{"id":27281,"date":"2025-06-15T10:54:30","date_gmt":"2025-06-15T10:54:30","guid":{"rendered":"https:\/\/amesgroup.com.au\/?p=27281"},"modified":"2025-06-15T10:55:42","modified_gmt":"2025-06-15T10:55:42","slug":"mastering-your-australian-tax-return-abn-and-tfn-a-guide-for-students-entrepreneurs","status":"publish","type":"post","link":"https:\/\/amesgroup.com.au\/ar\/mastering-your-australian-tax-return-abn-and-tfn-a-guide-for-students-entrepreneurs\/","title":{"rendered":"\u0625\u062a\u0642\u0627\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a (ABN \u0648TFN): \u062f\u0644\u064a\u0644 \u0644\u0644\u0637\u0644\u0627\u0628 \u0648\u0631\u0648\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644"},"content":{"rendered":"<p data-sourcepos=\"7:1-7:411\">\u0642\u062f \u064a\u0643\u0648\u0646 \u0648\u0642\u062a \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627 \u0645\u064f\u0631\u0647\u0642\u064b\u0627\u060c \u0633\u0648\u0627\u0621\u064b \u0643\u0646\u062a \u062a\u064f\u062d\u0627\u0648\u0644 \u0627\u0644\u062a\u0648\u0641\u064a\u0642 \u0628\u064a\u0646 \u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629 \u0623\u0648 \u062a\u064f\u0646\u0634\u0626 \u0625\u0645\u0628\u0631\u0627\u0637\u0648\u0631\u064a\u0629 \u0623\u0639\u0645\u0627\u0644 \u0646\u0627\u0634\u0626\u0629. \u0644\u0643\u0646 \u0641\u0647\u0645 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0643 \u0648\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u064f\u062d\u062a\u0645\u0644\u0629 \u064a\u064f\u0645\u0643\u0646 \u0623\u0646 \u064a\u064f\u0648\u0641\u0631 \u0639\u0644\u064a\u0643 \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0644\u0645\u0627\u0644. \u0641\u064a Amesgroup\u060c \u0646\u064f\u0642\u062f\u0645 \u0644\u0643 \u0634\u0631\u062d\u064b\u0627 \u0645\u064f\u0628\u0633\u0637\u064b\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0644\u0644\u0637\u0644\u0627\u0628 \u0648\u0631\u0648\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0648\u0646\u064f\u0633\u0627\u0639\u062f\u0643 \u0641\u064a \u0641\u0647\u0645 \u0639\u0627\u0644\u0645 \u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0645\u0644\u0641\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 (TFNs) \u0648\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0629 (ABNs) \u0648\u0645\u0627 \u0628\u064a\u0646\u0647\u0645\u0627.<\/p>\n<h3 data-sourcepos=\"9:1-9:54\">\u0631\u0642\u0645 \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u064a (TFN)\u060c \u0623\u0648 \u0631\u0642\u0645 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a (ABN)\u060c \u0623\u0648 \u0643\u0644\u064a\u0647\u0645\u0627\u061f \u0641\u0647\u0645 \u0647\u0648\u064a\u062a\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/h3>\n<p data-sourcepos=\"11:1-11:89\">\u0642\u0628\u0644 \u0627\u0644\u062e\u0648\u0636 \u0641\u064a \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a\u060c \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0641\u0647\u0645 \u0647\u0648\u064a\u062a\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627:<\/p>\n<ul data-sourcepos=\"13:1-15:0\">\n<li data-sourcepos=\"13:1-13:227\"><strong>\u0631\u0642\u0645 \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u064a (TFN):<\/strong> \u0647\u0630\u0627 \u0647\u0648 \u0631\u0642\u0645 \u062a\u0639\u0631\u064a\u0641\u0643 \u0627\u0644\u0634\u062e\u0635\u064a \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a. \u0625\u0630\u0627 \u0643\u0646\u062a \u0645\u0648\u0638\u0641\u064b\u0627 (\u062d\u062a\u0649 \u0644\u0648 \u0643\u0627\u0646 \u062f\u0648\u0627\u0645\u064b\u0627 \u062c\u0632\u0626\u064a\u064b\u0627 \u0623\u0648 \u0645\u0624\u0642\u062a\u064b\u0627) \u0623\u0648 \u062a\u0627\u062c\u0631\u064b\u0627 \u0641\u0631\u062f\u064a\u064b\u0627\u060c \u0641\u0633\u062a\u0633\u062a\u062e\u062f\u0645 \u0631\u0642\u0645\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u062e\u0635\u064a.