{"id":18845,"date":"2026-10-21T14:24:58","date_gmt":"2026-10-21T03:24:58","guid":{"rendered":"https:\/\/chuatan.com.au\/?p=18845"},"modified":"2026-10-21T14:24:58","modified_gmt":"2026-10-21T03:24:58","slug":"division7a7a%e5%88%86%e9%83%a8%e8%a9%b3%e8%a7%a3%e5%ae%b6%e6%97%8f%e5%85%ac%e5%8f%b8%e5%80%9f%e6%ac%be%e7%b5%a6%e8%82%a1%e6%9d%b1%e7%9a%84%e7%a8%85%e5%8b%99%e8%a6%8f%e5%89%87","status":"publish","type":"post","link":"https:\/\/chuatan.com.au\/zh-hant\/division7a7a%e5%88%86%e9%83%a8%e8%a9%b3%e8%a7%a3%e5%ae%b6%e6%97%8f%e5%85%ac%e5%8f%b8%e5%80%9f%e6%ac%be%e7%b5%a6%e8%82%a1%e6%9d%b1%e7%9a%84%e7%a8%85%e5%8b%99%e8%a6%8f%e5%89%87\/","title":{"rendered":"Division 7A\uff087A\u5206\u90e8\uff09\u8a73\u89e3\uff1a\u5bb6\u65cf\u516c\u53f8\u501f\u6b3e\u7d66\u80a1\u6771\u7684\u7a05\u52d9\u898f\u5247"},"content":{"rendered":"<div class=\"ct-article\" data-no-translation>\n<p>\u5728\u8a31\u591a\u5bb6\u65cf\u751f\u610f\u4e2d\uff0c\u516c\u53f8\u8cec\u6236\u548c\u5bb6\u5ead\u7684\u9322\u5f80\u5f80\u5206\u5f97\u4e0d\u50cf\u6703\u8a08\u5e2b\u5e0c\u671b\u7684\u90a3\u9ebc\u6e05\u695a\u3002\u516c\u53f8\u66ff\u5b69\u5b50\u4ea4\u5b78\u8cbb\u3001\u501f\u9322\u7d66\u5bb6\u4eba\u4ed8\u516c\u5bd3\u9996\u671f\uff0c\u6216\u8005\u5728\u7236\u6bcd\u4f4f\u5728\u6d77\u5916\u6642\u8ca0\u64d4\u4ed6\u5011\u7684\u751f\u6d3b\u8cbb\u3002\u5e74\u5fa9\u4e00\u5e74\uff0c\u516c\u53f8\u8cec\u7c3f\u88e1\u7684\u201c\u501f\u6b3e\u8cec\u6236\u201d\uff08loan account\uff09\u6084\u6084\u8b8a\u5927\u3002<\/p>\n<p>\u6240\u5f97\u7a05\u6cd5\u4e2d\u76847A\u5206\u90e8\uff08Division 7A\uff09\u6b63\u662f\u6703\u8a08\u5e2b\u64d4\u5fc3\u9019\u4e9b\u6b3e\u9805\u7684\u539f\u56e0\u3002\u5b83\u53ef\u4ee5\u628a\u80a1\u6771\u6216\u5176\u5bb6\u4eba\u5f9e\u79c1\u4eba\u516c\u53f8\u53d6\u51fa\u7684\u9322\u8996\u70ba\u672a\u9644\u7a05\u52d9\u62b5\u514d\u7684\u80a1\u606f\uff08unfranked