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⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ᶏᄖᖱႎ ࠝࠬ࠻ࠕߦ߅ߌࠆ⒢ߣ⒢ോⴕ ࿖⒢ᐡ࿖㓙ᬺോ⺖㧔㐳ᦼᒛ⠪㧕 ᧲ደᢝ ٟSUMMARYٟ ࿖⒢ᐡߦ߅ߡߪ߇ࠊޔ࿖ડᬺߩᶏᄖㅴߩჇട߮࿖㓙ൻߩㅴዷߦㆡಾߦኻಣߔࠆߚޔ ⡯ຬࠍ㐳ᦼߦᶏᄖߦᵷ㆜ߒޔᖱႎ㓸╬ࠍⴕߞߡࠆޕ ᧄⓂߪࠕ࠻ࠬࠝޔㅪ㇌ߦᵷ㆜ߐࠇߚ⡯ຬ߇ޔห࿖ߩਥⷐߥ⒢߮⒢ോⴕߦߟ ߡᦨᣂߩ⁁ᴫࠍ⸃⺑ߒߚ߽ߩߢࠆޕ ߥ߅ߪ࠲࠺ޔේೣߣߒߡᧄⓂၫ╩ᤨ㧔2010 ᐕ 1 㧕ߩ߽ߩߢࠆޕ 㧔⒢ᄢࠫࡖ࠽࡞✬㓸ㇱ㧕 157 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ⋡ ᰴ ߪߓߦ·········································································································159 ╙৻ㇱ ⒢ߩⷐ··························································································160 㧝 ࿖ኅߩᚑ┙ߜߣ⒢·················································································160 㧞 ᚲᓧ⒢···································································································161 Ԭ ᚑ┙ߜ································································································161 ԭ ੱᚲᓧ⒢ߩ⚵ߺ··············································································161 Ԯ ᴺੱᚲᓧ⒢ߩ⚵ߺ··············································································162 ԯ ࠠࡖࡇ࠲࡞ࠥࠗࡦ·················································································163 ࠗࡦࡇࡘ࠹࡚ࠪࡦᐲ ·····································································163 Ա ߘߩઁߩࠛࡦ࠹ࠖ࠹ࠖ ···········································································164 㧟 ᶖ⾌⒢···································································································164 Ԭ ᚑ┙ߜ································································································164 ԭ ⚵ߺ································································································164 㧠 ࡈࡦࠫࡌࡀࡈࠖ࠶࠻⒢ ········································································165 㧡 ‛ຠ⒢╬································································································166 Ԭ ‛ຠ⒢································································································166 ԭ ࡢࠗࡦဋ╬⒢·······················································································166 Ԯ 㜞⚖ゞ⒢·····························································································167 㧢 ⛎ਈ⒢···································································································167 Ԭ ᚑ┙ߜ································································································167 ԭ ⚵ߺ································································································167 Ԯ ᐲ⺞ߩข⚵ߺ·················································································167 㧣 ⒢···································································································167 