<\/li>\n<li data-sourcepos=\"14:1-15:0\"><strong>\u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a (ABN):<\/strong> \u064a\u064f\u0639\u0631\u0651\u0641 \u0631\u0642\u0645 ABN \u0646\u0634\u0627\u0637\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649. \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0639\u0645\u0644 \u0643\u062a\u0627\u062c\u0631 \u0641\u0631\u062f\u064a\u060c \u0641\u0633\u062a\u0633\u062a\u062e\u062f\u0645 \u0631\u0642\u0645 TFN \u0627\u0644\u062e\u0627\u0635 \u0628\u0643 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0648\u0644\u0643\u0646\u0643 \u0633\u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0631\u0642\u0645 ABN \u0644\u0644\u0641\u0648\u0627\u062a\u064a\u0631\u060c \u0648\u062a\u0633\u062c\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a (\u0625\u0646 \u0648\u064f\u062c\u062f)\u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0634\u0631\u0627\u0643\u0627\u062a \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a\u0629 \u0625\u0644\u0649 \u0631\u0642\u0645 ABN \u0648TFN \u0645\u0646\u0641\u0635\u0644\u064a\u0646 \u0644\u0643\u0644 \u0645\u0646\u0647\u0627.<\/li>\n<\/ul>\n<p data-sourcepos=\"16:1-16:157\"><strong>\u0627\u0644\u0646\u0642\u0637\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629:<\/strong> \u0644\u0627 \u064a\u064f\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0631\u0642\u0645 ABN \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0631\u0642\u0645 TFN\u060c \u0623\u0648 \u0627\u0644\u0639\u0643\u0633. \u064a\u062e\u062f\u0645 \u0643\u0644\u0627 \u0627\u0644\u0631\u0642\u0645\u064a\u0646 \u0623\u063a\u0631\u0627\u0636\u064b\u0627 \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\u0644\u0643\u0646 \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u0639\u0645\u0644\u0627\u0646 \u0645\u0639\u064b\u0627\u060c \u062e\u0627\u0635\u0629\u064b \u0644\u0644\u062a\u062c\u0627\u0631 \u0627\u0644\u0623\u0641\u0631\u0627\u062f.<\/p>\n<h3 data-sourcepos=\"18:1-18:58\">\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0637\u0644\u0627\u0628: \u0627\u062c\u0639\u0644 \u062f\u0631\u0627\u0633\u062a\u0643 \u0623\u0643\u062b\u0631 \u0630\u0643\u0627\u0621\u064b<\/h3>\n<p data-sourcepos=\"20:1-20:364\">\u0643\u0637\u0627\u0644\u0628\u060c \u0642\u062f \u062a\u064f\u0641\u0627\u062c\u0623 \u0628\u0645\u0627 \u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0647. \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0630\u0647\u0628\u064a\u0629 \u0644\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0647\u064a \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0646\u0641\u0642\u0627\u062a <strong>\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0628\u0643\u0633\u0628 \u062f\u062e\u0644\u0643<\/strong>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0637\u0644\u0627\u0628\u060c \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u0639\u0646\u064a \u0647\u0630\u0627 &quot;\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0630\u0627\u062a\u064a&quot; \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643 <em>\u062d\u0627\u0636\u0650\u0631<\/em> \u0648\u0638\u064a\u0641\u0629\u060c \u0623\u0648 \u0645\u0646 \u0627\u0644\u0645\u0631\u062c\u062d \u0623\u0646 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a <em>\u062d\u0627\u0636\u0650\u0631<\/em> \u062a\u0648\u0638\u064a\u0641.<\/p>\n<p data-sourcepos=\"22:1-22:72\"><strong>\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0637\u0644\u0627\u0628\u064a\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 (\u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0648\u0638\u064a\u0641\u062a\u0643 \u0627\u0644\u062d\u0627\u0644\u064a\u0629):<\/strong><\/p>\n<ul data-sourcepos=\"24:1-39:0\">\n<li data-sourcepos=\"24:1-33:102\"><strong>\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0630\u0627\u062a\u064a:<\/strong>\n<ul data-sourcepos=\"25:5-33:102\">\n<li data-sourcepos=\"25:5-25:64\"><strong>\u0631\u0633\u0648\u0645 \u0627\u0644\u062f\u0648\u0631\u0629\/\u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong> (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0633\u062f\u0627\u062f HECS\/HELP).