{"id":8069,"date":"2017-08-08T22:32:08","date_gmt":"2017-08-08T12:32:08","guid":{"rendered":"https:\/\/ezytaxonline.com.au\/site\/?p=8069\/"},"modified":"2020-05-04T01:20:24","modified_gmt":"2020-05-04T01:20:24","slug":"08082017","status":"publish","type":"post","link":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/08082017\/","title":{"rendered":"\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u7a0e\u52d9\u9806\u5b88\uff08\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\uff09\u306e\u6700\u8fd1\u306e\u52d5\u5411"},"content":{"rendered":"<p>\u4eca\u5e74\u3001\u30d0\u30c3\u30af\u30d1\u30c3\u30ab\u30fc\u7a0e\u5c0e\u5165\u306b\u4f34\u3044\u3001ATO\u304c\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u30d3\u30b6\u4fdd\u6301\u8005\u304b\u3089\u5c02\u9580\u90e8\u7f72\u307e\u3067\u4f5c\u308a\u3001\u5fb9\u5e95\u7684\u306b\u7a0e\u91d1\u3092\u53d6\u308a\u306b\u304d\u3066\u3044\u308b\u7d50\u679c\u3001\u76e3\u67fb\u3092\u3057\u3066\u30ef\u30fc\u30db\u30ea\u306e (2016\u5e7412\u6708\u307e\u3067\u306e) \u5c45\u4f4f\u533a\u5206\u3092\u53b3\u3057\u304f\u898b\u308b\u3001\u7533\u544a\u6709\u7121\u3092\u53b3\u3057\u304f\u898b\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u307e\u305f\u3001ATO\u306f\u79fb\u6c11\u5c40\u3068\u3064\u306a\u304c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u306e\u4eba\u304c\u4f55\u306e\u30d3\u30b6\u304b\u3082\u628a\u63e1\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u57fa\u672c\u7684\u306bATO\u306f\u30ef\u30fc\u30db\u30ea\u306f\u30db\u30ea\u30c7\u30fc\u306b\u6765\u3066\u3044\u308b\u306e\u3060\u304b\u3089\u307b\u3068\u3093\u3069\u306e\u30ef\u30fc\u30db\u30ea\u306f\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b<\/strong><\/p>\n<p>\u3068\u767a\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u82f1\u8a9e\u3067\u3059\u304c\u3001ATO\u306e\u516c\u5f0f\u30da\u30fc\u30b8\u306f<a href=\"https:\/\/www.ato.gov.au\/Individuals\/Ind\/Residency---working-holiday-or-visit\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3053\u3061\u3089<\/a>\u3002<\/p>\n<p>\u305d\u3057\u3066\u6700\u8fd1\u306f\uff082016\u5e7412\u6708\u307e\u3067\uff09\u5c45\u4f4f\u8005\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u6761\u4ef6\u304c\u53b3\u3057\u3044\u3001\u4eee\u306b\u5c45\u4f4f\u8005\u3068\u3057\u3066\u7533\u544a\u3057\u3066\u3082\u3001\u52dd\u624b\u306bATO\u304c\u975e\u5c45\u4f4f\u8005\u306b\u5909\u3048\u3066\u3001\u7d0d\u7a0e\u66f8\u3092\u9001\u3063\u3066\u304f\u308b\u306a\u3069\u3001\u3084\u308a\u65b9\u304c\u5f37\u5f15\u306b\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u524d\u5e74\u5ea6\u307e\u3067\u3082\u7a0e\u52d9\u76e3\u67fb\uff08\u56fd\u7a0e\u5e81\u304b\u3089\u306e\u8cea\u7591\u5fdc\u7b54\uff09\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306f\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u524d\u306f\u3001\u4e00\u5ea6\u76e3\u67fb\u3068\u3044\u3046\u3042\u308b\u7a0b\u5ea6\u30d5\u30a7\u30a2\u306a\u516c\u5f0f\u306e\u624b\u9806\u3092\u8e0f\u3093\u3067\u3044\u307e\u3057\u305f\u3002\u4eca\u306f\u3001\u4e00\u90e8\u306f\u5c45\u4f4f\u8005\u3067\u554f\u984c\u306a\u304f\u901a\u308a\u3001\u4e00\u90e8\u76e3\u67fb\u5bfe\u8c61\u3001\u4e00\u90e8\u5c45\u4f4f\u8005\u3067\u7533\u544a\u3057\u3066\u3082\u52dd\u624b\u306b\u30ad\u30e3\u30f3\u30bb\u30eb\u3092\u3057\u3