Ԭ ᚑ┙ߜ································································································167 ԭ ⚵ߺ································································································168 㧤 ߘߩઁ···································································································168 Ԭ ⋧⛯⒢߮⿅ਈ⒢·················································································168 ԭ ශ⚕⒢································································································168 Ԯ ࠗ࠻································································································168 ԯ ㅢೣᴺ································································································168 ᦨㄭߩേะ··························································································169 ╙ੑㇱ ⒢ോⴕߩⷐ····················································································169 㧝 ⴕᯏ㑐································································································169 Ԭ ⽷ോ⋭ߣ࿖⒢ᐡ····················································································169 ԭ ࿖⒢ᐡߩ⚵❱ᯏ᭴·················································································169 㧞 ⒢ോⴕߩⷐ·······················································································170 Ԭ ᴺߩᩮ·······················································································170 158 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ԭ ⥄Ꮖ↳๔ᐲ·······················································································170 Ԯ ⥄Ꮖ↳๔ᐲߣᩏቯ··············································································171 ԯ ⥄Ꮖ↳๔ߣࠦࡦࡊࠗࠕࡦࠬ ··································································172 ട▚⒢ߣᑧṛ⒢····················································································172 Ա ࡞ࡦࠣᐲ····················································································173 Բ ⚊⒢⠪ᙗ┨··························································································174 Գ ⚊⒢⠪⇟ภ··························································································175 㧟 ോㆇ༡································································································177 Ԭ ࠦࡦࡊࠗࠕࡦࠬࡕ࠺࡞ߣߩ㑐ଥ ····························································177 ԭ ᖱႎឭଏ·····························································································177 Ԯ 㔚ሶ↳๔·····························································································177 ԯ ⒢ോ⋧⺣·····························································································178 