{"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\/uz\/mastering-your-australian-tax-return-abn-and-tfn-a-guide-for-students-entrepreneurs\/","title":{"rendered":"Avstraliya soliq deklaratsiyasini o&#039;zlashtirish (ABN va TFN): Talabalar va tadbirkorlar uchun qo&#039;llanma"},"content":{"rendered":"<p data-sourcepos=\"7:1-7:411\">Darslik bilan shug&#039;ullanasizmi yoki rivojlanayotgan biznes imperiyasini qurasizmi, Avstraliyada soliq to&#039;lash juda qiyin bo&#039;lishi mumkin. Ammo sizning majburiyatlaringizni va potentsial chegirmalaringizni tushunish sizga katta vaqt va pulni tejash imkonini beradi. Amesgroup-da biz talabalar va tadbirkorlar uchun jarayonni aniqlashtirish, Soliq fayli raqamlari (TFNs), Avstraliya biznes raqamlari (ABNs) va ularning orasidagi narsalarni kezish uchun shu yerdamiz.<\/p>\n<h3 data-sourcepos=\"9:1-9:54\">TFN, ABN yoki ikkalasi? Soliq identifikatoringizni tushunish<\/h3>\n<p data-sourcepos=\"11:1-11:89\">Chegirmalarga sho&#039;ng&#039;ishdan oldin, Avstraliyadagi soliq identifikatoringizni tushunish juda muhim:<\/p>\n<ul data-sourcepos=\"13:1-15:0\">\n<li data-sourcepos=\"13:1-13:227\"><strong>Soliq fayli raqami (TFN):<\/strong> Bu sizning Avstraliya soliq tizimi uchun shaxsiy identifikatsiya raqamingiz. Agar siz xodim (hatto yarim kunlik yoki tasodifiy) yoki yakka tartibdagi tadbirkor bo&#039;lsangiz, shaxsiy daromad solig&#039;i deklaratsiyasi uchun TFN dan foydalanasiz.<\/li>\n<li data-sourcepos=\"14:1-15:0\"><strong>Avstraliya biznes raqami (ABN):<\/strong> ABN sizning biznesingizni hukumat va boshqa korxonalar uchun aniqlaydi. Agar siz yakka tartibdagi tadbirkor sifatida ishlayotgan bo&#039;lsangiz, daromad solig&#039;i uchun shaxsiy TFN dan foydalanasiz, lekin hisob-faktura, GSTni ro&#039;yxatdan o&#039;tkazish (agar mavjud bo&#039;lsa) va boshqa biznes operatsiyalari uchun sizga ABN kerak bo&#039;ladi. Kompaniyalar, sheriklik va trastlar odatda o&#039;zlarining alohida ABN va TFNlariga muhtoj bo&#039;ladi.<\/li>\n<\/ul>\n<p data-sourcepos=\"16:1-16:157\"><strong>Asosiy qabul qilish:<\/strong> Siz TFN o&#039;rniga ABN dan foydalana olmaysiz yoki aksincha. Ular turli maqsadlarga xizmat qiladi, lekin ko&#039;pincha birgalikda ishlaydi, ayniqsa yakka tartibdagi tadbirkorlar uchun.<\/p>\n<h3 data-sourcepos=\"18:1-18:58\">Talabalar uchun soliq imtiyozlari: o&#039;qishingizni oqilona qilish<\/h3>\n<p data-sourcepos=\"20:1-20:364\">Talaba sifatida siz da&#039;vo qilishingiz mumkin bo&#039;lgan narsaga hayron bo&#039;lishingiz mumkin. Chegirmalarning oltin qoidasi - xarajat bo&#039;lishi kerak <strong>Sizning daromadingiz bilan bevosita bog&#039;liq<\/strong>. Talabalar uchun bu ko&#039;pincha sizning ko&#039;nikmalaringiz yoki bilimlaringizni to&#039;g&#039;ridan-to&#039;g&#039;ri yaxshilaydigan &quot;o&#039;z-o&#039;zini o&#039;qitish xarajatlari&quot; ni anglatadi <em>joriy<\/em> ish yoki sizning daromadingiz oshishiga olib kelishi mumkin <em>joriy<\/em> bandlik.