<\/li>\n<li data-sourcepos=\"26:5-26:55\"><strong>\u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0631\u0633\u064a\u0629\u060c \u0648\u0627\u0644\u0642\u0631\u0637\u0627\u0633\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/strong><\/li>\n<li data-sourcepos=\"27:5-27:51\"><strong>\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0637\u0644\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u0641\u0642 \u0648\u0627\u0644\u0627\u062a\u062d\u0627\u062f\u0627\u062a.<\/strong><\/li>\n<li data-sourcepos=\"28:5-28:151\"><strong>\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a:<\/strong> \u0641\u0643\u0631 \u0641\u064a \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631 \u0627\u0644\u0645\u062d\u0645\u0648\u0644\u0629\u060c \u0648\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631\u060c \u0648\u0627\u0644\u0637\u0627\u0628\u0639\u0627\u062a\u060c \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0644\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u0631\u062a\u0628\u0637 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0628\u0639\u0645\u0644\u0643.<\/li>\n<li data-sourcepos=\"29:5-29:78\"><strong>\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a:<\/strong> \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u062a\u0639\u0644\u064a\u0645\u0643 \u0627\u0644\u0630\u0627\u062a\u064a.<\/li>\n<li data-sourcepos=\"30:5-30:89\"><strong>\u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0642\u062a\u0631\u0636\u0629<\/strong> \u0644\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0630\u0627\u062a\u064a \u0623\u0648 \u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629.<\/li>\n<li data-sourcepos=\"31:5-31:148\"><strong>\u062a\u0643\u0627\u0644\u064a\u0641 \u062a\u0634\u063a\u064a\u0644 \u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0646\u0632\u0644\u064a\u0629:<\/strong> \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0627\u0644\u062a\u062f\u0641\u0626\u0629 \u0648\u0627\u0644\u062a\u0628\u0631\u064a\u062f \u0648\u0627\u0644\u0625\u0636\u0627\u0621\u0629 \u0644\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u062e\u0635\u064a\u0635\u064b\u0627 \u0644\u0644\u062f\u0631\u0627\u0633\u0629.<\/li>\n<li data-sourcepos=\"32:5-32:251\"><strong>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0633\u0641\u0631:<\/strong> \u0645\u0646 \u0648\u0625\u0644\u0649 \u0645\u0643\u0627\u0646 \u062a\u0639\u0644\u064a\u0645\u0643 <em>\u0644\u0648<\/em> \u0625\u0630\u0627 \u0643\u0627\u0646 \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u062a\u062f\u0631\u064a\u0628 \u0623\u0648 \u0645\u0624\u062a\u0645\u0631 \u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0639\u0645\u0644\u060c \u0623\u0648 \u0625\u0630\u0627 \u0643\u0646\u062a \u0645\u0633\u0627\u0641\u0631\u064b\u0627 \u0628\u064a\u0646 \u0648\u0638\u064a\u0641\u062a\u064a\u0646. (\u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0633\u0641\u0631 \u0627\u0644\u0639\u0627\u062f\u064a \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0632\u0644 \u0648\u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0642\u0627\u0628\u0644\u0627\u064b \u0644\u0644\u062e\u0635\u0645).<\/li>\n<li data-sourcepos=\"33:5-33:102\"><strong>\u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0648\u0627\u0644\u0648\u062c\u0628\u0627\u062a:<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646 \u062a\u0639\u0644\u064a\u0645\u0643 \u0627\u0644\u0630\u0627\u062a\u064a \u064a\u062a\u0637\u0644\u0628 \u0645\u0646\u0643 \u0627\u0644\u0628\u0642\u0627\u0621 \u0628\u0639\u064a\u062f\u064b\u0627 \u0639\u0646 \u0627\u0644\u0645\u0646\u0632\u0644 \u0637\u0648\u0627\u0644 \u0627\u0644\u0644\u064a\u0644.