{"id":19468,"date":"2026-10-21T17:53:21","date_gmt":"2026-10-21T06:53:21","guid":{"rendered":"https:\/\/chuatan.com.au\/%e5%ae%b6%e6%97%8f%e4%bf%a1%e8%a8%97%e7%94%a8%e9%8c%af%e4%ba%86%e6%9c%83%e6%80%8e%e6%a8%a3%e6%be%b3%e6%b4%b2%e4%bf%a1%e8%a8%97%e8%a2%ab%e6%8c%91%e6%88%b0%e7%9a%84%e5%b8%b8%e8%a6%8b%e5%8e%9f%e5%9b%a0\/"},"modified":"2026-10-21T20:42:11","modified_gmt":"2026-10-21T09:42:11","slug":"%e5%ae%b6%e6%97%8f%e4%bf%a1%e8%a8%97%e7%94%a8%e9%8c%af%e4%ba%86%e6%9c%83%e6%80%8e%e6%a8%a3%e6%be%b3%e6%b4%b2%e4%bf%a1%e8%a8%97%e8%a2%ab%e6%8c%91%e6%88%b0%e7%9a%84%e5%b8%b8%e8%a6%8b%e5%8e%9f%e5%9b%a0","status":"publish","type":"post","link":"https:\/\/chuatan.com.au\/zh-hant\/%e5%ae%b6%e6%97%8f%e4%bf%a1%e8%a8%97%e7%94%a8%e9%8c%af%e4%ba%86%e6%9c%83%e6%80%8e%e6%a8%a3%e6%be%b3%e6%b4%b2%e4%bf%a1%e8%a8%97%e8%a2%ab%e6%8c%91%e6%88%b0%e7%9a%84%e5%b8%b8%e8%a6%8b%e5%8e%9f%e5%9b%a0\/","title":{"rendered":"\u5bb6\u65cf\u4fe1\u8a17\u7528\u932f\u4e86\u6703\u600e\u6a23\uff1f\u6fb3\u6d32\u4fe1\u8a17\u88ab\u6311\u6230\u7684\u5e38\u898b\u539f\u56e0"},"content":{"rendered":"\n<div 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href=\"\/zh-hant\/\u5bb6\u65cf\u4fe1\u8a17\u4e2d\u7684\u89d2\u8272\u8207\u63a7\u5236\u6b0a\/\">\u5bb6\u65cf\u4fe1\u8a17\u4e2d\u7684\u89d2\u8272\u8207\u63a7\u5236\u6b0a<\/a>\u3002<\/p>\n<p>\u6cd5\u9662\u548c\u7a05\u52d9\u5c40\u770b\u7684\u662f\u5be6\u969b\u767c\u751f\u4e86\u4ec0\u9ebc\uff0c\u800c\u4e0d\u53ea\u662f\u6587\u4ef6\u600e\u9ebc\u5beb\u3002\u5982\u679c\u638c\u63a7\u4fe1\u8a17\u7684\u4eba\u884c\u4e8b\u5c31\u50cf\u8cc7\u7522\u662f\u81ea\u5df1\u7684\u4e00\u6a23\uff0c\u6cd5\u9662\u4e5f\u66f4\u53ef\u80fd\u9019\u6a23\u8a8d\u5b9a\uff1b\u5982\u679c\u53d7\u8a17\u4eba\u5f9e\u4f86\u6c92\u6709\u505a\u51fa\u898f\u7bc4\u7684\u6c7a\u5b9a\uff0c\u90a3\u9ebc\u5728\u7a05\u52d9\u5be9\u67e5\u3001\u5bb6\u5ead\u7cfe\u7d1b\u6216\u6709\u4eba\u53bb\u4e16\u6642\uff0c\u5c31\u627e\u4e0d\u5230\u4e00\u4efd\u7ad9\u5f97\u4f4f\u8173\u7684\u6c7a\u5b9a\u53ef\u4ee5\u4f9d\u9760\u3002<\/p>\n\n<h2>\u5bb6\u65cf\u4fe1\u8a17\u5e38\u898b\u7684\u201c\u7528\u932f\u201d\u65b9\u5f0f<\/h2>\n<ul>\n<li><strong>\u628a\u4fe1\u8a17\u7684\u9322\u7576\u79c1\u4eba\u7684\u9322\uff1a<\/strong>\u76f4\u63a5\u7528\u4fe1\u8a17\u8cec\u6236\u652f\u4ed8\u5bb6\u5ead\u958b\u652f\u3001\u65c5\u904a\u8cbb\u7528\u6216\u5b50\u5973\u5b78\u8cbb\uff0c\u65e2\u6c92\u6709\u5206\u914d\u6c7a\u8b70\uff0c\u4e5f\u6c92\u6709\u501f\u6b3e\u8a18\u9304\u3002<\/li>\n<li><strong>\u8cc7\u91d1\u6df7\u540c\uff1a<\/strong>\u4fe1\u8a17\u6536\u5165\u9032\u5165\u500b\u4eba\u6216\u516c\u53f8\u8cec\u6236\uff0c\u6216\u8005\u7528\u500b\u4eba\u8cec\u6236\u652f\u4ed8\u4fe1\u8a17\u958b\u652f\uff0c\u65e5\u5f8c\u8ab0\u4e5f\u8aaa\u4e0d\u6e05\u54ea\u4e9b\u9322\u5c6c\u65bc\u8ab0\u3002<\/li>\n<li><strong>\u501f\u6b3e\u6c92\u6709\u66f8\u9762\u6587\u4ef6\uff1a<\/strong>\u8cc7\u91d1\u5728\u4fe1\u8a17\u3001\u5bb6\u65cf\u516c\u53f8\u548c\u5bb6\u5ead\u6210\u54e1\u4e4b\u9593\u4f86\u56de\u6d41\u52d5\uff0c\u6c92\u6709\u501f\u6b3e\u5354\u8b70\u3001\u6c92\u6709\u689d\u6b3e\u3001\u4e5f\u6c92\u6709\u9084\u6b3e\u8a18\u9304\u3002\u591a\u5e74\u5f8c\uff0c\u5bb6\u4eba\u70ba\u201c\u9019\u662f\u501f\u6b3e\u3001\u8d08\u8207\u9084\u662f\u5206\u914d\u201d\u722d\u57f7\u4e0d\u4f11\u3002<\/li>\n<li><strong>\u5206\