ࠝࡦࠗࡦࠨࡆࠬ··············································································178 Ա ⺞ᩏᮭ㒢·····························································································179 Բ ⺞ᩏᮭ㒢ߩ㒢⇇····················································································180 Գ ⋙ᩏᬺോ·····························································································180 㧠 ⚊⒢⠪ߩᢇᷣߣ╙ਃ⠪ᯏ㑐 ········································································181 Ԭ ⚊⒢⠪ߦࠃࠆਇ↳┙ߡ ········································································181 ԭ ╙ਃ⠪ᯏ㑐··························································································182 ߅ࠊࠅߦ·········································································································182 ߪߓߦ ࠆޕ ᣣᧄߩ⚂ 20 ߦ⋧ᒰߔࠆᐢᄢߥ࿖ߪޔ ࠝ ࠬ ࠻ ࠕ 㧔 Commonwealth of ⍹ޔ㋕㋶⍹╬ߩᄤὼ⾗Ḯߦᕺ߹ࠇޔㄭᐕߩ Australia㧕ߪޔ㧢ߩᎺ߮㧞ߩ․ၞ߆ࠄ ⾗Ḯࡉࡓߦᡰ߃ࠄࠇߚャჇടߣޔ࿖ౝߩ ᭴ᚑߐࠇࠆㅪ㇌┙ᙗำਥ࿖ߢࠆੱ✚ޕญ ቛᛩ⾗߇ߌࠎᒁߒߡ߈ߚ㔛ⷐᄢࠍ⢛᥊ߦޔ ⚂ 2,187 ਁ 5 ජੱ㧔2009 ᐕ 6 ᧃ㧕ߩ 㐳ᦼ⊛ߦࠇ߫ޔቯߒߚ⚻ᷣᚑ㐳ࠍ⛯ߌߡ ߁ߜ⚂ޔ 25㧑߇ᄖ࿖↢߹ࠇߢࠅ(1)ޔ⒖᳃ ࠆޕ ╷߇Ⓧᭂ⊛ߦផㅴߐࠇߡࠆߎߣ߇߁߆߇߃ 1999ᐕ 2009ᐕ 1,892 ਁ㧢ජੱ 2,187 ਁ㧡ජੱ 8,759.19 ం࠼࡞㧔5.2㧑㧕 1 ళ 1946.95 ం࠼࡞㧔1.1㧑㧕 42,785 ࠼࡞ 54,615 ࠼࡞ ᶖ⾌⠪ଔᩰᜰᢙ(4) 121.8 166.4 ታ⾰ᐔဋ⛎ਈ(ㅳ⛎)(5) 1,017.0 ࠼࡞ 1,171.0 ࠼࡞ ⒢(ㅪ㇌ᐭ) 1,417.31ం࠼࡞(6) 2,645.34ం࠼࡞(7) (2) ੱญ ታ⾰GDP(ኻ೨ᐕᲧ)(3) ታ⾰GDP/ੱญ (㧝࠼࡞㧩⚂ 80 (2010 ᐕ㧝) ߎߩߦ߅ߡޔ10 ᐕ೨ߩᜰᮡߣᲧセߔࠆ ߩ⒢߽Ⴧടߒߡࠆߎߣ߇ࠊ߆ࠆޕ ߒ߆ߒޔ ߣ⚻ޔᷣߩિ߮ߦวࠊߖࠆࠃ߁ߦޔㅪ㇌ᐭ ⒢Ⴧടߩⷐ࿃߇ޔනߦ‛ޔଔߩ߿⚻ᷣ 159 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ᚑ㐳ߦࠆߣ⠨߃ࠆߩߪᕈᕆߢࠅޔ ߃߫ޔ ଥࠆ⺖⒢ᮭߪޔㅪ㇌ᐭߣᎺᐭߩ㑆ߢⶄ㔀 2000 ᐕߦዉߐࠇߚᣂߚߥ⒢ߦࠃࠆᓇ㗀 ߦ⒖േߒߡߞߚޕ ߽⠨߃ࠆᔅⷐ߇ࠆߛࠈ߁ޔߡߒߘޕᣂߚߥ ᙗᴺߦߪ⒅ޔ߽ߦઁߩߎޔ⒢ߦ㑐ㅪߔࠆ․ ⒢߇ዉߐࠇߡ߆ࠄ 10 ᐕ⋡ߣߥߞߚ ᓽ⊛ߥⷙቯ߇⋓ࠅㄟ߹ࠇߡࠆޕ ߦ⥋ࠆ߹ߢߩࠕ࠻ࠬࠝޔ⒢ോⴕߦ߽ ߹ߕ⒅ޔ⒢ࠍ⾮⺖ߔࠆᴺᓞߪ⒅ޔ⒢ߩ⾮⺖ ᭽ߥޘᄌൻ߇↢ߓߚޕ ߩߺࠍขࠅᛒ߁߽ߩߢߥߌࠇ߫ߥࠄߕߩߘޔ ᧄⓂߪ␠ߩࠕ࠻ࠬࠝޔળ⊛⢛᥊߿ᱧ ᴺᓞߦ߹ࠇࠆઁߩ㗄ߦ㑐ߔࠆ᧦ᢥߪήല ผ⊛⚻✲߽ⷰߒߟߟޔห࿖ߩ⒢߮⒢ോ ߣߥࠆ(╙ 55 ᧦೨Ბ)⒅ޔߚ߹ޕ⒢ࠍ⾮⺖ߔࠆ ⴕߦߟߡ․ߩߘޔᓽࠍ✂⟜⊛ߦขࠅ߹ߣ ᴺᓞߪߩߟ৻ޔਥ㗴ߩߺࠍขࠅᛒ߁߽ߩߢߥ ࠆ߽ߩߢࠆޕ ߌࠇ߫ߥࠄߥ(ห᧦ᓟᲑ)ޕ ߥ߅ᧄޔⓂࠍၫ╩ߔࠆߦᒰߚߞߡෳ⠨ߦߒ ࠝࠬ࠻ࠕߩ⒢߇ޔ㕖Ᏹߦⶄ㔀ߥᴺ ߚฦᴺߪ࠺࠲╬ߪ․ޔᲑߩ⸥タ߇ߥ ♽ߩߦᚑࠅ┙ߞߡࠆߩߪޔᙗᴺߦ߅ߌ 㒢ࠅޔ2010 ᐕ㧝ߩ߽ߩߢࠅᧄޔⓂߦ߹ ࠆߎߩࠃ߁ߥⷙቯ߇ⷐ࿃ߢࠆߣ߽⸒ࠊࠇࠆޕ ࠇࠆᗧࠦࡔࡦ࠻╬ߪߔߴߡ╩⠪ߩੱ⊛ ߃߫ޔ1936 ᐕᚲᓧ⒢ᴺ(12)߮ 1997 ᐕᚲᓧ ⸃ߢࠆޕ ⒢ᴺ(13)ߪ⺖ޔ⒢ᮡḰߩ⸘▚߿↳๔ᚻ⛯╬ߦ㑐 ߒޔᄙߊߩⷙቯࠍߺࠄࠇߎޔߪߦ⊛⥸৻ޔ ╙৻ㇱ ⒢ߩⷐ ߇ᚒ߇࿖ߦ߅ߌࠆᚲᓧ⒢ᴺߦ⋧ᒰߔࠆᴺᓞߩ 㧝 ࿖ኅߩᚑ┙ߜߣ⒢ ࠃ߁ߦ⠨߃ࠄࠇߡࠆޔߒ߆ߒޕᙗᴺ 55 ᧦ ߹ߕޔห࿖ߩᚑ┙ߜߦߟߡ⸅ࠇߡ߅߈ߚ ᓟᲑߩⷙቯߦࠃࠅޔᚲᓧߩᩏቯࠍⴕ߁ߚߩ ޕߩࠝࠬ࠻ࠕߦ߅ߌࠆᎺ߮․ ⷙቯࠍ⋓ࠅㄟࠎߛ 1936 ᐕᚲᓧ⒢ᴺ߮ 1997 ၞߪ⥄ࠄ߆ࠬࠡࠗߡߟ߆ޔᴦᮭࠍਈ߃ ᐕᚲᓧ⒢ᴺߩઁߦޔᚲᓧ⒢₸ࠍቯߚ 1986 ࠄࠇߚᬀ᳃߇ߘߩ೨りߢࠅⶄޔᢙߞߚ ᐕᚲᓧ⒢₸ᴺ(14)ߦᦝޔᚲᓧ⒢ߩ⾮⺖ߦ㑐ߔࠆ ᬀ᳃ߩߘࠇߙࠇ߇ޔᙗᴺ߿ᴺࠍቯߒޔ ၮᧄ⊛㗄ࠍⷙቯߒߚ 1986 ᐕᚲᓧ⒢ᴺ(15)߇ ࠗࠡࠬ₺ቶߩઍℂੱߚࠆ✚〈ࠍ㗂ὐߣߔࠆ ࠅࠆߥ⇣ࠇߙࠇߘޔਥ㗴ࠍขࠅᛒ߁ᴺᓞߣ ᐭᯏ⢻ࠍ߃ߡߚ(8)ޔߚߩߘޕฦᬀ᳃ ߒߡ⟎ߠߌࠄࠇߡࠆޕ ᐭߪࠆߥ⇣ࠇߙࠇߘޔ⒢ࠍ᭴▽ߒߡ એߪ⒅ޔ⒢ߦ㑐ߔࠆ⤘ᄢߥቯᴺ߇ሽ ߚߩߢࠆޕ ߔࠆਛߢޔᭂߡ◲⚛ߥࠍߍߚߦㆊ߉ߥ 1900 ᐕߦࠗࠡࠬ⼏ળߢቯߐࠇߚࠝ ߇ߩࠕ࠻ࠬࠝޔ⒢ᴺࠍ⚌⸃ߊ㓙ߦޔ ࠬ࠻ࠕᙗᴺ(9)ߦၮߠ߈ߩߘޔ⠉ᐕޔㅪ㇌ ৻ߟߩ㎛ߣߥࠆߢࠈ߁ޕ ߇⚿ᚑߐࠇోߩࠕ࠻ࠬࠝޔᬀ᳃ߪޔ ㅪ㇌ࠍ᭴ᚑߔࠆᎺߪ․ၞߦ⒖ⴕߒߚ (10)ޕ ᙗᴺߪޔㅪ㇌ᐭߩᮭ㒢ࠍ㒢ቯ⊛ߦቯޔ Ꮊᐭߩᮭ㒢ߩᄙߊߪ⛽ᜬߐࠇޔਔᐭߩ㑐 ଥߪਗ⊛ߥ߽ߩߣߥߞߚޔߚ߹ޕᙗᴺߦ߅ ߡቯࠄࠇߡࠆㅪ㇌ᐭߩᮭ㒢ߩਛߦޔ ⒅⒢ߦଥࠆᴺᓞߩቯᮭ㒢߇ࠆ߇ߩߎޔᮭ 㒢ߪޔㅪ㇌ᐭߩߺߦ⁛භߐࠇࠆᮭ㒢ߢߪߥ ߊޔᎺᐭߩ⺖⒢ᮭࠍุቯߔࠆ߽ߩߢߪߥ (11)ޔߚߩߘޕㅪ㇌⚿ᚑએᓟޔ᭽⒅ߥޘ⒢ߦ 