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"34:1-39:0\"><strong>\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0639\u0645\u0644 (\u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0639\u0645\u0644 \u0623\u064a\u0636\u064b\u0627):<\/strong>\n<ul data-sourcepos=\"35:5-39:0\">\n<li data-sourcepos=\"35:5-35:40\"><strong>\u0627\u0644\u0632\u064a \u0627\u0644\u0631\u0633\u0645\u064a:<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u062f\u064a\u0647\u0645 \u0634\u0639\u0627\u0631.<\/li>\n<li data-sourcepos=\"36:5-36:49\"><strong>\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a:<\/strong> \u062a\u0633\u062a\u062e\u062f\u0645 \u0644\u0639\u0645\u0644\u0643.<\/li>\n<li data-sourcepos=\"37:5-37:52\"><strong>\u0627\u0644\u0639\u0636\u0648\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/strong><\/li>\n<li data-sourcepos=\"38:5-39:0\"><strong>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0633\u064a\u0627\u0631\u0629:<\/strong> \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0633\u062a\u062e\u062f\u0645 \u0633\u064a\u0627\u0631\u062a\u0643 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0639\u0645\u0644 (\u0645\u062b\u0644 \u0627\u0644\u062a\u0646\u0642\u0644 \u0628\u064a\u0646 \u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0639\u0645\u0644\u060c \u0623\u0648 \u0644\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0631\u062a\u0628\u0637 \u0628\u0639\u0645\u0644\u0643 \u0645\u0628\u0627\u0634\u0631\u0629\u064b)\u060c \u0641\u0627\u062d\u062a\u0641\u0638 \u0628\u0633\u062c\u0644\u0651 \u0623\u0648 \u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0633\u0646\u062a\u0627\u062a \u0644\u0643\u0644 \u0643\u064a\u0644\u0648\u0645\u062a\u0631.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-sourcepos=\"40:1-40:316\"><strong>\u0645\u0644\u0627\u062d\u0638\u0629 \u0647\u0627\u0645\u0629 \u0644\u0644\u0637\u0644\u0627\u0628:<\/strong> \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u062f\u0631\u0633 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0648\u0638\u064a\u0641\u0629 \u062c\u062f\u064a\u062f\u0629 \u0623\u0648 \u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0628\u0627\u0644\u0643\u0627\u0645\u0644\u060c \u0641\u0625\u0646 \u0646\u0641\u0642\u0627\u062a \u062f\u0631\u0627\u0633\u062a\u0643 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 <em>\u0644\u0627<\/em> \u0625\u0630\u0627 \u0643\u0646\u062a\u064e \u062a\u062d\u0645\u0644 \u062a\u0623\u0634\u064a\u0631\u0629 \u0637\u0627\u0644\u0628\u060c \u0641\u0642\u062f \u064a\u0643\u0648\u0646 \u0645\u0646 \u0627\u0644\u0635\u0639\u0628 \u0639\u0644\u064a\u0643\u064e \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u0643\u062a\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a (ATO) \u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0630\u0627\u062a\u064a. \u0627\u062d\u062a\u0641\u0638 \u062f\u0627\u0626\u0645\u064b\u0627 \u0628\u0633\u062c\u0644\u0627\u062a \u0648\u0625\u064a\u0635\u0627\u0644\u0627\u062a \u0648\u0627\u0636\u062d\u0629!<\/p>\n<h3 data-sourcepos=\"42:1-42:66\">\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0631\u0648\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644: \u062f\u0639\u0645 \u0646\u0645\u0648 \u0623\u0639\u0645\u0627\u0644\u0643<\/h3>\n<p data-sourcepos=\"44:1-44:204\">\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0631\u0648\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0648\u062e\u0627\u0635\u0629\u064b \u0627\u0644\u062a\u062c\u0627\u0631 \u0627\u0644\u0623\u0641\u0631\u0627\u062f\u060c \u064a\u064f\u0639\u062f\u0651 \u062a\u0639\u0638\u064a\u0645 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0623\u0645\u0631\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0644\u062e\u0641\u0636 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u0648\u062a\u064f\u0637\u0628\u0651\u0642 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0639\u0627\u0645\u0629: \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0645\u0631\u062a\u0628\u0637\u0629 \u0627\u0631\u062a\u0628\u0627\u0637\u064b\u0627 \u0645\u0628\u0627\u0634\u0631\u064b\u0627 \u0628\u062f\u062e\u0644 \u0639\u0645\u0644\u0643.