u914d\u6c92\u6709\u5408\u898f\u6c7a\u8b70\uff1a<\/strong>\u6c92\u6709\u4f5c\u51fa\u5206\u914d\u6c7a\u8b70\u3001\u6c7a\u8b70\u57286\u670830\u65e5\u4e4b\u5f8c\uff08\u6216\u4fe1\u8a17\u5951\u7d04\u898f\u5b9a\u7684\u66f4\u65e9\u65e5\u671f\u4e4b\u5f8c\uff09\u624d\u4f5c\u51fa\uff0c\u6216\u8005\u628a\u6536\u5165\u5206\u914d\u7d66\u6839\u672c\u4e0d\u662f\u53d7\u76ca\u4eba\u7684\u4eba\u3002<\/li>\n<li><strong>\u7121\u8996\u4fe1\u8a17\u5951\u7d04\uff1a<\/strong>\u884c\u4f7f\u53d7\u8a17\u4eba\u4e26\u4e0d\u5177\u5099\u7684\u6b0a\u529b\u3001\u4fee\u6539\u5951\u7d04\u6642\u4e0d\u6309\u898f\u5b9a\u7a0b\u5e8f\uff0c\u751a\u81f3\u5f9e\u672a\u8b80\u904e\u5951\u7d04\u6216\u5df2\u627e\u4e0d\u5230\u5951\u7d04\u3002<\/li>\n<li><strong>\u638c\u63a7\u8005\u70ba\u79c1\u5229\u884c\u4e8b\uff1a<\/strong>\u5728\u5206\u5c45\u6216\u5bb6\u5ead\u5931\u548c\u671f\u9593\uff0c\u59d4\u4efb\u4eba\u64a4\u63db\u53d7\u8a17\u4eba\uff0c\u6216\u53d7\u8a17\u4eba\u504f\u8892\u67d0\u4f4d\u5bb6\u4eba\uff0c\u76ee\u7684\u662f\u6eff\u8db3\u500b\u4eba\u5229\u76ca\uff0c\u800c\u975e\u51fa\u65bc\u6b63\u7576\u76ee\u7684\u3002<\/li>\n<li><strong>\u6c92\u6709\u4efb\u4f55\u8a18\u9304\uff1a<\/strong>\u6c92\u6709\u6703\u8b70\u7d00\u8981\u3001\u6c92\u6709\u8ca1\u52d9\u5831\u8868\u3001\u6c92\u6709\u7c3d\u7f72\u7248\u5951\u7d04\u53ca\u5176\u4fee\u8a02\u6587\u4ef6\uff0c\u4e5f\u7121\u6cd5\u8aaa\u660e\u7576\u521d\u70ba\u4f55\u4f5c\u51fa\u67d0\u9805\u6c7a\u5b9a\u3002<\/li>\n<\/ul>\n\n<h2>\u4fe1\u8a17\u88ab\u6311\u6230\u7684\u516d\u7a2e\u5e38\u898b\u9014\u5f91<\/h2>\n\n<h3>\u4e00\u3001\u5bb6\u5ead\u6cd5\uff1a\u4fe1\u8a17\u8cc7\u7522\u88ab\u7d0d\u5165\u8ca1\u7522\u5206\u5272<\/h3>\n<p>\u6839\u64da\u300a1975\u5e74\u5bb6\u5ead\u6cd5\u300b\uff08Family Law Act 1975\uff09\uff0c\u6cd5\u9662\u53ef\u4ee5\u5c31\u5a5a\u59fb\u6216\u4e8b\u5be6\u4f34\u4fb6\u95dc\u4fc2\u96d9\u65b9\u7684\u8ca1\u7522\u4f5c\u51fa\u5206\u5272\u4ee4\u3002\u4fe1\u8a17\u8cc7\u7522\u4e26\u4e0d\u7576\u7136\u88ab\u6392\u9664\u5728\u5916\u3002\u5728<em>Kennon v Spry<\/em> [2008] HCA 56; (2008) 238 CLR 366\u4e00\u6848\u4e2d\uff0c\u4e08\u592b\u662f\u4e00\u500b\u5168\u6b0a\u59d4\u8a17\u4fe1\u8a17\u7684\u53d7\u8a17\u4eba\uff0c\u6709\u6b0a\u628a\u4fe1\u8a17\u8ca1\u7522\u5206\u914d\u7d66\u81ea\u5df1\u3002\u9ad8\u7b49\u6cd5\u9662\u8a8d\u5b9a\uff0c\u5c31\u8ca1\u7522\u5206\u5272\u800c\u8a00\uff0c\u4fe1\u8a17\u8cc7\u7522\u5c6c\u65bc\u96d9\u65b9\u7684\u8ca1\u7522\uff1b\u4e08\u592b\u5728\u5a5a\u59fb\u7834\u88c2\u5f8c\u628a\u8cc7\u7522\u5206\u914d\u7d66\u5b50\u5973\u4fe1\u8a17\u7684\u5b89\u6392\uff0c\u4e5f\u53ef\u4ee5\u88ab\u64a4\u92b7\u3002<\/p>\n<p>\u9019\u4e00\u554f\u984c\u81f3\u4eca\u4ecd\u6709\u722d\u8b70\u30022026\u5e74\uff0c\u6fb3\u6d32\u806f\u90a6\u5de1\u8ff4\u53ca\u5bb6\u4e8b\u6cd5\u9662\u5408\u8b70\u5ead\u5728<em>Caldwell &amp; Caldwell<\/em>\u4e00\u6848\u4e2d\u4ee5\u591a\u6578\u610f\u898b\u8a8d\u5b9a\uff1a\u7531\u4e08\u592b\u5df2\u6545\u7236\u89aa\u8a2d\u7acb\u7684\u5e7e\u500b\u4fe1\u8a17\uff0c\u56e0\u4e08\u592b\u901a\u904e\u53d7\u8a17\u516c\u53f8\u638c\u63e1\u63a7\u5236\u6b0a\u3001\u4e26\u6709\u6b0a\u64a4\u63db\u5171\u540c\u59d4\u4efb\u4eba\uff08\u5373\u4f7f\u4ed6\u5f9e\u672a\u884c\u4f7f\u8a72\u6b0a\u529b\uff09\uff0c\u6240\u4ee5\u5c6c\u65bc\u4e08\u592b\u7684\u8ca1\u7522\u30022026\u5e749\u6708\uff0c\u9ad8\u7b49\u6cd5\u9662\u62d2\u7d55\u6279\u51c6\u5c31\u8a72\u5224\u6c7a\u4e0a\u8a34\u3002\u5373\u4f7f\u4fe1\u8a17\u8cc7\u7522\u4e0d\u88ab\u8a8d\u5b9a\u70ba\u8ca1\u7522\uff0c\u4ecd\u53ef\u80fd\u88ab\u8996\u70ba\u638c\u63a7\u6216\u53d7\u76ca\u4e00\u65b9\u7684<strong>\u8ca1\u52d9\u8cc7\u6e90<\/strong>\uff08financial