067\u3059\u3002\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u30d3\u30b6\u306e\u65b9\u306f\u3053\u306e\u30eb\u30fc\u30eb\u306b\u95a2\u308f\u3089\u305a\u5f15\u304d\u7d9a\u304d\u7a0e\u6cd5\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u6fc3\u539a\u3067\u3059\u3002<\/h3>\n<h3>\u4ed5\u4e8b\u306b\u95a2\u3059\u308b\u5b66\u6821\u306b\u884c\u3063\u305f\u969b\u306e\u5b66\u8cbb\u3001\u305d\u306e\u4ed6\u95a2\u9023\u8cbb\u7528\u306f\u4eca\u307e\u3067\u306f250\u30c9\u30eb\u304c\u7d4c\u8cbb\u3068\u306a\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3064\u307e\u308a250\u30c9\u30eb\u5f15\u3044\u305f\u91d1\u984d\u304c\u7d4c\u8cbb\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\uff08\u305d\u306e\u4ed6\u8907\u96d1\u306a\u8a08\u7b97\u3042\u308a\uff09\u3002\u3057\u304b\u3057\u3001\u3053\u306e250\u30c9\u30eb\u6e1b\u984d\u30eb\u30fc\u30eb\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4ed5\u4e8b\u306b\u95a2\u3059\u308b\u52c9\u5f37\u306e\u8cbb\u7528\u306b\u95a2\u3057\u3066\u4eca\u307e\u3067\u3088\u308a\u591a\u304f\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/h3>\n<h3>2021\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u306e\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u8ab2\u7a0e\u53ce\u5165\u306e\u30e9\u30a4\u30f3\u304c\u5358\u8eab\u306e\u65b9\u306722,801\u30c9\u30eb\u304b\u308923,226\u30c9\u30eb\u306b\u4e0a\u304c\u308a\u307e\u3059\u3002\u30d5\u30a1\u30df\u30ea\u30fc\u306e\u5834\u5408\u306f38,474\u30c9\u30eb\u304b\u308939,167\u30c9\u30eb\u306b\u4e0a\u304c\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5358\u8eab\u306e\u5834\u5408\u8ab2\u7a0e\u53ce\u516523,226\u30c9\u30eb\u307e\u3067\u306f\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u304c\u30bc\u30ed\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u3001\u30ab\u30c3\u30d7\u30eb\u306e\u5834\u5408\u306f\u5408\u8a08\u8ab2\u7a0e\u53ce\u5165\u304c39,167\u30c9\u30eb\u307e\u3067\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u304c\u30bc\u30ed\u3068\u306a\u308a\u307e\u3059\u3002\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u306e\u6e1b\u984d\u7bc4\u56f2\u306e\u30e9\u30a4\u30f3\u3082\u4e0a\u304c\u308a\u307e\u3059\u3002<\/h3>\n<h3>2022\u5e747\u6708\u304b\u3089\u30c1\u30e3\u30a4\u30eb\u30c9\u30b1\u30a2\u88dc\u52a9\u306e\u91d1\u984d\u304c\u4e0a\u304c\u308a\u307e\u3059\u3002<\/h3>\n<h3>\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u59cb\u3081\u3066\u81ea\u5b85\u3092\u8cfc\u5165\u3059\u308b\u5834\u54085%\u306e\u982d\u91d1\u3067\u8cfc\u5165\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3001\u307e\u305f\u7247\u89aa\u5bb6\u5ead\u306e\u5834\u5408\u306f2%\u306e\u982d\u91d1\u3067\u81ea\u5b85\u3092\u8cfc\u5165\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3002<\/h3>\n<h2>\u30b9\u30fc\u30d1\u30fc\u30a2\u30cb\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3<\/h2>\n<h3>67\u6b73\u304b\u308974\u6b73\u307e\u3067\u306e\u65b9\u304c\u30b9\u30fc\u30d1\u30fc\u30a2\u30cb\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306e\u62e0\u51fa\u3059\u308b\u969b\u306e\u4e00\u5b9a\u6642\u9593\u50cd\u3044\u3066\u3044\u308b\u304b\u3068\u3044\u3046Work Test\u304c\u5ec3\u6b62\u3055\u308c\u300167\u6b73\u4ee5\u4e0a\u306e\u65b9\u3082\u30b9\u30fc\u30d1\u30fc\u30a2\u30cb\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3078\u306e\u62e0\u51fa\u304cWork Test\u3092\u6e80\u305f\u3055\u306a\u304f\u3066\u3082\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/h3>\n<h3>\u81ea\u5b85\u3092\u58f2\u5374\u3057\u305f\u304a\u91d1\u3092300,000\u30c9\u30eb\u307e\u3067\u30b9\u30fc\u30d1\u30fc\u30a2\u30cb\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306b\u62e0\u51fa\u3067\u304d\u308bDownsizer