{"id":8129,"date":"2017-08-11T09:09:12","date_gmt":"2017-08-10T23:09:12","guid":{"rendered":"https:\/\/ezytaxonline.com.au\/site\/?p=8129\/"},"modified":"2020-05-04T01:20:24","modified_gmt":"2020-05-04T01:20:24","slug":"11082017","status":"publish","type":"post","link":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/11082017\/","title":{"rendered":"ATO\u30ef\u30fc\u30db\u30ea\u62c5\u5f53\u5b98\u304b\u3089\u306e\u8208\u5473\u6df1\u3044\u304a\u8a71"},"content":{"rendered":"<p><a href=\"https:\/\/ezytaxonline.com.au\/ja\/08082017\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u524d\u56de\u306e\u30d6\u30ed\u30b0<\/a>\u306b\u3082\u3042\u308b\u901a\u308a\u3001ATO\u306f\u73fe\u5728\u3001\u7a0e\u6cd5\u4e0a\u306e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u7533\u544a\u3057\u3066\u3082\u52dd\u624b\u306b\u975e\u5c45\u4f4f\u8005\u306b\u5909\u3048\u3066\u3001\u9ad8\u3044\u7a0e\u91d1\u3092\u79d1\u3057\u3066\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u305d\u306e\u7d50\u679c\u3001\u898b\u7a4d\u3082\u308a\u3068\u9055\u3046\u3001\u601d\u3063\u305f\u3088\u308a\u8fd4\u91d1\u304c\u5c11\u306a\u3044\u3001\u3053\u3093\u306a\u306b\u8ffd\u52a0\u7d0d\u7a0e\u304c\u3042\u308b\u3068\u306f\u601d\u308f\u306a\u304b\u3063\u305f\u00a0<\/strong>\u3068\u3044\u3046\u3053\u3068\u304c\u8d77\u3053\u308a\u307e\u3059\u3002\u7279\u306b\u307e\u3060\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u306e\u65b9\u306e\u4e2d\u306b\u306f\u3001<strong>\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u306f\u7fa9\u52d9\u3067\u3042\u308b\u3053\u3068\u3092\u77e5\u3089\u305a<\/strong>\u3001\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u3057\u305f\u3089\u304a\u91d1\u304c\u3082\u3089\u3048\u308b\u3001\u3068<strong>\u52d8\u9055\u3044<\/strong>\u3057\u3066\u3044\u308b\u65b9\u304c\u591a\u3044\u306e\u3067\u306a\u304a\u3055\u3089\u3067\u3059\u3002<\/p>\n<p><strong>ATO\u306f\u79fb\u6c11\u5c40\u3068\u7e4b\u304c\u3063\u3066\u304a\u308a\u3001\u30d3\u30b6\u306e\u60c5\u5831\u3001\u51fa\u5165\u56fd\u65e5\u306f\u7b52\u629c\u3051\u3067\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u56fd\u306f\u3069\u3053\u306e\u5834\u6240\u3067\u50cd\u3044\u305f\u3001\u3044\u304f\u3089\u7a3c\u3044\u3060\u304b\u3082\u7b52\u629c\u3051<\/strong>\u3067\u3059\u3002<\/p>\n<p>Ezy Tax Online\u3067\u306f\u4ed6\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u3067\u306f\u307e\u305a\u3057\u306a\u3044\u3001\u30ae\u30ea\u30ae\u30ea\u306e\u7dda\u307e\u3067\u63a2\u3063\u3066\u3067\u304d\u308b\u9650\u308a\u5c45\u4f4f\u8005\u3068\u3057\u3066\u7533\u544a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u975e\u5c45\u4f4f\u8005\u306b\u3072\u3063\u304f\u308a\u8fd4\u3055\u308c\u305f\u308a\u3001\u76e3\u67fb\u306b\u306a\u308b\u65b9\u304c\u3044\u307e\u3059\u3002<\/p>\n<h3>ATO\u306e\u62c5\u5f53\u5b98\u3068\u8a71\u3057\u305f\u306e\u3061\u3001\u4ee5\u4e0b\u306e\u8fd4\u4e8b\u304c\u8fd4\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/h3>\n<blockquote><p>As part of our program of adjusting returns we do take into account any visa status change for the client. If a client believes that we have incorrectly assessed them as a non-resident they should call our 132861 number. The operative can discuss the circumstances and if required escalated to a compliance officer to review the circumstances of the cases. We will then reverse our decision where they can demonstrate they have met one of the four residency tests, and or apply the part year residency to the return.