resource\uff09\uff0c\u5f9e\u800c\u5f71\u97ff\u6574\u9ad4\u5206\u5272\u7d50\u679c\u3002<\/p>\n<p>\u4e00\u65b9\u8d8a\u662f\u628a\u4fe1\u8a17\u7576\u6210\u81ea\u5df1\u7684\u201c\u9322\u5305\u201d\u3001\u96a8\u610f\u52d5\u7528\u3001\u4f5c\u6c7a\u5b9a\u6642\u4e0d\u9867\u5176\u4ed6\u53d7\u76ca\u4eba\uff0c\u5c31\u8d8a\u96e3\u4e3b\u5f35\u4fe1\u8a17\u8cc7\u7522\u61c9\u88ab\u6392\u9664\u5728\u5916\u3002\u6cd5\u9662\u9084\u53ef\u4ee5\u64a4\u92b7\u70ba\u898f\u907f\u8ca1\u7522\u5206\u5272\u800c\u4f5c\u51fa\u7684\u4ea4\u6613\u3002\u95dc\u65bc\u5982\u4f55\u8b93\u7e7c\u627f\u6240\u5f97\u4fdd\u6301\u7368\u7acb\uff0c\u53ef\u53c3\u95b1<a href=\"\/zh-hant\/\u4fdd\u8b77\u7e7c\u627f\u8ca1\u7522\u514d\u53d7\u96e2\u5a5a\u8207\u50b5\u6b0a\u4eba\u5f71\u97ff\/\">\u4fdd\u8b77\u7e7c\u627f\u8ca1\u7522\u514d\u53d7\u96e2\u5a5a\u8207\u50b5\u6b0a\u4eba\u5f71\u97ff<\/a>\u3002<\/p>\n\n<h3>\u4e8c\u3001\u201c\u865b\u5047\u4fe1\u8a17\u201d\u4e3b\u5f35\uff1a\u5f88\u5c11\u6210\u529f\uff0c\u4f46\u4ee3\u50f9\u9ad8\u6602<\/h3>\n<p>\u6240\u8b02\u201c\u865b\u5047\u201d\uff08sham\uff09\uff0c\u662f\u6307\u6587\u4ef6\u6216\u4ea4\u6613\u523b\u610f\u71df\u9020\u51fa\u4e00\u7a2e\u8207\u7576\u4e8b\u4eba\u771f\u5be6\u610f\u5716\u4e0d\u540c\u7684\u6b0a\u5229\u7fa9\u52d9\u5916\u89c0\u3002\u6fb3\u6d32\u7d93\u5178\u7684\u754c\u5b9a\u898b\u65bc<em>Sharrment Pty Ltd v Official Trustee in Bankruptcy<\/em> (1988) 18 FCR 449\u3002\u6cd5\u9662\u63a8\u5b9a\u6587\u4ef6\u53cd\u6620\u7576\u4e8b\u4eba\u7684\u771f\u5be6\u610f\u601d\uff0c\u56e0\u6b64\u8a8d\u5b9a\u4fe1\u8a17\u70ba\u865b\u5047\u7684\u60c5\u6cc1\u975e\u5e38\u5c11\u898b\u3002<em>Raftland Pty Ltd v Commissioner of Taxation<\/em> (2008) 238 CLR 516\u662f\u9ad8\u7b49\u6cd5\u9662\u8a8d\u5b9a\u4fe1\u8a17\u5b89\u6392\u7684\u4e00\u90e8\u5206\u4e26\u4e0d\u53cd\u6620\u7576\u4e8b\u4eba\u771f\u5be6\u610f\u5716\u7684\u4f8b\u5b50\u3002<\/p>\n<p>\u5373\u4f7f\u865b\u5047\u4fe1\u8a17\u7684\u4e3b\u5f35\u6700\u7d42\u4e0d\u6210\u7acb\uff0c\u70ba\u6b64\u63d0\u51fa\u7684\u8b49\u64da\uff08\u4f8b\u5982\u79c1\u7528\u4fe1\u8a17\u8cc7\u91d1\u3001\u7f3a\u5c11\u5206\u914d\u6c7a\u8b70\u3001\u7531\u4e00\u4eba\u7e5e\u958b\u5951\u7d04\u7368\u65b7\uff09\u5f80\u5f80\u80fd\u652f\u6301\u5176\u4ed6\u8acb\u6c42\u3002\u7ba1\u7406\u6df7\u4e82\uff0c\u672c\u8eab\u5c31\u662f\u5728\u70ba\u5c0d\u65b9\u63d0\u4f9b\u8ad6\u64da\u3002<\/p>\n\n<h3>\u4e09\u3001\u50b5\u6b0a\u4eba\u8207\u7834\u7522\uff1a\u8f49\u5165\u4fe1\u8a17\u7684\u8cc7\u7522\u53ef\u80fd\u88ab\u8ffd\u56de<\/h3>\n<p>\u628a\u500b\u4eba\u8cc7\u7522\u8f49\u5165\u5bb6\u65cf\u4fe1\u8a17\uff0c\u4e26\u4e0d\u80fd\u8b93\u5b83\u7576\u7136\u514d\u65bc\u50b5\u6b0a\u4eba\u8ffd\u7d22\u3002\u6839\u64da\u300a1966\u5e74\u7834\u7522\u6cd5\u300b\uff08Bankruptcy Act 