{"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\/hi\/mastering-your-australian-tax-return-abn-and-tfn-a-guide-for-students-entrepreneurs\/","title":{"rendered":"\u0905\u092a\u0928\u0947 \u0911\u0938\u094d\u091f\u094d\u0930\u0947\u0932\u093f\u092f\u093e\u0908 \u091f\u0948\u0915\u094d\u0938 \u0930\u093f\u091f\u0930\u094d\u0928 (\u090f\u092c\u0940\u090f\u0928 \u0914\u0930 \u091f\u0940\u090f\u092b\u090f\u0928) \u092e\u0947\u0902 \u092e\u0939\u093e\u0930\u0924 \u0939\u093e\u0938\u093f\u0932 \u0915\u0930\u0928\u093e: \u091b\u093e\u0924\u094d\u0930\u094b\u0902 \u0914\u0930 \u0909\u0926\u094d\u092f\u092e\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0917\u093e\u0907\u0921"},"content":{"rendered":"<p data-sourcepos=\"7:1-7:411\">\u0911\u0938\u094d\u091f\u094d\u0930\u0947\u0932\u093f\u092f\u093e \u092e\u0947\u0902 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u0938\u092e\u092f \u0915\u0920\u093f\u0928 \u0932\u0917 \u0938\u0915\u0924\u093e \u0939\u0948, \u091a\u093e\u0939\u0947 \u0906\u092a \u092a\u093e\u0920\u094d\u092f\u092a\u0941\u0938\u094d\u0924\u0915\u094b\u0902 \u0915\u094b \u0938\u0902\u092d\u093e\u0932 \u0930\u0939\u0947 \u0939\u094b\u0902 \u092f\u093e \u090f\u0915 \u092c\u0922\u093c\u0924\u0947 \u0939\u0941\u090f \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0938\u093e\u092e\u094d\u0930\u093e\u091c\u094d\u092f \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0930 \u0930\u0939\u0947 \u0939\u094b\u0902\u0964 \u0932\u0947\u0915\u093f\u0928 \u0905\u092a\u0928\u0947 \u0926\u093e\u092f\u093f\u0924\u094d\u0935\u094b\u0902 \u0914\u0930 \u0938\u0902\u092d\u093e\u0935\u093f\u0924 \u0915\u091f\u094c\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0938\u092e\u091d\u0928\u093e \u0906\u092a\u0915\u094b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0938\u092e\u092f \u0914\u0930 \u092a\u0948\u0938\u093e \u092c\u091a\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u090f\u092e\u094d\u0938\u0917\u094d\u0930\u0941\u092a \u092e\u0947\u0902, \u0939\u092e \u091b\u093e\u0924\u094d\u0930\u094b\u0902 \u0914\u0930 \u0909\u0926\u094d\u092f\u092e\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u094b \u0938\u0930\u0932 \u092c\u0928\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092f\u0939\u093e\u0901 \u0939\u0948\u0902, \u091f\u0948\u0915\u094d\u0938 \u092b\u093e\u0907\u0932 \u0928\u0902\u092c\u0930 (TFNs), \u0911\u0938\u094d\u091f\u094d\u0930\u0947\u0932\u093f\u092f\u093e\u0908 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0938\u0902\u0916\u094d\u092f\u093e (ABNs), \u0914\u0930 \u092c\u0940\u091a \u0915\u0940 \u0939\u0930 \u091a\u0940\u091c\u093c \u0915\u0940 \u0926\u0941\u0928\u093f\u092f\u093e \u092e\u0947\u0902 \u0928\u0947\u0935\u093f\u0917\u0947\u091f \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<h3 data-sourcepos=\"9:1-9:54\">TFN, ABN \u092f\u093e \u0926\u094b\u0928\u094b\u0902? \u0905\u092a\u0928\u0940 \u0915\u0930 \u092a\u0939\u091a\u093e\u0928 \u0915\u094b \u0938\u092e\u091d\u0928\u093e<\/h3>\n<p data-sourcepos=\"11:1-11:89\">\u0915\u091f\u094c\u0924\u0940 \u092e\u0947\u0902 \u0909\u0924\u0930\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947, \u0911\u0938\u094d\u091f\u094d\u0930\u0947\u0932\u093f\u092f\u093e \u092e\u0947\u0902 \u0905\u092a\u0928\u0940 \u0915\u0930 \u092a\u0939\u091a\u093e\u0928 \u0915\u094b \u0938\u092e\u091d\u0928\u093e \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948:<\/p>\n<ul data-sourcepos=\"13:1-15:0\">\n<li data-sourcepos=\"13:1-13:227\"><strong>\u0915\u0930 \u092b\u093c\u093e\u0907\u0932 \u0938\u0902\u0916\u094d\u092f\u093e (TFN):<\/strong> \u092f\u0939 \u0911\u0938\u094d\u091f\u094d\u0930\u0947\u0932\u093f\u092f\u093e\u0908 \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u092a\u0939\u091a\u093e\u0928 \u0938\u0902\u0916\u094d\u092f\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u0906\u092a \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u0940 \u0939\u0948\u0902 (\u092f\u0939\u093e\u0902 \u0924\u0915 \u0915\u093f \u0905\u0902\u0936\u0915\u093e\u0932\u093f\u0915 \u092f\u093e \u0906\u0915\u0938\u094d\u092e\u093f\u0915) \u092f\u093e \u090f\u0915\u0932 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0939\u0948\u0902, \u0924\u094b \u0906\u092a \u0905\u092a\u0928\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0906\u092f\u0915\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u0932\u093f\u090f \u0905\u092a\u0928\u0947 TFN \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0947\u0902\u0917\u0947\u0964<\/li>\n<li