{"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\/vi\/mastering-your-australian-tax-return-abn-and-tfn-a-guide-for-students-entrepreneurs\/","title":{"rendered":"L\u00e0m ch\u1ee7 t\u1edd khai thu\u1ebf \u00dac c\u1ee7a b\u1ea1n (ABN v\u00e0 TFN): H\u01b0\u1edbng d\u1eabn d\u00e0nh cho sinh vi\u00ean v\u00e0 doanh nh\u00e2n"},"content":{"rendered":"<p data-sourcepos=\"7:1-7:411\">Th\u1eddi gian n\u1ed9p thu\u1ebf t\u1ea1i \u00dac c\u00f3 th\u1ec3 khi\u1ebfn b\u1ea1n c\u1ea3m th\u1ea5y n\u1ea3n l\u00f2ng, d\u00f9 b\u1ea1n \u0111ang ph\u1ea3i xoay x\u1edf v\u1edbi s\u00e1ch gi\u00e1o khoa hay x\u00e2y d\u1ef1ng m\u1ed9t \u0111\u1ebf ch\u1ebf kinh doanh \u0111ang ph\u00e1t tri\u1ec3n. Nh\u01b0ng vi\u1ec7c hi\u1ec3u r\u00f5 ngh\u0129a v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb ti\u1ec1m n\u0103ng c\u1ee7a m\u00ecnh c\u00f3 th\u1ec3 gi\u00fap b\u1ea1n ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian v\u00e0 ti\u1ec1n b\u1ea1c. T\u1ea1i Amesgroup, ch\u00fang t\u00f4i \u1edf \u0111\u00e2y \u0111\u1ec3 gi\u1ea3i m\u00e3 quy tr\u00ecnh n\u00e0y cho sinh vi\u00ean v\u00e0 doanh nh\u00e2n, \u0111i\u1ec1u h\u01b0\u1edbng th\u1ebf gi\u1edbi c\u1ee7a M\u00e3 s\u1ed1 h\u1ed3 s\u01a1 thu\u1ebf (TFN), M\u00e3 s\u1ed1 doanh nghi\u1ec7p \u00dac (ABN) v\u00e0 m\u1ecdi th\u1ee9 \u1edf gi\u1eefa.<\/p>\n<h3 data-sourcepos=\"9:1-9:54\">TFN, ABN hay c\u1ea3 hai? Hi\u1ec3u v\u1ec1 danh t\u00ednh thu\u1ebf c\u1ee7a b\u1ea1n<\/h3>\n<p data-sourcepos=\"11:1-11:89\">Tr\u01b0\u1edbc khi t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i hi\u1ec3u r\u00f5 v\u1ec1 danh t\u00ednh thu\u1ebf c\u1ee7a b\u1ea1n t\u1ea1i \u00dac:<\/p>\n<ul data-sourcepos=\"13:1-15:0\">\n<li data-sourcepos=\"13:1-13:227\"><strong>M\u00e3 s\u1ed1 thu\u1ebf (TFN):<\/strong> \u0110\u00e2y l\u00e0 m\u00e3 s\u1ed1 nh\u1eadn d\u1ea1ng c\u00e1 nh\u00e2n c\u1ee7a b\u1ea1n \u0111\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a \u00dac. N\u1ebfu b\u1ea1n l\u00e0 nh\u00e2n vi\u00ean (k\u1ec3 c\u1ea3 b\u00e1n th\u1eddi gian ho\u1eb7c t\u1ea1m th\u1eddi) ho\u1eb7c l\u00e0 m\u1ed9t th\u01b0\u01a1ng nh\u00e2n \u0111\u1ed9c l\u1eadp, b\u1ea1n s\u1ebd s\u1eed d\u1ee5ng TFN c\u1ee7a m\u00ecnh \u0111\u1ec3 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<li data-sourcepos=\"14:1-15:0\"><strong>M\u00e3 s\u1ed1 doanh nghi\u1ec7p \u00dac (ABN):<\/strong> ABN x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u1ee7a b\u1ea1n v\u1edbi ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00e1c. N\u1ebfu b\u1ea1n ho\u1ea1t \u0111\u1ed9ng nh\u01b0 m\u1ed9t th\u01b0\u01a1ng nh\u00e2n \u0111\u1ed9c l\u1eadp, b\u1ea1n s\u1ebd s\u1eed d\u1ee5ng TFN c\u00e1 nh\u00e2n c\u1ee7a m\u00ecnh \u0111\u1ec3 n\u1ed9p thu\u1ebf thu nh\u1eadp, nh\u01b0ng b\u1ea1n s\u1ebd c\u1ea7n ABN \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n, \u0111\u0103ng k\u00fd GST (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c giao d\u1ecbch kinh doanh kh\u00e1c. C\u00e1c c\u00f4ng ty, quan h\u1ec7 \u0111\u1ed1i t\u00e1c v\u00e0 qu\u1ef9 t\u00edn th\u00e1c th\u01b0\u1eddng s\u1ebd c\u1ea7n ABN v\u00e0 TFN ri\u00eang c\u1ee7a h\u1ecd.