1966\uff09\uff0c\u7834\u7522\u53d7\u8a17\u4eba\u53ef\u4ee5\u8ffd\u56de\u7834\u7522\u524d\u6cd5\u5b9a\u671f\u9593\u5167\u4ee5\u7121\u5c0d\u50f9\u6216\u4f4e\u65bc\u5e02\u503c\u8f49\u8b93\u7684\u8ca1\u7522\uff08\u7b2c120\u689d\uff09\uff0c\u4ee5\u53ca\u4ee5\u963b\u6b62\u3001\u59a8\u7919\u6216\u62d6\u5ef6\u50b5\u6b0a\u4eba\u70ba\u4e3b\u8981\u76ee\u7684\u4e4b\u4e00\u800c\u8f49\u8b93\u7684\u8ca1\u7522\uff08\u7b2c121\u689d\uff0c\u6c92\u6709\u56fa\u5b9a\u7684\u56de\u6eaf\u671f\u9650\uff09\u3002\u672c\u61c9\u4ed8\u7d66\u7834\u7522\u4eba\u3001\u537b\u88ab\u6307\u793a\u4ed8\u7d66\u4fe1\u8a17\u7684\u6b3e\u9805\uff0c\u4e5f\u53ef\u80fd\u88ab\u8ffd\u8a0e\u3002<\/p>\n<p>\u6c92\u6709\u6587\u4ef6\u7684\u501f\u6b3e\u662f\u4e00\u628a\u96d9\u5203\u528d\uff1a\u5275\u8fa6\u4eba\u501f\u7d66\u4fe1\u8a17\u7684\u6b3e\u9805\uff0c\u672c\u8eab\u5c31\u662f\u7834\u7522\u53d7\u8a17\u4eba\u6216\u907a\u56d1\u57f7\u884c\u4eba\u53ef\u4ee5\u8981\u6c42\u511f\u9084\u7684\u8cc7\u7522\uff1b\u800c\u4fe1\u8a17\u501f\u7d66\u5bb6\u4eba\u7684\u9322\u5982\u679c\u6c92\u6709\u66f8\u9762\u8a18\u9304\uff0c\u4fe1\u8a17\u65e5\u5f8c\u53ef\u80fd\u6839\u672c\u7121\u6cd5\u6536\u56de\u3002<\/p>\n\n<h3>\u56db\u3001\u7a05\u52d9\uff1a\u5206\u914d\u6c7a\u8b70\u7121\u6548\u3001\u7b2c100A\u689d\u8207\u7b2c7A\u90e8\u5206<\/h3>\n<p>\u6fb3\u6d32\u7a05\u52d9\u5c40\u8981\u6c42\u53d7\u8a17\u4eba\u5728\u6bcf\u5e746\u670830\u65e5\u4e4b\u524d\uff08\u5982\u4fe1\u8a17\u5951\u7d04\u898f\u5b9a\u66f4\u65e9\u65e5\u671f\uff0c\u5247\u4ee5\u5951\u7d04\u70ba\u6e96\uff09\u5c31\u7576\u5e74\u4fe1\u8a17\u6536\u5165\u5982\u4f55\u5206\u914d\u4f5c\u51fa\u6c7a\u8b70\u3002\u5982\u679c\u6c7a\u8b70\u9072\u5ef6\u3001\u7121\u6548\uff0c\u6216\u628a\u6536\u5165\u5206\u914d\u7d66\u975e\u53d7\u76ca\u4eba\uff0c\u76f8\u95dc\u6536\u5165\u53ef\u80fd\u6539\u7531\u9ed8\u8a8d\u53d7\u76ca\u4eba\u6216\u53d7\u8a17\u4eba\u7d0d\u7a05\uff0c\u53d7\u8a17\u4eba\u53ef\u80fd\u6309\u6700\u9ad8\u7a05\u7387\u88ab\u5fb5\u7a05\u3002\u5982\u679c\u4fe1\u8a17\u4f5c\u51fa\u4e86\u5bb6\u65cf\u4fe1\u8a17\u9078\u64c7\uff08family trust election\uff09\uff0c\u5411\u5bb6\u65cf\u96c6\u5718\u4ee5\u5916\u5206\u914d\u9084\u53ef\u80fd\u7522\u751f\u5bb6\u65cf\u4fe1\u8a17\u5206\u914d\u7a05\u3002<\/p>\n<p>\u300a1936\u5e74\u6240\u5f97\u7a05\u8a55\u4f30\u6cd5\u300b\u7b2c100A\u689d\u91dd\u5c0d\u7684\u662f\u9019\u6a23\u7684\u5b89\u6392\uff1a\u540d\u7fa9\u4e0a\u7531\u67d0\u4f4d\u53d7\u76ca\u4eba\u53d6\u5f97\u6536\u5165\uff0c\u5be6\u8cea\u4e0a\u537b\u7531\u4ed6\u4eba\u4eab\u53d7\u5229\u76ca\u3002\u9019\u5728\u628a\u6536\u5165\u5206\u914d\u7d66\u6210\u5e74\u5b50\u5973\u3001\u4f46\u6b3e\u9805\u5be6\u969b\u4ea4\u7d66\u7236\u6bcd\u6216\u7531\u7236\u6bcd\u4f7f\u7528\u7684\u60c5\u6cc1\u4e0b\u5c24\u70ba\u76f8\u95dc\u3002\u8a73\u898b<a href=\"\/zh-hant\/\u7b2c100a\u689d\u8207\u5bb6\u65cf\u4fe1\u8a17\u5206\u914d\u7d66\u6210\u5e74\u5b50\u5973\u6fb3\u6d32\u7a05\u52d9\u5c40\u7684\u7acb\/\">\u7b2c100A\u689d\u8207\u5bb6\u65cf\u4fe1\u8a17\u5206\u914d\u7d66\u6210\u5e74\u5b50\u5973<\/a>\u3002<\/p>\n<p>\u7b2c7A\u90e8\u5206\uff08Division 7A\uff09\u898f\u7bc4\u79c1\u4eba\u516c\u53f8\u5229\u6f64\u6d41\u5411\u80a1\u6771\u53ca\u5176\u95dc\u806f\u4eba\u7684\u60c5\u6cc1\u3002\u5bb6\u65cf\u4fe1\u8a17\u5982\u679c\u6709\u516c\u53f8\u53d7\u76ca\u4eba\uff0c\u672a\u652f\u4ed8\u7684\u73fe\u6642\u61c9\u5f97\u6b0a\u76ca\uff08UPE\uff09\u548c\u501f\u6b3e\u90fd\u9700\u8981\u8b39\u614e\u8655\u7406\u30022026\u5e746\u6708\uff0c\u9ad8\u7b49\u6cd5\u9662\u5728<em>Commissioner of Taxation v