data-sourcepos=\"14:1-15:0\"><strong>\u0911\u0938\u094d\u091f\u094d\u0930\u0947\u0932\u093f\u092f\u093e\u0908 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0938\u0902\u0916\u094d\u092f\u093e (\u090f\u092c\u0940\u090f\u0928):<\/strong> ABN \u0906\u092a\u0915\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u094b \u0938\u0930\u0915\u093e\u0930 \u0914\u0930 \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092a\u0939\u091a\u093e\u0928 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u0906\u092a \u090f\u0915\u0932 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u093e\u092e \u0915\u0930 \u0930\u0939\u0947 \u0939\u0948\u0902, \u0924\u094b \u0906\u092a \u0906\u092f\u0915\u0930 \u0915\u0947 \u0932\u093f\u090f \u0905\u092a\u0928\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 TFN \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0947\u0902\u0917\u0947, \u0932\u0947\u0915\u093f\u0928 \u0906\u092a\u0915\u094b \u091a\u093e\u0932\u093e\u0928, GST \u092a\u0902\u091c\u0940\u0915\u0930\u0923 (\u092f\u0926\u093f \u0932\u093e\u0917\u0942 \u0939\u094b) \u0914\u0930 \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0947 \u0932\u093f\u090f ABN \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0917\u0940\u0964 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902, \u0938\u093e\u091d\u0947\u0926\u093e\u0930\u0940 \u0914\u0930 \u091f\u094d\u0930\u0938\u094d\u091f\u094b\u0902 \u0915\u094b \u0906\u092e \u0924\u094c\u0930 \u092a\u0930 \u0905\u092a\u0928\u0947 \u0905\u0932\u0917 ABN \u0914\u0930 TFN \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0917\u0940\u0964<\/li>\n<\/ul>\n<p data-sourcepos=\"16:1-16:157\"><strong>\u0915\u0941\u0902\u091c\u0940 \u0932\u0947 \u091c\u093e\u090f\u0902:<\/strong> \u0906\u092a TFN \u0915\u0940 \u091c\u0917\u0939 ABN \u092f\u093e \u0907\u0938\u0915\u0947 \u0935\u093f\u092a\u0930\u0940\u0924 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0947\u0964 \u0935\u0947 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f\u094b\u0902 \u0915\u0940 \u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u0905\u0915\u094d\u0938\u0930 \u090f\u0915 \u0938\u093e\u0925 \u0915\u093e\u092e \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0916\u093e\u0938\u0915\u0930 \u090f\u0915\u0932 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f\u0964<\/p>\n<h3 data-sourcepos=\"18:1-18:58\">\u091b\u093e\u0924\u094d\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930 \u0915\u091f\u094c\u0924\u0940: \u0906\u092a\u0915\u0940 \u092a\u0922\u093c\u093e\u0908 \u0915\u094b \u092c\u0947\u0939\u0924\u0930 \u092c\u0928\u093e\u0928\u093e<\/h3>\n<p data-sourcepos=\"20:1-20:364\">\u090f\u0915 \u091b\u093e\u0924\u094d\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902, \u0906\u092a \u092f\u0939 \u091c\u093e\u0928\u0915\u0930 \u0906\u0936\u094d\u091a\u0930\u094d\u092f\u091a\u0915\u093f\u0924 \u0939\u094b \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0906\u092a \u0915\u094d\u092f\u093e \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0915\u091f\u094c\u0924\u0940 \u0915\u0947 \u0932\u093f\u090f \u0938\u0941\u0928\u0939\u0930\u093e \u0928\u093f\u092f\u092e \u092f\u0939 \u0939\u0948 \u0915\u093f \u0935\u094d\u092f\u092f \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 <strong>\u0938\u0940\u0927\u0947 \u0906\u092a\u0915\u0940 \u0906\u092f \u0905\u0930\u094d\u091c\u093f\u0924 \u0915\u0930\u0928\u0947 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924<\/strong>\u091b\u093e\u0924\u094d\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f, \u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0905\u0915\u094d\u0938\u0930 &quot;\u0938\u094d\u0935-\u0936\u093f\u0915\u094d\u0937\u093e \u0935\u094d\u092f\u092f&quot; \u0939\u094b\u0924\u093e \u0939\u0948 \u091c\u094b \u0938\u0940\u0927\u0947 \u0906\u092a\u0915\u0947 \u0915\u094c\u0936\u0932 \u092f\u093e \u091c\u094d\u091e\u093e\u0928 \u092e\u0947\u0902 \u0938\u0941\u0927\u093e\u0930 \u0915\u0930\u0924\u093e \u0939\u0948 <em>\u092e\u094c\u091c\u0942\u0926\u093e<\/em> \u0928\u094c\u0915\u0930\u0940 \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f \u0939\u094b\u0917\u0940 \u092f\u093e \u0906\u092a\u0915\u0940 \u0906\u092f \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f \u0939\u094b\u0928\u0947 \u0915\u0940 \u0938\u0902\u092d\u093e\u0935\u0928\u093e \u0939\u0948 <em>\u092e\u094c\u091c\u0942\u0926\u093e<\/em> \u0930\u094b\u091c\u093c\u0917\u093e\u0930\u0964<\/p>\n<p data-sourcepos=\"22:1-22:72\"><strong>\u0938\u093e\u092e\u093e\u0928\u094d\u092f \u091b\u093e\u0924\u094d\u0930 \u0915\u091f\u094c\u0924\u093f\u092f\u093e\u0901 (\u091c\u092c \u0906\u092a\u0915\u0940 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0928\u094c\u0915\u0930\u0940 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u094b\u0902):<\/strong><\/p>\n<ul data-sourcepos=\"24:1-39:0\">\n<li data-sourcepos=\"24:1-33:102\"><strong>\u0938\u094d\u0935-\u0936\u093f\u0915\u094d\u0937\u093e \u0935\u094d\u092f\u092f:<\/strong>\n<ul data-sourcepos=\"25:5-33:102\">\n<li data-sourcepos=\"25:5-25:64\"><strong>\u092a\u093e\u0920\u094d\u092f\u0915\u094d\u0930\u092e\/\u091f\u094d\u092f\u0942\u0936\u0928 \u0936\u0941\u0932\u094d\u0915:<\/strong> (\u090f\u091a\u0908\u0938\u0940\u090f\u0938\/\u090f\u091a\u0908\u090f\u0932\u092a\u0940 \u092a\u0941\u0928\u0930\u094d\u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u094b \u091b\u094b\u0921\u093c\u0915\u0930)\u0964<\/li>\n<li data-sourcepos=\"26:5-26:55\"><strong>\u092a\u093e\u0920\u094d\u092f \u092a\u0941\u0938\u094d\u0924\u0915\u0947\u0902, \u0938\u094d\u091f\u0947\u0936\u0928\u0930\u0940, \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092a\u0924\u094d\u0930\u093f\u0915\u093e\u090f\u0901\u0964<\/strong><\/li>\n<li data-sourcepos=\"27:5-27:51\"><strong>\u091b\u093e\u0924\u094d\u0930 \u0938\u0947\u0935\u093e, \u0938\u0941\u0935\u093f\u0927\u093e \u0914\u0930 \u0938\u0902\u0918 \u0936\u0941\u0932\u094d\u0915\u0964<\/strong><\/li>\n<li data-sourcepos=\"28:5-28:151\"><strong>\u0909\u092a\u0915\u0930\u0923 \u092e\u0942\u0932\u094d\u092f\u0939\u094d\u0930\u093e\u0938 \u0914\u0930 \u092e\u0930\u092e\u094d\u092e\u0924:<\/strong> \u0932\u0948\u092a\u091f\u0949\u092a, \u0915\u0902\u092a\u094d\u092f\u0942\u091f\u0930, \u092a\u094d\u0930\u093f\u0902\u091f\u0930 \u0914\u0930 \u0905\u0928\u094d\u092f \u0909\u092a\u0915\u0930\u0923\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0938\u094b\u091a\u0947\u0902 \u091c\u093f\u0928\u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0906\u092a \u0905\u092a\u0928\u0947 \u0905\u0927\u094d\u092f\u092f\u0928 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u091c\u094b \u0938\u0940\u0927\u0947 \u0906\u092a\u0915\u0947 \u0915\u093e\u092e \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0902\u0964<\/li>\n<li data-sourcepos=\"29:5-29:78\"><strong>\u0907\u0902\u091f\u0930\u0928\u0947\u091f \u092c\u093f\u0932:<\/strong> \u0935\u0939 \u092d\u093e\u0917 \u091c\u094b \u0938\u0940\u0927\u0947 \u0906\u092a\u0915\u0940 \u0938\u094d\u0935-\u0936\u093f\u0915\u094d\u0937\u093e \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0964<\/li>\n<li data-sourcepos=\"30:5-30:89\"><strong>\u0909\u0927\u093e\u0930 \u0932\u0940 \u0917\u0908 \u0927\u0928\u0930\u093e\u0936\u093f \u092a\u0930 \u092c\u094d\u092f\u093e\u091c<\/strong> \u0938\u094d\u0935-\u0936\u093f\u0915\u094d\u0937\u093e \u0915\u0947 \u0932\u093f\u090f \u092f\u093e \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0909\u092a\u0915\u0930\u0923 \u0916\u0930\u0940\u0926\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u0964<\/li>\n<li data-sourcepos=\"31:5-31:148\"><strong>\u0917\u0943\u0939 \u0905\u0927\u094d\u092f\u092f\u0928 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u0947 \u0932\u093f\u090f \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0935\u094d\u092f\u092f:<\/strong> \u0905\u0927\u094d\u092f\u092f\u0928 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u092e\u0930\u0947 \u0915\u0947 \u0932\u093f\u090f \u092c\u093f\u091c\u0932\u0940, \u0939\u0940\u091f\u093f\u0902\u0917, \u0915\u0942\u0932\u093f\u0902\u0917 \u0914\u0930 \u092a\u094d\u0930\u0915\u093e\u0936 \u0915\u093e \u090f\u0915 \u0939\u093f\u0938\u094d\u0938\u093e\u0964<\/li>\n<li data-sourcepos=\"32:5-32:251\"><strong>\u092f\u093e\u0924\u094d\u0930\u093e \u0935\u094d\u092f\u092f:<\/strong> \u0905\u092a\u0928\u0947 \u0936\u093f\u0915\u094d\u0937\u0923 \u0938\u094d\u0925\u0932 \u0924\u0915 \u0914\u0930 \u0935\u0939\u093e\u0902 \u0938\u0947 <em>\u0905\u0917\u0930<\/em> \u092f\u0939 \u0915\u093e\u0930\u094d\u092f-\u0938\u0902\u092c\u0902\u0927\u0940 \u092a\u094d\u0930\u0936\u093f\u0915\u094d\u0937\u0923 \u092f\u093e \u0938\u092e\u094d\u092e\u0947\u0932\u0928 \u0915\u093e \u0939\u093f\u0938\u094d\u0938\u093e \u0939\u0948, \u092f\u093e \u092f\u0926\u093f \u0906\u092a \u0926\u094b \u0928\u094c\u0915\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u092f\u093e\u0924\u094d\u0930\u093e \u0915\u0930 \u0930\u0939\u0947 \u0939\u0948\u0902\u0964 (\u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0905\u0927\u094d\u092f\u092f\u0928 \u0915\u0947 \u0932\u093f\u090f \u0918\u0930 \u0914\u0930 \u0935\u093f\u0936\u094d\u0935\u0935\u093f\u0926\u094d\u092f\u093e\u0932\u092f \u0915\u0947 \u092c\u0940\u091a \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u092f\u093e\u0924\u094d\u0930\u093e \u0906\u092e \u0924\u094c\u0930 \u092a\u0930 \u0915\u091f\u094c\u0924\u0940 \u092f\u094b\u0917\u094d\u092f \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u0940 \u0939\u0948)\u0964<\/li>\n<li data-sourcepos=\"33:5-33:102\"><strong>\u0906\u0935\u093e\u0938 \u090f\u0935\u0902 \u092d\u094b\u091c\u0928:<\/strong> \u092f\u0926\u093f \u0906\u092a\u0915\u0940 \u0938\u094d\u0935-\u0936\u093f\u0915\u094d\u0937\u093e \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u094b \u0930\u093e\u0924 \u092d\u0930 \u0918\u0930 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0930\u0939\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"34:1-39:0\"><strong>\u0915\u093e\u0930\u094d\u092f-\u0938\u0902\u092c\u0902\u0927\u0940 \u0935\u094d\u092f\u092f (\u092f\u0926\u093f \u0906\u092a \u0915\u093e\u0930\u094d\u092f\u0930\u0924 \u092d\u0940 \u0939\u0948\u0902):<\/strong>\n<ul data-sourcepos=\"35:5-39:0\">\n<li data-sourcepos=\"35:5-35:40\"><strong>\u0935\u0930\u094d\u0926\u0940:<\/strong> \u0905\u0917\u0930 \u0909\u0928\u0915\u0947 \u092a\u093e\u0938 \u0915\u094b\u0908 \u0932\u094b\u0917\u094b \u0939\u0948.<\/li>\n<li data-sourcepos=\"36:5-36:49\"><strong>\u0914\u091c\u093c\u093e\u0930 \u0914\u0930 \u0909\u092a\u0915\u0930\u0923:<\/strong> \u0906\u092a\u0915\u0947 \u0915\u093e\u092e \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948.<\/li>\n<li data-sourcepos=\"37:5-37:52\"><strong>\u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0938\u0926\u0938\u094d\u092f\u0924\u093e \u092f\u093e \u0905\u0902\u0936\u0926\u093e\u0928.<\/strong><\/li>\n<li data-sourcepos=\"38:5-39:0\"><strong>\u0915\u093e\u0930 \u0935\u094d\u092f\u092f:<\/strong> \u092f\u0926\u093f \u0906\u092a \u0905\u092a\u0928\u0940 \u0915\u093e\u0930 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093e\u0930\u094d\u092f \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 (\u091c\u0948\u0938\u0947, \u0928\u094c\u0915\u0930\u0940 \u0938\u094d\u0925\u0932\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u092f\u093e\u0924\u094d\u0930\u093e \u0915\u0930\u0928\u093e, \u092f\u093e \u0938\u0940\u0927\u0947 \u0906\u092a\u0915\u0947 \u0915\u093e\u092e \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092a\u094d\u0930\u0936\u093f\u0915\u094d\u0937\u0923 \u0915\u0947 \u0932\u093f\u090f \u091c\u093e\u0928\u093e) \u0924\u094b \u090f\u0915 \u0932\u0949\u0917\u092c\u0941\u0915 \u0930\u0916\u0947\u0902 \u092f\u093e \u0938\u0947\u0902\u091f \u092a\u094d\u0930\u0924\u093f \u0915\u093f\u0932\u094b\u092e\u0940\u091f\u0930 \u092a\u0926\u094d\u0927\u0924\u093f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0947\u0902\u0964<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-sourcepos=\"40:1-40:316\"><strong>\u091b\u093e\u0924\u094d\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0928\u094b\u091f:<\/strong> \u092f\u0926\u093f \u0906\u092a \u0928\u0908 \u0928\u094c\u0915\u0930\u0940 \u092a\u093e\u0928\u0947 \u092f\u093e \u0909\u0926\u094d\u092f\u094b\u0917 \u0915\u094b \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u092c\u0926\u0932\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0927\u094d\u092f\u092f\u0928 \u0915\u0930 \u0930\u0939\u0947 \u0939\u0948\u0902, \u0924\u094b \u0906\u092e \u0924\u094c\u0930 \u092a\u0930, \u0906\u092a\u0915\u0947 \u0905\u0927\u094d\u092f\u092f\u0928 \u0915\u093e \u0916\u0930\u094d\u091a \u0939\u094b\u0924\u093e \u0939\u0948 <em>\u0928\u0939\u0940\u0902<\/em> \u0915\u091f\u094c\u0924\u0940 \u092f\u094b\u0917\u094d\u092f\u0964 \u0938\u093e\u0925 \u0939\u0940, \u092f\u0926\u093f \u0906\u092a \u091b\u093e\u0924\u094d\u0930 \u0935\u0940\u091c\u093c\u093e \u092a\u0930 \u0939\u0948\u0902, \u0924\u094b \u0938\u094d\u0935-\u0936\u093f\u0915\u094d\u0937\u093e \u0915\u091f\u094c\u0924\u0940 \u0915\u0947 \u0932\u093f\u090f ATO \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u0913\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u093e \u0905\u0927\u093f\u0915 \u091a\u0941\u0928\u094c\u0924\u0940\u092a\u0942\u0930\u094d\u0923 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0939\u092e\u0947\u0936\u093e \u0938\u094d\u092a\u0937\u094d\u091f \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0914\u0930 \u0930\u0938\u0940\u0926\u0947\u0902 \u0930\u0916\u0947\u0902!