{"id":3113,"date":"2016-08-23T23:27:54","date_gmt":"2016-08-23T13:27:54","guid":{"rendered":"https:\/\/ezytaxonline.com.au\/site\/ja\/?p=3113"},"modified":"2025-12-21T20:46:03","modified_gmt":"2025-12-21T10:46:03","slug":"17082016","status":"publish","type":"post","link":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/17082016\/","title":{"rendered":"\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u8d77\u696d\u3059\u308b &#8211; \u30d3\u30b8\u30cd\u30b9\u3092\u59cb\u3081\u308b\uff15\u30b9\u30c6\u30c3\u30d7"},"content":{"rendered":"<h2>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u30d3\u30b8\u30cd\u30b9<\/h2>\n<p>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u3082\u306e\u3092\u58f2\u308a\u305f\u3044\u3001\u98f2\u98df\u5e97\u3092\u958b\u304d\u305f\u3044\u3001\u72ec\u7acb\u3057\u305f\u3044\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u901a\u4fe1\u8ca9\u58f2\u3092\u59cb\u3081\u305f\u3044\u3001\u306a\u3069\u30d3\u30b8\u30cd\u30b9\u3092\u59cb\u3081\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u5c0f\u3055\u304f\u59cb\u3081\u308b\u4eba\u3082\u5927\u304d\u304f\u59cb\u3081\u308b\u4eba\u3082\u3001\u6700\u521d\u306b\u4f55\u304b\u3089\u59cb\u3081\u3066\u3044\u3044\u304b\u3082\u5206\u304b\u3089\u306a\u3044\u3001\u3057\u304b\u3057\u30d3\u30b8\u30cd\u30b9\u306e\u3053\u3068\u3060\u3051\u8003\u3048\u3066\u9806\u5b88\u4e8b\u9805\u306b\u3064\u3044\u3066\u4f55\u3082\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3068\u5f8c\u3067\u56f0\u308b\u3002\u30d3\u30b8\u30cd\u30b9\u3092\u59cb\u3081\u308b\u306b\u304a\u3044\u3066\u3001\u52e2\u3044\u3067\u521d\u3081\u3066\u3057\u307e\u3046\u306e\u306f\u53ce\u76ca\u3060\u3051\u3067\u306a\u304f\u3001\u9806\u5b88\u4e8b\u9805\u306b\u304a\u3044\u3066\u3082\u3044\u3044\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u65e5\u672c\u4eba\u30c1\u30fc\u30e0\u306b\u3088\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240Ezy Tax Solutions\u3067\u306f\u30ca\u30b7\u30e7\u30ca\u30ea\u30ba\u30e0\u30d3\u30b8\u30cd\u30b9\u8ad6\u306e\u5143\u3001\u65e5\u672c\u4eba\u306e\u65b9\u306e\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u5968\u52b1\u3001\u5fdc\u63f4\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30d3\u30b8\u30cd\u30b9\u306e\u6226\u7565\u306e\u65b9\u306f\u307e\u305a\u306f\u7f6e\u3044\u3066\u304a\u304d\u3001\u6700\u521d\u306b\u3069\u306e\u3088\u3046\u306b\u30bb\u30c3\u30c8\u30a2\u30c3\u30d7\u3001\u305d\u306e\u5f8c\u3069\u306e\u3088\u3046\u306a\u9806\u5b88\u4e8b\u9805\u304c\u3042\u308b\u306e\u304b\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u30b9\u30c6\u30c3\u30d7 \uff11<\/h2>\n<h3>\u8ab0\u304c\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u306e\u304b<\/h3>\n<p>\u8ab0\u304c\u3001\u5f53\u305f\u308a\u524d\u3060\u79c1\u3060\u3001\u4ffa\u3060\u3001\u3068\u601d\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u306f\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u4e3b\u4f53\u306f<\/p>\n<ol>\n<li>\u81ea\u5206\u3000\u81ea\u5206\u306eABN\u3092\u4f7f\u3046\u500b\u4eba\u4e8b\u696d\u4e3b<\/li>\n<li>\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3000\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u547c\u3070\u308c\u308b\u5171\u540c\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u4eba\u3068\u4f5c\u308b\u5408\u540d\u4f1a\u793e\u306e\u3088\u3046\u306a\