{"id":21730,"date":"2024-05-30T06:05:29","date_gmt":"2024-05-29T20:05:29","guid":{"rendered":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/?p=21730"},"modified":"2024-05-30T11:42:02","modified_gmt":"2024-05-30T01:42:02","slug":"30052024","status":"publish","type":"post","link":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/30052024\/","title":{"rendered":"2024\u5e74\u5ea6 Federal Budget\uff08\u9023\u90a6\u4e88\u7b97\u6848\uff09"},"content":{"rendered":"<p>\u9045\u308c\u306a\u304c\u30892024\u5e74\u5ea6\u306eFederal Budget\uff08\u9023\u90a6\u4e88\u7b97\u6848\uff09\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u3053\u3068\u306f\u5c11\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u6e1b\u7a0e\u653f\u7b56\u306e\u6700\u5f8c\u306eTax Cuts Stage 3\u304c\u6c7a\u5b9a\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u300212\u5e74\u3076\u308a\u306e\u7a0e\u7387\u5909\u66f4\u3067\u3059\u3002\u3068\u306f\u3044\u3048\u3001\u73fe\u5728\u3001\u6700\u4f4e\u8cc3\u91d1\u3082\u542b\u3081\u7d66\u4e0e\u6c34\u6e96\u304c\u4e0a\u304c\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u3053\u306e\u30a4\u30f3\u30d5\u30ec\u4e0b\u3067\u30c8\u30af\u3092\u3057\u3066\u3044\u308b\u306e\u306fATO\u3067\u3059\u3057\u30012019\u5e74\u304b\u30892022\u5e74\u306b\u66ab\u5b9a\u7684\u306b\u3042\u3063\u305fLow and Middle Income Earner Tax Offset (\u4f4e\u4e2d\u6240\u5f97\u8005\u63a7\u9664\uff09\u30012022\u5e74\u306eCost of Living Tax Offset\u3068\u3044\u3063\u305f\u7a0e\u63a7\u9664\u304c\u306a\u3044\u3053\u3068\u3092\u601d\u3046\u3068\u3001\u7279\u306b\u7d66\u6599\u304c\u4e0a\u304c\u3063\u3066\u3044\u308b\u4e2d\u305d\u3053\u307e\u3067\u306e\u30d1\u30f3\u30c1\u529b\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3001\u4f55\u3082\u306a\u304b\u3063\u305f2023\u5e74\u30012024\u5e74\u3088\u308a\u306f\u6e1b\u7a0e\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u78ba\u304b\u3067\u3059\u3002\u73fe\u5728\u3082\u7269\u4fa1\u9ad8\u9a30\u306f\u3084\u307e\u305a\u30012022\u5e74\u306eCost of Living Tax Offset\u306e\u3088\u3046\u306a\u88dc\u52a9\u306f\u5fc5\u8981\u3067\u3059\u304c\u3001\u3053\u308c\u3092\u3067\u304d\u306a\u3044\u306e\u304c\u30b3\u30ed\u30ca\u3067\u4f55\u3082\u8003\u3048\u305a\u306b\u3070\u3089\u6492\u3044\u305f\u4eca\u306e\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3055\u3066\u3001\u3042\u307e\u308a\u6570\u306f\u591a\u304f\u306a\u3044\u3067\u3059\u304c\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><!