Contributions\u306e\u8cc7\u683c\u5e74\u9f62\u304c65\u6b73\u304b\u308960\u6b73\u306b\u4e0b\u304c\u308a\u307e\u3059\u3002<\/h3>\n<h3>\u4eca\u307e\u3067\u6708450\u30c9\u30eb\u672a\u6e80\u306e\u7d66\u6599\u306e\u5834\u5408\u3001\u30d3\u30b8\u30cd\u30b9\u306f\u30b9\u30fc\u30d1\u30fc\u30a2\u30cb\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306e\u652f\u6255\u3044\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u30012022\u5e747\u6708\u304b\u3089\u6708450\u30c9\u30eb\u672a\u6e80\u306e\u7d66\u6599\u3067\u3082\u95a2\u4fc2\u306a\u304f\u30b9\u30fc\u30d1\u30fc\u30a2\u30cb\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u304c\u652f\u6255\u308f\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/h3>\n<h3>\u59cb\u3081\u3066\u81ea\u5b85\u3092\u8cb7\u3046\u65b9\u304c\u81ea\u4e3b\u62e0\u51fa\u3057\u305f\u90e8\u5206\u306e\u30b9\u30fc\u30d1\u30fc\u30a2\u30cb\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3092\u5f15\u304d\u51fa\u3057\u3066\u982d\u91d1\u306b\u4f7f\u3048\u308bFirst Home Super Saver\uff08FHSS\uff09\u306e\u5f15\u304d\u51fa\u3057\u4e0a\u9650\u304c30,000\u30c9\u30eb\u304b\u308950,000\u30c9\u30eb\u306b\u4e0a\u304c\u308a\u307e\u3059\u3002<\/h3>\n<h2>\u30d3\u30b8\u30cd\u30b9<\/h2>\n<h3>\u5e74\u55465\u30d3\u30ea\u30aa\u30f3\u307e\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u4e00\u62ec\u8a08\u4e0a\uff082020\u5e7410\u67086\u65e5\u4ee5\u964d\u8cfc\u5165\uff09Temporary Full Expensing\u304c2023\u5e746\u670830\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<\/h3>\n<h3>\u672c\u6765\u306f\u672a\u6765\u306b\u306e\u307f\u7e70\u308a\u8d8a\u3055\u308c\u308b\u640d\u5931\u304c\u904e\u53bb\u306b\u9061\u3063\u3066\u5229\u7528\u3067\u304d\u308bLoss Carry Back\u3002\u5143\u3005\u306f2021\u5e74\u30012022\u4f1a\u8a08\u5e74\u5ea6\u306e\u307f\u5bfe\u8c61\u3067\u3057\u305f\u304c\u3001\u3053\u306eLoss CarryBack\u304c2023\u4f1a\u8a08\u5e74\u5ea6\u307e\u3067\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<\/h3>\n<blockquote class=\"wp-embedded-content\" data-secret=\"lXwJbMSpH4\"><p><a href=\"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/28122020\/\">Loss Carry Back\uff08\u30ed\u30b9\u30ad\u30e3\u30ea\u30fc\u30d0\u30c3\u30af\uff092021\u5e74\u30012022\u5e74\u30012013\u5e74\u5ea6\u9650\u5b9a\u306e\u30ab\u30f3\u30d1\u30cb\u30fc\u30b9\u30da\u30b7\u30e3\u30eb\u30eb\u30fc\u30eb<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Loss Carry Back\uff08\u30ed\u30b9\u30ad\u30e3\u30ea\u30fc\u30d0\u30c3\u30af\uff092021\u5e74\u30012022\u5e74\u30012013\u5e74\u5ea6\u9650\u5b9a\u306e\u30ab\u30f3\u30d1\u30cb\u30fc\u30b9\u30da\u30b7\u30e3\u30eb\u30eb\u30fc\u30eb&#8221; &#8212; \u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u304c\u6559\u3048\u308b \u7a0e\u91d1\u30fb\u4f1a\u8a08\u30fb\u30d3\u30b8\u30cd\u30b9\u306e\u30d6\u30ed\u30b0\" src=\"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/28122020\/embed\/#?secret=1aaKXnrseK#?secret=lXwJbMSpH4\" data-secret=\"lXwJbMSpH4\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2021\u5e745\u670811\u65e5\u306b2021\u5e74Federal Budget \uff08\u9023\u90a6\u4e88\u7b97\u6848\uff09\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002 \u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e2020\u4f1a\u8a08\u5e74\u5ea6\u306e\u50b5\u52d9\u306fGDP\u306e34.2%\u30012025\u5e74\u306b\u30d4\u30fc\u30af\u306e40.9%\u3092\u4e88\u60f3\u3057\u3066\u304a\u308a\u65e5\u672c\u3068\u6bd4\u3079\u308c\u3070\u307e\u3060\u307e &#8230; <\/p>\n","protected":false},"author":2,"featured_media":21403,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[4,28,5,41,48],"class_list":{"0":"post-21370","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-6","8":"tag-ato","9":"tag-28","10":"tag-5","11":"tag--ja","12":"tag-48"},"_links":{"self":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/21370","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=21370"}],"version-history":[{"count":43,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/21370\/revisions"}],"predecessor-version":[{"id":21654,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/21370\/revisions\/21654"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/media\/21403"}],"wp:attachment":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/media?parent=21370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/categories?post=21370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/tags?post=21370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}