dividend\uff09\uff0c\u7531\u6536\u6b3e\u4eba\u7d0d\u7a05\u3002\u672c\u6587\u7528\u6dfa\u767d\u7684\u8a9e\u8a00\u89e3\u91cb7A\u5206\u90e8\uff0c\u4e26\u8aaa\u660e\u70ba\u4ec0\u9ebc\u80a1\u6771\u53bb\u4e16\u6216\u751f\u610f\u4ea4\u7d66\u4e0b\u4e00\u4ee3\u6642\u5b83\u7279\u5225\u91cd\u8981\u3002<\/p>\n\n<h2>7A\u5206\u90e8\u8981\u9632\u6b62\u4ec0\u9ebc<\/h2>\n<p>\u79c1\u4eba\u516c\u53f8\u6309\u516c\u53f8\u7a05\u7387\u7d0d\u7a05\u3002\u5229\u6f64\u4ee5\u80a1\u606f\u5f62\u5f0f\u5206\u7d66\u80a1\u6771\u6642\uff0c\u80a1\u6771\u6309\u500b\u4eba\u7a05\u7387\u7d0d\u7a05\uff0c\u4e26\u53ef\u62b5\u514d\u516c\u53f8\u5df2\u7e73\u7684\u7a05\u30027A\u5206\u90e8\u7684\u4f5c\u7528\uff0c\u662f\u9632\u6b62\u80a1\u6771\u53ca\u5176\u95dc\u806f\u4eba\u901a\u904e\u501f\u6b3e\u3001\u4ed8\u6b3e\u6216\u8c41\u514d\u50b5\u52d9\u7684\u65b9\u5f0f\uff0c\u514d\u7a05\u4f7f\u7528\u516c\u53f8\u5229\u6f64\uff0c\u800c\u4e0d\u662f\u9818\u53d6\u9700\u8981\u7d0d\u7a05\u7684\u80a1\u606f\u3002<\/p>\n<p>\u201c\u95dc\u806f\u4eba\u201d\uff08associates\uff09\u7684\u7bc4\u570d\u5f88\u5ee3\uff0c\u5305\u62ec\u80a1\u6771\u7684\u914d\u5076\u3001\u5b50\u5973\u3001\u7236\u6bcd\u548c\u5176\u4ed6\u89aa\u5c6c\uff0c\u4ee5\u53ca\u4ed6\u5011\u63a7\u5236\u7684\u516c\u53f8\u548c\u4fe1\u8a17\u3002\u56e0\u6b64\uff0c\u4ed8\u7d66\u6d77\u5916\u6210\u5e74\u5b50\u5973\u6216\u5bb6\u65cf\u4fe1\u8a17\u7684\u6b3e\u9805\uff0c\u8207\u4ed8\u7d66\u80a1\u6771\u672c\u4eba\u4e00\u6a23\u53ef\u80fd\u53d7\u5230\u898f\u7ba1\u3002<\/p>\n\n<h2>\u4e09\u7a2e\u4e3b\u8981\u60c5\u6cc1<\/h2>\n<h3>\u501f\u6b3e<\/h3>\n<p>\u516c\u53f8\u501f\u7d66\u80a1\u6771\u6216\u95dc\u806f\u4eba\u7684\u6b3e\u9805\uff0c\u9664\u975e\u5728\u516c\u53f8\u8a72\u5e74\u5ea6\u7684\u201c\u7533\u5831\u65e5\u201d\uff08lodgment day\uff09\u4e4b\u524d\u5168\u90e8\u9084\u6e05\uff0c\u6216\u7d0d\u5165\u7b26\u5408\u8981\u6c42\u7684\u66f8\u9762\u501f\u6b3e\u5354\u8b70\uff0c\u4e00\u822c\u6703\u88ab\u8996\u70ba\u80a1\u606f\u3002\u7533\u5831\u65e5\u662f\u516c\u53f8\u5831\u7a05\u622a\u6b62\u65e5\u8207\u5be6\u969b\u5831\u7a05\u65e5\u4e2d\u8f03\u65e9\u7684\u4e00\u5929\u3002\u9084\u6b3e\u5f8c\u5f88\u5feb\u53c8\u501f\u51fa\u7684\uff0c\u9084\u6b3e\u53ef\u80fd\u4e0d\u88ab\u627f\