<\/li>\n<\/ul>\n<p data-sourcepos=\"16:1-16:157\"><strong>\u0110i\u1ec3m ch\u00ednh:<\/strong> B\u1ea1n kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng ABN thay cho TFN ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i. Ch\u00fang ph\u1ee5c v\u1ee5 c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nhau nh\u01b0ng th\u01b0\u1eddng k\u1ebft h\u1ee3p v\u1edbi nhau, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 kinh doanh \u0111\u1ed9c l\u1eadp.<\/p>\n<h3 data-sourcepos=\"18:1-18:58\">Kh\u1ea5u tr\u1eeb thu\u1ebf cho sinh vi\u00ean: L\u00e0m cho vi\u1ec7c h\u1ecdc c\u1ee7a b\u1ea1n th\u00f4ng minh h\u01a1n<\/h3>\n<p data-sourcepos=\"20:1-20:364\">L\u00e0 m\u1ed9t sinh vi\u00ean, b\u1ea1n c\u00f3 th\u1ec3 ng\u1ea1c nhi\u00ean v\u1ec1 nh\u1eefng g\u00ec b\u1ea1n c\u00f3 th\u1ec3 y\u00eau c\u1ea7u. Quy t\u1eafc v\u00e0ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb l\u00e0 chi ph\u00ed ph\u1ea3i <strong>li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ki\u1ebfm thu nh\u1eadp c\u1ee7a b\u1ea1n<\/strong>. \u0110\u1ed1i v\u1edbi sinh vi\u00ean, \u0111i\u1ec1u n\u00e0y th\u01b0\u1eddng c\u00f3 ngh\u0129a l\u00e0 \u201cchi ph\u00ed t\u1ef1 h\u1ecdc\u201d gi\u00fap c\u1ea3i thi\u1ec7n tr\u1ef1c ti\u1ebfp c\u00e1c k\u1ef9 n\u0103ng ho\u1eb7c ki\u1ebfn th\u1ee9c cho b\u1ea1n <em>hi\u1ec7n h\u00e0nh<\/em> c\u00f4ng vi\u1ec7c, ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng d\u1eabn \u0111\u1ebfn t\u0103ng thu nh\u1eadp c\u1ee7a b\u1ea1n <em>hi\u1ec7n h\u00e0nh<\/em> thu\u00ea ng\u01b0\u1eddi l\u00e0m.<\/p>\n<p data-sourcepos=\"22:1-22:72\"><strong>C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb ph\u1ed5 bi\u1ebfn c\u1ee7a sinh vi\u00ean (khi li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c hi\u1ec7n t\u1ea1i c\u1ee7a b\u1ea1n):<\/strong><\/p>\n<ul data-sourcepos=\"24:1-39:0\">\n<li data-sourcepos=\"24:1-33:102\"><strong>Chi ph\u00ed t\u1ef1 h\u1ecdc:<\/strong>\n<ul data-sourcepos=\"25:5-33:102\">\n<li data-sourcepos=\"25:5-25:64\"><strong>H\u1ecdc ph\u00ed\/kh\u00f3a h\u1ecdc:<\/strong> (Kh\u00f4ng bao g\u1ed3m kho\u1ea3n ho\u00e0n tr\u1ea3 HECS\/HELP).<\/li>\n<li data-sourcepos=\"26:5-26:55\"><strong>S\u00e1ch gi\u00e1o khoa, \u0111\u1ed3 d\u00f9ng h\u1ecdc t\u1eadp, t\u1ea1p ch\u00ed chuy\u00ean m\u00f4n.