<\/p>\n<p data-sourcepos=\"46:1-46:67\"><strong>\u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 (\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0644\u0644\u062a\u062c\u0627\u0631 \u0627\u0644\u0641\u0631\u062f\u064a\u064a\u0646):<\/strong><\/p>\n<ul data-sourcepos=\"48:1-77:0\">\n<li data-sourcepos=\"48:1-60:112\"><strong>\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629:<\/strong>\n<ul data-sourcepos=\"49:5-60:112\">\n<li data-sourcepos=\"49:5-49:41\"><strong>\u0627\u0644\u0644\u0648\u0627\u0632\u0645 \u0627\u0644\u0645\u0643\u062a\u0628\u064a\u0629 \u0648\u0627\u0644\u0642\u0631\u0637\u0627\u0633\u064a\u0629.<\/strong><\/li>\n<li data-sourcepos=\"50:5-50:74\"><strong>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0627\u0646\u062a\u0631\u0646\u062a \u0648\u0627\u0644\u0647\u0627\u062a\u0641:<\/strong> \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0645\u0646 \u0641\u0648\u0627\u062a\u064a\u0631\u0643.<\/li>\n<li data-sourcepos=\"51:5-51:42\"><strong>\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0642.<\/strong><\/li>\n<li data-sourcepos=\"52:5-52:87\"><strong>\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/strong> (\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0627\u0644\u0645\u0647\u0646\u064a\u060c \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629).<\/li>\n<li data-sourcepos=\"53:5-53:53\"><strong>\u0627\u0644\u0639\u0636\u0648\u064a\u0627\u062a \u0648\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/strong><\/li>\n<li data-sourcepos=\"54:5-54:94\"><strong>\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629:<\/strong> \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u0643\u0628\u062f\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u0634\u0648\u0631\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0645\u0627 \u0625\u0644\u0649 \u0630\u0644\u0643.<\/li>\n<li data-sourcepos=\"55:5-55:66\"><strong>\u0631\u0633\u0648\u0645 \u0648\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0628\u0646\u0643<\/strong> \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0645\u0644\u0643.<\/li>\n<li data-sourcepos=\"56:5-56:55\"><strong>\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0623\u0648 \u0627\u0644\u062a\u0623\u062c\u064a\u0631<\/strong> \u0644\u0644\u0623\u0645\u0627\u0643\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/li>\n<li data-sourcepos=\"57:5-57:53\"><strong>\u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0648\u0627\u0644\u0635\u064a\u0627\u0646\u0629<\/strong> \u0645\u0646 \u0623\u0635\u0648\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644.<\/li>\n<li data-sourcepos=\"58:5-58:65\"><strong>\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629<\/strong> \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646.<\/li>\n<li data-sourcepos=\"59:5-59:62\"><strong>\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0648\u0645\u0629:<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u063a\u064a\u0631 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0635\u064a\u0644 \u0641\u0639\u0644\u064a\u064b\u0627.<\/li>\n<li data-sourcepos=\"60:5-60:112\"><strong>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u062f\u0645\u0627:<\/strong> \u0644\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u062b\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0623\u0648 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0623\u0648 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u062f\u0645\u064b\u0627 \u0644\u0645\u062f\u0629 \u062a\u0635\u0644 \u0625\u0644\u0649 12 \u0634\u0647\u0631\u064b\u0627.