u8a8d\u3002<\/p>\n<h3>\u4ed8\u6b3e<\/h3>\n<p>\u516c\u53f8\u5411\u80a1\u6771\u6216\u95dc\u806f\u4eba\u4ed8\u6b3e\u6216\u8f49\u79fb\u8ca1\u7522\uff0c\u4f8b\u5982\u652f\u4ed8\u4ed6\u5011\u7684\u79c1\u4eba\u8cec\u55ae\u3001\u514d\u8cbb\u8b93\u4ed6\u5011\u4f7f\u7528\u516c\u53f8\u7684\u6c7d\u8eca\u6216\u5ea6\u5047\u5c4b\uff0c\u6216\u4ee5\u4f4e\u65bc\u50f9\u503c\u7684\u50f9\u683c\u8f49\u8b93\u8cc7\u7522\uff0c\u90fd\u53ef\u80fd\u88ab\u8996\u70ba\u80a1\u606f\u3002\u6709\u4e9b\u60c5\u6cc1\u4e0b\uff0c\u4ed8\u6b3e\u53ef\u4ee5\u5728\u7533\u5831\u65e5\u524d\u8f49\u70ba\u5408\u898f\u501f\u6b3e\u3002<\/p>\n<h3>\u8c41\u514d\u50b5\u52d9<\/h3>\n<p>\u516c\u53f8\u8c41\u514d\u80a1\u6771\u6216\u95dc\u806f\u4eba\u6240\u6b20\u7684\u50b5\u52d9\uff0c\u88ab\u8c41\u514d\u7684\u91d1\u984d\u53ef\u80fd\u88ab\u8996\u70ba\u80a1\u606f\u3002\u5728\u8cec\u7c3f\u4e0a\u8a3b\u92b7\u820a\u7684\u501f\u6b3e\u8cec\u6236\uff0c\u6216\u8005\u53ea\u662f\u53e3\u982d\u8aaa\u201c\u90a3\u7b46\u9322\u4e0d\u7528\u9084\u4e86\u201d\uff0c\u90fd\u53ef\u80fd\u6709\u9019\u7a2e\u6548\u679c\u3002<\/p>\n<p>\u88ab\u8996\u70ba\u80a1\u606f\u7684\u91d1\u984d\u4e00\u822c\u4ee5\u516c\u53f8\u7684\u53ef\u5206\u914d\u76c8\u9918\uff08distributable surplus\uff0c\u5927\u81f4\u662f\u7d2f\u7a4d\u5229\u6f64\uff09\u70ba\u4e0a\u9650\uff0c\u800c\u4e14\u901a\u5e38\u4e0d\u9644\u7a05\u52d9\u62b5\u514d\u3002<\/p>\n\n<h2>\u5408\u898f\u501f\u6b3e\u5354\u8b70<\/h2>\n<p>\u7b26\u54087A\u5206\u90e8\u8981\u6c42\u7684\u501f\u6b3e\u4e0d\u6703\u88ab\u8996\u70ba\u80a1\u606f\u3002\u4e00\u822c\u4f86\u8aaa\uff0c\u5408\u898f\u501f\u6b3e\u5fc5\u9808\uff1a<\/p>\n<ul>\n<li>\u4ee5\u66f8\u9762\u5f62\u5f0f\u8a02\u7acb\u3001\u7c3d\u7f72\u4e26\u8a3b\u660e\u65e5\u671f\uff0c\u4e26\u5728\u516c\u53f8\u7533\u5831\u65e5\u4e4b\u524d\u5b8c\u6210\uff1b<\/li>\n<li>\u6bcf\u5e74\u6536\u53d6\u4e0d\u4f4e\u65bc\u6fb3\u6d32\u7a05\u52d9\u5c40\uff08ATO\uff09\u516c\u4f48\u7684\u57fa\u6e96\u5229\u7387\uff08benchmark interest