<\/strong><\/li>\n<li data-sourcepos=\"27:5-27:51\"><strong>Ph\u00ed d\u1ecbch v\u1ee5 sinh vi\u00ean, ti\u1ec7n \u00edch v\u00e0 ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/strong><\/li>\n<li data-sourcepos=\"28:5-28:151\"><strong>Kh\u1ea5u hao v\u00e0 s\u1eeda ch\u1eefa thi\u1ebft b\u1ecb:<\/strong> H\u00e3y ngh\u0129 \u0111\u1ebfn m\u00e1y t\u00ednh x\u00e1ch tay, m\u00e1y t\u00ednh \u0111\u1ec3 b\u00e0n, m\u00e1y in v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 kh\u00e1c b\u1ea1n s\u1eed d\u1ee5ng cho vi\u1ec7c h\u1ecdc t\u1eadp c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00f4ng vi\u1ec7c c\u1ee7a b\u1ea1n.<\/li>\n<li data-sourcepos=\"29:5-29:78\"><strong>H\u00f3a \u0111\u01a1n Internet:<\/strong> Ph\u1ea7n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u1ef1 h\u1ecdc c\u1ee7a b\u1ea1n.<\/li>\n<li data-sourcepos=\"30:5-30:89\"><strong>L\u00e3i su\u1ea5t ti\u1ec1n vay<\/strong> \u0111\u1ec3 t\u1ef1 h\u1ecdc ho\u1eb7c mua c\u00e1c thi\u1ebft b\u1ecb li\u00ean quan.<\/li>\n<li data-sourcepos=\"31:5-31:148\"><strong>Chi ph\u00ed v\u1eadn h\u00e0nh khu v\u1ef1c h\u1ecdc t\u1eadp t\u1ea1i nh\u00e0:<\/strong> M\u1ed9t ph\u1ea7n \u0111i\u1ec7n, s\u01b0\u1edfi \u1ea5m, l\u00e0m m\u00e1t v\u00e0 chi\u1ebfu s\u00e1ng cho c\u0103n ph\u00f2ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ri\u00eang cho m\u1ee5c \u0111\u00edch h\u1ecdc t\u1eadp.<\/li>\n<li data-sourcepos=\"32:5-32:251\"><strong>Chi ph\u00ed \u0111i l\u1ea1i:<\/strong> \u0110\u1ebfn v\u00e0 \u0111i t\u1eeb n\u01a1i h\u1ecdc t\u1eadp c\u1ee7a b\u1ea1n <em>n\u1ebfu nh\u01b0<\/em> \u0111\u00f3 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a kh\u00f3a \u0111\u00e0o t\u1ea1o ho\u1eb7c h\u1ed9i ngh\u1ecb li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c, ho\u1eb7c n\u1ebfu b\u1ea1n \u0111i c\u00f4ng t\u00e1c gi\u1eefa hai n\u01a1i. (Vi\u1ec7c \u0111i l\u1ea1i th\u00f4ng th\u01b0\u1eddng gi\u1eefa nh\u00e0 v\u00e0 tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc \u0111\u1ec3 h\u1ecdc t\u1eadp n\u00f3i chung th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb).<\/li>\n<li data-sourcepos=\"33:5-33:102\"><strong>Ch\u1ed7 \u1edf v\u00e0 b\u1eefa \u0103n:<\/strong> N\u1ebfu vi\u1ec7c t\u1ef1 h\u1ecdc \u0111\u00f2i h\u1ecfi b\u1ea1n ph\u1ea3i xa nh\u00e0 qua \u0111\u00eam.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"34:1-39:0\"><strong>Chi ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c (n\u1ebfu b\u1ea1n c\u0169ng \u0111ang \u0111i l\u00e0m):<\/strong>\n<ul data-sourcepos=\"35:5-39:0\">\n<li data-sourcepos=\"35:5-35:40\"><strong>\u0110\u1ed3ng ph\u1ee5c:<\/strong> N\u1ebfu h\u1ecd c\u00f3 logo.<\/li>\n<li data-sourcepos=\"36:5-36:49\"><strong>D\u1ee5ng c\u1ee5 v\u00e0 thi\u1ebft b\u1ecb:<\/strong> D\u00f9ng cho c\u00f4ng vi\u1ec7c c\u1ee7a b\u1ea1n.<\/li>\n<li data-sourcepos=\"37:5-37:52\"><strong>Th\u00e0nh vi\u00ean chuy\u00ean nghi\u1ec7p ho\u1eb7c \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean.<\/strong><\/li>\n<li data-sourcepos=\"38:5-39:0\"><strong>Chi ph\u00ed xe h\u01a1i:<\/strong> N\u1ebfu b\u1ea1n s\u1eed d\u1ee5ng xe cho m\u1ee5c \u0111\u00edch c\u00f4ng vi\u1ec7c (v\u00ed d\u1ee5, di chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u1ecba \u0111i\u1ec3m l\u00e0m vi\u1ec7c ho\u1eb7c \u0111\u1ec3 \u0111\u00e0o t\u1ea1o c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00f4ng vi\u1ec7c c\u1ee7a b\u1ea1n). H\u00e3y gi\u1eef s\u1ed5 ghi ch\u00e9p ho\u1eb7c s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh xu cho m\u1ed7i kilomet.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-sourcepos=\"40:1-40:316\"><strong>L\u01b0u \u00fd quan tr\u1ecdng cho sinh vi\u00ean:<\/strong> N\u1ebfu b\u1ea1n \u0111ang h\u1ecdc \u0111\u1ec3 c\u00f3 m\u1ed9t c\u00f4ng vi\u1ec7c m\u1edbi ho\u1eb7c thay \u0111\u1ed5i ho\u00e0n to\u00e0n ng\u00e0nh ngh\u1ec1, n\u00f3i chung, chi ph\u00ed h\u1ecdc t\u1eadp c\u1ee7a b\u1ea1n l\u00e0 <em>kh\u00f4ng<\/em> kh\u1ea5u tr\u1eeb. Ngo\u00e0i ra, n\u1ebfu b\u1ea1n c\u00f3 th\u1ecb th\u1ef1c du h\u1ecdc, vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u c\u1ee7a ATO v\u1ec1 kh\u1ea5u tr\u1eeb cho vi\u1ec7c t\u1ef1 h\u1ecdc c\u00f3 th\u1ec3 kh\u00f3 kh\u0103n h\u01a1n. Lu\u00f4n gi\u1eef h\u1ed3 s\u01a1 v\u00e0 bi\u00ean lai r\u00f5 r\u00e0ng!<\/p>\n<h3 data-sourcepos=\"42:1-42:66\">Kh\u1ea5u tr\u1eeb thu\u1ebf cho doanh nh\u00e2n: Th\u00fac \u0111\u1ea9y t\u0103ng tr\u01b0\u1edfng doanh nghi\u1ec7p c\u1ee7a b\u1ea1n<\/h3>\n<p data-sourcepos=\"44:1-44:204\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nh\u00e2n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c nh\u00e0 kinh doanh \u0111\u1ed9c l\u1eadp, vi\u1ec7c t\u1ed1i \u0111a h\u00f3a c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf. Quy t\u1eafc chung v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng: chi ph\u00ed ph\u1ea3i li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ki\u1ebfm thu nh\u1eadp kinh doanh c\u1ee7a b\u1ea1n.<\/p>\n<p data-sourcepos=\"46:1-46:67\"><strong>C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb kinh doanh ph\u1ed5 bi\u1ebfn (bao g\u1ed3m c\u1ea3 \u0111\u1ed1i v\u1edbi ch\u1ee7 s\u1edf h\u1eefu c\u00e1 th\u1ec3):<\/strong><\/p>\n<ul data-sourcepos=\"48:1-77:0\">\n<li data-sourcepos=\"48:1-60:112\"><strong>Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng:<\/strong>\n<ul data-sourcepos=\"49:5-60:112\">\n<li data-sourcepos=\"49:5-49:41\"><strong>V\u0103n ph\u00f2ng ph\u1ea9m v\u00e0 \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng.<\/strong><\/li>\n<li data-sourcepos=\"50:5-50:74\"><strong>Chi ph\u00ed Internet v\u00e0 \u0111i\u1ec7n tho\u1ea1i:<\/strong> Ph\u1ea7n kinh doanh trong h\u00f3a \u0111\u01a1n c\u1ee7a b\u1ea1n.