Bendel<\/em>\u4e00\u6848\u4e2d\u88c1\u5b9a\uff1a\u516c\u53f8\u5c0d\u4fe1\u8a17\u4eab\u6709\u7684\u672a\u652f\u4ed8\u61c9\u5f97\u6b0a\u76ca\uff0c\u672c\u8eab\u4e26\u4e0d\u69cb\u6210\u7b2c7A\u90e8\u5206\u6240\u6307\u7684\u501f\u6b3e\u3002\u7a05\u52d9\u5c40\u96a8\u5f8c\u767c\u4f48\u7684\u88c1\u6c7a\u5f71\u97ff\u8072\u660e\u63a5\u53d7\u9019\u4e00\u7d50\u679c\uff0c\u4f46\u540c\u6642\u6307\u51fa\uff0c\u5176\u4ed6\u689d\u6587\u4ecd\u53ef\u80fd\u9069\u7528\uff0c\u5305\u62ec\u7b2cEA\u5206\u90e8\uff08\u4fe1\u8a17\u518d\u628a\u8cc7\u91d1\u501f\u7d66\u6216\u652f\u4ed8\u7d66\u80a1\u6771\u6216\u5176\u95dc\u806f\u4eba\u6642\u9069\u7528\uff09\u53ca\u7b2c100A\u689d\u3002\u5177\u9ad4\u7d50\u679c\u53d6\u6c7a\u65bc\u4e8b\u5be6\uff0c\u61c9\u5411\u6703\u8a08\u5e2b\u6216\u7a05\u52d9\u9867\u554f\u5c0b\u6c42\u7a05\u52d9\u610f\u898b\u3002<\/p>\n\n<h3>\u4e94\u3001\u53d7\u76ca\u4eba\uff1a\u77e5\u60c5\u6b0a\u3001\u9055\u53cd\u4fe1\u8a17\u8cac\u4efb\u8207\u64a4\u63db\u53d7\u8a17\u4eba<\/h3>\n<p>\u53d7\u76ca\u4eba\uff08\u5305\u62ec\u5168\u6b0a\u59d4\u8a17\u4fe1\u8a17\u7684\u53d7\u76ca\u4eba\uff09\u53ef\u4ee5\u8ffd\u7a76\u53d7\u8a17\u4eba\u7684\u8cac\u4efb\u3002\u53d7\u8a17\u4eba\u5fc5\u9808\u4f9d\u7167\u5951\u7d04\u3001\u672c\u8457\u5584\u610f\u3001\u70ba\u6b63\u7576\u76ee\u7684\u884c\u4e8b\uff0c\u4e26\u771f\u6b63\u8003\u616e\u53d7\u76ca\u4eba\u7684\u5229\u76ca\u3002\u82f1\u570b\u6a1e\u5bc6\u9662\u5728<em>Schmidt v Rosewood Trust Ltd<\/em> [2003] UKPC 26\u4e00\u6848\u4e2d\uff0c\u628a\u53d7\u76ca\u4eba\u67e5\u95b1\u4fe1\u8a17\u6587\u4ef6\u7684\u554f\u984c\u5b9a\u4f4d\u70ba\u6cd5\u9662\u5c0d\u4fe1\u8a17\u7684\u76e3\u7763\u6b0a\u3002\u6fb3\u6d32\u6cd5\u9662\u4ea6\u6709\u53c3\u8003\u9019\u4e00\u601d\u8def\uff0c\u4f46\u505a\u6cd5\u4e0d\u76e1\u76f8\u540c\uff0c\u4fe1\u8a17\u5951\u7d04\u7684\u63aa\u8fad\u4e5f\u6703\u5f71\u97ff\u7d50\u679c\u3002<\/p>\n<p>\u5982\u679c\u53d7\u8a17\u4eba\u79c1\u7528\u4fe1\u8a17\u8cc7\u91d1\u6216\u4e0d\u7576\u504f\u8892\u67d0\u4f4d\u5bb6\u4eba\uff0c\u53d7\u76ca\u4eba\u53ef\u4ee5\u8981\u6c42\u63d0\u4f9b\u8cec\u76ee\u3001\u5c31\u9055\u53cd\u4fe1\u8a17\u8cac\u4efb\u8981\u6c42\u8ce0\u511f\uff0c\u6216\u7533\u8acb\u64a4\u63db\u53d7\u8a17\u4eba\u3002\u6cd5\u9662\u53ef\u4f9d\u64da\u5176\u4e00\u822c\u76e3\u7763\u6b0a\u53ca\u5404\u5dde\u4fe1\u8a17\u6cd5\u64a4\u63db\u53d7\u8a17\u4eba\u3002\u9019\u985e\u7cfe\u7d1b\u5e38\u767c\u751f\u5728\u5144\u5f1f\u59d0\u59b9\u4e4b\u9593\uff0c\u6216\u5728\u4e16\u7236\u6bcd\u8207\u5b50\u5973\u4e4b\u9593\uff0c\u8cbb\u7528\u4e0d\u83f2\u3002\u53ef\u53c3\u95b1<a href=\"\/zh-hant\/\u5144\u5f1f\u59d0\u59b9\u907a\u7522\u7cfe\u7d1b\/\">\u5144\u5f1f\u59d0\u59b9\u907a\u7522\u7cfe\u7d1b<\/a>\u3002<\/p>\n\n<h3>\u516d\u3001\u907a\u7522\u7cfe\u7d1b\u8207\u65b0\u5dde\u201c\u540d\u7fa9\u907a\u7522\u201d<\/h3>\n<p>\u5bb6\u65cf\u4fe1\u8a17\u6301\u6709\u7684\u8cc7\u7522\u4e00\u822c\u4e0d\u5c6c\u65bc\u53bb\u4e16\u8005\u7684\u907a\u7522\uff0c\u4e5f\u4e0d\u53d7\u5176\u907a\u56d1\u652f\u914d\u3002\u4f46\u907a\u56d1\u53ef\u4ee5\u8655\u7406\u7684\uff0c\u5f80\u5f80\u5305\u62ec\u4fe1\u8a17\u6b20\u53bb\u4e16\u8005\u7684\u501f\u6b3e\u8cec\u6236\u3001\u53d7\u8a17\u516c\u53f8\u7684\u80a1\u4efd\uff0c\u4ee5\u53ca\uff08\u5982\u5951\u7d04\u5141\u8a31\uff09\u59d4\u4efb\u4eba\u6216\u4fdd\u8b77\u4eba\u7684\u8077\u4f4d\u3002\u5982\u679c\u9019\u4e9b\u5f9e\u672a\u8a18\u9304\u6216\u898f\u5283\uff0c\u5bb6\u4eba\u5c31\u53ef\u80fd\u70ba\u201c\u7531\u8ab0\u63a7\u5236\u4fe1\u8a17\u201d\u722d\u57f7\u3002\u53ef\u53c3\u95b1<a