<\/p>\n<p>If you have clients you believe are in this situation we are willing to look into their case if you provided their details.<\/p><\/blockquote>\n<p>\u96e3\u3057\u3044\u82f1\u8a9e\u3067\u306f\u66f8\u304b\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u65e5\u672c\u8a9e\u306b\u8a33\u3059\u3068<\/p>\n<p>\u4f1a\u8a08\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u30d3\u30b6\u304b\u3089\u5b66\u751f\u30d3\u30b6\u3084\u30d3\u30b8\u30cd\u30b9\u30d3\u30b6\u3001\u6c38\u4f4f\u30d3\u30b6\u306b\u5909\u3048\u305f\u65b9\uff08\u30ef\u30fc\u30db\u30ea\u304b\u3089\u306e\u30d6\u30ea\u30c3\u30b8\u30f3\u30b0\u306f\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u6271\u3044\uff09\u306f\u30d3\u30b6\u306e\u5c65\u6b74\u304b\u3089ATO\u304c\u52dd\u624b\u306b\u975e\u5c45\u4f4f\u8005\u306b\u5909\u66f4\u3059\u308b\u6642\u306f\u305d\u308c\u3092\u8003\u616e\u3057\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u52dd\u624b\u306b\u975e\u5c45\u4f4f\u8005\u306b\u5909\u3048\u3089\u308c\u3066\u3001\u7d0d\u5f97\u304c\u3044\u304b\u306a\u3044\u4eba\u306fATO\u3001132861\u306b\u96fb\u8a71\u3057\u3066\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u5c02\u9580\u62c5\u5f53\u5b98\u306b\u518d\u5be9\u67fb\u306e\u30a8\u30b9\u30ab\u30ec\u30fc\u30b7\u30e7\u30f3\uff08\u4e0a\u306e\u62c5\u5f53\u90e8\u7f72\u306b\u6301\u3063\u3066\u3044\u304f\uff09\u3053\u3068\u3082\u53ef\u80fd\u3068\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u5f0a\u793e\u3067\u306f<\/p>\n<p>\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u30d3\u30b6\u3067<\/p>\n<ul>\n<li>\u4f4f\u3080\u5834\u6240\u3001\u50cd\u304f\u5834\u6240\u3092\u8ee2\u3005\u3068\u3057\u3066\u3044\u305f<\/li>\n<li>\u30e9\u30a6\u30f3\u30c9\u3057\u3066\u3044\u305f<\/li>\n<\/ul>\n<p>\u65b9\u306f\u56f0\u96e3\u3067\u3042\u308b\u3068\u8e0f\u3093\u3067\u3044\u307e\u3059\u3002<a href=\"https:\/\/www.ato.gov.au\/Individuals\/Ind\/Residency---working-holiday-or-visit\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3053\u3061\u3089<\/a>\u306eExample\uff08\u4f8b\uff09\u306eNon-Resident\uff08\u7a0e\u6cd5\u4e0a\u306e\u975e\u5c45\u4f4f\u8005\uff09\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u3089\u307e\u305a\u7121\u7406\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u6c38\u4f4f\u76ee\u7684\u3067\u6765\u305f\u306e\u306b\u3001\u306a\u3093\u3066\u8a00\u3063\u305f\u3068\u304d\u306b\u306f\u30d3\u30b6\u306e\u76ee\u7684\u306b\u53cd\u3057\u307e\u3059\u3057\u3001\u30ef\u30fc\u30ad\u30f3\u30b0\u30db\u30ea\u30c7\u30fc\u30d3\u30b6\u306f\u6c38\u4f4f\u30d3\u30b6\u3068\u306f\u5168\u304f\u95a2\u4fc2\u306a\u3044\u305f\u3081\u3001\u6839\u62e0\u304c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u5374\u4e0b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u201dDemonstrate\u201d\u304c\u96e3\u3057\u304f\u3001\u3064