<\/li>\n<li data-sourcepos=\"51:5-51:42\"><strong>Chi ph\u00ed qu\u1ea3ng c\u00e1o v\u00e0 ti\u1ebfp th\u1ecb.<\/strong><\/li>\n<li data-sourcepos=\"52:5-52:87\"><strong>Ph\u00ed b\u1ea3o hi\u1ec3m doanh nghi\u1ec7p<\/strong> (v\u00ed d\u1ee5, tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng ngh\u1ec1 nghi\u1ec7p, tr\u00e1ch nhi\u1ec7m c\u00f4ng c\u1ed9ng).<\/li>\n<li data-sourcepos=\"53:5-53:53\"><strong>Th\u00e0nh vi\u00ean chuy\u00ean nghi\u1ec7p v\u00e0 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean.<\/strong><\/li>\n<li data-sourcepos=\"54:5-54:94\"><strong>Ph\u00ed ph\u00e1p l\u00fd v\u00e0 k\u1ebf to\u00e1n:<\/strong> Chi ph\u00ed ph\u00e1t sinh cho t\u01b0 v\u1ea5n kinh doanh, chu\u1ea9n b\u1ecb thu\u1ebf, v.v.<\/li>\n<li data-sourcepos=\"55:5-55:66\"><strong>Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e2n h\u00e0ng<\/strong> li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/li>\n<li data-sourcepos=\"56:5-56:55\"><strong>Ti\u1ec1n thu\u00ea ho\u1eb7c ti\u1ec1n thu\u00ea nh\u00e0<\/strong> cho c\u01a1 s\u1edf kinh doanh.<\/li>\n<li data-sourcepos=\"57:5-57:53\"><strong>S\u1eeda ch\u1eefa v\u00e0 b\u1ea3o tr\u00ec<\/strong> c\u1ee7a t\u00e0i s\u1ea3n kinh doanh.<\/li>\n<li data-sourcepos=\"58:5-58:65\"><strong>Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 \u0111\u00f3ng g\u00f3p si\u00eau c\u1ea5p<\/strong> d\u00e0nh cho nh\u00e2n vi\u00ean.<\/li>\n<li data-sourcepos=\"59:5-59:62\"><strong>N\u1ee3 x\u1ea5u:<\/strong> N\u1ebfu h\u00f3a \u0111\u01a1n th\u1ef1c s\u1ef1 kh\u00f4ng th\u1ec3 thu \u0111\u01b0\u1ee3c.<\/li>\n<li data-sourcepos=\"60:5-60:112\"><strong>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc:<\/strong> \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 nh\u01b0 ti\u1ec1n thu\u00ea nh\u00e0, b\u1ea3o hi\u1ec3m ho\u1eb7c ph\u00ed \u0111\u0103ng k\u00fd \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u01b0\u1edbc t\u1edbi 12 th\u00e1ng.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"61:1-63:95\"><strong>C\u00f4ng c\u1ee5 v\u00e0 thi\u1ebft b\u1ecb (T\u00e0i s\u1ea3n kh\u1ea5u hao):<\/strong>\n<ul data-sourcepos=\"62:5-63:95\">\n<li data-sourcepos=\"62:5-62:322\"><strong>Ghi n\u1ee3 t\u00e0i s\u1ea3n t\u1ee9c th\u1eddi:<\/strong> \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf (t\u1ed5ng doanh thu d\u01b0\u1edbi $10 tri\u1ec7u), b\u1ea1n c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb ngay to\u00e0n b\u1ed9 chi ph\u00ed c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi $20.000 (ki\u1ec3m tra ng\u01b0\u1ee1ng ATO hi\u1ec7n t\u1ea1i v\u00ec ch\u00fang c\u00f3 th\u1ec3 thay \u0111\u1ed5i). \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u1eb7c l\u1eafp \u0111\u1eb7t l\u1ea7n \u0111\u1ea7u ti\u00ean, s\u1eb5n s\u00e0ng \u0111\u1ec3 s\u1eed d\u1ee5ng trong n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<li data-sourcepos=\"63:5-63:95\">\u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n \u0111\u1eaft ti\u1ec1n h\u01a1n, b\u1ea1n th\u01b0\u1eddng s\u1ebd kh\u1ea5u hao trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u1ee7a ch\u00fang.