<\/p>\n<p data-sourcepos=\"22:1-22:72\"><strong>Talabalar uchun umumiy ajratmalar (sizning joriy ishingiz bilan bog&#039;liq bo&#039;lsa):<\/strong><\/p>\n<ul data-sourcepos=\"24:1-39:0\">\n<li data-sourcepos=\"24:1-33:102\"><strong>O&#039;z-o&#039;zini o&#039;qitish xarajatlari:<\/strong>\n<ul data-sourcepos=\"25:5-33:102\">\n<li data-sourcepos=\"25:5-25:64\"><strong>Kurs\/o&#039;qish to&#039;lovlari:<\/strong> (HECS\/HELP to&#039;lovlari bundan mustasno).<\/li>\n<li data-sourcepos=\"26:5-26:55\"><strong>Darsliklar, ish yuritish materiallari, professional jurnallar.<\/strong><\/li>\n<li data-sourcepos=\"27:5-27:51\"><strong>Talabalarga xizmat ko&#039;rsatish, qulaylik va kasaba uyushma to&#039;lovlari.<\/strong><\/li>\n<li data-sourcepos=\"28:5-28:151\"><strong>Uskunaning amortizatsiyasi va ta&#039;mirlash:<\/strong> Noutbuklar, kompyuterlar, printerlar va o&#039;qish uchun foydalanadigan boshqa vositalarni ishingiz bilan bevosita bog&#039;liq deb o&#039;ylang.<\/li>\n<li data-sourcepos=\"29:5-29:78\"><strong>Internet to&#039;lovlari:<\/strong> O&#039;z-o&#039;zini tarbiyalash bilan bevosita bog&#039;liq bo&#039;lgan qism.<\/li>\n<li data-sourcepos=\"30:5-30:89\"><strong>Qarzga olingan pul bo&#039;yicha foizlar<\/strong> o&#039;z-o&#039;zini o&#039;qitish yoki tegishli asbob-uskunalarni sotib olish uchun.<\/li>\n<li data-sourcepos=\"31:5-31:148\"><strong>Uyda o&#039;qish uchun sarflanadigan xarajatlar:<\/strong> O&#039;qish uchun maxsus ishlatiladigan xona uchun elektr energiyasi, isitish, sovutish va yoritishning bir qismi.<\/li>\n<li data-sourcepos=\"32:5-32:251\"><strong>Sayohat xarajatlari:<\/strong> Ta&#039;lim joyingizgacha va undan <em>agar<\/em> bu ish bilan bog&#039;liq trening yoki konferentsiyaning bir qismi yoki agar siz ikki ish o&#039;rtasida sayohat qilsangiz. (Umumiy o&#039;qish uchun uy va universitet o&#039;rtasidagi oddiy sayohat odatda chegirib tashlanmaydi).<\/li>\n<li data-sourcepos=\"33:5-33:102\"><strong>Turar joy va ovqatlanish:<\/strong> Agar o&#039;z-o&#039;zini tarbiyalash sizni bir kechada uydan uzoqda bo&#039;lishingizni talab qilsa.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"34:1-39:0\"><strong>Ish bilan bog&#039;liq xarajatlar (agar siz ham ishlayotgan bo&#039;lsangiz):<\/strong>\n<ul data-sourcepos=\"35:5-39:0\">\n<li data-sourcepos=\"35:5-35:40\"><strong>Uniformalar:<\/strong> Agar ular logotipga ega bo&#039;lsa.<\/li>\n<li data-sourcepos=\"36:5-36:49\"><strong>Asboblar va jihozlar:<\/strong> Ishingiz uchun foydalanilgan.<\/li>\n<li data-sourcepos=\"37:5-37:52\"><strong>Professional a\u02bczolik yoki obunalar.<\/strong><\/li>\n<li data-sourcepos=\"38:5-39:0\"><strong>Avtomobil xarajatlari:<\/strong> Agar siz mashinangizdan ish maqsadlarida foydalansangiz (masalan, ish joylari orasida sayohat qilish yoki ishingiz bilan bevosita bog&#039;liq bo&#039;lgan mashg&#039;ulotlar uchun). Jurnalni saqlang yoki kilometr uchun tsent usulidan foydalaning.