--more--><\/p>\n<h2>\u500b\u4eba<\/h2>\n<h3>\u5f53\u521d\u306eTax Cuts Stage 3\u306e\u4e88\u5b9a\u304b\u3089\u591a\u5c11\u5909\u66f4\u3055\u308c\u30012024\u5e747\u6708\u304b\u3089\u306e2025\u5e74\u4f1a\u8a08\u5e74\u5ea6\u3088\u308a\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7a0e\u7387\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5f53\u521d\u306e\u6848\u3067\u306f\u9ad8\u6240\u5f97\u8005\u306b\u6709\u5229\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6c7a\u5b9a\u3055\u308c\u305f\u6848\u3067\u306f\u4f4e\u4e2d\u6240\u5f97\u8005\u6709\u5229\u306a\u7d50\u679c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3061\u306a\u307f\u306b\u4ee5\u524d\u540c\u69d845,000\u30c9\u30eb\u3088\u308a\u4e0a\u306f\u30ab\u30f3\u30d1\u30cb\u30fc\u306e\u7a0e\u738725%\u306e\u65b9\u304c\u307e\u3060\u4f4e\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/h3>\n<table style=\"height: 230px;\" width=\"1246\">\n<tbody>\n<tr>\n<td style=\"text-align: left;\" width=\"206\">\u8ab2\u7a0e\u6240\u5f97<\/td>\n<td style=\"text-align: left;\" width=\"213\">\u7a0e\u7387<\/td>\n<td style=\"text-align: left;\" width=\"372\">\u7a0e\u984d<\/td>\n<\/tr>\n<tr>\n<td width=\"206\">0 \u2013 $18,200<\/td>\n<td width=\"213\">0%<\/td>\n<td width=\"372\">$0<\/td>\n<\/tr>\n<tr>\n<td width=\"206\">$18,201 \u2013 $45,000<\/td>\n<td width=\"213\">16%<\/td>\n<td width=\"372\">$18,200\u30c9\u30eb\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b16%<\/td>\n<\/tr>\n<tr>\n<td width=\"206\">$45,001 \u2013 $135,000<\/td>\n<td width=\"213\">30%<\/td>\n<td width=\"372\">$4,288 + $45,000\u30c9\u30eb\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b30%<\/td>\n<\/tr>\n<tr>\n<td width=\"206\">$135,001 \u2013 $190,000<\/td>\n<td width=\"213\">37%<\/td>\n<td width=\"372\">$31.288+ $135,000\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b37%<\/td>\n<\/tr>\n<tr>\n<td width=\"206\">$190,001\u4ee5\u4e0a<\/td>\n<td width=\"213\">45%<\/td>\n<td width=\"372\">$51,638 + $190,000\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b45%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u3001<\/p>\n<p>\u8ab2\u7a0e\u6240\u5f97\uff08Taxable Income\uff09\u304c100,000\u30c9\u30eb\u306e\u5834\u5408\u306e\u7a0e\u91d1\u306f\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u8fbc\u307f\u3067\u3001<\/p>\n<p>2024\u5e74\u300024,967\u30c9\u30eb\u304b\u3089<\/p>\n<p>2025\u5e74\u300022,788\u30c9\u30eb<\/p>\n<p>\u30682,179\u30c9\u30eb\u7a0e\u91d1\u304c\u6e1b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8ab2\u7a0e\u6240\u5f97\uff08Taxable Income\uff09\u304c60,000\u30c9\u30eb\u306e\u5834\u5408\u306e\u7a0e\u91d1\u306f\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u8fbc\u307f\u3067\u3001<\/p>\n<p>2024\u5e74\u300011,067\u30c9\u30eb\u304b\u3089<\/p>\n<p>2025\u5e74\u30009,888\u30c9\u30eb<\/p>\n<p>\u30681,179\u30c9\u30eb\u7a0e\u91d1\u304c\u6e1b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8ab2\u7a0e\u6240\u5f97\uff08Taxable Income\uff09200,000\u30c9\u30eb\u306e\u5834\u5408\u306e\u7a0e\u91d1\u306f\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u8fbc\u307f\u3067\u3001<\/p>\n<p>2024\u5e74\u300064,667\u30c9\u30eb\u304b\u3089<\/p>\n<p>2025\u5e74\u300060,138\u30c9\u30eb<\/p>\n<p>\u30684,529\u30c9\u30eb\u7a0e\u91d1\u304c\u6e1b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8ab2\u7a0e\u6240\u5f9720,000\u30c9\u30eb\u304b\u3089250,000\u30c9\u30eb\u3067\u6e1b\u984d\u5e45\u3092\u898b\u3066\u307f\u308b\u3068\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff08\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u8003\u616e\u305b\u305a\uff09\u3002<\/p>\n<table