160 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ߩࠕ࠻ࠬࠝޣᎺ߮․ၞޤ A C T 㚂ㇺ․ၞ NSW ࠾ࡘࠨ࠙ࠬ࠙ࠚ࡞࠭Ꮊ NT NT QLD WA ർㇱ․ၞ Q L D ࠢࠖࡦ࠭ࡦ࠼Ꮊ SA S A ධࠝࠬ࠻ࠕᎺ NSW VIC T A S ࠲ࠬࡑ࠾ࠕᎺ ACT V I C ࡧࠖࠢ࠻ࠕᎺ WA TAS ࠝࠬ࠻ࠕᎺ 㧞 ᚲᓧ⒢ ߥࠄߕޔᴺቯᚲᓧ(Statutory Income)߇߹ Ԭ ᚑ┙ߜ ࠇࠆޕ ೨┨ߦ߅ߡㅀߴߚࠃ߁ߦޔᙗᴺߪㅪ㇌ ㅢᏱᚲᓧߪࠖ࠹ࠗࠢࠛޔᴺߦ↱᧪ߔࠆᔨ ߮Ꮊߩਔᣇߦ⺖⒢ᮭࠍ⥄⁛߇ࠇߙࠇߘޔ ߢࠅޔᓎോߩឭଏޔ༡ᬺⴕὑߪ⾗↥ߩ ߩ⒢ࠍ᭴▽ߔࠆߎߣࠍᅹߍߡߥ߇ޔᱧ ↪ߣߞߚᚲᓧߩḮᴰߣ߁ߦࠇߘޔᡰᛄ߇ ผߪޔ࿖ኅߣߒߡߥ⊛৻⛔ޔ⒢ࠍዉߒ ࠆߎߣࠍⷐઙߣߒߡ߅ࠅ⊛ᧄ⾗ޔߪ ߥߌࠇ߫ߥࠄߥ⁁ᴫ߇↢ߓࠆޕ ᒰߒߥ৻ޕᣇޔᴺቯᚲᓧߪ߫ࠊޔᴺ ၮᐙ⒢ߢࠆᚲᓧ⒢(16)ߪޔㅪ㇌⚿ᚑᓟޔㅪ ߩⷙቯߦࠃࠆߺߥߒᚲᓧߢࠅޔᓟㅀߔࠆࠠ ㇌߮ฦᎺߩਔᐭ߇⺖⒢ࠍⴕߞߡߚߘޕ ࡖࡇ࠲࡞ࠥࠗࡦᚲᓧ߿ࡈࡦࠠࡦࠣࠢࠫ ߩᓟ╙ޔੑᰴ⇇ᄢᚢ߇ഺ⊒ߒ߁ߦࠇߘޔ ࠶࠻(18)╬߇߹ࠇࠆޕ ᚢ⾌⺞㆐ߩᔅⷐᕈ߇↢ߓߚߎߣ߆ࠄޔ1942 ᰴߦޔᬺ㑐ㅪប㒰ࠍ㓸⸘ߒߩߘޔว⸘㗵 ᐕߦޔㅪ㇌ᐭߦࠃࠆ⛔৻⊛ߥ⺖⒢߳ߩォ឵ ࠍ↳๔ኻ⽎ᚲᓧ߆ࠄប㒰ߔࠆޕᬺ㑐ㅪប㒰 ߇࿑ࠄࠇߚޕ ߦߪޔᬺࠍⴕ߁⠪ߩᔅⷐ⚻⾌ޔᛩ⾗ᤨ(⾗↥ ߎࠇߦࠃࠅޔ ੱߩᚲᓧߦኻߔࠆ⚥ㅴ⺖⒢ޔ ߩ⾼╬)ߦᡰߒߚઃ㓐⾌↪(⾗↥ߩኻଔߪ ᴺੱߩᚲᓧߦኻߔࠆቯ₸⺖⒢ޔᚲᓧ⒢ߦଥࠆ ߹ࠇߥ )ޕ߮ᛩ⾗ᚲᓧࠍᓧࠆߚߦᛩ ㅪ㇌ᐭߩ⺖⒢ఝᮭ߮Ꮊᐭߦ߅ߌࠆᚲ ⾗ᓟߦᡰߒߚ⾌↪╬߇߹ࠇࠆޕ ᓧ⒢⾮⺖ᯏ⢻ߩㅪ㇌ᐭ߳ߩ⒖▤╬߇ⴕࠊࠇ ᦝߦޔ㕖ᬺប㒰ߣߒߡޔᜰቯ࿅╬(19)ߦ ࠆߎߣߣߥߞߚޕᚢᓟ߽ߎߩᐲ߇⛮⛯ߐࠇ ኻߔࠆ৻ቯߩ⿅ਈޔ⒢ℂ჻⾌↪╬ߩ⒢ോ㑐ㅪ ࠆߎߣߦߥࠅޔߦ⥋ߞߡࠆ(17)ޕ ᡰ(20)߮ౄ߳ߩነ㒝㊄ࠍ㓸⸘ߒ↳ޔ๔ᚲ ԭ ੱᚲᓧ⒢ߩ⚵ߺ ᓧ㊄㗵߆ࠄប㒰ߔࠆޕ ࠝࠬ࠻ࠕߩᚲᓧ⒢ߪޔੱ߮ᴺੱ એ ߩ⸘▚ ߦࠃ ࠅ᳞ ࠄࠇ ࠆ⺖⒢ ᚲᓧ ߕࠇߩ⚊⒢⠪ߦߟߡ߽ޔหߓᴺߦ߅ (Taxable Income)ߦኻߒߡ৻ޔቯߩ⚥ㅴ⒢₸ ߡቯࠄࠇߡࠆᧄߚߩߘޕⓂߢߪޔᴺੱ ࠍㆡ↪ߒޔ⒢㗵߇▚ߐࠇࠆᧂޔ߅ߥޕᚑᐕޔ ߩᚲᓧߦኻߒߡ⺖ߐࠇࠆ⒢߽ޔᚲᓧ⒢ߣ ․ቯኾ㐷⡯(ኅ⊒ޔኅ⧓ޔ⢻ੱޔ⠪ ߱ߎߣߦߔࠆޕ ߪࠬࡐ࠷ㆬᚻ)߮╙৻ᰴ↢↥⠪ߦߟߡ ೋߦޔੱߦኻߒߡ⺖ߐࠇࠆᚲᓧ⒢ߩ⸘ ߪޔ⒢㗵⸘▚ߦ㑐ߔࠆ․߇ࠆޕ ▚ߩ⚵ߺߦߟߡ⺑ߔࠆޕ ߹ߕ↳ޔ๔ኻ⽎ᚲᓧ(Assessable Income) ࠍ㓸⸘ߔࠆ↳ޕ๔ኻ⽎ᚲᓧߣߪߥ⊛⥸৻ޔ ᔨߦ߅ߌࠆㅢᏱᚲᓧ(Ordinary Income)ߩߺ 161 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ޣ⒢₸(ੱ⚊⒢⠪)ޤ ౝ߇↳๔ᦼ㒢ߣߥࠆޕ Ԯ ᴺੱᚲᓧ⒢ߩ⚵ߺ ⺖⒢ᚲᓧ ᐕᐲ⒢₸ ࠼࡞એਅ ᴺੱߦଥࠆᚲᓧ⒢ߩ⸘▚ߪޔળ⸘ߩ⋉ ߦኻߔࠆ⒢ോ⺞ᢛ߆ࠄᆎ߹ࠆޕ ࠼࡞࡞࠼ޓએਅ ࠼࡞࡞࠼ޓએਅ ળ⸘ߪ೨ᐕᐲએ೨ߦ߅ߡ⸘ᷣߺߢ ࠼࡞࡞࠼ޓએਅ ࠆ⋉ߢޔ⒢ോߪ⺖⒢ߩ➅ᑧߴ߇ⴕࠊࠇߚ ࠼࡞ ߽ߩߦߟߡߪ⋉ޔ㊄ߦ▚ߔࠆߚߦޔട ▚ߐࠇߚ⒢㗵ߦߪޔฦ⒳ߩ⒢㗵ប㒰߇ㆡ ▚⺞ᢛߔࠆ․ޔ߫߃ޕቯߩ㒾㊄ߩ⺖ ↪ߐࠇࠆޔ߫߃ޕᛔ㙃ኅᣖប㒰(21)৻╙ޔሶ ⒢➅ᑧߴ߿↥⾗ޔಣಽߦ߁ࠠࡖࡇ࠲࡞ࠥࠗ ប㒰(22)ޔૐᚲᓧ⠪ប㒰ޔᐕ㊄ฃ⛎⠪ប㒰ޔක ࡦߦଥࠆᏅ㗵߇ߎࠇߦ߹ࠇࠆޕ ≮⾌ប㒰ޔ ੱ㒾ប㒰ޔ ㆙㓒ዬ⠪ប㒰ޔ ᷫଔఘළߦߟߡߪޔ⒢ോㆡ↪ߐࠇࠆఘ ␠ળ㓚⛎ઃប㒰ޔ㈩ᒰប㒰߮ᄖ࿖⒢㗵ប ළ₸ߪఘළᣇᴺߪޔળ⸘ߩߘࠇߣߪ⇣ߥ 㒰╬߇ࠆޕ ࠆߚޔળ⸘ߩᷫଔఘළߩ㗵ࠍ৻ᣤട▚ߔ ߹ߚ⺖ޔ⒢ᐕᐲߦ߅ߡᡰᛄࠊࠇߚḮᴰᓽ ࠆߩߘޕᓟޔᚲᓧ⒢ᴺߩⷙቯߦၮߠ߈ޔᡷ (PAYG Withholding)੍߮ቯ⚊⒢(PAYG ߡ⸘▚ߒߚᷫଔఘළ⾌ࠍޔ⒢ോߩ៊㊄ߣ Installment)╬ߩ⺞ᢛ߽ⴕ⚊ߥ⊛⚳ᦨޔઃ ߒߡ▚ߔࠆޕ 㗵ߪㆶઃ㗵߇ቯߐࠇࠆޕ ߹ߚޔળ⸘ߩ⾌↪㗄⋡ߩ߁ߜޔ⒢ോߪ ዬ⠪ߢࠆੱߪ⺖ޔ⒢ᚲᓧ߇⺖ޔ⒢ᦨ ៊㊄ਇ▚ߣߐࠇࠆ߽ߩࠍട▚ߔࠆޕ ߃߫ޔ ૐ㒢ߩ 6,000 ࠼࡞ࠍ߃ࠆ႐วߪޔේೣߣߒ ⾗ᧄ⊛ᡰޔળ⸘ߩฦ⒳ᒁᒰ㊄߿Ḱ㊄ޔ ߡ↳ޔ๔ᦠࠍឭߒߥߌࠇ߫ߥࠄߥޕᚒ߇ ㊄એᄖߩฃ⿅ଢ⋉⚊ޔઃߐࠇߚᚲᓧ⒢ޔነ ࿖ߩࠃ߁ߥᐕᧃ⺞ᢛᐲߪሽߒߥߚޔ ઃ㊄߮ᑯ⼔჻⾌↪╬߇߹ࠇࠆޕห᭽ߦޔ ⛎ਈᚲᓧߩߺߩ႐วߢߞߡ߽⺖ޔ⒢ᦨૐ㒢 ળ⸘ߪ⋉ߣߥࠆ߇ޔ⒢ോߪ↳๔ኻ⽎ᚲ ࠍ߃ࠆ㒢ࠅߪ↳ޔ๔ᦠࠍឭߔࠆ⟵ോ߇ ᓧߣߐࠇߥ߽ߩߪ㕖⺖⒢ᚲᓧߣߐࠇࠆ߽ ࠆޕ ߩ╬ߩᷫ㗵ࠍⴕ߁ޕ ߹ߚޔੱߩ⺖⒢ᚲᓧ߇⺖⒢ᦨૐ㒢ߦḩߚ ᦨᓟߦޔ⒢ോࠄࠇࠆ․ប㒰ߩᷫ▚ ߥ႐วߢߞߡ߽ߩߘޔੱ߇ᬺࠍ༡ ࠍⴕ߁៊➅ޔ߫߃ޕᄬប㒰ޔᬺ㑐ㅪ⾗ ႐วޔḮᴰᓽߐࠇߡࠆᚲᓧ߇ࠆ႐วޔ ᧄ⊛ᡰប㒰ޔᬺ↪ߦଥࠆၮ␆⊛㈩㔚 ៊ᄬ⧯ߒߊߪ➅៊ᄬ߇ࠆ႐วޔ㈩ᒰប㒰 ᡰប㒰ޔ㋶ᬺ㑐ㅪߩ৻ቯߩ⾗ᧄ⊛ᡰޔᑪ ߩㆶઃࠍ↳⺧ߔࠆ႐ว╬ߪ↳ޔ๔ᦠࠍឭߔ ‛߿ၮ␆ࠗࡦࡈߦଥࠆ⾗ᧄ⊛ᡰ߮⎇ⓥ ࠆᔅⷐ߇ࠆޕ 㐿⊒⾌ប㒰╬߇߹ࠇࠆޕ 㕖ዬ⠪ߢࠆੱߪޔḮᴰᓽߐࠇߡ એߩ⒢ോ⺞ᢛࠍⴕޔ᳞ࠄࠇߚ⺖⒢ᚲ ߥࠝࠬ࠻ࠕ࿖ౝḮᴰߩᚲᓧ߇ࠆ႐ ᓧ(Taxable Income)ߦኻߒߡޔ30㧑ߩ৻ቯ⒢ ว߿ޔᬺࠍ༡႐ว៊ޔᄬ⧯ߒߊߪ➅៊ ₸(24)ࠍㆡ↪ߒޔߦᦝޔ⒢㗵ប㒰ߣߒߡޔ㈩ᒰ ᄬ߇ࠆ႐วޔ㈩ᒰប㒰ߩㆶઃࠍ↳⺧ߔࠆ႐ ប㒰߮ᄖ࿖⒢㗵ប㒰ߩ⺞ᢛࠍⴕ⊛⚳ᦨޔ ว╬ߪ↳ޔ๔ᦠࠍឭߔࠆᔅⷐ߇ࠆޕ ߥ⚊ઃ㗵ߪㆶઃ㗵߇ቯߐࠇࠆޕ ⺖⒢ᦼ㑆ߪ㧣㧝ᣣ߆ࠄ㧢 30 ᣣߩ㧝ᐕ ዬ⠪ߢࠆᴺੱߪ৻ޔㇱߩ㕖༡ડᬺࠍ 㑆ߢࠅᦼߩߘޔ㑆ߩᚲᓧߦଥࠆ⏕ቯ↳๔ᦼ 㒰߈↳߇ߡߴߔޔ๔ᦠߩឭࠍߒߥߌࠇ߫ߥ 㒢ߪޔේೣߣߒߡޔ10 31 ᣣߢࠆ (23)ޕ ࠄߥޔߚ߹ޕ㕖ዬ⠪ߢࠆᴺੱ߽ޔ࿖ౝ ૉߒޔᬺᐕᐲࠍ⺖⒢ᦼ㑆ߣߔࠆߎߣ߇ ߢᬺࠍ༡ࠎߢࠆ႐วߪޔ࿖ౝḮᴰᚲᓧߦ ࠄࠇߚ⚊⒢⠪ߪ⺖ޔ⒢ᦼ㑆⚳ੌᓟ㧠ࡩએ ଥࠆ↳๔ࠍⴕ߁ᔅⷐ߇ࠆޕ 162 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ߥ߅ޔዬ⠪ߢࠆᴺੱߪࡊ࡞ࠣޔળ␠ ߚ႐วߦ⼂ߐࠇࠆ․ޕቯߩ⽎ߣߪ↥⾗ޔ ߦࠃࠆㅪ⚿↳๔߽ࠄࠇࠆޕ ⼑ᷰߩࠃ߁ߥᚲᮭߩ⒖ォ╬ߩ߶߆ߩ↥⾗ޔ ⺖⒢ᦼ㑆ߪޔේೣߣߒߡޔ㧣㧝ᣣ߆ࠄ㧢 ᑄ᫈ߦ↥⾗ޔଥࠆᮭߩഃ⸳ߪߘߩขᓧޔ 30 ᣣߩ㧝ᐕ㑆ߢࠆ߇ᦼߩߘޔ㑆ߩᚲᓧ ା⸤ߩ㐿ᆎ߿ᜬಽߩᡰᛄࠬޔᄾ⚂ߩ✦⚿ ߦଥࠆ⏕ቯ↳๔ᦼ㒢ߪ⚊ޔ⒢⠪ߦࠃߞߡ⇣ߥ ߿ᦝᣂޔળ␠ߦࠃࠆ⥄Ꮖᩣᑼขᓧ⚊ޔ⒢⠪߇ ࠆޔ߫߃ޕᐕ㑆⋉߇㧝ජਁ࠼࡞╬ߩⷐ ዬ⠪ߢߪߥߊߥߞߚ႐ว╬߽ߺ⊛⥸৻ޔ ઙࠍḩߚߔਛⷙᮨએߩᴺੱߢࠆ႐วߪ㧝 ߦࠠࡖࡇ࠲࡞ࠥࠗࡦߣߒߡᗐቯߐࠇࠆ⽎ࠃ 15 ᣣ(ૉߒޔ೨ᐕߩ⺖⒢ᚲᓧ߇㧜ߢߞߚ ࠅ߽ޔᐢ▸࿐ߩ⾗ᧄ⊛ขᒁ߇ᝒ߃ࠄࠇࠆޕ ᴺੱߪ 2 28 ᣣ)ޔㅢᏱߩᴺੱߩ႐วߪ㧞 ߎߩࠃ߁ߥ․ቯߩ⽎ߦࠃߞߡᓧࠄࠇߚ 28 ᣣޔ೨ᐕએ೨ߦଥࠆ↳๔ᦠ߇ᧂឭߣߥߞ ߪ⚻ᷣ⊛⋉߆ࠄߦ↥⾗ޔଥࠆขᓧේଔ ߡࠆᴺੱߪ 10 31 ᣣ╬ߣߥࠆޔઁߩߘޕ ╬ߩ৻ቯߩ⾌↪ࠍᏅߒᒁ߈ޔ㕖⺖⒢㗄⋡߿➅ ᬺᐕᐲࠍ⺖⒢ᦼ㑆ߣߔࠆߎߣࠍᛚߐࠇߚ ᑧߴⷙቯࠍ⠨ᘦߒߚߢ․ޔቯߩ⽎ߏߣߩ ⚊⒢⠪╬ߦߟߡߪ↳ࠆߥ⇣ޔ๔ᦼ㒢߇ㆡ↪ ࠠࡖࡇ࠲࡞ࠥࠗࡦߪࠠࡖࡇ࠲࡞ࡠࠬࠍ▚ ߐ ࠇࠆ ↳ ߩࠄ ࠇߎޕ๔ᦼ 㒢ߪ ޔ⒢ോ 㐳ቭ ߔࠆࠆޕ⽎ߦ㑐ߔࠆࠠࡖࡇ࠲࡞ࡠࠬ߇ (Commissioner of Taxation)ߩⵙ㊂ߢቯߐ ࠆ႐วߩઁޔ⽎߆ࠄ↢ߓߚࠠࡖࡇ࠲࡞ࠥࠗ ࠇࠆ(25)ޕ ࡦߣ⋧Ვߔࠆߩߘޕߢޔㆊᐕᐲ߆ࠄ➅ࠅ ԯ ࠠࡖࡇ࠲࡞ࠥࠗࡦ ߐࠇߚࠠࡖࡇ࠲࡞ࡠࠬߪᷫ㗵ߩ․╬ߩ⺞ ࠠࡖࡇ࠲࡞ࠥࠗࡦߪߩ↥⾗ޔಣಽ╬ߦߞ ᢛࠍⴕࡦࠗࠥ࡞࠲ࡇࡖࠠ࠻࠶ࡀߥ⊛⚳ᦨޔ ߡ↢ߓࠆᚲᓧࠍ⾗ᧄ⊛ߢࠆࡖࠠޕ ߪࡀ࠶࠻ࠠࡖࡇ࠲࡞ࡠࠬ߇▚ߐࠇࠆޕ ࡇ࠲࡞ࠥࠗࡦߦኻߔࠆᚲᓧ⒢ߩ⺖⒢ᐲߪޔ ࡀ࠶࠻ࠠࡖࡇ࠲࡞ࠥࠗࡦߪޔᴺቯᚲᓧߣߒ 1985 ᐕߦዉߐࠇߚޕ ߡ↳๔ኻ⽎ᚲᓧߦ߹ࠇߩઁޔᚲᓧߣว▚ߐ ࠇࠆ৻ޕᣇߩઁޔߪࠬࡠ࡞࠲ࡇࡖࠠ࠻࠶ࡀޔ ೨ㅀߩㅢࠅޔᚲᓧ⒢߇⺖ߐࠇࠆᚲᓧߦߪޔ ㅢᏱᚲᓧߣᴺቯᚲᓧ߇ࠆ߇ޔ1985 ᐕએ೨ߩ ᚲᓧߣߪㅢ▚ߢ߈ߕ⠉ᐕએ㒠ߦ➅ࠅߐࠇࠆޕ ⺖⒢ࡌࠬߪޔㅢᏱᚲᓧߦ㒢ቯߐࠇߡߚޕ ࠗࡦࡇࡘ࠹࡚ࠪࡦᐲ 1974 ᐕߦ⺖ࡦࠗࠥ࡞࠲ࡇࡖࠠޔ⒢ߩዉ߇ᬌ ᴺੱߩ㈩ᒰߪޔᣢߦߘߩᚲᓧߦኻߔࠆ⒢߇ ⸛ߐࠇߚ߽ߩߩታߒߥ߆ߞߚޕ ⺖ߐࠇߚᓟߩᲑ㓏ߢޔᩣਥ߳ߩ⋉ಽ㈩ߣߒ ߒ߆ߒߩߘޔᓟޔฦ࿖ߩ⒢ߩ⋧㆑ࠍ↪ ߡⴕࠊࠇࠆߚޔ㈩ᒰࠍฃߌขߞߚᩣਥߦ߅ ߒߚ⒅⒢࿁ㆱⴕὑ߇ᮮⴕߒޔOECD ෳട࿖ߢ ߡ߽ޔ ㈩ᒰߦଥࠆᚲᓧ⒢߇⺖ߐࠇࠆߎߣߪޔ ߪ໑৻⺖ࡦࠗࠥ࡞࠲ࡇࡖࠠޔ⒢ࠍⴕߞߡߥ ੑ㊀⺖⒢ߦᒰߚࠆߣߩ⠨߃ߦၮߠ߈ࡇࡦࠗޔ ߆ߞߚࠝࠬ࠻ࠕߪ⻉ޔᄖ࿖ߩᐲߣߩ ࡘ࠹࡚ࠪࡦᐲ(㈩ᒰប㒰)߇ណ↪ߐࠇߡ ⺞ࠍㄼࠄࠇߚߥ߁ࠃߩߎޕ⢛᥊ߦࠃࠅ⺖ޔ ࠆޕ ⒢ࡌࠬߩᄢࠍ࿑ࠆ⒢ᡷᱜߩ৻Ⅳߣߒߡ ේೣ⊛ߥᣇᴺߢߪޔ㈩ᒰࠍฃߌขߞߚዬ ዉߐࠇߚߩ߇⺖ࡦࠗࠥ࡞࠲ࡇࡖࠠޔ⒢ߣޔ ⠪ߚࠆ⚊⒢⠪ߩᚲᓧ⒢ߩ⸘▚ߦ߅ߡ(26)ޔ㈩ ᓟㅀߔࠆࡈࡦࠫࡌࡀࡈࠖ࠶࠻⒢ߢࠆޕ ᒰࠍⴕߞߚᴺੱ߇ᡰᛄߞߚᚲᓧ⒢ߩ߁ߜߘޔ ߥ߅⺖ࡦࠗࠥ࡞࠲ࡇࡖࠠޔ⒢ߪޔታോޔ ࠇߙࠇߩ㈩ᒰߦᔕߓߚ㗵(ࡈࡦࠠࡦࠣࠢ ࠠࡖࡇ࠲࡞ࠥࠗࡦ⒢ߣ߫ࠇࠆߎߣ߇ᄙߚ ࠫ࠶࠻)ࠍ↳๔ኻ⽎ᚲᓧߦട▚ߒ(ࠣࡠࠬࠕ࠶ ߚߒ┙⁛ޔ⒢⋡ߣߩ⺋⸃ࠍߊ႐ว߽ࠆ ࡊ)ߩߘ߽߆ߚޔ㈩ᒰߦኻߔࠆ⺖⒢߇ߥߐࠇ ߇߽ߢ߹ߊޔᚲᓧ⒢ߩ⚵ߺߦ߅ߡ⺖ޔ ߡߥ߽ߩߣߒߡ৻ޔᣤ⒢㗵ࠍ▚ߔࠆޕ ⒢ᚲᓧߩ৻ㇱࠍ᭴ᚑߔࠆ߽ߩߢࠆޕ ߘߩᓟޔታ㓙ߦᴺੱߦࠃߞߡᡰᛄࠊࠇߚᚲᓧ ࠠࡖࡇ࠲࡞ࠥࠗࡦߪ․ޔቯߩ⽎߇⊒↢ߒ ⒢⋧ᒰ㗵࠶ࠫࠢࠣࡦࠠࡦࡈߜࠊߥߔޔ 163 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ࠻ࠍ㈩ᒰប㒰ߣߒߡ▚ޔߐࠇߚ⒢㗵߆ࠄប ࠔࡦ࠼ߣ߫ࠇࠆᐕ㊄ၮ㊄ߦญᐳࠍ㐿⸳ߒޔ 㒰ߔࠆޕ ࡈࠔࡦ࠼▤ℂ⠪߇ߦ⾗㊄ㆇ↪ࠍ࿑ࠅޔᐕ ߥ߅ޔ 㕖ዬ⠪߇ฃߌขࠆ㈩ᒰߦ㑐ߒߡߪޔ 㦂ⷐઙ╬ࠍḩߚߒߚട⠪߇ޔᐕ㊄ߣߒߡࡈ એߩࠃ߁ߥ⒢㗵ប㒰ߪㆡ↪ߐࠇߕޔḮᴰᓽ ࠔࡦ࠼߆ࠄ⾗㊄ࠍฃߌขࠆ⚵ߺߢࠆޕ ⒢ߦ߅ߡ⺞ᢛߐࠇࠆޔߜࠊߥߔޕ⒢ᒁ߈ ߎߩᐲߩߚߦ⸳┙ߐࠇࠆࡈࠔࡦ࠼ߪޔ ೨㈩ᒰ(Unfranked Distribution)ߦኻߒߡߪ ੱᐕ㊄ၮ㊄․ߩⷙࠍฃߌࠆޕ Ḯᴰᓽߐࠇࠆ߇৻ޔᣇߢޔ⒢ᒁ߈ᓟ㈩ᒰ ࡈࠔࡦ࠼ߦߪޔหᬺ⠪߿⚵วߦࠃߞߡ⸳┙ (Franked Distribution)ߦኻߔࠆḮᴰᓽߪ ߐࠇߚ↥ᬺࡈࠔࡦ࠼ޔ㓹↪⠪ߦࠃߞߡ⸳┙ߐ ⴕࠊࠇߥ(27)ޕ ࠇߚᴺੱࡈࠔࡦ࠼ޔ㊄Ⲣᯏ㑐߇․ቯߩട⠪ Ա ߘߩઁߩࠛࡦ࠹ࠖ࠹ࠖ ╬ࠍኻ⽎ߣߒߡឭଏߔࠆዊᄁࡈࠔࡦ࠼╬ߩ ߹ߕޔߪࡊ࠶ࠪ࠽࠻ࡄޔ㒢ቯ⽿છࡄ ᭽ߥޘ⒳㘃߇ࠅ⺖ޔ⒢ߩขᛒ߽৻᭽ߢ ࠻࠽ࠪ࠶ࡊࠍ㒰߈ޔᚲᓧ⒢ߩ⚊⒢⠪ߣߪߥ ߪߥߥ⊛⥸৻ޕขᛒߢߪ߇࠼ࡦࠔࡈޔട ࠄߥ߇ߚߓ↢ࠄ߆ࡊ࠶ࠪ࠽࠻ࡄޔᚲᓧ ⠪╬߆ࠄฃߌࠇߚ㊄߮Ⓧ┙ᦼ㑆ਛ ߦߟߡޔᲤᐕ↳๔ߔࠆᔅⷐ߇ࠆޕ ߩㆇ↪⋉ߪࡈࠔࡦ࠼ߩᚲᓧߣߥࠅޔౝኈ߿⁁ ৻ᣇߩࡊ࠶ࠪ࠽࠻ࡄޔ᭴ᚑຬߪࡄޔ ᴫߦᔕߓߡ⇣ߥࠆ⒢₸ࠍㆡ↪ߒߡޔᚲᓧ⒢߇ ࠻࠽ࠪ࠶ࡊ߆ࠄ↢ߓߚᚲᓧ߇ಽ㈩ߐࠇߚ߆ ⺖ߐࠇࠆޕ ุ߆ߦ㑐ࠊࠄߕߩࠇߙࠇߘޔᜬಽߦᔕߓߚᚲ ᓧࠍޔฦ᭴ᚑຬߩ↳๔ኻ⽎ᚲᓧߣߒߡ↳๔ߒ 㧟 ᶖ⾌⒢ ߥߌࠇ߫ߥࠄߥޕ Ԭ ᚑ┙ߜ ࡄ࠻࠽ࠪ࠶ࡊߦ៊ᄬ߇↢ߓߚ႐วߘޔ 2000 ᐕߦޔᣢሽߩᄁ⒢ߦᦧࠊࠆ㑆ធ⒢ߣ ߩ៊ᄬߪޔฦ᭴ᚑຬߦ߅ߌࠆᚲᓧߩ⸘▚ߦ߅ ߒߡᣂߚߦዉߐࠇߚㅪ㇌⒢ߢࠆޕ ߡ৻ޔቯߩᣇᴺߦࠃࠅប㒰ߐࠇࠆޕ ᶖ⾌⒢ዉએ೨ߪ․ޔቯߩ‛ຠߩㅧ߮ ߹ߚޔା⸤ߪޔᴺੱ⺖⒢ା⸤ࠍ㒰߈ޔᚲᓧ ࿖ౝ߳ߩᜬㄟߺߦኻߒߡߪޔᄁ⒢߇⺖ߐࠇ ⒢ߩ⚊⒢⠪ߣߪߥࠄߥ߇ޔା⸤߆ࠄ↢ߓߚ ߡߚߩߢࠆ߇ߦࠬࡆࠨߪࠇߎޔኻߔࠆ ᚲᓧߪޔᲤᐕ↳๔ߔࠆᔅⷐ߇ࠆޕ ⺖⒢߇ߐࠇߥ߽ߩߢߞߚߚ⺖ޔ⒢ࡌ ৻ᣇޔା⸤ߩฃ⋉⠪ߢ৻ቯߩⷐઙࠍḩߚߔ ࠬ߇⁜ߊ⺖ߟ߆ޔ⒢ኻ⽎ߣߐࠇࠆ‛ຠߦߟ ⠪ߪޔේೣߣߒߡޔା⸤߆ࠄ↢ߓߚᚲᓧߢฃ ߡߪ㕖Ᏹߦⶄ㔀ߢ㜞⒢₸߇ㆡ↪ߐࠇࠆ⒢ߢ ⋉⠪ߩ⋉ߣߐࠇࠆ㊄㗵ࠍ↳ޔ๔ኻ⽎ᚲᓧߣ ߞߚ⺖ࠅࠃޔߢߎߘޕ⒢ࡌࠬ߇ᐢߊޔᲧ ߒߡ↳๔ߒߥߌࠇ߫ߥࠄߥޕ セ⊛⒢₸߇ૐ㑆ធ⒢ߩᔅⷐᕈ߇⼏⺰ߐࠇ ା⸤ᚲᓧߩ⸘▚↢ߓߚ៊ᄬߪߒࠅ➅ޔ ߚ⚿ᨐޔ2000 ᐕߩᛮᧄ⊛⒢ᡷᱜߩᩇߣߒߡޔ ߡ⠉ᐕએᓟߩା⸤ᚲᓧߣ⋧Ვߔࠆߎߣ߇ߢ߈ ᶖ⾌⒢߇ዉߐࠇߚ(28)ޕ ࠆ߇ޔฃ⋉⠪ߦኻߒߡ㈩ಽߔࠆߎߣߪߢ߈ߥ ᶖ⾌⒢ߪޔㅪ㇌ᐭߦࠃߞߡ⺖ߐࠇࠆ߇ޔ ޕ ߘߩ⒢ߪߔߴߡᎺᐭߦኻߒߡઃߐࠇࠆޕ ߥ߅ޔ ࡄ࠻࠽ࠪ࠶ࡊߪା⸤ࠍㅢߓߡޔ Ꮊᐭ߇৻ቯߩ᳓Ḱߢࠨࡆࠬࠍឭଏߢ ߘߩ᭴ᚑຬߪฃ⋉⠪ߦኻߒߡಽ㈩ߐࠇࠆ㈩ ߈ࠆߚߩ⽷Ḯࠍᐔߦ㈩ಽߔࠆߣ߁⋡⊛ ᒰߪޔᜬಽߦᔕߓߚࡈࡦࠠࡦࠣࠢࠫ࠶ ߦᓥޔฦᎺ߳ߩ㈩ಽ㗵ߪޔㅪ㇌ᐭઃ㊄ ࠻ߦߟߡޔ㈩ᒰប㒰߇ㆡ↪ߐࠇࠆޕ ᆔຬળ(29)ߦࠃࠆ൘๔ߦၮߠ߈ቯߐࠇࠆޕ ᦝߦޔੱᐕ㊄ၮ㊄ᐲߦ߅ߌࠆࡈࠔࡦ࠼ ԭ ⚵ߺ ߪޔᚲᓧ⒢ߩ⚊⒢⠪ߣߥࠆޕ ᬺ╬ࠍⴕ߁⠪ߢޔၮḰᄁ㜞߇ 75,000 ੱᐕ㊄ၮ㊄ᐲߣߪޔട⠪⥄ࠄ߇ࡈޔ ࠼࡞એ(㕖༡࿅ߩ႐วߪ 150,000 ࠼࡞ 164 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 એ)(30)ߢࠆ႐วߪޔᶖ⾌⒢⺖⒢ᬺ⠪ߣߒ 㕖⺖⒢ขᒁ(Input Taxed Supplies)ߪߘߩ ߡ⊓㍳ࠍߒߥߌࠇ߫ߥࠄߥޕ ᄖߣߐࠇޔᶖ⾌⒢ߪ⺖ߐࠇߥޕ ߥ߅ޔၮḰᄁ㜞ߣߪ⋥ޔㄭߩ 12 ࡨ㑆 ⒢ขᒁߦߪޔ㊁⩿ޔᨐ‛ߪ⡺ߩ߁ߜ⺞ ߩᄁታ❣ߪᓟ 12 ࡨ㑆ߩ੍ᗐᄁߩ ℂߐࠇߡߥ߽ߩޔᔅ㔛ຠߣߒߡߩࡄࡦޔ ߕࠇ߆ߦଥࠆ⒢ᛮ✚ᄁ㜞(⺖⒢ኻ⽎ᄖข ຠ߮⺞ᢱߣߞߚၮᧄ㘩ᢱຠޔᢎ⢒ ᒁ߮㕖⺖⒢ขᒁ╬ࠍ㒰ߊߩߎޕ߁ࠍ)ޕ႐ ߮ᢎ⢒↪‛ຠޔක≮㒾ࠨࡆࠬޔක⮎ วߩ 12 ࡨ㑆ߣߪ․ޔቯߩ߆ࠄᆎ߹ࠆ ຠޔ⢒ఽޔャޔ࿖㓙ャㅍߪ࿖㓙ㇷଢޔ᳓ ᬺᐕᐲޔߪ㧣߆ࠄ㧢ߩ⺖⒢ᦼ㑆ߣߪ㑐 ߿ਅ᳓ޔㄘ߮ᬺᄁළ╬߇ᒰߒޔ ଥߥߊ⠨ᘦߐࠇࠆߚޔᬺ⠪ߪᲤޔၮḰ ߎࠇࠄߩขᒁߦߟߡߪޔ⒢㗵ប㒰߇ ᄁ㜞߇㒢ߦ㆐ߒߡࠆ߆ุ߆ࠍ⏕ߔࠆ ࠄࠇࠆޕ ᔅⷐ߇ࠆޕ ৻ᣇޔ㕖⺖⒢ขᒁߦߪޔ㊄㌛ߩ⾉ઃ߮ ߎߩ߶߆ޔ ᬺ╬ࠍⴕ߁⠪ߩၮḰᄁ㜞߇ޔ ଔ⸽ขᒁ╬ࠍ㊄Ⲣขᒁޔቛߩ⾉ઃ ⸥ߩ㊄㗵ߦḩߚߥ႐วߢߞߡ߽ߩߘޔ ߮ᄁළ߇ᒰߒߩࠄࠇߎޔขᒁߦߟߡߪޔ ⠪ߩㆬᛯߦࠃࠅޔᶖ⾌⒢⺖⒢ᬺ⠪ߣߒߡ⊓ ⒢㗵ប㒰߇ࠄࠇߥޕ ㍳ࠍߔࠆߎߣ߇ߢ߈ࠆ(31)ޕ ⒢㗵ប㒰ߩㆡ↪ߦ㑐ߒߡߪࠗࡏࡦࠗޔ ⊓㍳ࠍⴕߞߚᬺ⠪ߪߩࠇߙࠇߘޔၮḰᄁ ࠬᣇᑼ߇ណ↪ߐࠇߡࠆޕ⒢ㄟଔ㗵߇ 82.5 㜞ߦᔕߓߡޔᲤ྾ඨᦼߪᲤ↳ޔ๔ࠍߒ ࠼࡞ࠍ߃ࠆขᒁࠍⴕߞߚ႐ว⊓ޔ㍳ᬺ⠪ ߥߌࠇ߫ߥࠄߥޕૉߒޔㆬᛯߦࠃࠅ⊓㍳ࠍ ߪ‛ޔຠߩ⽼ᄁ⠪ߪᓎോߩឭଏ⠪ߦࠃࠅ⊒ ⴕߞߚᬺ⠪ߪ⺖ޔ⒢ᦼ㑆ࠍ㧝ᐕߣߒޔᐕߏ ⴕߐࠇࠆࠗࡦࡏࠗࠬࠍ೨ߦขᓧߒߥߌࠇ߫ޔ ߣߦ↳๔ࠍߔࠆߎߣ߇ߢ߈ࠆޕ ↳๔ߦ߅ߡ⒢㗵ប㒰ߩㆡ↪߇ࠄࠇ ᶖ⾌⒢ߪޔේೣߣߒߡ‛ࠆࠁࠄޔຠߩ⽼ ߥޔߪࠬࠗࡏࡦࠗޔ߅ߥޕᚲቯߩ㗄⋡(32)߇ ᄁߪᓎോߩឭଏߦኻߒߡޔ10㧑ߩ⒢₸ߢ⺖ ⸥ߐࠇߚ᭽ᑼߢߥߌࠇ߫ߥࠄߥޕ ߐࠇࠆ߇ޔ⒢ขᒁ(GST-Free Supplies)߮ ޣ⒢ㄟଔ㗵߇ 1,000 ࠼࡞ᧂḩߩ႐วߩࠗࡦࡏࠗࠬߩޤ Ԙᮡ㗴(ࠗࡦࡏࠗࠬߢࠆᣦ) ԙ⊒ⴕ⠪ߩฬ⒓ Ԛᬺ⠪⇟ภ ԛขᒁᣣ Ԝขᒁߩⷐ ԝฦขᒁߩ⒢ㄟଔ㗵 Ԟᶖ⾌⒢㗵ࠍว⸘㗵 㧠 ࡈࡦࠫࡌࡀࡈࠖ࠶࠻⒢ ࡈࡦࠫࡌࡀࡈࠖ࠶࠻⒢ߩዉᒰೋߩ⋡⊛ ࡈࡦࠫࡌࡀࡈࠖ࠶࠻⒢ߪޔ㓹↪⠪߆ࠄ ߪ⛎ޔਈࠍޔゞ߿ᩣᑼ╬ࠍ⚻ᷣ⊛⋉ߢ ᓥᬺຬߦឭଏߒߚ․ቯߩ⚻ᷣ⊛⋉ߦኻߒߡ ᡰ⛎ߔࠆߎߣߦࠃߞߡޔᚲᓧ⒢ࠍࠇࠃ߁ߣ ⺖ߐࠇࠆㅪ㇌⒢ߣߒߡޔ1986 ᐕߦዉߐࠇߚޕ ߔࠆ⠪ߦኻᔕߔࠆߚߢߞߚޕ 165 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ࡈࡦࠫࡌࡀࡈࠖ࠶࠻ߣߪޔ㓹↪㑐ଥߦ 25㧑એਅࠍㅪ㇌ᐭߩᱦߣߒߡޔᱷࠅࠍᎺ 㑐ㅪߒߡឭଏߐࠇࠆᮭ(⽷↥ᮭࠍ)․ޔ ᐭߦ㈩ಽߔࠆᣦ߇ᙗᴺߢቯࠄࠇߡࠆޕ ᮭޔᄺߪଢቱ╬ࠍᐢߊ߽ߩߢࠅޔ ‛ຠ⒢ߪࠕ࠻ࠬࠝޔ࿖ౝߢ↢↥ߪ ߃߫ޔゞߩଏਈޔዬ⾌߿㘩⾌ߣߞߚ⾌ ㅧߐࠇߚ৻ቯߩ‛ຠߦኻߒߡ⺖ߐࠇࠆ⺖ޕ ↪ഥߪ㒰ޔ୯ᒁ߈߿ଔᩰߩ㒢⸳ቯ╬ ⒢ኻ⽎‛ຠߪࠍࡦࠗࡢޔ㒰ߊ㈬㘃ߎ߫ߚޔ ߩ⚻ᷣ⊛⋉߇߹ࠇࠆޕએߩࠃ߁ߥ⚻ᷣ ຠޔ⍹ᴤ߮ઍᦧΆᢱߢࠆ‛ߩࠄࠇߎޕຠ ⊛⋉ߦߟߡߪ⛎ޔਈߩᚻขࠅಽߦ⋧ᒰߔ ࠍㅧߪ▤ߔࠆ႐ว߿ߩߎ߫ߚ⪲ޔᩱၭ ࠆ⒢ᒁ߈ᓟߩ㗵ߣ⠨߃ߡޔㅢᏱߩ⛎ਈߣหߓ ߦ㑐ࠊࠆ႐วߪࠍ⸵ߓ߆ࠄޔขᓧߒߥ ขᛒߦߔࠆߚߦࠣࡠࠬࠕ࠶ࡊ⸘▚ࠍⴕޔ ߌࠇ߫ߥࠄߥ⚊ޕ⒢⟵ോ⠪ߪ⺖ޔ⒢ኻ⽎‛ ⒢ᒁ߈೨ߩ㗵ߦᒁ߈ᚯߒߚߢޔ46.5㧑 ຠߩㅧ⠪߮ᄁᬺ⠪ߢࠆޔ߅ߥޕ㕖 ߩ⒢₸ࠍㆡ↪ߒߡޔ⒢㗵ࠍ▚ߔࠆ(33)ޕ ᬺ⋡⊛ߢޔᬺ⊛ᣉ⸳ࠍ↪ߒߥߢ⥄ኅ ࡈࡦࠫࡌࡀࡈࠖ࠶࠻⒢ߩ⚊⒢⠪ߪޔᓥ ࡆ࡞ࠍㅧߒߚ႐ว⺖ߪࠇߎޔ⒢ኻ⽎ߣߥ ᬺຬߦኻߒߡ৻ቯߩ⚻ᷣ⊛⋉ࠍឭଏߒߚ㓹 ࠄߥޕ ↪⠪ߢࠆޕ ㈬㘃ߪޔ࠷࠶ࡇࠬޔ࠺ࡦࡉޔ࡞ࡆޔ ೋߡࡈࡦࠫࡌࡀࡈࠖ࠶࠻⒢ߩ↳๔ࠍ ߘߩઁߩ㘶ᢱߦಽߌࠄࠇޔਥߣߒߡࠕ࡞ࠦ ⴕ߁⠪߮೨ᐕߩ⚊⒢㗵߇ 3,000 ࠼࡞ᧂḩߢ ࡞ಽ㊂㧝࠶࠻࡞ᒰߚࠅߩ⒢㗵߇ቯࠄࠇߡ ߞߚ⠪ߪ⺖ޔ⒢ᦼ㑆(㧠߆ࠄ㧟߹ߢߩ㧝 ࠆߎ߫ߚޕຠߪࠇߘߣࠢ࠶ࠖ࠹ࠬޔએᄖ ᐕ㑆)⚳ੌᓟߩ㧡 21 ᣣ(ૉߒޔ⒢ℂ჻ࠍㅢߓ ߦಽߌࠄࠇࠢ࠶ࠖ࠹ࠬޔ㧝ᧄᒰߚࠅߪߚ߫ ߡ↳๔ࠍⴕ߁႐วߪ㧡 28 ᣣ)߇↳๔߮⚊ ߎ㊂㧝ࠠࡠࠣࡓᒰߚࠅߩ⒢㗵߇ቯࠄ ઃߩᦼ㒢ߣߥࠆࠇߘޕએᄖߩ⠪ߪޔ྾ඨᦼᲤ ࠇߡࠆޕ⍹ᴤ߮ઍᦧΆᢱߪޔΆᢱߩ⒳㘃 ߦ↳๔߮⚊ઃࠍⴕ߁ޕ ߦࠃࠅ⚦߆ߊಽ㘃ߐࠇޔ㧝࠶࠻࡞ᒰߚࠅ ߥ߅ޔ㓹↪⠪߇⚊ઃߒߚࡈࡦࠫࡌࡀࡈ ߪ㧝ࠠࡠࠣࡓᒰߚࠅߩ⒢㗵߇ቯࠄࠇߡ ࠖ࠶࠻⒢ߪޔ㓹↪⠪ߩᚲᓧ⒢ߦଥࠆ⺖⒢ᚲᓧ ࠆޕ ߩ⸘▚៊ޔ㊄ߦ▚ߔࠆߎߣ߇ߢ߈ࠆޕ ԭ ࡢࠗࡦဋ╬⒢ ࡈࡦࠫࡌࡀࡈࠖ࠶࠻⒢ߩ⚊⒢⠪ᢙߪ⚂ ࡢࠗࡦဋ╬⒢ߪޔ2000 ᐕߩᛮᧄ⊛⒢ᡷᱜ 㧣ਁޔ2007-08 ᐕᐲߦ߅ߌࠆ⒢߇ో⒢ߦ ߦ߅ߡޔᄁ⒢߇ᑄᱛߐࠇࠆߦᒰߚࠅࡢޔ ኻߔࠆ⚂ 1.4㧑ߣⷙߤ߶ߐޔᮨߪᄢ߈ߊߥ ࠗࡦߩଔᩰ♽ࠍᒁ߈⛯߈⛽ᜬߔࠆߚߘޔ ߽ߩߩⶄ߇ߺ⚵ޔ㔀ߢ⼏⺰ߐࠇࠆߴ߈ὐ߽ ࠇ߹ߢࡢࠗࡦߦ⺖ߐࠇߡߚᄁ⒢ߦᦧࠊࠆ ᄙߊޔ㓹↪⠪ߦߣߞߡ߽ࠦࡦࡊࠗࠕࡦࠬࠦ ⒢ߣߒߡޔᣂߚߦዉߐࠇߚㅪ㇌⒢ߢࠆޕ ࠬ࠻߇㜞⒢⋡ߢࠆ(34)ޕ ࡢࠗࡦߪ‛ຠ⒢߇⺖ߐࠇߥ৻ᣇࠬࠝޔ ࠻ࠕ࿖ౝߢᶖ⾌ߐࠇࠆࡢࠗࡦߪߩߘޔ 㧡 ‛ຠ⒢╬ ᄁଔᩰߦኻߒߡ 