<\/p>\n<h3 data-sourcepos=\"42:1-42:66\">\u0909\u0926\u094d\u092f\u092e\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930 \u0915\u091f\u094c\u0924\u0940: \u0906\u092a\u0915\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0935\u0943\u0926\u094d\u0927\u093f \u0915\u094b \u092c\u0922\u093c\u093e\u0935\u093e \u0926\u0947\u0928\u093e<\/h3>\n<p data-sourcepos=\"44:1-44:204\">\u0909\u0926\u094d\u092f\u092e\u093f\u092f\u094b\u0902, \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u090f\u0915\u0932 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f, \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092f \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u091f\u094c\u0924\u0940 \u0915\u094b \u0905\u0927\u093f\u0915\u0924\u092e \u0915\u0930\u0928\u093e \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948\u0964 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0928\u093f\u092f\u092e \u0905\u092d\u0940 \u092d\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948: \u0935\u094d\u092f\u092f \u0938\u0940\u0927\u0947 \u0906\u092a\u0915\u0940 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0906\u092f \u0905\u0930\u094d\u091c\u093f\u0924 \u0915\u0930\u0928\u0947 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n<p data-sourcepos=\"46:1-46:67\"><strong>\u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0909\u0926\u094d\u092f\u092e\u0936\u0940\u0932\u0924\u093e \u0915\u091f\u094c\u0924\u093f\u092f\u093e\u0901 (\u090f\u0915\u0932 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0938\u0939\u093f\u0924):<\/strong><\/p>\n<ul data-sourcepos=\"48:1-77:0\">\n<li data-sourcepos=\"48:1-60:112\"><strong>\u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0916\u0930\u094d\u091a:<\/strong>\n<ul data-sourcepos=\"49:5-60:112\">\n<li data-sourcepos=\"49:5-49:41\"><strong>\u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \u0938\u093e\u092e\u0917\u094d\u0930\u0940 \u090f\u0935\u0902 \u0938\u094d\u091f\u0947\u0936\u0928\u0930\u0940\u0964<\/strong><\/li>\n<li data-sourcepos=\"50:5-50:74\"><strong>\u0907\u0902\u091f\u0930\u0928\u0947\u091f \u0914\u0930 \u092b\u094b\u0928 \u0935\u094d\u092f\u092f:<\/strong> \u0906\u092a\u0915\u0947 \u092c\u093f\u0932\u094b\u0902 \u0915\u093e \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092d\u093e\u0917\u0964<\/li>\n<li data-sourcepos=\"51:5-51:42\"><strong>\u0935\u093f\u091c\u094d\u091e\u093e\u092a\u0928 \u0914\u0930 \u0935\u093f\u092a\u0923\u0928 \u0932\u093e\u0917\u0924.<\/strong><\/li>\n<li data-sourcepos=\"52:5-52:87\"><strong>\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092c\u0940\u092e\u093e \u092a\u094d\u0930\u0940\u092e\u093f\u092f\u092e<\/strong> (\u0909\u0926\u093e\u0939\u0930\u0923\u093e\u0930\u094d\u0925, \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f, \u0938\u093e\u0930\u094d\u0935\u091c\u0928\u093f\u0915 \u0926\u093e\u092f\u093f\u0924\u094d\u0935)\u0964<\/li>\n<li data-sourcepos=\"53:5-53:53\"><strong>\u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0938\u0926\u0938\u094d\u092f\u0924\u093e\u090f\u0901 \u0914\u0930 \u0905\u0902\u0936\u0926\u093e\u0928.<\/strong><\/li>\n<li data-sourcepos=\"54:5-54:94\"><strong>\u0915\u093e\u0928\u0942\u0928\u0940 \u0914\u0930 \u0932\u0947\u0916\u093e \u0936\u0941\u0932\u094d\u0915:<\/strong> \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0938\u0932\u093e\u0939, \u0915\u0930 \u0924\u0948\u092f\u093e\u0930\u0940 \u0906\u0926\u093f \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u090f \u0917\u090f \u0916\u0930\u094d\u091a\u0964<\/li>\n<li data-sourcepos=\"55:5-55:66\"><strong>\u092c\u0948\u0902\u0915 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u092a\u094d\u0930\u092d\u093e\u0930<\/strong> \u0906\u092a\u0915\u0947 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0916\u093e\u0924\u094b\u0902 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924.<\/li>\n<li data-sourcepos=\"56:5-56:55\"><strong>\u0915\u093f\u0930\u093e\u092f\u093e \u092f\u093e \u0932\u0940\u091c\u093c \u092d\u0941\u0917\u0924\u093e\u0928<\/strong> \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092a\u0930\u093f\u0938\u0930 \u0915\u0947 \u0932\u093f\u090f\u0964<\/li>\n<li data-sourcepos=\"57:5-57:53\"><strong>\u092e\u0930\u092e\u094d\u092e\u0924 \u0914\u0930 \u0930\u0916\u0930\u0916\u093e\u0935<\/strong> \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u093e\u0964<\/li>\n<li data-sourcepos=\"58:5-58:65\"><strong>\u0935\u0947\u0924\u0928, \u092e\u091c\u0926\u0942\u0930\u0940 \u0914\u0930 \u0938\u0941\u092a\u0930 \u0905\u0902\u0936\u0926\u093e\u0928<\/strong> \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f.