href=\"\/zh-hant\/\u5bb6\u65cf\u4fe1\u8a17\u59d4\u4efb\u4eba\u8eab\u6545\u5f8c\u8ab0\u63a7\u5236\u4fe1\u8a17\u68b3\u7406\u6574\u500b\u5bb6\u65cf\u96c6\/\">\u5bb6\u65cf\u4fe1\u8a17\u59d4\u4efb\u4eba\u8eab\u6545\u5f8c\uff0c\u8ab0\u63a7\u5236\u4fe1\u8a17<\/a>\u3002<\/p>\n<p>\u5728\u65b0\u5357\u5a01\u723e\u58eb\u5dde\uff0c\u300a2006\u5e74\u7e7c\u627f\u6cd5\u300b\uff08Succession Act 2006 (NSW)\uff09\u5141\u8a31\u6cd5\u9662\u5728\u5bb6\u5ead\u4f9b\u990a\u7533\u8acb\u4e2d\uff0c\u628a\u907a\u7522\u4ee5\u5916\u7684\u8ca1\u7522\u6307\u5b9a\u70ba<strong>\u540d\u7fa9\u907a\u7522<\/strong>\uff08notional estate\uff09\u3002\u9019\u53ef\u80fd\u5305\u62ec\u8f49\u5165\u4fe1\u8a17\u7684\u8ca1\u7522\uff0c\u67d0\u4e9b\u60c5\u6cc1\u4e0b\u751a\u81f3\u5305\u62ec\u672a\u884c\u4f7f\u67d0\u9805\u6b0a\u529b\uff0c\u524d\u63d0\u662f\u4ea4\u6613\u843d\u5728\u6cd5\u5b9a\u671f\u9650\u4e4b\u5167\uff08\u4f8b\u5982\uff0c\u82e5\u610f\u5728\u525d\u596a\u6216\u6e1b\u5c11\u5c0d\u5408\u8cc7\u683c\u4eba\u58eb\u7684\u4f9b\u990a\uff0c\u671f\u9650\u70ba\u53bb\u4e16\u524d\u4e09\u5e74\uff09\u3002\u5176\u4ed6\u5dde\u548c\u9818\u5730\u6c92\u6709\u540c\u7b49\u7684\u540d\u7fa9\u907a\u7522\u88fd\u5ea6\uff0c\u4f46\u7531\u4fe1\u8a17\u63a7\u5236\u7684\u8cc7\u7522\u4ecd\u53ef\u80fd\u6210\u70ba\u5bb6\u5ead\u4f9b\u990a\u7cfe\u7d1b\u7684\u7126\u9ede\u3002\u5982\u9700\u6bd4\u8f03\u4e0d\u540c\u5b89\u6392\uff0c\u53ef\u53c3\u95b1<a href=\"\/zh-hant\/\u907a\u56d1\u4fe1\u8a17\u5bb6\u65cf\u4fe1\u8a17\u9084\u662f\u7c21\u55ae\u907a\u56d1\u907a\u56d1\u4fe1\u8a17\u7684\u512a\u7f3a\u9ede\/\">\u907a\u56d1\u4fe1\u8a17\u3001\u5bb6\u65cf\u4fe1\u8a17\u9084\u662f\u7c21\u55ae\u907a\u56d1\uff1f<\/a><\/p>\n\n<h2>\u4e00\u89bd\u8868\uff1a\u8ab0\u6703\u6311\u6230\u4fe1\u8a17\uff1f<\/h2>\n<table>\n<thead><tr><th>\u6311\u6230\u65b9<\/th><th>\u5e38\u898b\u4e3b\u5f35<\/th><th>\u5c0d\u5176\u6709\u5229\u7684\u201c\u7528\u932f\u201d\u884c\u70ba<\/th><\/tr><\/thead>\n<tbody>\n<tr><td>\u5206\u5c45\u914d\u5076\u6216\u4e8b\u5be6\u4f34\u4fb6<\/td><td>\u4fe1\u8a17\u8cc7\u7522\u5c6c\u65bc\u5c0d\u65b9\u7684\u8ca1\u7522\u6216\u8ca1\u52d9\u8cc7\u6e90<\/td><td>\u79c1\u7528\u4fe1\u8a17\u8cc7\u91d1\uff1b\u5be6\u969b\u7531\u4e00\u4eba\u638c\u63a7<\/td><\/tr>\n<tr><td>\u7834\u7522\u53d7\u8a17\u4eba\u6216\u50b5\u6b0a\u4eba<\/td><td>\u8f49\u5165\u4fe1\u8a17\u7684\u8cc7\u7522\u61c9\u88ab\u8ffd\u56de<\/td><td>\u7121\u5c0d\u50f9\u8f49\u8b93\uff1b\u5728\u50b5\u52d9\u81e8\u8fd1\u6642\u8f49\u8b93<\/td><\/tr>\n<tr><td>\u6fb3\u6d32\u7a05\u52d9\u5c40<\/td><td>\u5206\u914d\u6c7a\u8b70\u7121\u6548\uff1b\u7b2c100A\u689d\uff1b\u7b2c7A\u90e8\u5206\u6216\u7b2cEA\u5206\u90e8<\/td><td>\u6c7a\u8b70\u9072\u5ef6\u6216\u7f3a\u5931\uff1b\u5229\u76ca\u5be6\u969b\u6d41\u5411\u975e\u53d7\u76ca\u4eba<\/td><\/tr>\n<tr><td>\u5176\u4ed6\u53d7\u76ca\u4eba<\/td><td>\u9055\u53cd\u4fe1\u8a17\u8cac\u4efb\uff1b\u64a4\u63db\u53d7\u8a17\u4eba\uff1b\u62ab\u9732\u6587\u4ef6<\/td><td>\u70ba\u79c1\u5229\u4f5c\u6c7a\u5b9a\uff1b\u6c92\u6709\u8a18\u9304\uff1b\u7121\u8996\u5951\u7d04<\/td><\/tr>\n<tr><td>\u53bb\u4e16\u5f8c\u7684\u5bb6\u4eba<\/td><td>\u4fe1\u8a17\u63a7\u5236\u6b0a\uff1b\u501f\u6b3e\u8cec\u6236\uff1b\u65b0\u5dde\u540d\u7fa9\u907a\u7522<\/td><td>\u501f\u6b3e\u7121\u6587\u4ef6\uff1b\u59d4\u4efb\u4eba\u8077\u4f4d\u6c92\u6709\u7e7c\u4efb\u5b89\u6392<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n<h2>\u8de8\u5883\u5bb6\u5ead\u9700\u7279\u5225\u6ce8\u610f\u7684\u554f\u984c<\/h2>\n<p>\u6211\u5011\u670d\u52d9\u7684\u8a31\u591a\u5bb6\u5ead\uff0c\u5176\u53d7\u8a17\u4eba\u3001\u59d4\u4efb\u4eba\u6216\u53d7\u76ca\u4eba\u8eab\u5728\u4e2d\u570b\u5167\u5730\u3001\u9999\u6e2f\u3001\u81fa\u7063\u3001\u65b0\u52a0\u5761\u6216\u99ac\u4f86\u897f\u4e9e\u3002\u8ddd\u96e2\u6703\u8b93\u898f\u7bc4\u7ba1\u7406\u66f4\u56f0\u96e3\uff0c\u7ba1\u7406\u4e0d\u5584\u7684\u5f8c\u679c\u4e5f\u6703\u88ab\u653e\u5927\u3002<\/p>\n<ul>\n<li><strong>\u638c\u63a7\u8005\u8eab\u5728\u6d77\u5916\uff1a<\/strong>\u5982\u679c\u53d7\u8a17\u4eba\u662f\u975e\u5c45\u6c11\uff0c\u6216\u4fe1\u8a17\u7684\u6838\u5fc3\u7ba1\u7406\u548c\u63a7\u5236\u8f49\u79fb\u5230\u6d77\u5916\uff0c\u4fe1\u8a17\u53ef\u80fd\u4e0d\u518d\u662f\u8cc7\u672c\u5229\u5f97\u7a05\u610f\u7fa9\u4e0a\u7684\u5c45\u6c11\u4fe1\u8a17\uff0c\u800c\u9019\u672c\u8eab\u5c31\u662f\u4e00\u500bCGT\u4e8b\u4ef6\u3002\u7531\u6d77\u5916\u7236\u6bcd\u79c1\u4e0b\u4f5c\u6c7a\u5b9a\u3001\u6fb3\u6d32\u53d7\u8a17\u4eba\u672a\u5be6\u969b\u53c3\u8207\uff0c\u4e5f\u6703\u524a\u5f31\u53d7\u8a17\u4eba\u5728\u65e5\u5f8c\u7cfe\u7d1b\u4e2d\u7684\u7acb\u5834\u3002<\/li>\n<li><strong>\u6d77\u5916\u53d7\u76ca\u4eba\uff1a<\/strong>\u5411\u975e\u5c45\u6c11\u53d7\u76ca\u4eba\u5206\u914d\u7684\u7a05\u52d9\u8655\u7406\u4e0d\u540c\uff0c\u53d7\u8a17\u4eba\u53ef\u80fd\u9808\u5c31\u5176\u4efd\u984d\u7d0d\u7a05\u3002\u8a73\u898b<a href=\"\/zh-hant\/\u6fb3\u6d32\u5bb6\u65cf\u4fe1\u8a17\u5206\u914d\u7d66\u975e\u5c45\u6c11\u53d7\u76ca\u4eba\u7a05\u52d9\u898f\u5247\u8207\u4fe1\u8a17\/\">\u6fb3\u6d32\u5bb6\u65cf\u4fe1\u8a17\u5206\u914d\u7d66\u975e\u5c45\u6c11\u53d7\u76ca\u4eba<\/a>\u3002<\/li>\n<li><strong>\u5dde\u653f\u5e9c\u9644\u52a0\u7a05\uff1a<\/strong>\u5982\u679c\u5168\u6b0a\u59d4\u8a17\u4fe1\u8a17\u7684\u6f5b\u5728\u53d7\u76ca\u4eba\u5305\u62ec\u5916\u570b\u4eba\u58eb\uff0c\u8a72\u4fe1\u8a17\u5728\u8cfc\u8cb7\u6216\u6301\u6709\u4f4f\u5b85\u7528\u5730\u6642\uff0c\u53ef\u80fd\u88ab\u8996\u70ba\u5916\u570b\u4fe1\u8a17\u800c\u9808\u7e73\u7d0d\u9644\u52a0\u5370\u82b1\u7a05\u548c\u9644\u52a0\u571f\u5730\u7a05\uff0c\u9664\u975e\u4fe1\u8a17\u5951\u7d04\u6309\u76f8\u95dc\u5dde\u7684\u8981\u6c42\u6392\u9664\u5916\u570b\u53d7\u76ca\u4eba\u3002\u8a73\u898b<a href=\"\/zh-hant\/\u907a\u56d1\u8207\u907a\u56d1\u4fe1\u8a17\u4e2d\u7684\u5916\u570b\u53d7\u76ca\u4eba\u6392\u9664\u689d\u6b3e\u571f\u5730\u7a05\u5370\/\">\u907a\u56d1\u8207\u907a\u56d1\u4fe1\u8a17\u4e2d\u7684\u5916\u570b\u53d7\u76ca\u4eba\u6392\u9664\u689d\u6b3e<\/a>\u3002<\/li>\n<li><strong>\u6d77\u5916\u7a05\u52d9\u898f\u5247\uff1a<\/strong>\u8eab\u70ba\u5176\u4ed6\u570b\u5bb6\u6216\u5730\u5340\u7a05\u52d9\u5c45\u6c11\u7684\u53d7\u76ca\u4eba\uff0c\u53d6\u5f97\u7684\u5206\u914d\u53ef\u80fd\u5728\u7576\u5730\u9808\u7d0d\u7a05\u3002\u8207\u4e2d\u570b\u5167\u5730\u6709\u806f\u7e6b\u7684\u5bb6\u5ead\uff0c\u9084\u61c9\u7559\u610f<a