rate\uff09\u7684\u5229\u606f\uff1b<\/li>\n<li>\u7121\u62b5\u62bc\u501f\u6b3e\u6700\u9577\u671f\u9650\u70ba7\u5e74\uff1b\u4ee5\u6fb3\u6d32\u4e0d\u52d5\u7522\u8a3b\u518a\u6309\u63ed\u4f5c\u62b5\u62bc\u3001\u4e14\u7269\u696d\u50f9\u503c\u9054\u5230\u898f\u5b9a\u6bd4\u4f8b\u7684\uff0c\u6700\u957725\u5e74\uff1b\u4ee5\u53ca<\/li>\n<li>\u6bcf\u5e74\u81f3\u5c11\u511f\u9084\u6700\u4f4e\u5e74\u5ea6\u9084\u6b3e\u984d\uff08minimum yearly repayment\uff09\uff0c\u8a72\u91d1\u984d\u6bcf\u5e74\u6839\u64da\u57fa\u6e96\u5229\u7387\u3001\u9918\u984d\u548c\u5269\u9918\u671f\u9650\u8a08\u7b97\u3002<\/li>\n<\/ul>\n<p>\u5982\u679c\u672a\u4ed8\u6700\u4f4e\u5e74\u5ea6\u9084\u6b3e\uff0c\u5dee\u984d\u672c\u8eab\u53ef\u80fd\u6210\u70ba\u8996\u540c\u80a1\u606f\u3002\u9084\u6b3e\u5e38\u901a\u904e\u5ba3\u6d3e\u80a1\u606f\u6216\u767c\u653e\u85aa\u91d1\u518d\u8207\u501f\u6b3e\u62b5\u92b7\u7684\u65b9\u5f0f\u9032\u884c\uff0c\u9019\u9700\u8981\u5b8c\u5099\u7684\u6587\u4ef6\u3002\u5012\u7c64\u65e5\u671f\u7684\u6703\u8a08\u5206\u9304\u4e0d\u6703\u88ab\u63a5\u53d7\u3002<\/p>\n\n<h2>\u4fe1\u8a17\u5c0d\u5bb6\u65cf\u516c\u53f8\u7684\u672a\u4ed8\u73fe\u6642\u6b0a\u76ca<\/h2>\n<p>\u8a31\u591a\u5bb6\u65cf\u96c6\u5718\u8a2d\u6709\u4fe1\u8a17\uff0c\u628a\u6536\u5165\u5206\u914d\u7d66\u4e00\u5bb6\u201c\u6536\u6b3e\u516c\u53f8\u201d\uff08bucket company\uff09\uff0c\u4f46\u73fe\u91d1\u7559\u5728\u4fe1\u8a17\u88e1\u3002\u516c\u53f8\u5c1a\u672a\u6536\u53d6\u7684\u6b0a\u76ca\u7a31\u70ba\u672a\u4ed8\u73fe\u6642\u6b0a\u76ca\uff08unpaid present entitlement\uff0c\u7c21\u7a31UPE\uff09\u3002\u5c0d\u65bc2022\u5e747\u67081\u65e5\u8d77\u7522\u751f\u7684\u6b0a\u76ca\uff0cATO\u904e\u53bb\u8a8d\u70ba\u9019\u985eUPE\u53ef\u80fd\u6210\u70ba7A\u5206\u90e8\u4e0b\u7684\u501f\u6b3e\u3002<\/p>\n<p>\u9019\u4e00\u7acb\u5834\u5df2\u7d93\u6539\u8b8a\u30022026\u5e746\u6708\uff0c\u9ad8\u7b49\u6cd5\u9662\u5728Bendel\u6848\u4e2d\u88c1\u5b9a\uff0cUPE\u672c\u8eab\u4e0d\u662f7A\u5206\u90e8\u4e0b\u7684\u501f\u6b3e\u3002ATO\u5df2\u63a5\u53d7\u8a72\u5224\u6c7a\uff0c\u4e26\u64a4\u56de\u4e86\u76f8\u95dc\u88c1\u5b9a\u3002\u4f46ATO\u4e5f\u8868\u793a\u5176\u4ed6\u689d\u6587\u4ecd\u53ef\u80fd\u9069\u7528\uff0c\u5305\u62ecEA\u6b21\u5206\u90e8\uff08Subdivision