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"61:1-63:95\"><strong>\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a (\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643):<\/strong>\n<ul data-sourcepos=\"62:5-63:95\">\n<li data-sourcepos=\"62:5-62:322\"><strong>\u0634\u0637\u0628 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0641\u0648\u0631\u064a:<\/strong> \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 (\u0627\u0644\u062a\u064a \u064a\u0642\u0644 \u0625\u062c\u0645\u0627\u0644\u064a \u0645\u0628\u064a\u0639\u0627\u062a\u0647\u0627 \u0639\u0646 $10 \u0645\u0644\u064a\u0648\u0646)\u060c \u064a\u0645\u0643\u0646\u0643 \u062e\u0635\u0645 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0624\u0647\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0644 \u062a\u0643\u0644\u0641\u062a\u0647\u0627 \u0639\u0646 $20,000 \u0641\u0648\u0631\u064b\u0627 (\u0631\u0627\u062c\u0639 \u062d\u062f\u0648\u062f ATO \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0623\u0646\u0647\u0627 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u063a\u064a\u064a\u0631). \u064a\u0646\u0637\u0628\u0642 \u0647\u0630\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u064f\u062e\u062f\u0645\u062a \u0623\u0648 \u062b\u064f\u0628\u0651\u062a\u062a \u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<li data-sourcepos=\"63:5-63:95\">\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0623\u0643\u062b\u0631 \u062a\u0643\u0644\u0641\u0629\u060c \u0641\u0633\u0648\u0641 \u062a\u0637\u0627\u0644\u0628 \u0639\u0645\u0648\u0645\u064b\u0627 \u0628\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0639\u0644\u0649 \u0645\u062f\u0627\u0631 \u0639\u0645\u0631\u0647\u0627 \u0627\u0644\u0641\u0639\u0644\u064a.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"64:1-69:106\"><strong>\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0645\u0646 \u0627\u0644\u0645\u0646\u0632\u0644:<\/strong> \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u062f\u064a\u0631 \u0639\u0645\u0644\u0643 \u0645\u0646 \u0627\u0644\u0645\u0646\u0632\u0644\u060c \u0641\u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u062c\u0632\u0621 \u0645\u0646:\n<ul data-sourcepos=\"65:5-69:106\">\n<li data-sourcepos=\"65:5-65:36\"><strong>\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0627\u0644\u063a\u0627\u0632.<\/strong><\/li>\n<li data-sourcepos=\"66:5-66:30\"><strong>\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0627\u0644\u0645\u0646\u0632\u0644\u064a.<\/strong><\/li>\n<li data-sourcepos=\"67:5-67:75\"><strong>\u0625\u0647\u0644\u0627\u0643 \u0623\u062b\u0627\u062b \u0648\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0645\u0643\u0627\u062a\u0628<\/strong> \u062a\u0633\u062a\u062e\u062f\u0645 \u0644\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/li>\n<li data-sourcepos=\"68:5-68:139\"><strong>\u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0623\u0648 \u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0631\u0647\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a:<\/strong> \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u0648\u0644\u0643\u0646 \u0643\u0646 \u0639\u0644\u0649 \u062f\u0631\u0627\u064a\u0629 \u0628\u0627\u0644\u062a\u0623\u062b\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0643\u0627\u0633\u0628 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 (CGT) \u0639\u0646\u062f \u0628\u064a\u0639 \u0645\u0646\u0632\u0644\u0643.<\/li>\n<li data-sourcepos=\"69:5-69:106\">\u064a\u0645\u0643\u0646\u0643 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u062b\u0627\u0628\u062a \u0623\u0648 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u062d\u0633\u0627\u0628 \u0647\u0630\u0647 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"70:1-72:147\"><strong>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a \u0627\u0644\u0622\u0644\u064a\u0629:<\/strong> \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0631\u0643\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0639\u0645\u0644\u0643:\n<ul data-sourcepos=\"71:5-72:147\">\n<li data-sourcepos=\"71:5-71:71\"><strong>\u0627\u0644\u0648\u0642\u0648\u062f \u0648\u0627\u0644\u0632\u064a\u062a \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0648\u0627\u0644\u0635\u064a\u0627\u0646\u0629 \u0648\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646.