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2013 1 1 2013 1 1
769.2 2270 terra australis incognita 769.2 2270 2270 19 20 7.4 5.7 4.5 2.4 1.6 0.5 0.4 0.2 4.6 4.2 2.1 1.7 1.4 0.21 0.35 0.12 2
20 90 3
ASIC ASIC ATO ATO ATO FIRB 1976 FIRB FIRB 4
500 5400 24800 * 2013 1 2.48 * 2013 1 AUSFTA 10.78 * 10.78 * AUSFTA * 5
ACN ARBN 1. 2. 6
7 3. ASIC 1. 2. 3. 4. 24-48 2000 ASIC
ASIC 18 ATO ASIC ASIC 362 ASIC ATO 2500 1250 50 ASIC ASIC 5% ASIC ASIC ARBN 8
9 45% 1.5% 200 ABN ASIC 7 ASIC 230
10 11 1.5% % 84000 168000 0% 84001-97000 168001-194000 1.00% 97001-130000 194001-260000 1.25% 130001 260001 1.50% TFN GST GST GST PAYG 28 SGC
30% 10% 21 PAYG GST BAS 30% 15% 10% 11
12 GST 1936 1997 6 30
13 5 60 ABN BAS
2001 2 26 2012-13 2013 45%1.5% 84000 168000 84001-97000 168001-194000 97001-130000 194001-260000 % 0% 1.00% 1.25% 130001 260001 1.50% 14
2012-13 0-18200 18201-37000 37001-80000 80001-180000 180001 182001 19 3572 370001 32.5 17547 800001 37 54547 1800001 45 2012-13 0 80000 80001-180000 180001 1 32.5 26000 800001 37 63000 1800001 45 DTA DTA 10-25% 10% 10-35% 30% 0% 0% 5-25% 30% 15
16 30% 6 30 SAP 50% DTA DTA
17 50% 50% DTA 30% CFI CFI CF 25
18 200 http://www.ato.gov.au/content/ 00322029.htm 1985 9 19 CGT ATO ATO
19 1985 9 19 12 12 50% 12 33%CGT 1999 9 21 CGT CGT CGT CGT CGT CGT CGT OECD DTA 2008 7 1 FITO
20 GST GST GST GST 2000 GST 5% GST GST GST PAYG 55 4.75%-6.85% 68.9 5.45% CFI CIF FIF FIF GST 10% GST GST GST VAT 7.5 GST GST 10%GST ATO
21 4.5 7% 0-3.7% 17.5% 10 2 5 10 5 52 12 SGC 9% 9% % 2013-14 9.25 2014-15 9.50 2015-16 10.00 2016-17 10.50
2017-18 11.00 2018-19 11.50 2019-20 12.00 FBT 2.0647 1.8692 46.5% FBT FBT FBT 3 31 7500 133% 2000 150% 22
EMDG 10% 30% 1982 40 www.business.gov.au. 23
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25 100 636 8 100 636
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