u3082\u306e<\/li>\n<li>\u30c8\u30e9\u30b9\u30c8\u3000\u65e5\u672c\u3067\u306f\u306a\u3058\u307f\u306e\u8584\u3044\u5f62\u614b\u3001\u30c8\u30e9\u30b9\u30c8\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3092\u30bb\u30c3\u30c8\u30a2\u30c3\u30d7\u3057\u307e\u3059<\/li>\n<li>\u30ab\u30f3\u30d1\u30cb\u30fc\uff08\u6cd5\u4eba\uff09\u3000\u4e00\u822c\u7684\u306b\u4f1a\u793e\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3002\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306f\u5168\u3066\u682a\u5f0f\u4f1a\u793e<\/li>\n<\/ol>\n<p>\u306e\uff14\u3064\u306e\u5f62\u614b\u3042\u308a\u307e\u3059\u3002\u81ea\u5206\u304c\u3059\u308b\u306e\u306fSole Trader\u3068\u547c\u3070\u308c\u308b\u5f62\u614b\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002\u6cd5\u4eba\uff08\u4f1a\u793e\uff09\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306f\u5b9f\u306f\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u306e\u306f\u81ea\u5206\u306e\u52d5\u304b\u3059\u81ea\u5206\u306e\u4f1a\u793e\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\uff11\u304b4\u304c\u65e5\u672c\u4eba\u306e\u65b9\u306b\u306f\u4e00\u822c\u7684\u3067\u3059\u3002\uff11\u304b\u30894\u306b\u306f\u305d\u308c\u305e\u308c\u5229\u70b9\u3001\u6b20\u70b9\u304c\u3042\u308a\u3001\u305d\u306e\u30d3\u30b8\u30cd\u30b9\u306e\u5229\u76ca\u3001\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u65b9\u306e\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3001\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u30e1\u30f3\u30d0\u30fc\u306a\u3069\u306e\u3044\u308d\u3044\u308d\u306a\u8981\u56e0\u3067\u9069\u5207\u306a\u5f62\u614b\u3092\u8003\u3048\u307e\u3059\u3002<\/p>\n<p>\u5c0f\u3055\u304f\u59cb\u3081\u308b\u5834\u5408\u306f\uff11\u306e\u81ea\u5206\u306eABN\u3092\u4f7f\u3046Sole Trader\u3067\u59cb\u3081\u3001\u305d\u306e\u5f8c\u30d3\u30b8\u30cd\u30b9\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u304d\u305f\u3089\uff13\u3084\uff14\u3092\u8003\u616e\u3059\u308b\u306e\u304c\u304a\u52e7\u3081\u3067\u3059\u3002\u4eca\u5e74\u306e7\u6708\u304b\u3089\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a1\u304b\u30894\u306e\u5909\u66f4\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u30ec\u30b9\u30c8\u30e9\u30f3\u306e\u3088\u3046\u306a\u6bd4\u8f03\u7684\u6700\u521d\u304b\u3089\u5927\u898f\u6a21\u306a\u30d3\u30b8\u30cd\u30b9\u3092\u59cb\u3081\u308b\u5834\u5408\u306f\uff13\u3068\uff14\uff08\u7279\u306b\uff14\uff09\u304b\u3089\u5165\u308b\u306e\u304c\u304a\u52e7\u3081\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\uff11\u304c\u7d42\u308f\u3089\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u4eba\u304c\u3044\u306a\u3044\u305f\u3081\u5951\u7d04\u3082\u767b\u9332\u3082\u4f55\u3082\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u30d3\u30b8\u30cd\u30b9\u3092\u8cb7\u3046\u3001\u304a\u5e97\u3092\u958b\u304f\u3068\u3044\u3063\u305f\u969b\u306b\u3082\u5951\u7d04\u304c\u4f34\u3063\u3066\u304d\u307e\u3059\u304c\u305d\u3082\u305d\u3082\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u4e3b\u4f53\u304c\u306a\u3044\u3068\u5951\u7d04\u3082\u4f55\u3082\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u30ab\u30f3\u30d1\u30cb\u30fc\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/05112025\/\" target=\"_blank\" rel=\"noopener\">\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u65b9\u6cd5<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"MHe1t2focE\"><p><a