\u307e\u308a\u8a3c\u660e\u3067\u3059\u304c\u3001\u4f8b\u3048\u3070\u3001<\/p>\n<ul>\n<li>\u4e00\u304b\u6240\u306e\u753a\u3001\u90fd\u5e02\u306b\u305a\u3063\u3068\u4f4f\u3093\u3067\u3044\u305f\u3001\u305d\u3057\u3066\u305d\u308c\u3092\u8a3c\u660e\u3067\u304d\u308b\u8cc3\u8cb8\u8a3c\u660e\u66f8\u306a\u3069\u304c\u3042\u308b<\/li>\n<li>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u4eba\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u3044\u308b\u3088\u3046\u306b\u5730\u57df\u306b\u5bc6\u7740\u3057\u3066\u751f\u6d3b\u3057\u3066\u3044\u305f<\/li>\n<li>\u6c38\u4f4f\u8005\u3084\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u4eba\u306e\u3088\u3046\u306b\u5730\u5143\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u30fc\u3068\u3082\u7e4b\u304c\u308a\u304c\u3042\u308a\u3001\u30ef\u30fc\u30db\u30ea\u3089\u3057\u304f\u306a\u3044\u751f\u6d3b\u3092\u3057\u3066\u3044\u305f<\/li>\n<li>\u4e21\u89aa\u304c\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306b\u4f4f\u3093\u3067\u3044\u308b<\/li>\n<\/ul>\n<p>\u306a\u3069\u306e\u8a3c\u660e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u7533\u544a\u3057\u306a\u3044\u30ef\u30fc\u30db\u30ea\u5bfe\u7b56\u3001\u306b\u3064\u3044\u3066\u3082ATO\u304b\u3089\u9023\u7d61\u3092\u3082\u3089\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8fd1\u3044\u3046\u3061\u306b\u5831\u544a\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u524d\u56de\u306e\u30d6\u30ed\u30b0\u306b\u3082\u3042\u308b\u901a\u308a\u3001ATO\u306f\u73fe\u5728\u3001\u7a0e\u6cd5\u4e0a\u306e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u7533\u544a\u3057\u3066\u3082\u52dd\u624b\u306b\u975e\u5c45\u4f4f\u8005\u306b\u5909\u3048\u3066\u3001\u9ad8\u3044\u7a0e\u91d1\u3092\u79d1\u3057\u3066\u304d\u307e\u3059\u3002 \u305d\u306e\u7d50\u679c\u3001\u898b\u7a4d\u3082\u308a\u3068\u9055\u3046\u3001\u601d\u3063\u305f\u3088\u308a\u8fd4\u91d1\u304c\u5c11\u306a\u3044\u3001\u3053\u3093\u306a\u306b\u8ffd\u52a0\u7d0d\u7a0e\u304c\u3042\u308b\u3068\u306f\u601d\u308f\u306a\u304b\u3063\u305f\u00a0\u3068\u3044\u3046\u3053\u3068 &#8230; <\/p>\n","protected":false},"author":2,"featured_media":10296,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[4,28,5,20,12],"class_list":{"0":"post-8129","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-8","8":"tag-ato","9":"tag-28","10":"tag-5","11":"tag-20","12":"tag-12"},"_links":{"self":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/8129","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=8129"}],"version-history":[{"count":2,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/8129\/revisions"}],"predecessor-version":[{"id":20647,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/posts\/8129\/revisions\/20647"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/media\/10296"}],"wp:attachment":[{"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/media?parent=8129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/categories?post=8129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ezytaxsolutionsjapan.com.au\/blog\/wp-json\/wp\/v2\/tags?post=8129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}