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-sourcepos=\"40:1-40:316\"><strong>Talabalar uchun muhim eslatma:<\/strong> Agar siz yangi ish topish yoki sanoatni butunlay o&#039;zgartirish uchun o&#039;qiyotgan bo&#039;lsangiz, umuman olganda, sizning o&#039;qish xarajatlaringiz <em>emas<\/em> chegirib tashlanadi. Bundan tashqari, agar siz talabalik vizasiga ega bo&#039;lsangiz, ATOning o&#039;z-o&#039;zini o&#039;qitish uchun ajratmalar bo&#039;yicha talablariga javob berish qiyinroq bo&#039;lishi mumkin. Har doim aniq qayd va kvitansiyalarni saqlang!<\/p>\n<h3 data-sourcepos=\"42:1-42:66\">Tadbirkorlar uchun soliq imtiyozlari: biznesingizning o&#039;sishini rag&#039;batlantirish<\/h3>\n<p data-sourcepos=\"44:1-44:204\">Tadbirkorlar, xususan, yakka tartibdagi tadbirkorlar uchun chegirmalarni maksimal darajada oshirish soliqqa tortiladigan daromadni kamaytirishning kalitidir. Umumiy qoida hali ham amal qiladi: xarajat sizning biznesingizdan daromad olish bilan bevosita bog&#039;liq bo&#039;lishi kerak.<\/p>\n<p data-sourcepos=\"46:1-46:67\"><strong>Umumiy tadbirkorlik imtiyozlari (shu jumladan yakka tartibdagi tadbirkorlar uchun):<\/strong><\/p>\n<ul data-sourcepos=\"48:1-77:0\">\n<li data-sourcepos=\"48:1-60:112\"><strong>Operatsion xarajatlar:<\/strong>\n<ul data-sourcepos=\"49:5-60:112\">\n<li data-sourcepos=\"49:5-49:41\"><strong>Ofis buyumlari va ish yuritish buyumlari.<\/strong><\/li>\n<li data-sourcepos=\"50:5-50:74\"><strong>Internet va telefon xarajatlari:<\/strong> Hisob-kitoblaringizning biznes qismi.<\/li>\n<li data-sourcepos=\"51:5-51:42\"><strong>Reklama va marketing xarajatlari.<\/strong><\/li>\n<li data-sourcepos=\"52:5-52:87\"><strong>Biznes sug&#039;urta mukofotlari<\/strong> (masalan, kasbiy tovon, jamoat javobgarligi).<\/li>\n<li data-sourcepos=\"53:5-53:53\"><strong>Professional a\u02bczolik va obunalar.<\/strong><\/li>\n<li data-sourcepos=\"54:5-54:94\"><strong>Yuridik va buxgalteriya to&#039;lovlari:<\/strong> Biznes maslahati, soliqqa tortish va h.k. uchun sarflangan xarajatlar.<\/li>\n<li data-sourcepos=\"55:5-55:66\"><strong>Bank to&#039;lovlari va to&#039;lovlari<\/strong> biznes hisoblaringiz bilan bog&#039;liq.<\/li>\n<li data-sourcepos=\"56:5-56:55\"><strong>Ijara yoki ijara to&#039;lovlari<\/strong> biznes binolari uchun.<\/li>\n<li data-sourcepos=\"57:5-57:53\"><strong>Ta&#039;mirlash va texnik xizmat ko&#039;rsatish<\/strong> tadbirkorlik aktivlari.<\/li>\n<li data-sourcepos=\"58:5-58:65\"><strong>Ish haqi, ish haqi va super badallar<\/strong> xodimlar uchun.<\/li>\n<li data-sourcepos=\"59:5-59:62\"><strong>Yomon qarzlar:<\/strong> Agar faktura haqiqatan ham undirib bo&#039;lmaydigan bo&#039;lsa.<\/li>\n<li data-sourcepos=\"60:5-60:112\"><strong>Oldindan to&#039;langan xarajatlar:<\/strong> Ijara, sug&#039;urta yoki 12 oygacha oldindan to&#039;langan obuna kabi xizmatlar uchun.