width=\"723\">\n<tbody>\n<tr>\n<td width=\"175\">\u8ab2\u7a0e\u6240\u5f97<\/td>\n<td width=\"272\">\u6e1b\u984d<\/td>\n<td width=\"276\">\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e1b\u984d\u306e\u5272\u5408<\/td>\n<\/tr>\n<tr>\n<td>$20,000<\/td>\n<td>$0<\/td>\n<td>0.00%<\/td>\n<\/tr>\n<tr>\n<td>$30,000<\/td>\n<td>$354<\/td>\n<td>1.18%<\/td>\n<\/tr>\n<tr>\n<td>$40,000<\/td>\n<td>$654<\/td>\n<td>1.64%<\/td>\n<\/tr>\n<tr>\n<td>$50,000<\/td>\n<td>$929<\/td>\n<td>1.86%<\/td>\n<\/tr>\n<tr>\n<td>$60,000<\/td>\n<td>$1,179<\/td>\n<td>1.97%<\/td>\n<\/tr>\n<tr>\n<td>$70,000<\/td>\n<td>$1,429<\/td>\n<td>2.04%<\/td>\n<\/tr>\n<tr>\n<td>$80,000<\/td>\n<td>$1,679<\/td>\n<td>2.10%<\/td>\n<\/tr>\n<tr>\n<td>$90,000<\/td>\n<td>$1,929<\/td>\n<td>2.14%<\/td>\n<\/tr>\n<tr>\n<td>$100,000<\/td>\n<td>$2,179<\/td>\n<td>2.18%<\/td>\n<\/tr>\n<tr>\n<td>$110,000<\/td>\n<td>$2,429<\/td>\n<td>2.21%<\/td>\n<\/tr>\n<tr>\n<td>$120,000<\/td>\n<td>$2,679<\/td>\n<td>2.23%<\/td>\n<\/tr>\n<tr>\n<td>$130,000<\/td>\n<td>$3,379<\/td>\n<td>2.60%<\/td>\n<\/tr>\n<tr>\n<td>$140,000<\/td>\n<td>$3,729<\/td>\n<td>2.66%<\/td>\n<\/tr>\n<tr>\n<td>$150,000<\/td>\n<td>$3,729<\/td>\n<td>2.49%<\/td>\n<\/tr>\n<tr>\n<td>$160,000<\/td>\n<td>$3,729<\/td>\n<td>2.33%<\/td>\n<\/tr>\n<tr>\n<td>$170,000<\/td>\n<td>$3,729<\/td>\n<td>2.19%<\/td>\n<\/tr>\n<tr>\n<td>$180,000<\/td>\n<td>$3,729<\/td>\n<td>2.07%<\/td>\n<\/tr>\n<tr>\n<td>$190,000<\/td>\n<td>$4,529<\/td>\n<td>2.38%<\/td>\n<\/tr>\n<tr>\n<td>$200,000<\/td>\n<td>$4,529<\/td>\n<td>2.26%<\/td>\n<\/tr>\n<tr>\n<td>$210,000<\/td>\n<td>$4,529<\/td>\n<td>2.16%<\/td>\n<\/tr>\n<tr>\n<td>$220,000<\/td>\n<td>$4,529<\/td>\n<td>2.06%<\/td>\n<\/tr>\n<tr>\n<td>$230,000<\/td>\n<td>$4,529<\/td>\n<td>1.97%<\/td>\n<\/tr>\n<tr>\n<td>$240,000<\/td>\n<td>$4,529<\/td>\n<td>1.89%<\/td>\n<\/tr>\n<tr>\n<td>$250,000<\/td>\n<td>$4,529<\/td>\n<td>1.81%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3>\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\u306726,000\u30c9\u30eb\u306b\u4e0a\u304c\u308a\u30012%\u672a\u6e80\u306e\u6e1b\u984d\u304c32,500\u30c9\u30eb\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002\u3002\u30d5\u30a1\u30df\u30ea\u30fc\u3001\u30ab\u30c3\u30d7\u30eb\u306e\u5834\u5408\u306f43,846\u30c9\u30eb\u306b\u30012%\u672a\u6e80\u306e\u6e1b\u984d\u304c54,807\u30c9\u30eb\u307e\u3067\u4e0a\u304c\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5358\u8eab\u306e\u5834\u5408\u8ab2\u7a0e\u6240\u5f9726,000\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\u6240\u5f97\u304c43,846\u30c9\u30eb\u307e\u3067\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u304c\u30bc\u30ed\