<\/li>\n<li data-sourcepos=\"59:5-59:62\"><strong>\u092c\u0941\u0930\u093e \u090b\u0923:<\/strong> \u092f\u0926\u093f \u0915\u094b\u0908 \u091a\u093e\u0932\u093e\u0928 \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902 \u0935\u0938\u0942\u0932\u0940 \u092f\u094b\u0917\u094d\u092f \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/li>\n<li data-sourcepos=\"60:5-60:112\"><strong>\u092a\u094d\u0930\u0940\u092a\u0947\u0921 \u0916\u0930\u094d\u091a\u0947:<\/strong> \u0915\u093f\u0930\u093e\u092f\u093e, \u092c\u0940\u092e\u093e \u092f\u093e \u0938\u0926\u0938\u094d\u092f\u0924\u093e \u091c\u0948\u0938\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f 12 \u092e\u0939\u0940\u0928\u0947 \u0924\u0915 \u0915\u093e \u0905\u0917\u094d\u0930\u093f\u092e \u092d\u0941\u0917\u0924\u093e\u0928\u0964<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"61:1-63:95\"><strong>\u0914\u091c\u093c\u093e\u0930 \u0914\u0930 \u0909\u092a\u0915\u0930\u0923 (\u092e\u0942\u0932\u094d\u092f\u0939\u094d\u0930\u093e\u0938 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901):<\/strong>\n<ul data-sourcepos=\"62:5-63:95\">\n<li data-sourcepos=\"62:5-62:322\"><strong>\u0924\u0924\u094d\u0915\u093e\u0932 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092c\u091f\u094d\u091f\u0947 \u0916\u093e\u0924\u0947 \u092e\u0947\u0902 \u0921\u093e\u0932\u0928\u093e:<\/strong> \u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 (\u0915\u0941\u0932 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 $10 \u092e\u093f\u0932\u093f\u092f\u0928 \u0938\u0947 \u0915\u092e) \u0915\u0947 \u0932\u093f\u090f, \u0906\u092a $20,000 \u0938\u0947 \u0915\u092e \u0932\u093e\u0917\u0924 \u0935\u093e\u0932\u0940 \u092a\u093e\u0924\u094d\u0930 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0940 \u092a\u0942\u0930\u0940 \u0932\u093e\u0917\u0924 \u0924\u0941\u0930\u0902\u0924 \u0918\u091f\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 (\u0935\u0930\u094d\u0924\u092e\u093e\u0928 ATO \u0938\u0940\u092e\u093e \u0915\u0940 \u091c\u093e\u0901\u091a \u0915\u0930\u0947\u0902 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092f\u0947 \u092c\u0926\u0932 \u0938\u0915\u0924\u0940 \u0939\u0948\u0902)\u0964 \u092f\u0939 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092a\u0939\u0932\u0940 \u092c\u093e\u0930 \u0909\u092a\u092f\u094b\u0917 \u0915\u0940 \u0917\u0908 \u092f\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0924\u0948\u092f\u093e\u0930 \u0938\u094d\u0925\u093e\u092a\u093f\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n<li data-sourcepos=\"63:5-63:95\">\u0905\u0927\u093f\u0915 \u092e\u0939\u0902\u0917\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f, \u0906\u092a \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 \u0909\u0928\u0915\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u091c\u0940\u0935\u0928 \u092a\u0930 \u092e\u0942\u0932\u094d\u092f\u0939\u094d\u0930\u093e\u0938 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0947\u0902\u0917\u0947\u0964<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"64:1-69:106\"><strong>\u0917\u0943\u0939-\u0906\u0927\u093e\u0930\u093f\u0924 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0935\u094d\u092f\u092f:<\/strong> \u092f\u0926\u093f \u0906\u092a \u0905\u092a\u0928\u093e \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0918\u0930 \u0938\u0947 \u091a\u0932\u093e\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0906\u092a \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0915\u093e \u090f\u0915 \u0939\u093f\u0938\u094d\u0938\u093e \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902:\n<ul data-sourcepos=\"65:5-69:106\">\n<li data-sourcepos=\"65:5-65:36\"><strong>\u092c\u093f\u091c\u0932\u0940 \u0914\u0930 \u0917\u0948\u0938 \u092c\u093f\u0932.<\/strong><\/li>\n<li data-sourcepos=\"66:5-66:30\"><strong>\u0918\u0930\u0947\u0932\u0942 \u0907\u0902\u091f\u0930\u0928\u0947\u091f \u0932\u093e\u0917\u0924.<\/strong><\/li>\n<li data-sourcepos=\"67:5-67:75\"><strong>\u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \u092b\u0930\u094d\u0928\u0940\u091a\u0930 \u0914\u0930 \u0909\u092a\u0915\u0930\u0923\u094b\u0902 \u092a\u0930 \u092e\u0942\u0932\u094d\u092f\u0939\u094d\u0930\u093e\u0938<\/strong> \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948.