EA\uff0c\u8655\u7406\u4fe1\u8a17\u5411\u516c\u53f8\u80a1\u6771\u501f\u51fa\u6216\u652f\u4ed8\u6b3e\u9805\u7684\u60c5\u6cc1\uff09\u548c\u7b2c100A\u689d\u3002\u5df2\u8f49\u70ba\u5408\u898f\u501f\u6b3e\u7684UPE\u4e00\u822c\u4ecd\u6309\u501f\u6b3e\u8655\u7406\u3002\u6709\u5927\u984dUPE\u9918\u984d\u7684\u5bb6\u5ead\uff0c\u61c9\u8207\u6703\u8a08\u5e2b\u4e00\u8d77\u6aa2\u8996\uff0c\u800c\u4e0d\u662f\u4ee5\u70ba\u554f\u984c\u5df2\u7d93\u6d88\u5931\u3002<\/p>\n<p>\u64ec\u8b70\u5f9e2028\u5e747\u67081\u65e5\u8d77\u5c0d\u5168\u6b0a\u4fe1\u8a17\u5fb5\u653630%\u6700\u4f4e\u7a05\u7684\u6cd5\u6848\u5df2\u65bc2026\u5e7410\u670814\u65e5\u63d0\u4ea4\u570b\u6703\uff0c\u5c1a\u672a\u6210\u70ba\u6cd5\u5f8b\u3002\u6839\u64da\u8a72\u63d0\u6848\uff0c\u516c\u53f8\u53d7\u76ca\u4eba\u4e0d\u80fd\u5c31\u53d7\u8a17\u4eba\u7e73\u7d0d\u7684\u7a05\u6b3e\u7372\u5f97\u62b5\u514d\u3002\u5982\u679c\u901a\u904e\uff0c\u8a31\u591a\u5bb6\u5ead\u53ef\u80fd\u6703\u91cd\u65b0\u8003\u616e\u662f\u5426\u9084\u8981\u5206\u914d\u7d66\u6536\u6b3e\u516c\u53f8\u3002<\/p>\n\n<h2>\u70ba\u4ec0\u9ebc7A\u5206\u90e8\u5728\u50b3\u627f\u548c\u907a\u7522\u4e2d\u5f88\u91cd\u8981<\/h2>\n<p>7A\u5206\u90e8\u7684\u554f\u984c\u5f80\u5f80\u5728\u6700\u7cdf\u7cd5\u7684\u6642\u5019\u624d\u6d6e\u73fe\uff1a\u5275\u8fa6\u4eba\u53bb\u4e16\u3001\u5931\u53bb\u884c\u70ba\u80fd\u529b\uff0c\u6216\u628a\u751f\u610f\u4ea4\u7d66\u4e0b\u4e00\u4ee3\u6642\u3002<\/p>\n<ul>\n<li><strong>\u5df2\u6545\u80a1\u6771\u7684\u501f\u6b3e\u8cec\u6236\u3002<\/strong>\u5982\u679c\u5275\u8fa6\u4eba\u6839\u64da7A\u5206\u90e8\u501f\u6b3e\u6b20\u516c\u53f8\u9322\uff0c\u9019\u7b46\u50b5\u52d9\u4e0d\u6703\u56e0\u53bb\u4e16\u800c\u6d88\u5931\uff0c\u800c\u662f\u907a\u7522\u7684\u8ca0\u50b5\u3002\u907a\u56d1\u57f7\u884c\u4eba\u53ef\u80fd\u9700\u8981\u7e7c\u7e8c\u652f\u4ed8\u6700\u4f4e\u9084\u6b3e\u3001\u7528\u907a\u7522\u8cc7\u7522\u9084\u6e05\uff0c\u6216\u5354\u5546\u