u3068\u306a\u308a\u307e\u3059\u3002<\/h3>\n<h3>\u96fb\u6c17\u4ee3\u306e\u9ad8\u9a30\u306b\u4f34\u3044\u30012024\u5e747\u6708\u304b\u3089300\u30c9\u30eb\u306e\u88dc\u52a9\u3092\u96fb\u6c17\u4ee3\u306e\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u3068\u3044\u3046\u5f62\u3067\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/h3>\n<h2>\u30d3\u30b8\u30cd\u30b9<\/h2>\n<h3>\u30b9\u30e2\u30fc\u30eb\u30d3\u30b8\u30cd\u30b9\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u4e00\u62ec\u8a08\u4e0a\u91d1\u984d\u304c2023\u5e74\u307e\u3067Temporary Full Expensing\u3068\u3044\u3046\u66ab\u5b9a\u7279\u4f8b\u3067\u4e00\u62ec\u8a08\u4e0a\u3067\u304d\u307e\u3057\u305f\u3002\u3053\u308c\u304c2023\u5e747\u6708\u304b\u30891,000\u30c9\u30eb\u306b\u306a\u308b\u4e88\u5b9a\u3067\u3057\u305f\u304c\u300120,000\u30c9\u30eb\u307e\u3067\u306e\u4e00\u62ec\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/h3>\n<h3>\u96fb\u6c17\u4ee3\u306e\u9ad8\u9a30\u306b\u4f34\u3044\u3001\uff04325\u30c9\u30eb\u306e\u96fb\u6c17\u4ee3\u524a\u6e1b\u304c\u3042\u308a\u307e\u3059\u3002<\/h3>\n<h2>\u30b9\u30fc\u30d1\u30fc\u30a2\u30cb\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3<\/h2>\n<h3>Parental Leave\u306b\u306f\u4eca\u307e\u3067\u30b9\u30fc\u30d1\u30fc\u30a2\u30cb\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306f\u4ed8\u3044\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u30012025\u5e747\u6708\u4ee5\u964d\u306f12%\u306e\u30b9\u30fc\u30d1\u30fc\u30a2\u30cb\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3082\u6255\u308f\u308c\u307e\u3059\u3002<\/h3>\n<h3>\u00a0\u30ab\u30f3\u30d1\u30cb\u30fc\u3001\u30c8\u30e9\u30b9\u30c8\u306e\u5834\u5408\u306f\u50b5\u52d9\u306a\u3069\u3092\u5012\u7523\u3068\u3044\u3046\u5f62\u3067\u5e33\u6d88\u3057\u306b\u3067\u304d\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u672a\u6255\u3044\u306e\u30b9\u30fc\u30d1\u30fc\u30a2\u30cb\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u304c\u3042\u308b\u72b6\u614b\u3067\u306e\u5012\u7523\u306e\u5834\u5408\u306f\u672a\u6255\u3044\u306e\u30b9\u30fc\u30d1\u30fc\u30a2\u30cb\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3092\u30d3\u30b8\u30cd\u30b9\u30aa\u30fc\u30ca\u30fc\u306b\u8acb\u6c42\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/h3>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u9045\u308c\u306a\u304c\u30892024\u5e74\u5ea6\u306eFederal Budget\uff08\u9023\u90a6\u4e88\u7b97\u6848\uff09\u3067\u3059\u3002 \u4eca\u56de\u306f\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u3053\u3068\u306f\u5c11\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u6e1b\u7a0e\u653f\u7b56\u306e\u6700\u5f8c\u306eTax Cuts Stage 3\u304c\u6c7a\u5b9a\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u300212\u5e74\u3076\u308a\u306e\u7a0e\u7387\u5909\u66f4\u3067\u3059\u3002\u3068\u306f\u3044\u3048\u3001 &#8230; 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