<\/li>\n<li data-sourcepos=\"68:5-68:139\"><strong>\u0915\u093f\u0930\u093e\u092f\u093e \u092f\u093e \u092c\u0902\u0927\u0915 \u092c\u094d\u092f\u093e\u091c:<\/strong> \u0915\u0941\u091b \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902, \u091c\u092c \u0906\u092a \u0905\u092a\u0928\u093e \u0918\u0930 \u092c\u0947\u091a\u0924\u0947 \u0939\u0948\u0902 \u0924\u094b \u0938\u0902\u092d\u093e\u0935\u093f\u0924 \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0932\u093e\u092d \u0915\u0930 (CGT) \u0915\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u094b\u0902 \u0915\u0947 \u092a\u094d\u0930\u0924\u093f \u0938\u091a\u0947\u0924 \u0930\u0939\u0947\u0902\u0964<\/li>\n<li data-sourcepos=\"69:5-69:106\">\u0907\u0928 \u0915\u091f\u094c\u0924\u093f\u092f\u094b\u0902 \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0906\u092a \u092f\u093e \u0924\u094b \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0926\u0930 \u0935\u093f\u0927\u093f \u092f\u093e \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0932\u093e\u0917\u0924 \u0935\u093f\u0927\u093f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"70:1-72:147\"><strong>\u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928 \u0935\u094d\u092f\u092f:<\/strong> \u0906\u092a\u0915\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u092a\u094d\u0930\u092f\u0941\u0915\u094d\u0924 \u0935\u093e\u0939\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f:\n<ul data-sourcepos=\"71:5-72:147\">\n<li data-sourcepos=\"71:5-71:71\"><strong>\u0908\u0902\u0927\u0928, \u0924\u0947\u0932, \u092e\u0930\u092e\u094d\u092e\u0924, \u0930\u0916\u0930\u0916\u093e\u0935, \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0914\u0930 \u092c\u0940\u092e\u093e\u0964<\/strong><\/li>\n<li data-sourcepos=\"72:5-72:147\">\u0906\u092a \u0932\u0949\u0917\u092c\u0941\u0915 \u0935\u093f\u0927\u093f (12 \u0938\u092a\u094d\u0924\u093e\u0939 \u0924\u0915 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092c\u0928\u093e\u092e \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0909\u092a\u092f\u094b\u0917 \u092a\u0930 \u0928\u091c\u093c\u0930 \u0930\u0916\u0928\u093e) \u092f\u093e \u0938\u0947\u0902\u091f \u092a\u094d\u0930\u0924\u093f \u0915\u093f\u0932\u094b\u092e\u0940\u091f\u0930 \u0935\u093f\u0927\u093f (\u092a\u094d\u0930\u0924\u093f \u0935\u0930\u094d\u0937 5,000 \u0915\u093f\u092e\u0940 \u0924\u0915) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"73:1-75:72\"><strong>\u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092f\u093e\u0924\u094d\u0930\u093e \u0935\u094d\u092f\u092f:<\/strong>\n<ul data-sourcepos=\"74:5-75:72\">\n<li data-sourcepos=\"74:5-74:52\"><strong>\u0939\u0935\u093e\u0908 \u0915\u093f\u0930\u093e\u092f\u093e, \u0930\u0947\u0932, \u091f\u094d\u0930\u093e\u092e, \u092c\u0938 \u092f\u093e \u091f\u0948\u0915\u094d\u0938\u0940 \u0915\u093f\u0930\u093e\u092f\u093e\u0964<\/strong><\/li>\n<li data-sourcepos=\"75:5-75:72\"><strong>\u0906\u0935\u093e\u0938 \u0914\u0930 \u092d\u094b\u091c\u0928 \u0935\u094d\u092f\u092f<\/strong> \u0930\u093e\u0924\u094d\u0930\u093f\u0915\u093e\u0932\u0940\u0928 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092f\u093e\u0924\u094d\u0930\u093e \u0915\u0947 \u0932\u093f\u090f\u0964<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"76:1-77:0\"><strong>\u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0935\u093f\u0915\u093e\u0938:<\/strong> \u0909\u0926\u094d\u092f\u094b\u0917 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092a\u094d\u0930\u0936\u093f\u0915\u094d\u0937\u0923, \u0915\u093e\u0930\u094d\u092f\u0936\u093e\u0932\u093e\u0913\u0902, \u0938\u092e\u094d\u092e\u0947\u0932\u0928\u094b\u0902 \u092f\u093e \u092a\u093e\u0920\u094d\u092f\u0915\u094d\u0930\u092e\u094b\u0902 \u092e\u0947\u0902 \u092d\u093e\u0917 \u0932\u0947\u0928\u0947 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0932\u093e\u0917\u0924\u0947\u0902 \u091c\u094b \u0938\u0940\u0927\u0947 \u0906\u092a\u0915\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0902\u0964<\/li>\n<\/ul>\n<p data-sourcepos=\"78:1-78:27\"><strong>\u0930\u093f\u0915\u093e\u0930\u094d\u0921 \u0930\u0916\u0928\u093e \u0930\u093e\u091c\u093e \u0939\u0948!<\/strong><\/p>\n<p data-sourcepos=\"80:1-80:152\">\u091b\u093e\u0924\u094d\u0930\u094b\u0902 \u0914\u0930 \u0909\u0926\u094d\u092f\u092e\u093f\u092f\u094b\u0902 \u0926\u094b\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f, \u0938\u093e\u0935\u0927\u093e\u0928\u0940\u092a\u0942\u0930\u094d\u0935\u0915 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0930\u0916\u0928\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u0948\u0964 ATO \u0915\u094b \u0938\u092d\u0940 \u0915\u091f\u094c\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u092c\u0942\u0924 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948:<\/p>\n<ul data-sourcepos=\"82:1-86:0\">\n<li data-sourcepos=\"82:1-82:47\"><strong>\u0930\u0938\u0940\u0926\u0947\u0902 \u0914\u0930 \u091a\u093e\u0932\u093e\u0928:<\/strong> \u0938\u092d\u0940 \u0916\u0930\u0940\u0926\u0926\u093e\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f.