8655\u7406\u65b9\u5f0f\u3002\u76f4\u63a5\u8c41\u514d\u50b5\u52d9\u53ef\u80fd\u5f15\u767c\u7a05\u52d9\u554f\u984c\u3002<\/li>\n<li><strong>\u516c\u53f8\u6b20\u5275\u8fa6\u4eba\u7684\u9322\u3002<\/strong>\u53cd\u904e\u4f86\u7684\u60c5\u6cc1\u4e5f\u5f88\u5e38\u898b\uff1a\u5275\u8fa6\u4eba\u591a\u5e74\u4f86\u501f\u9322\u7d66\u516c\u53f8\u3002\u9019\u7b46\u8cb8\u65b9\u501f\u6b3e\u8cec\u6236\u662f\u907a\u7522\u8cc7\u7522\uff0c\u907a\u56d1\u61c9\u8aaa\u660e\u7531\u8ab0\u7e7c\u627f\uff0c\u5c24\u5176\u662f\u4e00\u500b\u5b69\u5b50\u7e7c\u627f\u80a1\u4efd\u3001\u53e6\u4e00\u500b\u5b69\u5b50\u6c92\u6709\u7e7c\u627f\u6642\u3002<\/li>\n<li><strong>\u5b50\u5973\u5f85\u9047\u4e0d\u5747\u3002<\/strong>\u5982\u679c\u516c\u53f8\u66fe\u501f\u9322\u7d66\u67d0\u500b\u5b69\u5b50\u8cb7\u623f\u800c\u88ab\u907a\u5fd8\uff0c\u5e73\u5747\u7e7c\u627f\u80a1\u4efd\u7684\u5144\u5f1f\u59d0\u59b9\u5be6\u969b\u4e0a\u53ef\u80fd\u5728\u66ff\u9019\u7b46\u501f\u6b3e\u8cb7\u55ae\u3002\u9019\u5f88\u5bb9\u6613\u5f15\u8d77\u5bb6\u5ead\u7cfe\u7d1b\u3002<\/li>\n<\/ul>\n\n<h2>\u5bb6\u65cf\u516c\u53f8\u7684\u5be6\u7528\u6b65\u9a5f<\/h2>\n<ol>\n<li>\u8acb\u6703\u8a08\u5e2b\u5217\u51fa\u516c\u53f8\u3001\u80a1\u6771\u3001\u89aa\u5c6c\u548c\u5bb6\u65cf\u4fe1\u8a17\u4e4b\u9593\u6240\u6709\u7684\u501f\u6b3e\u8cec\u6236\u3002<\/li>\n<li>\u78ba\u4fdd\u6bcf\u7b467A\u5206\u90e8\u501f\u6b3e\u90fd\u6709\u5728\u7533\u5831\u65e5\u4e4b\u524d\u7c3d\u7f72\u7684\u5354\u8b70\uff0c\u4e26\u6309\u6642\u652f\u4ed8\u6700\u4f4e\u9084\u6b3e\u3002<\/li>\n<li>\u9664\u975e\u6b63\u5f0f\u8a18\u9304\u70ba\u85aa\u91d1\u3001\u80a1\u606f\u6216\u5408\u898f\u501f\u6b3e\uff0c\u5426\u5247\u505c\u6b62\u7531\u516c\u53f8\u652f\u4ed8\u5bb6\u4eba\u7684\u79c1\u4eba\u958b\u652f\u3002<\/li>\n<li>\u6839\u64daBendel\u6848\u5224\u6c7a\u548cATO\u7684\u56de\u61c9\uff0c\u6aa2\u8996\u5bb6\u65cf\u4fe1\u8a17\u6b20\u516c\u53f8\u7684UPE\u3002<\/li>\n<li>\u6aa2\u67e5\u907a\u56d1\u548c\u80a1\u6771\u5354\u8b70\u662f\u5426\u8655\u7406\u4e86\u53bb\u4e16\u6642\u96d9\u5411\u7684\u501f\u6