href=\"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/05112025\/\">\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u65b9\u6cd5<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u65b9\u6cd5&#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\/05112025\/embed\/#?secret=QRXnIfwBkS#?secret=MHe1t2focE\" data-secret=\"MHe1t2focE\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<h2>\u30b9\u30c6\u30c3\u30d7 1.5<\/h2>\n<h3>\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0\u306e\u767b\u9332<\/h3>\n<p>\u4e0a\u8a18\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u6c7a\u3081\u305f\u540d\u524d\u3068\u5b9f\u969b\u306e\u30d3\u30b8\u30cd\u30b9\u306e\u540d\u524d\u304c\u7570\u306a\u308b\u5834\u5408\u306f\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0\u306e\u767b\u9332\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u59cb\u3081\u308b\u4e00\u767a\u592a\u90ce\u3055\u3093\u304c\u30ec\u30b9\u30c8\u30e9\u30f3\u3092\u3059\u308b\u5834\u5408\u3001\u30ec\u30b9\u30c8\u30e9\u30f3\u4e00\u767a\u592a\u90ce\u3001\u306a\u3089\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0\u306e\u767b\u9332\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u4ed6\u306eSushi Bar Ippatsu\u306a\u3069\u3068\u3044\u3046\u540d\u524d\u306b\u3059\u308b\u5834\u5408\u306f\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0\u306e\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u81ea\u5206\u306eABN\u3067\u884c\u3046\u5834\u5408\u306f\u500b\u4eba\u306e\u540d\u524d\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u5199\u771f\u5bb6\u3084\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306a\u3069\u306e\u3088\u3046\u306a\u30d3\u30b8\u30cd\u30b9\u3067\u306a\u3044\u9650\u308a\u307b\u3068\u3093\u3069\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0\u306e\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u3082\u540c\u69d8\u3067ABC Pty Ltd\u3068\u3044\u3046\u4f1a\u793e\u304cAustralia Travel Specialist\u3068\u3044\u3046\u65c5\u884c\u4ee3\u7406\u5e97\u3092\u3059\u308b\u5834\u5408\u306a\u3069\u3082ABC\u306e\u540d\u524d\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0\u306e\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0\u3092\u53d6\u5f97\u3059\u308b\u306e\u306f\u4e0a\u8a18\u306e\u30b9\u30c6\u30c3\u30d71\u306e1\u304b\u30894\u3067\u3059\u3002\u3064\u307e\u308a\u30b9\u30c6\u30c3\u30d71\u304c\u5148\u306b\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/08022019\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0\u3068\u306f\u4f55\u306a\u306e\u304b<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"8hXgPpKTmM\"><p><a href=\"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/08022019\/\">\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0\u3068\u306f\u4f55\u306a\u306e\u304b &#8211; \u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0\u3068\u306f\u4f55\u306a\u306e\u304b &#8211; \u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u30d3\u30b8\u30cd\u30b9\u30cd\u30fc\u30e0&#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\/08022019\/embed\/#?secret=U4wfYUyTJ6#?secret=8hXgPpKTmM\" data-secret=\"8hXgPpKTmM\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<h2>\u30b9\u30c6\u30c3\u30d7 \uff12<\/h2>\n<h3>ABN\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u30d3\u30b8\u30cd\u30b9\u30ca\u30f3\u30d0\u30fc\u3092\u53d6\u308b<\/h3>\n<p>\u3053\u308c\u3092\u7533\u8acb\u3001\u53d6\u308b\u306e\u306f\u4e0a\u8a18\u306e1\u304b\u3089\uff14\u3067\u3059\u3002\u3064\u307e\u308a\u30b9\u30c6\u30c3\u30d7\uff11\u304c\u7d42\u308f\u3063\u3066\u306a\u3044\u3068\u3001\u3060\u308c\u304c\u3053\u306eABN\u3092\u6301\u3064\u304b\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u305f\u3081\u306b\u30b9\u30c6\u30c3\u30d7\uff11\u304c\u6700\u521d\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u30b9\u30c6\u30c3\u30d7 2.5<\/h2>\n<h3>\u30d3\u30b8\u30cd\u30b9\u5c02\u7528\u306e\u9280\u884c\u53e3\u5ea7\u3092\u958b\u304f<\/h3>\n<p>\u3053\u308c\u306f\u4e0a\u8a18\uff13\uff0c\uff14\u4ee5\u5916\u306f\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u305c\u3072\u5f37\u304f\u304a\u52e7\u3081\u3044\u305f\u3057\u307e\u3059\u3002\u3053\u308c\u306fATO\u76e3\u67fb\u306a\u3069\u306e\u969b\u306b\u500b\u4eba\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u5165\u51fa\u91d1\u3068\u30d3\u30b8\u30cd\u30b9\u306e\u5165\u51fa\u91d1\u304c\u30c1\u30e3\u30f3\u30dd\u30f3\u3067\u3042\u308b\u3068\u8a3c\u660e\u304c\u304b\u306a\u308a\u96e3\u3057\u304f\u306a\u308a\u3001\u640d\u3092\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u30d3\u30b8\u30cd\u30b9\u306e\u304a\u91d1\u306f\u30d3\u30b8\u30cd\u30b9\u306e\u9280\u884c\u53e3\u5ea7\u3067\u3068\u3044\u3046\u306e\u304c\u7406\u7531\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u95a2\u3059\u308b\u73fe\u91d1\u306e\u79fb\u52d5\u306e\u7ba1\u7406\u3001\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u30b9\u30c6\u30c3\u30d7 \uff13<\/h2>\n<h3>GST\u767b\u9332\u3001\u4eba\u3092\u96c7\u3046\u304b\u3069\u3046\u304b\u306a\u3069ATO\u3078\u5404\u7a2e\u767b\u9332\u3092\u3059\u308b<\/h3>\n<p>\u58f2\u308a\u4e0a\u3052\u4e88\u60f3\u306b\u3088\u308aGST\u306e\u767b\u9332\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002GST\u306f\u65e5\u672c\u3067\u8a00\u3046\u6d88\u8cbb\u7a0e\u3067\u3059\u3002\u7dcf\u58f2\u308a\u4e0a\u3052\u306b\u3088\u3063\u3066\u306f\u767b\u9332\u304c\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u3053\u306eGST\u306f\u5c06\u6765\u7684\u306b\u5546\u54c1\u306e\u5024\u4e0a\u3052\u3092\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u6700\u521d\u306b\u614e\u91cd\u306b\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u5916\u3078\u306e\u8ca9\u58f2\u3001\u8f38\u51fa\u306a\u3069\u306e\u5834\u5408\u306f\u7dcf\u58f2\u308a\u4e0a\u3052\u306b\u95a2\u308f\u3089\u305aGST\u767b\u9332\u3092\u3057\u305f\u65b9\u304c\u5f97\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4eba\u3092\u4e00\u4eba\u3067\u3082\u96c7\u3046\u304b\u3069\u3046\u304b\u3067PAYG Withholding\u3068\u3044\u3046\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u5f93\u696d\u54e1\u306e\u7d66\u6599\u304b\u3089\u306e\u7a0e\u91d1\u306e\u5929\u5f15\u304d\u3067\u3059\u3002\u307e\u305f\u3001\u5e74\u306b\u4e00\u5ea6\u3001PAYG\u30da\u30a4\u30e1\u30f3\u30c8\u30b5\u30de\u30ea\u30fc\u3068\u3044\u3046\u5f93\u696d\u54e1\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u7528\u306e\u66f8\u985e\u3092\u767a\u884c\u3057\u307e\u3059\u3002\u81ea\u5206\u304c\u96c7\u308f\u308c\u3066\u3044\u305f\u969b\u306b\u30d3\u30b8\u30cd\u30b9\u30aa\u30fc\u30ca\u30fc\u304c\u81ea\u5206\u306b\