<\/strong><\/li>\n<li data-sourcepos=\"72:5-72:147\">\u064a\u0645\u0643\u0646\u0643 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u064a\u0642\u0629 \u0633\u062c\u0644 \u0627\u0644\u0633\u0641\u0631 (\u062a\u062a\u0628\u0639 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0634\u062e\u0635\u064a \u0644\u0645\u062f\u0629 12 \u0623\u0633\u0628\u0648\u0639\u064b\u0627) \u0623\u0648 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0633\u0646\u062a\u0627\u062a \u0644\u0643\u0644 \u0643\u064a\u0644\u0648\u0645\u062a\u0631 (\u062d\u062a\u0649 5000 \u0643\u064a\u0644\u0648\u0645\u062a\u0631 \u0641\u064a \u0627\u0644\u0633\u0646\u0629).<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"73:1-75:72\"><strong>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0633\u0641\u0631 \u0644\u0644\u0639\u0645\u0644:<\/strong>\n<ul data-sourcepos=\"74:5-75:72\">\n<li data-sourcepos=\"74:5-74:52\"><strong>\u0623\u0633\u0639\u0627\u0631 \u062a\u0630\u0627\u0643\u0631 \u0627\u0644\u0637\u064a\u0631\u0627\u0646 \u0648\u0627\u0644\u0642\u0637\u0627\u0631 \u0648\u0627\u0644\u062a\u0631\u0627\u0645 \u0648\u0627\u0644\u062d\u0627\u0641\u0644\u0627\u062a \u0623\u0648 \u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u062c\u0631\u0629.<\/strong><\/li>\n<li data-sourcepos=\"75:5-75:72\"><strong>\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0648\u0627\u0644\u0648\u062c\u0628\u0627\u062a<\/strong> \u0644\u0644\u0633\u0641\u0631 \u0628\u063a\u0631\u0636 \u0627\u0644\u0639\u0645\u0644 \u0644\u0645\u062f\u0629 \u0644\u064a\u0644\u0629 \u0648\u0627\u062d\u062f\u0629.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"76:1-77:0\"><strong>\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a:<\/strong> \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062d\u0636\u0648\u0631 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0623\u0648 \u0648\u0631\u0634 \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u0627\u0644\u0645\u0624\u062a\u0645\u0631\u0627\u062a \u0623\u0648 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0644\u0642 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0639\u0645\u0644\u0643.<\/li>\n<\/ul>\n<p data-sourcepos=\"78:1-78:27\"><strong>\u062d\u0641\u0638 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0647\u0648 \u0627\u0644\u0645\u0644\u0643!<\/strong><\/p>\n<p data-sourcepos=\"80:1-80:152\">\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0637\u0644\u0627\u0628 \u0648\u0631\u0648\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u064a\u064f\u0639\u062f\u0651 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0628\u062f\u0642\u0629 \u0623\u0645\u0631\u064b\u0627 \u0644\u0627 \u063a\u0646\u0649 \u0639\u0646\u0647. \u062a\u0634\u062a\u0631\u0637 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0629 (ATO) \u0625\u062b\u0628\u0627\u062a\u064b\u0627 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u064f\u0637\u0627\u0644\u0628 \u0628\u0647\u0627. \u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ul data-sourcepos=\"82:1-86:0\">\n<li data-sourcepos=\"82:1-82:47\"><strong>\u0627\u0644\u0625\u064a\u0635\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631:<\/strong> \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a.<\/li>\n<li data-sourcepos=\"83:1-83:44\"><strong>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629:<\/strong> \u0625\u0638\u0647\u0627\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a.<\/li>\n<li data-sourcepos=\"84:1-84:52\"><strong>\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0633\u062c\u0644\u0627\u062a:<\/strong> \u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0631\u0629 \u0623\u0648 \u0644\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0643\u062a\u0628\u064a \u0627\u0644\u0645\u0646\u0632\u0644\u064a.<\/li>\n<li data-sourcepos=\"85:1-86:0\"><strong>\u062a\u0641\u0627\u0635\u064a\u0644 \u062d\u0648\u0644 \u0643\u064a\u0641\u064a\u0629 \u0627\u0631\u062a\u0628\u0627\u0637 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0628\u0623\u0646\u0634\u0637\u062a\u0643 \u0627\u0644\u0645\u062f\u0631\u0629 \u0644\u0644\u062f\u062e\u0644.