b3e\u8cec\u6236\u3002<\/li>\n<\/ol>\n\n<h2>\u5e38\u898b\u554f\u984c<\/h2>\n<h3>\u4ec0\u9ebc\u662f7A\u5206\u90e8\u501f\u6b3e\uff1f<\/h3>\n<p>\u6307\u79c1\u4eba\u516c\u53f8\u501f\u7d66\u80a1\u6771\u6216\u95dc\u806f\u4eba\uff08\u4f8b\u5982\u89aa\u5c6c\u6216\u5bb6\u65cf\u4fe1\u8a17\uff09\u7684\u6b3e\u9805\u3002\u9664\u975e\u5728\u516c\u53f8\u7533\u5831\u65e5\u4e4b\u524d\u9084\u6e05\u6216\u7d0d\u5165\u5408\u898f\u66f8\u9762\u5354\u8b70\uff0c\u5426\u5247\u4e00\u822c\u6703\u88ab\u8996\u70ba\u501f\u6b3e\u4eba\u6536\u5230\u7684\u672a\u9644\u7a05\u52d9\u62b5\u514d\u7684\u80a1\u606f\u3002<\/p>\n<h3>7A\u5206\u90e8\u501f\u6b3e\u671f\u9650\u6700\u9577\u591a\u4e45\uff1f<\/h3>\n<p>\u7121\u62b5\u62bc\u501f\u6b3e\u4e00\u822c\u6700\u95777\u5e74\uff1b\u4ee5\u7b26\u5408\u50f9\u503c\u8981\u6c42\u7684\u6fb3\u6d32\u4e0d\u52d5\u7522\u8a3b\u518a\u6309\u63ed\u4f5c\u62b5\u62bc\u7684\uff0c\u6700\u957725\u5e74\u3002\u5229\u7387\u4e0d\u5f97\u4f4e\u65bcATO\u57fa\u6e96\u5229\u7387\uff0c\u4e26\u9808\u6bcf\u5e74\u652f\u4ed8\u6700\u4f4e\u9084\u6b3e\u3002<\/p>\n<h3>\u672a\u4ed8\u73fe\u6642\u6b0a\u76ca\u9084\u7b977A\u5206\u90e8\u501f\u6b3e\u55ce\uff1f<\/h3>\n<p>\u6839\u64da\u9ad8\u7b49\u6cd5\u96622026\u5e746\u6708\u7684Bendel\u6848\u5224\u6c7a\uff0cUPE\u672c\u8eab\u4e0d\u662f7A\u5206\u90e8\u4e0b\u7684\u501f\u6b3e\u3002ATO\u63d0\u9192\uff0cEA\u6b21\u5206\u90e8\u548c\u7b2c100A\u689d\u7b49\u5176\u4ed6\u898f\u5247\u4ecd\u53ef\u80fd\u9069\u7528\uff0c\u6240\u4ee5\u73fe\u6709\u5b89\u6392\u61c9\u4e88\u6aa2\u8996\u3002<\/p>\n<h3>\u80a1\u6771\u53bb\u4e16\u5f8c\uff0c7A\u5206\u90e8\u501f\u6b3e\u600e\u9ebc\u8fa6\uff1f<\/h3>\n<p>\u9019\u7b46\u501f\u6b3e\u4ecd\u662f\u907a\u7522\u6240\u6b20\u7684\u50b5\u52d9\u3002\u907a\u56d1\u57f7\u884c\u4eba\u53ef\u80fd\u9700\u8981\u7e7c\u7e8c\u9084\u6b3e\uff0c\u6216\u7528\u907a\u7522\u8cc7\u7522\u9084\u6e05\u3002\u8c41\u514d\u50b5\u52d9\u53ef\u80fd\u6709\u7a05\u52d9\u5f8c\u679c\uff0c\u57f7\u884c\u4eba\u5728\u6c7a\u5b9a\u524d\u61c9\u5c0b\u6c42\u610f\u898b\u3002<\/p>\n\n<h2>\u8521\u6176\u5049\u5