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"64:1-69:106\"><strong>Chi ph\u00ed kinh doanh t\u1ea1i nh\u00e0:<\/strong> N\u1ebfu b\u1ea1n \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p t\u1ea1i nh\u00e0, b\u1ea1n c\u00f3 th\u1ec3 y\u00eau c\u1ea7u m\u1ed9t ph\u1ea7n:\n<ul data-sourcepos=\"65:5-69:106\">\n<li data-sourcepos=\"65:5-65:36\"><strong>H\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n, gas.<\/strong><\/li>\n<li data-sourcepos=\"66:5-66:30\"><strong>Chi ph\u00ed internet t\u1ea1i nh\u00e0.<\/strong><\/li>\n<li data-sourcepos=\"67:5-67:75\"><strong>Kh\u1ea5u hao \u0111\u1ed3 \u0111\u1ea1c v\u00e0 thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng<\/strong> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh.<\/li>\n<li data-sourcepos=\"68:5-68:139\"><strong>L\u00e3i su\u1ea5t thu\u00ea ho\u1eb7c th\u1ebf ch\u1ea5p:<\/strong> Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, b\u1ea1n c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn nh\u1eefng t\u00e1c \u0111\u1ed9ng ti\u1ec1m \u1ea9n c\u1ee7a Thu\u1ebf thu nh\u1eadp t\u1eeb v\u1ed1n (CGT) khi b\u1ea1n b\u00e1n nh\u00e0.<\/li>\n<li data-sourcepos=\"69:5-69:106\">B\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 c\u1ed1 \u0111\u1ecbnh ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u1ec3 t\u00ednh c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb n\u00e0y.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"70:1-72:147\"><strong>Chi ph\u00ed xe c\u01a1 gi\u1edbi:<\/strong> \u0110\u1ed1i v\u1edbi xe s\u1eed d\u1ee5ng trong doanh nghi\u1ec7p c\u1ee7a b\u1ea1n:\n<ul data-sourcepos=\"71:5-72:147\">\n<li data-sourcepos=\"71:5-71:71\"><strong>Nhi\u00ean li\u1ec7u, d\u1ea7u, s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng, \u0111\u0103ng k\u00fd v\u00e0 b\u1ea3o hi\u1ec3m.<\/strong><\/li>\n<li data-sourcepos=\"72:5-72:147\">B\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p s\u1ed5 ghi ch\u00e9p (theo d\u00f5i vi\u1ec7c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh so v\u1edbi m\u1ee5c \u0111\u00edch c\u00e1 nh\u00e2n trong 12 tu\u1ea7n) ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo xu cho m\u1ed7i km (t\u1ed1i \u0111a 5.000 km m\u1ed7i n\u0103m).<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"73:1-75:72\"><strong>Chi ph\u00ed c\u00f4ng t\u00e1c:<\/strong>\n<ul data-sourcepos=\"74:5-75:72\">\n<li data-sourcepos=\"74:5-74:52\"><strong>V\u00e9 m\u00e1y bay, t\u00e0u h\u1ecfa, xe \u0111i\u1ec7n, xe bu\u00fdt ho\u1eb7c taxi.<\/strong><\/li>\n<li data-sourcepos=\"75:5-75:72\"><strong>Chi ph\u00ed \u0103n \u1edf<\/strong> cho chuy\u1ebfn c\u00f4ng t\u00e1c qua \u0111\u00eam.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"76:1-77:0\"><strong>Ph\u00e1t tri\u1ec3n chuy\u00ean m\u00f4n:<\/strong> Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c tham d\u1ef1 c\u00e1c kh\u00f3a \u0111\u00e0o t\u1ea1o, h\u1ed9i th\u1ea3o, h\u1ed9i ngh\u1ecb ho\u1eb7c kh\u00f3a h\u1ecdc li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u00e0nh kinh doanh c\u1ee7a b\u1ea1n.<\/li>\n<\/ul>\n<p data-sourcepos=\"78:1-78:27\"><strong>L\u01b0u tr\u1eef h\u1ed3 s\u01a1 l\u00e0 \u0111i\u1ec1u quan tr\u1ecdng nh\u1ea5t!<\/strong><\/p>\n<p data-sourcepos=\"80:1-80:152\">\u0110\u1ed1i v\u1edbi c\u1ea3 sinh vi\u00ean v\u00e0 doanh nh\u00e2n, vi\u1ec7c l\u01b0u gi\u1eef h\u1ed3 s\u01a1 t\u1ec9 m\u1ec9 l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 th\u01b0\u01a1ng l\u01b0\u1ee3ng. ATO y\u00eau c\u1ea7u b\u1eb1ng ch\u1ee9ng cho t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ph\u1ea3i l\u01b0u gi\u1eef:<\/p>\n<ul data-sourcepos=\"82:1-86:0\">\n<li data-sourcepos=\"82:1-82:47\"><strong>Bi\u00ean lai v\u00e0 h\u00f3a \u0111\u01a1n:<\/strong> Cho t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch mua h\u00e0ng.<\/li>\n<li data-sourcepos=\"83:1-83:44\"><strong>B\u00e1o c\u00e1o c\u1ee7a Ng\u00e2n h\u00e0ng:<\/strong> Hi\u1ec3n th\u1ecb giao d\u1ecbch.<\/li>\n<li data-sourcepos=\"84:1-84:52\"><strong>Nh\u1eadt k\u00fd:<\/strong> D\u00f9ng cho chi ph\u00ed mua xe ho\u1eb7c s\u1eed d\u1ee5ng v\u0103n ph\u00f2ng t\u1ea1i nh\u00e0.<\/li>\n<li data-sourcepos=\"85:1-86:0\"><strong>Chi ti\u1ebft v\u1ec1 c\u00e1ch chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u1ea1o thu nh\u1eadp c\u1ee7a b\u1ea1n.<\/strong><\/li>\n<\/ul>\n<p data-sourcepos=\"87:1-87:119\">H\u00e3y c\u00e2n nh\u1eafc vi\u1ec7c s\u1ed1 h\u00f3a h\u1ed3 s\u01a1 c\u1ee7a b\u1ea1n b\u1eb1ng c\u00e1ch ch\u1ee5p \u1ea3nh bi\u00ean lai ho\u1eb7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ee3p l\u00fd h\u00f3a quy tr\u00ecnh.<\/p>\n<p data-sourcepos=\"89:1-89:25\"><strong>B\u1ea1n c\u1ea7n h\u01b0\u1edbng d\u1eabn c\u1ee7a chuy\u00ean gia?<\/strong><\/p>\n<p data-sourcepos=\"91:1-91:335\">Thu\u1ebf c\u00f3 th\u1ec3 ph\u1ee9c t\u1ea1p v\u00e0 t\u00ecnh h\u00ecnh c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n l\u00e0 duy nh\u1ea5t. M\u1eb7c d\u00f9 h\u01b0\u1edbng d\u1eabn n\u00e0y cung c\u1ea5p th\u00f4ng tin chung, nh\u01b0ng b\u1ea1n lu\u00f4n n\u00ean t\u00ecm ki\u1ebfm l\u1eddi khuy\u00ean \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n h\u00f3a. T\u1ea1i Amesgroup, \u0111\u1ed9i ng\u0169 gi\u00e0u kinh nghi\u1ec7m c\u1ee7a ch\u00fang t\u00f4i c\u00f3 th\u1ec3 gi\u00fap b\u1ea1n \u0111i\u1ec1u h\u01b0\u1edbng nh\u1eefng ph\u1ee9c t\u1ea1p c\u1ee7a lu\u1eadt thu\u1ebf \u00dac, \u0111\u1ea3m b\u1ea3o b\u1ea1n t\u1ed1i \u0111a h\u00f3a c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb h\u1ee3p ph\u00e1p v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh.<\/p>\n<p data-sourcepos=\"93:1-93:112\"><strong>H\u00e3y li\u00ean h\u1ec7 v\u1edbi Amesgroup ngay h\u00f4m nay \u0111\u1ec3 th\u1ea3o lu\u1eadn v\u1ec1 nhu c\u1ea7u thu\u1ebf c\u1ee7a b\u1ea1n v\u00e0 gi\u00fap t\u1edd khai thu\u1ebf ti\u1ebfp theo c\u1ee7a b\u1ea1n di\u1ec5n ra su\u00f4n s\u1ebb v\u00e0 th\u00e0nh c\u00f4ng!<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi gian n\u1ed9p thu\u1ebf t\u1ea1i \u00dac c\u00f3 th\u1ec3 khi\u1ebfn b\u1ea1n c\u1ea3m th\u1ea5y n\u1ea3n l\u00f2ng, d\u00f9 b\u1ea1n \u0111ang ph\u1ea3i xoay x\u1edf v\u1edbi s\u00e1ch gi\u00e1o khoa hay x\u00e2y d\u1ef1ng m\u1ed9t \u0111\u1ebf ch\u1ebf kinh doanh \u0111ang ph\u00e1t tri\u1ec3n. Nh\u01b0ng vi\u1ec7c hi\u1ec3u r\u00f5 ngh\u0129a v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb ti\u1ec1m n\u0103ng c\u1ee7a m\u00ecnh c\u00f3 th\u1ec3 gi\u00fap b\u1ea1n ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian v\u00e0 ti\u1ec1n b\u1ea1c. T\u1ea1i Amesgroup, ch\u00fang t\u00f4i \u1edf \u0111\u00e2y \u0111\u1ec3 gi\u1ea3i m\u00e3 quy tr\u00ecnh n\u00e0y cho sinh vi\u00ean v\u00e0 doanh nh\u00e2n, \u0111i\u1ec1u h\u01b0\u1edbng th\u1ebf gi\u1edbi c\u1ee7a M\u00e3 s\u1ed1 thu\u1ebf (TFN), M\u00e3 s\u1ed1 doanh nghi\u1ec7p \u00dac (ABN), [\u2026]<\/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\/vi\/wp-json\/wp\/v2\/posts\/27281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amesgroup.com.au\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amesgroup.com.au\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amesgroup.com.au\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/amesgroup.com.au\/vi\/wp-json\/wp\/v2\/comments?post=27281"}],"version-history":[{"count":1,"href":"https:\/\/amesgroup.com.au\/vi\/wp-json\/wp\/v2\/posts\/27281\/revisions"}],"predecessor-version":[{"id":27282,"href":"https:\/\/amesgroup.com.au\/vi\/wp-json\/wp\/v2\/posts\/27281\/revisions\/27282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amesgroup.com.au\/vi\/wp-json\/wp\/v2\/media\/27232"}],"wp:attachment":[{"href":"https:\/\/amesgroup.com.au\/vi\/wp-json\/wp\/v2\/media?parent=27281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amesgroup.com.au\/vi\/wp-json\/wp\/v2\/categories?post=27281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amesgroup.com.au\/vi\/wp-json\/wp\/v2\/tags?post=27281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}