<\/li>\n<li data-sourcepos=\"83:1-83:44\"><strong>\u092c\u0948\u0902\u0915 \u0935\u093f\u0935\u0930\u0923:<\/strong> \u0932\u0947\u0928-\u0926\u0947\u0928 \u0926\u093f\u0916\u093e \u0930\u0939\u093e \u0939\u0948.<\/li>\n<li data-sourcepos=\"84:1-84:52\"><strong>\u0932\u0949\u0917\u092c\u0941\u0915:<\/strong> \u0915\u093e\u0930 \u0916\u0930\u094d\u091a \u092f\u093e \u0918\u0930 \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f\u0964<\/li>\n<li data-sourcepos=\"85:1-86:0\"><strong>\u0935\u094d\u092f\u092f \u0906\u092a\u0915\u0940 \u0906\u092f-\u0905\u0930\u094d\u091c\u0928 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0938\u0947 \u0915\u093f\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0902, \u0907\u0938\u0915\u093e \u0935\u093f\u0935\u0930\u0923\u0964<\/strong><\/li>\n<\/ul>\n<p data-sourcepos=\"87:1-87:119\">\u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u094b \u0938\u0930\u0932 \u092c\u0928\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0930\u0938\u0940\u0926\u094b\u0902 \u0915\u0940 \u0924\u0938\u094d\u0935\u0940\u0930\u0947\u0902 \u0932\u0947\u0915\u0930 \u092f\u093e \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0938\u0949\u092b\u094d\u091f\u0935\u0947\u092f\u0930 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 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\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u0940 \u0939\u0948, \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0938\u0932\u093e\u0939 \u0932\u0947\u0928\u0947 \u0915\u0940 \u0939\u092e\u0947\u0936\u093e \u0905\u0928\u0941\u0936\u0902\u0938\u093e \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u090f\u092e\u094d\u0938\u0917\u094d\u0930\u0941\u092a \u092e\u0947\u0902, \u0939\u092e\u093e\u0930\u0940 \u0905\u0928\u0941\u092d\u0935\u0940 \u091f\u0940\u092e \u0906\u092a\u0915\u094b \u0911\u0938\u094d\u091f\u094d\u0930\u0947\u0932\u093f\u092f\u093e\u0908 \u0915\u0930 \u0915\u093e\u0928\u0942\u0928 \u0915\u0940 \u092a\u0947\u091a\u0940\u0926\u0917\u093f\u092f\u094b\u0902 \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930 \u0938\u0915\u0924\u0940 \u0939\u0948, \u092f\u0939 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0924\u0947 \u0939\u0941\u090f \u0915\u093f \u0906\u092a \u0905\u092a\u0928\u0940 \u0935\u0948\u0927 \u0915\u091f\u094c\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0905\u0927\u093f\u0915\u0924\u092e \u0915\u0930\u0947\u0902 \u0914\u0930 \u0905\u092a\u0928\u0947 \u0926\u093e\u092f\u093f\u0924\u094d\u0935\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0947\u0902\u0964<\/p>\n<p data-sourcepos=\"93:1-93:112\"><strong>\u0905\u092a\u0928\u0940 \u0915\u0930 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u0913\u0902 \u092a\u0930 \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0928\u0947 \u0914\u0930 \u0905\u092a\u0928\u0947 \u0905\u0917\u0932\u0947 \u0915\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u094b \u0938\u0941\u091a\u093e\u0930\u0942 \u0914\u0930 \u0938\u092b\u0932 \u092c\u0928\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u091c \u0939\u0940 \u090f\u092e\u094d\u0938\u0917\u094d\u0930\u0941\u092a \u0938\u0947 \u0938\u0902\u092a\u0930\u094d\u0915 \u0915\u0930\u0947\u0902!<\/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\/hi\/wp-json\/wp\/v2\/posts\/27281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amesgroup.com.au\/hi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amesgroup.com.au\/hi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amesgroup.com.au\/hi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/amesgroup.com.au\/hi\/wp-json\/wp\/v2\/comments?post=27281"}],"version-history":[{"count":1,"href":"https:\/\/amesgroup.com.au\/hi\/wp-json\/wp\/v2\/posts\/27281\/revisions"}],"predecessor-version":[{"id":27282,"href":"https:\/\/amesgroup.com.au\/hi\/wp-json\/wp\/v2\/posts\/27281\/revisions\/27282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amesgroup.com.au\/hi\/wp-json\/wp\/v2\/media\/27232"}],"wp:attachment":[{"href":"https:\/\/amesgroup.com.au\/hi\/wp-json\/wp\/v2\/media?parent=27281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amesgroup.com.au\/hi\/wp-json\/wp\/v2\/categories?post=27281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amesgroup.com.au\/hi\/wp-json\/wp\/v2\/tags?post=27281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}