f8b\u5e2b\u4e8b\u52d9\u6240\u53ef\u4ee5\u5982\u4f55\u5354\u52a9<\/h2>\n<p>7A\u5206\u90e8\u901a\u5e38\u7531\u6703\u8a08\u5e2b\u8655\u7406\uff0c\u4f46\u5b83\u7684\u5f71\u97ff\u6703\u5ef6\u4f38\u5230\u5bb6\u65cf\u7684\u6cd5\u5f8b\u6587\u4ef6\uff1a\u501f\u6b3e\u5354\u8b70\u3001\u64d4\u4fdd\u501f\u6b3e\u7684\u6309\u63ed\u3001\u80a1\u6771\u5354\u8b70\u3001\u907a\u56d1\u4ee5\u53ca\u907a\u7522\u7ba1\u7406\u3002\u8521\u6176\u5049\u5f8b\u5e2b\u4e8b\u52d9\u6240\u53ef\u4ee5\u8d77\u8349\u548c\u5be9\u95b1\u9019\u4e9b\u6587\u4ef6\uff0c\u70ba\u8655\u7406\u5df2\u6545\u80a1\u6771\u501f\u6b3e\u8cec\u6236\u7684\u907a\u56d1\u57f7\u884c\u4eba\u63d0\u4f9b\u610f\u898b\uff0c\u4e26\u5354\u52a9\u5bb6\u4eba\u5546\u5b9a\u5982\u4f55\u8655\u7406\u501f\u7d66\u500b\u5225\u5b50\u5973\u7684\u6b3e\u9805\uff1b\u5bb6\u4eba\u610f\u898b\u4e0d\u4e00\u6642\uff0c\u4e5f\u53ef\u4ee5\u901a\u904e\u8abf\u89e3\u89e3\u6c7a\u3002\u8521\u667a\u52f3\u5f8b\u5e2b\u53d7\u904e\u6703\u8a08\u5c08\u696d\u8a13\u7df4\uff0c\u662f\u8a8d\u8b49\u5bb6\u65cf\u4f01\u696d\u9867\u554f\u53ca\u570b\u5bb6\u8a8d\u8b49\u8abf\u89e3\u54e1\uff08Nationally Accredited Mediator\uff09\u3002\u6211\u5011\u8207\u5bb6\u65cf\u7684\u6703\u8a08\u5e2b\u5408\u4f5c\uff0c\u53ef\u7528\u82f1\u8a9e\u3001\u666e\u901a\u8a71\u548c\u7cb5\u8a9e\u63d0\u4f9b\u8aee\u8a62\u30027A\u5206\u90e8\u6280\u8853\u6027\u5f37\u4e14\u8fd1\u671f\u6709\u8b8a\uff0c\u6211\u5011\u5efa\u8b70\u4efb\u4f55\u6c7a\u5b9a\u90fd\u61c9\u5728\u5408\u683c\u7a05\u52d9\u9867\u554f\u8207\u5f8b\u5e2b\u5171\u540c\u63d0\u4f9b\u610f\u898b\u5f8c\u4f5c\u51fa\u3002<\/p>\n<h2>\u5ef6\u4f38\u95b1\u8b80<\/h2>\n<ul class=\"ct-related\"><li><a href=\"\/zh-hant\/\u628a\u5bb6\u65cf\u751f\u610f\u50b3\u7d66\u5b50\u5973\u6fb3\u6d32\u8cc7\u672c\u5229\u5f97\u7a05\u5c0f\u4f01\u696dcgt\u512a\u60e0\/\">\u628a\u5bb6\u65cf\u751f\u610f\u50b3\u7d66\u5b50\u5973\uff1a\u6fb3\u6d32\u8cc7\u672c\u5229\u5f97\u7a05\u3001\u5c0f\u4f01\u696dCGT\u512a\u60e0\u8207\u5370\u82b1\u7a05<\/a><\/li><li><a 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