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"61:1-63:95\"><strong>Asboblar va jihozlar (amortizatsiya qilinadigan aktivlar):<\/strong>\n<ul data-sourcepos=\"62:5-63:95\">\n<li data-sourcepos=\"62:5-62:322\"><strong>Aktivni darhol hisobdan chiqarish:<\/strong> Kichik biznes uchun ($10 milliondan kam bo&#039;lgan jami aylanma) siz $20,000 dan past bo&#039;lgan munosib aktivlarning to&#039;liq qiymatini darhol chegirib tashlashingiz mumkin (joriy ATO chegaralarini tekshiring, chunki ular o&#039;zgarishi mumkin). Bu birinchi marta foydalanilgan yoki moliyaviy yil ichida foydalanishga tayyor o&#039;rnatilgan aktivlarga taalluqlidir.<\/li>\n<li data-sourcepos=\"63:5-63:95\">Qimmatroq aktivlar uchun siz odatda ularning amal qilish muddati davomida amortizatsiyani talab qilasiz.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"64:1-69:106\"><strong>Uy sharoitidagi biznes xarajatlari:<\/strong> Agar siz o&#039;z biznesingizni uydan olib boradigan bo&#039;lsangiz, quyidagilardan bir qismini talab qilishingiz mumkin:\n<ul data-sourcepos=\"65:5-69:106\">\n<li data-sourcepos=\"65:5-65:36\"><strong>Elektr va gaz uchun to&#039;lovlar.<\/strong><\/li>\n<li data-sourcepos=\"66:5-66:30\"><strong>Uydagi internet narxi.<\/strong><\/li>\n<li data-sourcepos=\"67:5-67:75\"><strong>Ofis mebellari va jihozlari uchun amortizatsiya<\/strong> biznes uchun ishlatiladi.<\/li>\n<li data-sourcepos=\"68:5-68:139\"><strong>Ijara yoki ipoteka foizlari:<\/strong> Ba&#039;zi hollarda, lekin uyingizni sotganingizda kapital daromad solig&#039;i (CGT) oqibatlaridan xabardor bo&#039;ling.<\/li>\n<li data-sourcepos=\"69:5-69:106\">Ushbu chegirmalarni hisoblash uchun qat&#039;iy belgilangan tarif usulidan yoki haqiqiy xarajat usulidan foydalanishingiz mumkin.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"70:1-72:147\"><strong>Avtotransport xarajatlari:<\/strong> Biznesingizda foydalaniladigan avtomobillar uchun:\n<ul data-sourcepos=\"71:5-72:147\">\n<li data-sourcepos=\"71:5-71:71\"><strong>Yoqilg&#039;i, moy, ta&#039;mirlash, texnik xizmat ko&#039;rsatish, ro&#039;yxatga olish va sug&#039;urta qilish.<\/strong><\/li>\n<li data-sourcepos=\"72:5-72:147\">Siz jurnallar usulidan (12 hafta davomida biznes va shaxsiy foydalanishni kuzatish) yoki kilometr boshiga sent (yiliga 5000 km gacha) usulidan foydalanishingiz mumkin.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"73:1-75:72\"><strong>Ish safari xarajatlari:<\/strong>\n<ul data-sourcepos=\"74:5-75:72\">\n<li data-sourcepos=\"74:5-74:52\"><strong>Aviachiptalar, poezdlar, tramvaylar, avtobuslar yoki taksilar uchun tariflar.<\/strong><\/li>\n<li data-sourcepos=\"75:5-75:72\"><strong>Turar joy va ovqatlanish xarajatlari<\/strong> tungi ish safari uchun.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"76:1-77:0\"><strong>Professional rivojlanish:<\/strong> To&#039;g&#039;ridan-to&#039;g&#039;ri biznesingiz bilan bog&#039;liq bo&#039;lgan sanoatga oid treninglar, seminarlar, konferentsiyalar yoki kurslarga borish bilan bog&#039;liq xarajatlar.<\/li>\n<\/ul>\n<p data-sourcepos=\"78:1-78:27\"><strong>Yozuvlarni yuritish - bu qirol!