001\u975e\u5c45\u4f4f\u8005\u3067\u67fb\u5b9a\u3057\u76f4\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f0a\u793e\u306f\u3053\u306e\u30ef\u30fc\u30db\u30ea\u30c1\u30fc\u30e0\u306e\u62c5\u5f53\u5b98\u3068\u30b3\u30f3\u30bf\u30af\u30c8\u304c\u53d6\u308c\u308b\u306e\u3067\u3059\u304c\u3001\u3082\u3046\u8a00\u3046\u3053\u3068\u306f\u7121\u8336\u82e6\u8336\u3001\u6700\u5f8c\u306f\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u30d3\u30b6\u3060\u304b\u3089\u3001\u305d\u308c\u3060\u3051\u3067\u3059\u3002\u3057\u304b\u3082\u3001\u3068\u3046\u3068\u3046\u6700\u8fd1\u306f\u4eba\u306b\u3088\u3063\u3066\u306f\u7570\u8b70\u7533\u3057\u7acb\u3066\u3082\u8a8d\u3081\u306a\u3044\u3001\u3068\u3044\u3046\u5f37\u786c\u624b\u6bb5\u3002\u3053\u306e\u56fd\u306f\u3001\u9078\u6319\u6a29\u3082\u306a\u3044\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u4eba\u3082\u8208\u5473\u306a\u3057\u3001\u30ef\u30fc\u30db\u30ea\u4eba\u6c17\u306b\u3042\u3084\u304b\u308a\u7a0e\u91d1\u3092\u53d6\u308c\u308b\u3068\u3053\u308d\u306b\u76ee\u3092\u4ed8\u3051\u307e\u3057\u305f\u3002\u5168\u304f\u540c\u3058\u751f\u6d3b\u3092\u3057\u3066\u3044\u3066\u3082\u5b66\u751f\u30d3\u30b6\u306e\u65b9\u3068\u306f\u5168\u304f\u7a0e\u91d1\u984d\u304c\u9055\u3044\u307e\u3059\u3002<\/p>\n<p>\u6614\u306e\u30d6\u30ed\u30b0\u3067\u898b\u305f\u308a\u3001\u5642\u3067\u805e\u3044\u305f\u308a\u3001\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u7533\u544a\u3057\u305f\u3089\u6570\u5343\u30c9\u30eb\u304a\u91d1\u304c\u3082\u3089\u3048\u305f\uff08\u5b9f\u969b\u306f\u8ffd\u52a0\u3067\u3082\u3089\u3063\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u306e\u3067\u307e\u3084\u304b\u3057\u306b\u904e\u304e\u306a\u3044\u306e\u3067\u3059\u304c\uff09\u306a\u3069\u306f\u5922\u306e\u8a71\u3002<\/p>\n<p>\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u6df7\u4e71\u304c\u3042\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u6765\u5e74\u4ee5\u964d\u306e\u3088\u3046\u306b\u3001\u901a\u5e74\u3067\u65b0\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u7a0e\u5236\u306e15%\u306a\u3089\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3082\u300115%\u306e\u7a0e\u7387\u3067\u3059\uff0837000\u30c9\u30eb\u307e\u3067\uff09\u3002\u305d\u308c\u304c2016\u5e7412\u6708\u307e\u3067\u306f\u5f93\u6765\u306e\u6cd5\u5f8b\u3067\u3042\u308b\u305f\u3081\u3001ATO\u306f\u3069\u3055\u304f\u3055\u306b\u7d1b\u308c\u306615%\u3069\u3053\u308d\u3067\u306f\u306a\u3044\u300132.5%\u306e\u975e\u5c45\u4f4f\u8005\u306e\u7a0e\u7387\u3092\u79d1\u3057\u3066\u304d\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u3053\u308c\u306f\u3082\u3046\u4ed5\u65b9\u306a\u3044\u90e8\u5206\u304c\u3042\u308a\u307e\u3059\u3002\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u306f\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u50cd\u3051\u308b\u30d3\u30b6\u3092\u6301\u3063\u305f\u4eba\u3005\u306e\u7fa9\u52d9\u3067\u3059\u306e\u3067\u3001\u6587\u53e5\u3092\u8a00\u3063\u3066\u3082\u59cb\u307e\u308a\u307e\u305b\u3093\u3002\u672c\u6765\u3001\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u306f\u30d3\u30b6\u3068\u4e26\u3093\u3067\u91cd\u8981\u306a\u6cd5\u4ee4\u9806\u5b88\uff08\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3082\u306e\uff09\u306e\u4e00\u3064\u3067\u3059\u3002<br 