2014 澳洲税务咨询 - 与你生活密切相关(更新税务局开会）

麦田

关于第一条，似乎是今年的新政策吧。能解释一下10%这个数据吗。
今天在网上查到
10% eligible income test

To satisfy this test, 10% or more of your total income must come from employment-related activities, carrying on a business or a combination of both. These amounts are referred to as eligible income amounts.

For the purposes of this test, your total income is not reduced by your allowable business deductions. This is to ensure self-employed individuals are not disadvantaged by arbitrarily failing the 10% eligible income test in an income year if they have low income or low profit margins.

For the 2007-08 and subsequent income years

To satisfy the 10% eligible income test, 10% or more of your total income must come from eligible employment-related activities or carrying on a business (or a combination of both).

For the 2006-07 and earlier income years

To satisfy the 10% eligible income test, 10% or more of your total income must come from eligible employment-related activities.