<\/strong><\/p>\n<p data-sourcepos=\"80:1-80:152\">Talabalar uchun ham, tadbirkorlar uchun ham hujjatlarni sinchkovlik bilan yuritish muzokara olib bo&#039;lmaydi. ATO da&#039;vo qilingan barcha chegirmalar uchun dalil talab qiladi. Bu saqlashni anglatadi:<\/p>\n<ul data-sourcepos=\"82:1-86:0\">\n<li data-sourcepos=\"82:1-82:47\"><strong>Kvitansiyalar va fakturalar:<\/strong> Barcha xaridlar uchun.<\/li>\n<li data-sourcepos=\"83:1-83:44\"><strong>Bank ko&#039;chirmalari:<\/strong> Tranzaktsiyalar ko&#039;rsatilmoqda.<\/li>\n<li data-sourcepos=\"84:1-84:52\"><strong>Jurnallar:<\/strong> Avtomobil xarajatlari yoki uy ofisida foydalanish uchun.<\/li>\n<li data-sourcepos=\"85:1-86:0\"><strong>Xarajatlar sizning daromad keltiradigan faoliyatingiz bilan qanday bog&#039;liqligi haqida tafsilotlar.<\/strong><\/li>\n<\/ul>\n<p data-sourcepos=\"87:1-87:119\">Jarayonni soddalashtirish uchun kvitansiyalarni suratga olish yoki buxgalteriya dasturidan foydalanish orqali yozuvlaringizni raqamlashtirishni o&#039;ylab ko&#039;ring.<\/p>\n<p data-sourcepos=\"89:1-89:25\"><strong>Mutaxassis maslahati kerakmi?<\/strong><\/p>\n<p data-sourcepos=\"91:1-91:335\">Soliq murakkab bo&#039;lishi mumkin va har bir shaxsning holati o&#039;ziga xosdir. Ushbu qo&#039;llanmada umumiy ma&#039;lumot berilgan bo&#039;lsa-da, har doim shaxsiy maslahat so&#039;rash tavsiya etiladi. Amesgroup-da bizning tajribali jamoamiz sizga Avstraliya soliq qonunchiligining nozik tomonlarini o&#039;rganishga yordam beradi, bu sizning qonuniy chegirmalaringizni maksimal darajada oshirish va majburiyatlaringizni bajarishingizni ta&#039;minlaydi.<\/p>\n<p data-sourcepos=\"93:1-93:112\"><strong>Soliq ehtiyojlarini muhokama qilish va keyingi soliq deklaratsiyasini silliq va muvaffaqiyatli qilish uchun bugun Amesgroup bilan bog&#039;laning!<\/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\/uz\/wp-json\/wp\/v2\/posts\/27281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amesgroup.com.au\/uz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amesgroup.com.au\/uz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amesgroup.com.au\/uz\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/amesgroup.com.au\/uz\/wp-json\/wp\/v2\/comments?post=27281"}],"version-history":[{"count":1,"href":"https:\/\/amesgroup.com.au\/uz\/wp-json\/wp\/v2\/posts\/27281\/revisions"}],"predecessor-version":[{"id":27282,"href":"https:\/\/amesgroup.com.au\/uz\/wp-json\/wp\/v2\/posts\/27281\/revisions\/27282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amesgroup.com.au\/uz\/wp-json\/wp\/v2\/media\/27232"}],"wp:attachment":[{"href":"https:\/\/amesgroup.com.au\/uz\/wp-json\/wp\/v2\/media?parent=27281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amesgroup.com.au\/uz\/wp-json\/wp\/v2\/categories?post=27281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amesgroup.com.au\/uz\/wp-json\/wp\/v2\/tags?post=27281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}