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\/>\n\u7a0e\u7406\u58eb\u306e\u8a00\u3046\u3053\u3068\u304c\u4fe1\u3058\u3089\u308c\u306a\u3044\u3001\u8fd4\u91d1\u304c\u3082\u3063\u3068\u307b\u3057\u3044\u3001\u8ffd\u52a0\u7d0d\u7a0e\u3057\u305f\u304f\u306a\u3044\u3001\u3068\u3044\u3046\u65b9\u306f\u4e0b\u8a18\u306eATO\u306e\u62c5\u5f53\u5b98\u306b\u76f4\u63a5\u805e\u3044\u3066\u307f\u3066\u3082\u826f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p>We have reviewed your clients return and can advise that Ezy Tax Solutions have correctly lodged this as a non-resident. We cannot see any record of client contact to our call centre however we are aware that some taxpayers are shopping around for a different answer if they don\u2019t like the answer provided by their tax agent. We have controls in place if taxpayers subsequently amend the return.<\/p>\n<p>In terms of the auto amend process that we are also using, clients are informed via their NOA of the adjustment and this is only for cases where ATO records indicate a high likelihood that the client is a non-resident. Audit work is still being conducted where the situation is less clear and requires client contact to make a determination. If the client or tax agent disagrees with the decision around auto amend, a case officer can be assigned to complete a review of the decision.<\/p>\n<p>Kathleen Hardiman<br \/>\nDirector |Client Service and Assurance|<br \/>\nIndividuals Business Line|Client Engagement Group<br \/>\nP 02 4724 0232 M 0481 017 288<br \/>\n<a href=\"mailto:Kathleen.Hardiman@ato.gov.au\">Kathleen.Hardiman@ato.gov.au<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u4eca\u5e74\u3001\u30d0\u30c3\u30af\u30d1\u30c3\u30ab\u30fc\u7a0e\u5c0e\u5165\u306b\u4f34\u3044\u3001ATO\u304c\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u30d3\u30b6\u4fdd\u6301\u8005\u304b\u3089\u5c02\u9580\u90e8\u7f72\u307e\u3067\u4f5c\u308a\u3001\u5fb9\u5e95\u7684\u306b\u7a0e\u91d1\u3092\u53d6\u308a\u306b\u304d\u3066\u3044\u308b\u7d50\u679c\u3001\u76e3\u67fb\u3092\u3057\u3066\u30ef\u30fc\u30db\u30ea\u306e (2016\u5e7412\u6708\u307e\u3067\u306e) \u5c45\u4f4f\u533a\u5206\u3092\u53b3\u3057\u304f\u898b\u308b\u3001\u7533\u544a\u6709\u7121\u3092\u53b3\u3057\u304f\u898b\u308b\u3068 &#8230; <\/p>\n","protected":false},"author":2,"featured_media":10772,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[28,5,13,29,19,11],"class_list":{"0":"post-8069","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-8","8":"tag-28","9":"tag-5","10":"tag-13","11":"tag-29","12":"tag-19","13":"tag-11"},"_links":{"self":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/8069","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=8069"}],"version-history":[{"count":2,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/8069\/revisions"}],"predecessor-version":[{"id":20651,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/8069\/revisions\/20651"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/media\/10772"}],"wp:attachment":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/media?parent=8069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/categories?post=8069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/tags?post=8069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}