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u4eca\u5ea6\u306f\u81ea\u5206\u304c\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4e21\u65b9\u307e\u305f\u306f\u3069\u3061\u3089\u304b\u3092\u767b\u9332\u3059\u308b\u3068BAS\u3068\u3044\u3046GST\u307e\u305f\u306f\u7a0e\u91d1\u306e\u5929\u5f15\u304d\u306e\u7533\u544a\u30923\u304b\u6708\u306b\uff11\u56de\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3084\u308b\u3053\u3068\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n<h2>\u30b9\u30c6\u30c3\u30d7 \uff14<\/h2>\n<h3>\u30d3\u30b8\u30cd\u30b9\u304c\u59cb\u307e\u3063\u305f\u3089\u3001\u53ce\u5165\u3001\u7d4c\u8cbb\u306e\u8a18\u9332\u3092\u53d6\u308b<\/h3>\n<p>\u3053\u306e\u8a18\u9332\u306f\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u4e0a\u3067\u306e\u7fa9\u52d9\u3067\u3001\u53ce\u5165\u3001\u7d4c\u8cbb\u306e\u8a73\u7d30\u3092\u8a18\u9332\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3053\u306e\u8a18\u9332\u65b9\u6cd5\u306f\u30ce\u30fc\u30c8\u306b\u624b\u66f8\u304d\u3001\u30a8\u30af\u30bb\u30eb\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3067\u884c\u3044\u307e\u3059\u3002\u305f\u3060\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u308f\u306a\u3044\u5834\u5408\u306f\u81ea\u5206\u306e\u307f\u5206\u304b\u308b\u3068\u3044\u3063\u305f\u5ba2\u89b3\u6027\u304c\u629c\u3051\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u7279\u306bGST\u3092\u767b\u9332\u3057\u3066\u3044\u308b\u30d3\u30b8\u30cd\u30b9\u306fATO\u306e\u76e3\u67fb\u3082\u53b3\u3057\u304f\u306a\u308b\u305f\u3081\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5229\u7528\u3092\u304a\u52e7\u3081\u3044\u305f\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u3042\u308b\u305f\u3081\u4ed6\u4eba\u304c\u898b\u3066\u3082\u5206\u304b\u308b\u5ba2\u89b3\u6027\u3001\u5229\u4fbf\u3001\u8a18\u5e33\u306b\u5272\u304f\u6642\u9593\u306e\u6e1b\u5c11\u3001\u7a0e\u52d9\u76e3\u67fb\u6642\u306b\u5bfe\u5fdc\u3057\u3084\u3059\u3044\u3001\u306a\u3069\u304c\u7406\u7531\u3067\u3059\u3002\u4ee3\u8868\u7684\u306a\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306f<\/p>\n<p><a href=\"https:\/\/www.xero.com\/au\/\">Xero<\/a><br \/>\n<a href=\"https:\/\/www.myob.com\/au\">MYOB<\/a><br \/>\n<a href=\"http:\/\/www.intuit.com.au\/\">QuickBooks<\/a><br \/>\n<a href=\"https:\/\/www.waveapps.com\/\">Wave<\/a>\uff08\u7121\u6599\uff09<br \/>\n<a href=\"https:\/\/www.reckon.com\/au\/\">Reckon<\/a><\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"ilXpaNNhgZ\"><p><a href=\"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/29082018\/\">Xero\uff08\u30bc\u30ed\uff09\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8 &#8211; \u6642\u9593\u3001\u624b\u9593\u524a\u6e1b\u3001\u6b63\u3057\u3044\u8a18\u5e33\u3067\u7bc0\u7a0e\u52b9\u679c<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Xero\uff08\u30bc\u30ed\uff09\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8 &#8211; \u6642\u9593\u3001\u624b\u9593\u524a\u6e1b\u3001\u6b63\u3057\u3044\u8a18\u5e33\u3067\u7bc0\u7a0e\u52b9\u679c&#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\/29082018\/embed\/#?secret=ZI8l0uUisT#?secret=ilXpaNNhgZ\" data-secret=\"ilXpaNNhgZ\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002\u4e0a\u304b\u3089\u9806\u306b\u304a\u52e7\u3081\u3067\u3059\u3002\u307e\u305f\u3001\u3053\u3053\u3067\u306f\u8a73\u3057\u304f\u306f\u5272\u611b\u3057\u307e\u3059\u304c\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306f\u7a0e\u91d1\u3060\u3051\u306e\u305f\u3081\u3060\u3051\u3067\u306a\u304f\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u5065\u5eb7\u7ba1\u7406\u3001\u73fe\u72b6\u628a\u63e1\u3092\u3059\u308b\u4e0a\u3067\u3082\u5f79\u7acb\u3061\u307e\u3059\u3057\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u3001\u7ba1\u7406\u306b\u3082\u4f7f\u3048\u307e\u3059\u3002\u7279\u306b\u4eba\u3092\u96c7\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u306a\u304a\u306e\u3053\u3068\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u30a8\u30af\u30bb\u30eb\u3092\u4f7f\u3046\u969b\u306f\u65e5\u5225\u3001\u6708\u5225\u3001\u5e74\u5225\u3068\u3042\u308a\u307e\u3059\u304c\u3001GST\u767b\u9332\u3092\u3057\u3066\u3044\u308b\u30d3\u30b8\u30cd\u30b9\u306f\u6700\u4f4e\u6708\u5225\u3067\u8a18\u9332\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u30d3\u30b8\u30cd\u30b9\u5c02\u7528\u9280\u884c\u53e3\u5ea7\u3092\u958b\u3044\u3066\u3044\u308b\u5834\u5408\u306f\u9280\u884c\u306e\u5165\u51fa\u91d1\u3068\u30de\u30c3\u30c1\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u3053\u308c\u306f\u4e0d\u900f\u660e\u5165\u51fa\u91d1\u304c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5168\u3066\u306e\u9818\u53ce\u66f8\u3001\u58f2\u4e0a\u4f1d\u7968\u306e\u4fdd\u7ba1\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u30b9\u30c6\u30c3\u30d7 5<\/h2>\n<h3>\u30b9\u30c6\u30c3\u30d7\uff14\u306e\u8a18\u9332\u3092\u5143\u306b\u7a0e\u52d9\u9806\u5b88\u4e8b\u9805\u3092\u7533\u544a<\/h3>\n<p>\u4e0a\u8a18\u306e\u8a18\u9332\u304b\u3089GST\u767b\u9332\u3092\u3057\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u4eba\u3092\u96c7\u3063\u3066\u3044\u308b\u5834\u5408\u306f3\u304b\u6708\u3054\u3068\u306bBAS\u3092\u7533\u544a\u3001\u5e74\u4e00\u56de\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u7533\u544a\u3057\u307e\u3059\u3002GST\u767b\u9332\u3092\u3057\u3066\u3044\u306a\u3044\u3001\u4eba\u3082\u96c7\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u5e74\u306b\uff11\u56de\u3001\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u7533\u544a\u3057\u307e\u3059\u3002\u30d3\u30b8\u30cd\u30b9\u306e\u5834\u5408\u5229\u76ca\u304c\u51fa\u3066\u3044\u3088\u3046\u304c\u3001\u3044\u307e\u3044\u304c\u58f2\u308a\u4e0a\u3052\u304c1\u30c9\u30eb\u3067\u3082\u3042\u308c\u3070\u7533\u544a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u7c21\u5358\u306b\u8a00\u3048\u3070\u3053\u308c\u3060\u3051<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5f8c\u306f<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"djuLikarH7\"><p><a href=\"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/27032019\/\">\u3010ABN\u3068\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3011\u500b\u4eba\u4e8b\u696d\u4e3b \u30d5\u30ea\u30fc\u30e9\u30f3\u30b9 Uber\u306e\u7a0e\u91d1\u3010\u7a0e\u7406\u58eb\u89e3\u8aac\u3011<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u3010ABN\u3068\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3011\u500b\u4eba\u4e8b\u696d\u4e3b \u30d5\u30ea\u30fc\u30e9\u30f3\u30b9 Uber\u306e\u7a0e\u91d1\u3010\u7a0e\u7406\u58eb\u89e3\u8aac\u3011&#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\" 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