<\/strong><\/li>\n<\/ul>\n<p data-sourcepos=\"87:1-87:119\">\u0641\u0643\u0631 \u0641\u064a \u0631\u0642\u0645\u0646\u0629 \u0633\u062c\u0644\u0627\u062a\u0643 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u062a\u0642\u0627\u0637 \u0635\u0648\u0631 \u0644\u0644\u0625\u064a\u0635\u0627\u0644\u0627\u062a \u0623\u0648 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u0639\u0645\u0644\u064a\u0629.<\/p>\n<p data-sourcepos=\"89:1-89:25\"><strong>\u0647\u0644 \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0627\u0621\u061f<\/strong><\/p>\n<p data-sourcepos=\"91:1-91:335\">\u0642\u062f \u062a\u0643\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0639\u0642\u062f\u0629\u060c \u0648\u0644\u0643\u0644 \u0641\u0631\u062f \u0648\u0636\u0639 \u0641\u0631\u064a\u062f. \u0645\u0639 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u064a\u0642\u062f\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0627\u0645\u0629\u060c \u064a\u064f\u0646\u0635\u062d \u062f\u0627\u0626\u0645\u064b\u0627 \u0628\u0637\u0644\u0628 \u0645\u0634\u0648\u0631\u0629 \u0634\u062e\u0635\u064a\u0629. \u0641\u064a Amesgroup\u060c \u064a\u0645\u0643\u0646 \u0644\u0641\u0631\u064a\u0642\u0646\u0627 \u0627\u0644\u062e\u0628\u064a\u0631 \u0645\u0633\u0627\u0639\u062f\u062a\u0643 \u0641\u064a \u0641\u0647\u0645 \u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u0644\u0643 \u062a\u062d\u0642\u064a\u0642 \u0623\u0642\u0635\u0649 \u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062e\u0635\u0648\u0645\u0627\u062a\u0643 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0643.<\/p>\n<p data-sourcepos=\"93:1-93:112\"><strong>\u0627\u062a\u0635\u0644 \u0628\u0640 Amesgroup \u0627\u0644\u064a\u0648\u0645 \u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062c\u0639\u0644 \u0625\u0642\u0631\u0627\u0631\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062a\u0627\u0644\u064a \u0633\u0644\u0633\u064b\u0627 \u0648\u0646\u0627\u062c\u062d\u064b\u0627!<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Tax time in Australia can feel daunting, whether you&#8217;re juggling textbooks or building a burgeoning business empire. But understanding your obligations and potential deductions can save you significant time and money. At Amesgroup, we&#8217;re here to demystify the process for students and entrepreneurs, navigating the world of Tax File Numbers (TFNs), Australian Business Numbers (ABNs), [&hellip;]<\/p>","protected":false},"author":1,"featured_media":27232,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","content-type":"","footnotes":""},"categories":[44],"tags":[],"class_list":["post-27281","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"_links":{"self":[{"href":"https:\/\/amesgroup.com.au\/ar\/wp-json\/wp\/v2\/posts\/27281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amesgroup.com.au\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amesgroup.com.au\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amesgroup.com.au\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/amesgroup.com.au\/ar\/wp-json\/wp\/v2\/comments?post=27281"}],"version-history":[{"count":1,"href":"https:\/\/amesgroup.com.au\/ar\/wp-json\/wp\/v2\/posts\/27281\/revisions"}],"predecessor-version":[{"id":27282,"href":"https:\/\/amesgroup.com.au\/ar\/wp-json\/wp\/v2\/posts\/27281\/revisions\/27282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amesgroup.com.au\/ar\/wp-json\/wp\/v2\/media\/27232"}],"wp:attachment":[{"href":"https:\/\/amesgroup.com.au\/ar\/wp-json\/wp\/v2\/media?parent=27281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amesgroup.com.au\/ar\/wp-json\/wp\/v2\/categories?post=27281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amesgroup.com.au\/ar\/wp-json\/wp\/v2\/tags?post=27281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}