href=\"\/zh-hant\/\u4e2d\u570b\u5883\u5916\u4fe1\u8a17\u500b\u4eba\u6240\u5f97\u7a05\u65b0\u898f\/\">\u4e2d\u570b\u5883\u5916\u4fe1\u8a17\u500b\u4eba\u6240\u5f97\u7a05\u65b0\u898f<\/a>\u3002<\/li>\n<\/ul>\n\n<h2>\u6309\u672c\u4f86\u7528\u9014\u4f7f\u7528\u4fe1\u8a17\uff1a\u5be6\u52d9\u6e05\u55ae<\/h2>\n<ol>\n<li><strong>\u627e\u5230\u4e26\u8b80\u61c2\u4fe1\u8a17\u5951\u7d04\uff1a<\/strong>\u628a\u7c3d\u7f72\u539f\u4ef6\u548c\u6240\u6709\u4fee\u8a02\u6587\u4ef6\u653e\u5728\u4e00\u8d77\uff0c\u78ba\u8a8d\u8ab0\u662f\u53d7\u8a17\u4eba\u3001\u59d4\u4efb\u4eba\u548c\u4fdd\u8b77\u4eba\uff0c\u4ee5\u53ca\u53d7\u8a17\u4eba\u80fd\u505a\u4ec0\u9ebc\u3001\u4e0d\u80fd\u505a\u4ec0\u9ebc\u3002<\/li>\n<li><strong>\u5b9a\u671f\u6aa2\u8996\u5951\u7d04\uff1a<\/strong>\u6838\u5c0d\u4fe1\u8a17\u7d42\u6b62\u65e5\uff08vesting 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href=\"\/zh-hant\/\u5bb6\u65cf\u4fe1\u8a17\u80fd\u4fdd\u8b77\u8cc7\u7522\u514d\u53d7\u50b5\u6b0a\u4eba\u8ffd\u8a0e\u55ce\u6fb3\u6d32\u7834\u7522\u6cd5\/\">\u5bb6\u65cf\u4fe1\u8a17\u80fd\u4fdd\u8b77\u8cc7\u7522\u514d\u53d7\u50b5\u6b0a\u4eba\u8ffd\u8a0e\u55ce\uff1f\u6fb3\u6d32\u7834\u7522\u6cd5\u7684\u9650\u5236<\/a><\/li><li><a href=\"\/zh-hant\/\u6fb3\u6d32\u96e2\u5a5a\u6642\u5bb6\u65cf\u4fe1\u8a17\u600e\u9ebc\u5206kennonvspry\u8207\u4fe1\u8a17\u63a7\u5236\u6b0a\/\">\u6fb3\u6d32\u96e2\u5a5a\u6642\u5bb6\u65cf\u4fe1\u8a17\u600e\u9ebc\u5206\uff1fKennon v Spry\u8207\u4fe1\u8a17\u63a7\u5236\u6b0a<\/a><\/li><li><a href=\"\/zh-hant\/\u5275\u59cb\u4eba\u63a7\u5236\u6b0a\u904e\u5927\u7684\u4fe1\u8a17\u8207\u57fa\u91d1\u6703\u8de8\u5883\u5bb6\u5ead\u7684\u96b1\u60a3\/\">\u5275\u59cb\u4eba\u63a7\u5236\u6b0a\u904e\u5927\u7684\u4fe1\u8a17\u8207\u57fa\u91d1\u6703\uff1a\u8de8\u5883\u5bb6\u5ead\u7684\u96b1\u60a3<\/a><\/li><\/ul>\n<p><em>\u8521\u6176\u5049\u5f8b\u5e2b\u4e8b\u52d9\u6240\u70ba\u5bb6\u5ead\u3001\u907a\u56d1\u57f7\u884c\u4eba\u3001\u53d7\u8a17\u4eba\u53ca\u5176\u5c08\u696d\u9867\u554f\uff0c\u5c31\u6fb3\u6d32\u53ca\u8de8\u5883\u7684\u907a\u7522\u898f\u5283\u3001\u907a\u7522\u7ba1\u7406\u548c\u907a\u7522\u7cfe\u7d1b\u63d0\u4f9b\u6cd5\u5f8b\u670d\u52d9\u3002\u5982\u9700\u5b89\u6392\u4fdd\u5bc6\u8aee\u8a62\uff0c\u8acb\u81f4\u96fb\u58a8\u723e\u672c\u8fa6\u516c\u5ba4 +61 3 9602 3988\uff0c\u6216\u901a\u904e\u4e0b\u65b9\u8868\u683c<a href=\"#ct-enquiry\">\u63d0\u4ea4\u8aee\u8a62<\/a>\u3002\u6211\u5011\u53ef\u4f7f\u7528\u666e\u901a\u8a71\u3001\u7cb5\u8a9e\u53ca\u82f1\u8a9e\u63d0\u4f9b\u670d\u52d9\u3002<\/em><\/p>\n<p class=\"ct-byline\"><em><a href=\"\/zh-hant\/%E8%94%A1%E6%99%BA%E5%8B%B3%E5%BE%8B%E5%B8%AB%E5%8F%8A%E8%AA%BF%E8%A7%A3%E5%93%A1\/\">\u8521\u667a\u52f3<\/a>\uff0c\u5f8b\u5e2b\u53ca\u8abf\u89e3\u54e1\uff0c\u8521\u6176\u5049\u5f8b\u5e2b\u4e8b\u52d9\u6240\uff08\u58a8\u723e\u672c\uff09\u3002\u672c\u6587\u50c5\u4f9b\u4e00\u822c\u53c3\u8003\uff0c\u4e0d\u69cb\u6210\u6cd5\u5f8b\u6216\u7a05\u52d9\u610f\u898b\u3002<\/em><\/p>\n<\/div>\n\n\n<div id=\"ct-enquiry\" class=\"ct-eq\" data-no-translation>\r\n<style>.ct-eq{background:#f4f1ea;border:1px solid #e3ddd0;border-radius:10px;padding:22px 24px;margin:32px 0;font-size:16px;line-height:1.6}.ct-eq h2,.ct-eq h3{margin:0 0 6px}.ct-eq p{margin:0 0 12px}.ct-eq form{display:grid;grid-template-columns:1fr 1fr;gap:12px}.ct-eq 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