29㧑ߩ⒢₸ߢࡢࠗࡦဋ╬⒢ Ԭ ‛ຠ⒢ ߇⺖ߐࠇࠆ(36)ޕ ‛ຠ⒢ߩᱧผߪฎߊߩࠄ߆ࠬࠡࠗޔᬀ ⚊⒢⟵ോ⠪ߪߩࡦࠗࡢޔㅧ⠪ޔᄁᬺ⠪ ߇ᆎ߹ߞߡ㑆߽ߥ㗃ߦዉߐࠇߚޕ㑐⒢ߣ ߮ャᬺ⠪ߢࠅޔ⒢㗵ߪ⽼ᄁଔᩰߦォᇾ ਗ߮ޔ㈬㘃߿ᅍ૽⽷ߦኻߒߡ⺖ߐࠇޔᬀ᳃ ߐࠇޔᶖ⾌⠪ߦࠃߞߡ⽶ᜂߐࠇࠆޕ ⥄ᴦᐭߩ㊀ⷐߥ⽷Ḯߢߞߚޕ ߥ߅ޔ ࡢࠗࡦဋ╬⒢߇⺖ߐࠇࠆࡢࠗࡦߦߪޔ ㅪ㇌⚿ᚑߦޔ㑐⒢߮‛ຠ⒢ߩ⺖⒢ᮭ ߱ߤ߁㈬߁ߤ߱ޔ㈬ຠޔᨐታ㈬ޔ㊁⩿㈬ޔ ߪޔㅪ㇌ᐭߩኾ▤⊛ᮭ㒢ߣߥߞߚ߇(35)ޔᎺ ࠅࠎߏ㈬ޔ᪸㈬Ᵽⱎޔ㈬߮ᣣᧄ㈬߇߹ࠇ ᐭߩ⽷ࠍ⛽ᜬߔࠆߚߩࠄࠇߎޔ⒢ߩ ࠆޕ 166 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 Ԯ 㜞⚖ゞ⒢ ᧂᶖൻߩ⛎ભᥜߩ⾈ขࠅࡀࡌࠫࡦࡈޔ ࡢࠗࡦဋ╬⒢ߣห᭽ߩ⿰ᣦߢ 2001 ᐕߦዉ ࡈࠖ࠶࠻⒢ޔᐕ㊄ၮ㊄ߩ㓹↪⠪㊄ࠊޔ ߐࠇߚޕ ࠁࠆࠬ࠻࠶ࠢࠝࡊ࡚ࠪࡦᐲ╬ߩᩣᑼઃ╬ ㅧ߆ࠄ㧞ᐕએౝߩ㜞⚖ゞߩ⽼ᄁߦᒰߚߞ ߇߹ࠇࠆޕ ߡߪ⽼ޔᄁଔ㗵߇৻ቯߩၮḰ㗵ࠍㆊߔࠆㇱ 㓹↪⠪߇ⵍߩߡߴߔޔ㓹↪⠪ߦኻߒߡ৻ ಽߩ㊄㗵ߦኻߒߡޔ33㧑ߩ⒢₸ߢ㜞⚖ゞ⒢߇ ߦᡰᛄߞߚ⛎ਈ߇ߩ㒢ᐲ㗵ࠍ߃ߚ႐วޔ ⺖ߐࠇࠆޔ߅ߥޕ㜞⚖ゞߣߪޔⓍタ㊂㧞࠻ࡦ 㓹↪⠪ߪᧃߩߩߘޔᣣ߆ࠄ㧣ᣣએౝߦ⛎ޔ ᧂḩ߮ਸ਼ゞੱᢙ㧥ੱᧂḩߩゞߢ⽼ޔߟ߆ޔ ਈ⒢ߩ⚊⒢⟵ോ⠪ߣߒߡ⊓㍳ࠍߒߥߌࠇ߫ߥ ᄁଔᩰ߇৻ቯߩၮḰ㗵(2009-2010 ᐕᐲߩ႐ ࠄߥޕ วߪޔ57,180 ࠼࡞)એߩゞߢࠆޕ ⚊⒢⟵ോ⠪ߢࠆ㓹↪⠪ߪ৻ޔቯߩ㒢ᐲ㗵 ⚊⒢⟵ോ⠪ߪޔᶖ⾌⒢ߩ⊓㍳ᬺ⠪ߢ߆ޔ (38)ࠍ߃ߚ৻ߩ⛎ਈ✚㗵ߦߟ߈ߩߘޔㆊ ߟޔ㜞⚖ゞߩᄁළࠍⴕߞߚㅧᬺ⠪ޔᄁᬺ ಽߦኻߒߡ 5.65㧑(39)ߩ⒢₸ࠍਸ਼ߓߡ▚ߒ ⠪ߪዊᄁᬺ⠪╬ߢࠆޕૉߒޔᵹㅢߩฦᲑ ߚ⒢㗵ࠍ↳๔߮⚊ઃߔࠆޕ 㓏ߦ߅ߌࠆᬺ⠪߇৻ߡߴߔޔᓞߦ㜞⚖ゞ⒢ ૉߒޔᲤᐕ㧢ಽߩ↳๔ߢߪޔᐕ㑆ߩᡰᛄ ࠍᡰᛄ߁߽ߩߢߪߥ৻ޔߚ߹ޕᐲ⺖⒢ߐࠇ ⛎ਈ✚㗵ߦኻߔࠆ⒢㗵ࠍ᳞ޔ೨ᐕ㧣એᓟ ߚゞチߦߟߡޔౣᐲ⺖ޔ⒢ⷐઙߦᒰߔࠆ ߩᲤߩ⚊⒢㗵ߣߩ⺞ᢛࠍⴕ߁ޕ ᄁළࠍⴕߞߚ႐วߪޔᣢߦ⚊ઃߐࠇߚ㜞⚖ゞ ߥ߅ޔ㓹↪⠪߇࠭࡞ࠚ࠙ࠬ࠙ࠨࡘ࠾ޔ ⒢⋧ᒰ㗵߇ᷫ㗵ߐࠇࠆߎߣߦߥࠆޕ ᎺએᄖߩᎺߪ․ၞߦ߅ߡ߽ᓥᬺຬߩ 㓹↪ࠍⴕ߁ࠃ߁ߥડᬺࠣ࡞ࡊߦዻߔࠆ႐วޔ 㧢 ⛎ਈ⒢ 㒢ᐲ㗵ߩ್ቯߪߩߘޔડᬺࠣ࡞ࡊ߇ࠝࠬ Ԭ ᚑ┙ߜ ࠻ࠕ࿖ౝߢᡰᛄߞߚ⛎ਈߩ✚㗵ߦࠃߞߡ ⛎ਈ⒢ߪޔᓥᬺຬߦ⛎ਈࠍᡰᛄ߁㓹↪⠪ߦ ⴕ߁ߎߣߦߥࠆޕ ኻߒߡ⺖ߐࠇߩߡߴߔߩࠕ࠻ࠬࠝޔᎺ Ԯ ᐲ⺞ߩข⚵ߺ ߮․ၞߦ߅ߡዉߐࠇߡࠆᣇ⒢ એߪ࠾ࡘࠨ࠙ࠬ࠙ࠚ࡞࠭Ꮊߩᐲߢ ߢࠆޕ ࠆ߇ޔ2008 ᐕ㧣ޔฦᎺ߮․ၞߩ⛎ ߘ߽ߘ߽⛎ਈ⒢ߪޔ1941 ᐕ┬ఽޔᚻᒰᐲ ਈ⒢ߦߟߡޔᐲ⊛⺞ࠍ࿑ࠆߚߩวᗧ ߩഃ⸳ߦ߁⽷Ḯ⏕ߩߚޔㅪ㇌⒢ߣߒߡ ⷙቯ߇⊒ലߒߦࠇߎޔวࠊߖߡޔฦᎺ߮․ ዉߐࠇߚޕ ၞߦ߅ߡ⛎ޔਈ⒢ᴺߩᡷᱜ߇ㅴࠄࠇ ߒ߆ߒޔၮᐙ⒢ߢࠆᚲᓧ⒢ߩ⺖⒢ᮭࠍᄬ ߡࠆޕวᗧⷙቯߢߪ↳ޔ๔ᦼ㒢ޔኋᴱᚻᒰ ߞߚᎺᐭ߆ࠄߩᒝⷐ⺧ߦࠃࠅޔ1971 ᐕߦ ߮⥄േゞᚻᒰߩ⒢ၮḰⷙቯޔᐕ㊄ၮ㊄ߩ ⺖⒢ᮭ㒢߇ㅪ㇌ᐭ߆ࠄᎺᐭߦ⒖▤ߐࠇߚ 㓹↪⠪㊄߮ㅌ⡯㊄ޔᓥᬺຬߩၞᄖൕ (37)ޕߪޔฦᎺ߮․ၞߦ߅ߡ⇣ߥ ോޔડᬺࠣ࡞ࡊ࠻࠶ࠖࡈࡀࡌࠫࡦࡈޔ ࠆ⒢ᴺ߇ቯࠄࠇߡ߅ࠅ⺖ޔ⒢ߩขᛒߪ ⒢߮ᓥᬺຬߦࠃࠆᩣᑼขᓧࠬࠠࡓߩขᛒ ৻ᓞߢߪߥޕ ߇⛔৻ൻߐࠇࠆߎߣߣߥߞߚޕ ԭ ⚵ߺ એਅ࠭࡞ࠚ࠙ࠬ࠙ࠨࡘ࠾ޔᎺࠍߦޔ 㧣 ⒢ ⛎ਈ⒢ߩ⚵ߺࠍ⺑ߔࠆޕ Ԭ ᚑ┙ߜ ⛎ਈ⒢ߩ⺖⒢ኻ⽎ߣߐࠇࠆ⛎ਈߪޔㅢᏱߩ ⒢ߪ․ޔቯߩᤨὐߦ߅ߌࠆߩᚲ ⛎ਈߩ߶߆⾓ޔ㊄ޔᓎຬႎ㈽ޔฦ⒳ᚻᒰ⾨ޔ ⠪╬߇ᚲߔࠆߩ⹏ଔ㗵ߦኻߒߡ⺖ߐࠇ ਈޔ㒳ክຬႎ㈽ޔㅌ⡯㊄ޔ㜞㗵ߩㅌ⡯ᘨഭ㊄ޔ ࠆᣇ⒢ߢࠅޔർㇱ․ၞࠍ㒰ߊᎺ߮ 167 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ․ၞߢዉߐࠇߡࠆޔߚߩߘޕฦᎺ 㧤 ߘߩઁ ߮․ၞߦ߅ߡ⇣ߥࠆ⒢ᴺ߇ቯࠄࠇ Ԭ ⋧⛯⒢߮⿅ਈ⒢ ߡ߅ࠅ⺖ޔ⒢ߩขᛒߪ৻ᓞߢߪߥޕ ޔߪߦࠕ࠻ࠬࠝޔㅪ㇌߮Ꮊ ߘ߽ߘ߽⒢ߪޔㅪ㇌⚿ᚑ೨ޔฦᬀ᳃ ߕࠇߦ߅ߡ߽⋧ߦࠄࠇߎޔᒰߔࠆ⒢ࠍ⺖ߒ ߦ߅ߡዉߐࠇᧄࠬࠡࠗߪ⊛⋡ߩߘޔ࿖ ߡߥ(44)ޕૉߒޔㆮ↥⋧⛯ߦߪోߊ⒢߇⺖ ߩንጀߦࠃࠆᄢⷙᮨߥᚲߩ⸃ᶖߦ ߐࠇߥߣ߁߽ߩߢߪߥߊࠥ࡞࠲ࡇࡖࠠޔ ߞߚ(40) ߚ߹ޕ1910 ᐕߦߪޔ࿖ኅ㒐ⴡ߮Ⴧ ࠗࡦ⒢߮ਇേ↥ߩ⒖ォߦ㑐ߒߡ⺖ߐࠇࠆᎺ ടߔࠆ⒖᳃ኻ╷⾌↪ߩ⺞㆐ࠍ⋡⊛ߣߒߡޔㅪ ⒢╬ߪޔㆮ↥⋧⛯╬߇⺖⒢ⷐઙߣߥࠆߎߣ߇ ㇌ᐭ߽⒢ࠍዉߒߚޔߒ߆ߒޕㅪ㇌ ࠆޕ ᐭߦࠃࠆ⒢⺖⒢ߪޔᓽ⒢ࠦࠬ࠻߇㜞৻ ԭ ශ⚕⒢ ᣇߢޔ⒢߇ዋߥ߆ߞߚߎߣ߆ࠄޔ1952 ᐕߦ Ꮊ߮․ၞᐭߦࠃߞߡ⺖ߐࠇࠆᣇ ᑄᱛߐࠇߚ(41)ޕ ⒢ߩઍ⊛ߥ⒢⋡ߢߞߚශ⚕⒢(45)ߪޔㄭᐕޔ ԭ ⚵ߺ ⛎ਈ⒢ߣห᭽ޔᎺᐭ㑆ߩᐲ⺞ߩ৻Ⅳߣ એਅ࠭࡞ࠚ࠙ࠬ࠙ࠨࡘ࠾ޔᎺࠍߦޔ ߒߡޔᣂߚߥ⒢߳ߩ⒖ⴕ߇࿑ࠄࠇߚޕ ⒢ߩ⚵ߺߦߟߡ⺑ߔࠆޕ ߎࠇߦࠃࠅޔධࠝࠬ࠻ࠕᎺ߮ർㇱ ⚊⒢⟵ോ⠪ߪޔߩోㇱߪ৻ㇱࠍᚲ ․ၞࠍ㒰ߊᎺ߮㚂ㇺ․ၞߢߪޔᢥ ߔࠆ⠪ߢࠆ߇ߩߘޔ⠪ߩਥߚࠆዬߪ৻ ᦠࠍ⺖⒢‛ઙߣߔࠆᓥ೨ߩශ⚕⒢ࠍᡷޔ ᰴ↥ຠߩ↢↥ ( 42 ) ߩߚߦᚲߒߡࠆ႐ว ਇേ↥ߦ㑐ߒ․ቯߩขᒁࠍⴕߞߚ႐วߦߘޔ ߪޔේೣߣߒߡ⺖⒢ߐࠇߥޕߦߪᦝޔ ߩขᒁ㗵ߦኻߒߡ⺖ߐࠇࠆ⻉⒢߇ዉߐࠇߡ ޔᑪ‛ઃ߈ߩޔ⨿ޔᬺ↪ᢝޔ ࠆޕ ᴺੱᚲฬ⟵ᢝޔ Ꮊᐭ߆ࠄߩ୫ࠍޕ Ԯ ࠗ࠻ ⒢ߪޔ㧝㧝ᣣ߆ࠄ㐿ᆎߔࠆ⺖⒢ᐕᐲ Ꮊᐭߩਅߦ⟎ߔࠆᣇ⥄ᴦ߇ᓽߔ ߩ೨ᐕ 12 31 ᣣߦ߅ߌࠆᚲ⠪╬߇ᚲ ࠆਥߥ⒅⒢ߣߒߡޔᚲ⠪ߩߩ⹏ଔ ߔࠆߦߟߡ⺖ߩߘޔ⒢ᐕᐲ߮ߘߩ 㗵ߦኻߒߡ⺖ߐࠇࠆࠗ࠻ߣ߫ࠇࠆ⾗↥⒢ ೨㧞ᐕᐲߦ߅ߡㆡ↪ߐࠇࠆ⹏ଔ㗵 ( 43 ) ߇ࠆޕ ߩᐔဋ୯ࠍ⺖⒢⹏ଔ㗵ߣߒ⺖ޔ⒢⹏ଔ㗵߇ߘ ᣇ⥄ᴦߪޔฦᎺߦࠃߞߡߘߩⴕߩ ߩ⺖⒢ᐕᐲߦ߅ߌࠆ⺖⒢ᦨૐ㒢ᐲ㗵ࠍ߃ߚ ᮭ㒢╬߇ቯࠄࠇࠆ߽ߩߢࠆߚ࠻ࠗޔ ႐วߩߘޔㆊಽߦኻߒߡ 1.6㧑ߩ⒢₸ࠍਸ਼ ߦ㑐ߔࠆᐲ߽ޔᔅߕߒ߽↹৻⊛ߥ߽ߩߣߪ ߓߚ㗵ߦ 100 ࠼࡞ࠍട▚ߒߡ▚ߒߚ㗵ߣߥ ⸒ಾࠇߥޔߒ߆ߒޕᣇ⥄ᴦߩㅪว⚵ ࠆޕ ❱߇ሽߒߩ࠻ࠗޔㆇ༡╬ߦ㑐ߔࠆᖱႎߩ ૉߒ⺖ޔ⒢⹏ଔ㗵߇৻ቯߩ㊄㗵ࠍ߃ࠆ႐ ߇࿑ࠄࠇߡࠆࠃ߁ߢࠆޕ วߪߩߘޔㆊಽߦኻߒߡߪޔ㧞㧑ߩഀჇ⒢ ߥ߅࠭࡞ࠚ࠙ࠬ࠙ࠨࡘ࠾ޔᎺߢߪޔᎺ ₸߇ㆡ↪ߐࠇࠆ⺖ޔߚ߹ޕ⒢⹏ଔ㗵߇⺖⒢ᦨ ᴺߢࠆ 1993 ᐕᣇ⥄ᴦᴺߦ߅ߡޔ ૐ㒢ᐲ㗵એਅߢࠆ႐วߪޔ⒢ߪ⺖ߐࠇ ᣇ⥄ᴦߩᱦߣߐࠇࠆ߽ߩߣߒߡࠗ࠻߇ ߥޕ ࠄࠇߡ߅ࠅߩߘߦᦝޔේೣ⊛ߥ⺖⒢ߩ ߥ߅ޔ2010 ᐕߦ߅ߌࠆ⺖⒢ᦨૐ㒢ᐲ㗵ߪ ⚵ߺߦߟߡ߽ቯ߇ࠆޕ 376,000 ࠼ ࡞ ޔഀ Ⴧ ⒢ ₸ ㆡ ↪ ၮ Ḱ 㗵 ߪ ԯ ㅢೣᴺ 2,250,000 ࠼࡞ߢࠆޕ ᚒ߇࿖ߩ࿖⒢ㅢೣᴺߩࠃ߁ߦޔ࿖⒢ߦߟ ߡߩၮᧄ⊛㗄߮ㅢ⊛㗄ߩ⛔৻ൻࠍቯ ࠆᴺᓞߪߥޕ 168 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ૉߒޔㅪ㇌⒢ߩၫⴕߦଥࠆขᛒ߮ၫⴕ ࠆၫⴕࠍᜂᒰߔࠆޔ߅ߥޕ࿖⒢ᐡߪ⛎ޔਈ⒢ ᒰዪߩᮭ㒢ࠍਛᔃߦቯࠆᴺᓞߣߒߡޔ1953 ╬ߩᎺ⒢ߩၫⴕߦߪ㑐ਈߒߥޕ ᐕ⒢ോⴕᴺ(46)߇ࠆ߫߃ޔߪߢߎߎޕᚲ ԭ ࿖⒢ᐡߩ⚵❱ᯏ᭴ ᓧ⒢߿ᶖ⾌⒢╬ߩ⒢ᴺߦࠃߞߡޔ⒢ോ㐳ቭߩ ⒢ ോ 㐳 ቭ ߮ 㧟 ੱ ߩ ᰴ 㐳 (Second ⵙ㊂ߦᆔછߐࠇߚ㗄ߦߟ߈↳ߥ⚦ޔ๔ᚻ Commissioner)ߪޔㅪ㇌✚〈߆ࠄછࠍฃߌ ⛯╬ߦ㑐ߔࠆⷙቯ߽৻ㇱቯࠄࠇߡࠆޕ ࠆޕ ᦨㄭߩേะ ߎߩ߶߆ߦ⽷ޔോ⽿છ⠪ޔᬺോ⽿છ⠪ޔᖱ ㅪ㇌ᐭߪ 2008 ᐕߦޔᣂߚߥᤨઍߦኻᔕ ႎ⽿છ⠪╬ߩᐙㇱ⡯ຬ߇⚵❱ࠍ⛔₸ߔࠆޕ ߒߚ⒢ߩ᭴▽ࠍ⼏⺰ߔࠆ⼂⠪ળ⼏ ( 47 ) ࠍ ࿖⒢ᐡߪߣࡦࡊࡉࠨޔ߫ࠇࠆᯏ⢻ಽ㘃 ┙ߜߍޔ2009 ᐕ 12 ߦᦨ⚳ࡐ࠻(ࡋࡦ ߦኻᔕߒߚᬺോㇱ㐷ࠍ⸳⟎ߒޔ࿖⒢ᐡᐙㇱߪ ࡐ࠻)ࠍขࠅ߹ߣޔ2010 ᐕ㧡ޔ ߘࠇߙࠇ⽿ߩࡦࡊࡉࠨޔછ⠪ߣߥࠆޕ ৻⥸ߦߐࠇߚޔߪ࠻ࡐߩߎޕ㐳ᦼ⊛ ⒢ോ㐳ቭߪޔ㧣߆ࠄ㧢߹ߢߩળ⸘ᐕᐲ ⷞὐߦ┙ߜޔᓟߩ⒢ᡷᱜߩᩇߣߥࠆ㗄⋡ ߏߣߦ৻ޔቯߩᬺോౝኈࠍႎ๔ߔࠆ⟵ോࠍ⽶ ࠍᐢߊឭ⸒ߒߚ߽ߩߢࠆߢߎߎޕឝߍࠄ ߞߡ߅ࠅ⽷ޔോᄢ⤿ࠍㅢߓߡ⼏ળߦឭߐࠇ ࠇߚᡷ㕟᩺ߩ߁ߜޔᴺੱᚲᓧ⒢₸ߩシᷫޔᣂ ࠆߩߎޕႎ๔ߪߣ࠻ࡐ࡞ࠕࡘ࠾ࠕޔ߫ ߚߥ⾗Ḯ⒢ߩዉ╬ߦᵈ⋡߇㓸߹ߞߡࠆޕ ࠇࠆᐕႎᦠߦ߹ߣࠄࠇ߽ߦ⥸৻ޔ㐿ߐࠇ ᡷ㕟᩺ߩฦ㗄⋡ߦߟߡߪޔᓟޔᐭౝߢ ࠆ⼏ޔߪ࠻ࡐ࡞ࠕࡘ࠾ࠕޔ߅ߥޕળߦኻ ᒁ߈⛯߈⼏⺰߇ㅴࠄࠇߡߊ੍ቯߢࠆޕ ߔࠆ⺑⽿છࠍᨐߚߔߚޔ ࿖⒢ᐡߦ㒢ࠄߕޔ ࠄࠁࠆᐭᯏ㑐ߩ㐳߇⊒ⴕࠍ⟵ോઃߌࠄࠇ ╙ੑㇱ ⒢ോⴕߩⷐ ߡࠆ(50)ޕ 㧝 ⴕᯏ㑐 ࿖⒢ᐡߩ⚵❱᭴ㅧߪޔᚒ߇࿖ߩ߽ߩߣߪᄢ Ԭ ⽷ോ⋭ߣ࿖⒢ᐡ ߈ߊ⇣ߥࠆޕ࿖⒢ᐡᧄㇱߪ㚂ㇺࠠࡖࡦࡌߦ ㅪ㇌ᐭ߇⾮⺖ᓽߔࠆౝ࿖⒢ߩၫⴕߪޔ ࠅޔᬺോㇱ㐷ߪ࿖ౝฦߦ 70 ⒟ᐲߩᄢዊ ࠝࠬ࠻ࠕ࿖⒢ᐡ(Australian Taxation ᭽ߥޘὐ߇ࠆ߇ߩࠄࠇߎޔὐߪޔᣇ Officeޕએਅޟ࿖⒢ᐡ߇)ޕ߁ߣޠᚲߔࠆޕ ᡰಽㇱዪߣߒߡ․ቯߩ▤ロၞࠍᚲߔࠆࠃ ࿖⒢ᐡߪޔㅪ㇌ᐭోߦ߅ߌࠆᨒ⚵ߺߦ ߁ߥᕈ⾰ߩ߽ߩߢߪߥޕᓥߞߡޔᚒ߇࿖ߩ ߅ߡߪ⽷ޔോ⋭(The Department of the ࿖⒢ዪߪ⒢ോ⟑ߦ⋧ᒰߔࠆㇱዪߪሽߒߥ Treasury)ߩ⡯ോಽ㘃ߦ⟎ߔࠆޕ ޕ ⽷ോ⋭ࠍㅪ㇌ᐭฦ⋭ߩ⸳⟎ߪޔᚒ߇ ࿖⒢ᐡߩో⡯ຬᢙߪޔ2009 ᐕ㧢ᧃޔ ࿖ߩࠃ߁ߦᴺᓞߢቯࠄࠇࠆ߽ߩߢߪߥߊޔ 22,429 ੱߢࠅޔㅪ㇌ᐭߩ࿖ኅോຬో ᮭ⊒⿷߿ౝ㑑ᡷㅧ╬ߦޔᲧセ⊛㗫❥ߦ ߦ߅ߌࠆ⚂ 14㧑ࠍභࠆޕ࿖ኅോຬߩ㓹↪ ⛔ᑄว߿ᚲߩᄌᦝ߇ⴕࠊࠇࠆ(48)⋭ޕᐡߩᚲ ᒻᘒߪ᭽ޔࠅߢޘਛㅜណ↪ࡓࠗ࠲࠻ࡄޔ ോ߮ᚲᴺߪޔㅪ㇌✚〈ߦࠃߞߡ ൕോࡦ࠲ࡦࠗޔᐲ╬߇ዉߐࠇߡࠆޕ Ꮣ ߐ ࠇ ࠆ ⴕ ⸳ ⟎ (Administrative ߥ߅ޔ࿖⒢ᐡ⡯ຬߩ߁ߜ ⚂ޔ12㧑߇ࡄ࠻ Arrangement Order)ߦࠃߞߡቯࠄࠇࠆޕ ࠲ࠗࡓൕോߢࠅޔᅚᕈ⡯ຬߩഀวߪ⚂ 45㧑 ৻ᣇޔ࿖⒢ᐡߪ⽷ޔോ⋭߇ᚲߔࠆോߩ ߦࠆޕ ৻ㇱࠍၫⴕߔࠆᄖዪߣߒߡ⸳⟎ߐࠇޔᴺ ᐭᯏ㑐(Statutory Agency)ߦ⋧ᒰߔࠆ(49)ޕ ⽷ോ⋭߇⒢ߩડ↹߮┙᩺ࠍᜂᒰߔࠆߩ ߦኻߒޔ࿖⒢ᐡߪౝ࿖⒢ߩ⾮⺖߮ᓽߦଥ 169 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ⒢ോ㐳ቭ ᰴ㐳 䋨⚵❱ᚢ⇛䇮䊁䉪䊉䊨 䉳䊷䇮ᬺോ䋩 ᰴ㐳䋨䉮䊮䊒䊤䉟䉝䊮䉴䋩 ᬺോ⽿છ⠪䋨㪚㪦㪦䋩 ᖱႎ⽿છ⠪䋨㪚㪠㪦䋩 䉮䊮䊒䊤䉟䉝䊮䉴䊶䉰䊑䊒䊤䊮 ᖡ⾰⚊⒢⠪ 䉮䊮䊒䊤䉟䉝䊮䉴 ᡰេડ↹ ᄢⷙᮨડᬺ ࿖㓙ᬺോ 䉺䉾䉪䉴䊒䊤䊮 䊆䊮䉫 ᄢડᬺ䊶࿖㓙 䉬䊷䉴䊥䊷䉻䊷 ⒢ℂ჻ ↳๔ડ↹ ‛ຠ⒢ ᐕ㊄ၮ㊄ ᰴ㐳㩿ᴺോ㪀 ᴺോ䉰䊑䊒䊤䊮 ੱ䊶႐ᚲ 䉰䊑䊒䊤䊮 ⚊⒢⠪䉰䊷䊎 䉴䊶ᚢ⇛ ᴺ䊶ታോ ੱ ᬺോᡰេ䊶㐿⊒ 䉥䊷䉴䊃䊤䊥䉝 ⹏ଔዪ ᓽ ⚵❱㑐ଥ ⚊⒢⠪▤ℂ ⒢ോኾ㐷ኅ ⹏⼏ળ ⚵❱ᚢ⇛䊶䊁䉪䊉䊨䉳䊷䉰䊑䊒䊤䊮 ਥછᖱႎቭ ⚊⒢⠪䉰䊷䊎䉴 ᡷༀ䊒䊨䉳䉢䉪䊃 ડᬺ↳⺧ ᖱႎㅢାᛛⴚ ਛዊડᬺ 䉬䊷䉴䊥䊷䉻䊷 ⽷ോ⽿છ⠪㩿㪚㪝㪦㪀 ᶖ⾌⒢ ᚢ⇛䊶ડ↹ ᬺോᡷༀ ਛዊડᬺ 㔖⚦ᬺ䊶ੱ 㧞 ⒢ോⴕߩⷐ ԭ ⥄Ꮖ↳๔ᐲ Ԭ ᴺߩᩮ ࠝࠬ࠻ࠕߩ⒢ോⴕࠍᢛℂߔࠆߦߪޔ ⒢ോ㐳ቭߩᮭ㒢߮⚵❱ㆇ༡ߦ㑐ߔࠆⷙቯ ߹ߕ⥄Ꮖ↳๔ᐲߦߟߡℂ⸃ߔࠆᔅⷐ߇ ߩᄙߊߪޔ1953 ᐕ⒢ോⴕᴺߦ߅ߡቯࠄ ࠆޕ ࠇߡࠆޕ ᚲᓧ⒢ࠍೋߣߔࠆㅪ㇌⒢ߪޔᄙߊߩ⻉ᄖ หᴺߪޔ⒢ߦଥࠆᚻ⛯ᴺߣߒߡߩᯏ⢻߽ ࿖ߣห᭽ߦ⥄ޔᏆ↳๔ᐲࠍᩇߣߒߡࠆޕ ߒߡ߅ࠅ↳ޔ๔ߪ⚊ઃᚻ⛯ߦߟߡ߽ㇱ 1986 ᐕએ೨⚊ޔ⒢⠪ߦࠃࠅឭߐࠇߚᚲᓧ⒢ ಽ⊛ߦቯߡࠆ߶߆ޔḮᴰᓽᐲ߿੍ቯ ߩ↳๔ᦠߩౝኈߪޔㅙ৻ޔ࿖⒢ᐡߩᩏቯቭߦ (51)ࠣࡦ࡞ޔᐲޔᩏቯߦଥࠆ㐳 ࠃߞߡᩏቯߐࠇߩߘޔߢ࿖⒢ᐡ߇ᩏቯㅢ⍮ ቭߩ⟵ോ߮ᮭ㒢⟏ޔೣ╬ߦ㑐ߔࠆⷙቯ╬߇ ᦠ(Notice of Assessment)ࠍઃߔࠆߎߣߦ ߹ࠇࠆޕ ࠃࠅ⒢㗵ߩ⏕ቯ߇ⴕࠊࠇߡߚޕ ߹ߚޔ1936 ᐕᚲᓧ⒢ᴺࠍᆎߣߔࠆฦ⒢ᴺ ߒ߆ߒޔᩏቯߦኻߔࠆਇ↳┙ߡߩಣℂઙ ߦ߅ߡ߽ޔᚲᓧ⒢ᴺߩၫⴕߦ߅ߡ࿖⒢ᐡ ᢙ߇Ⴧടߒޔᩏቯߩㄦㅦൻߦኻߔࠆⷐ⺧߇㜞 ߇ᨐߚߔߴ߈ᓎഀࠍቯߡࠆ(52)ޕ ߹ࠆߦߟࠇޔᩏቯᐲߪ࿖⒢ᐡߦߣߞߡᄢ߈ ⚊⒢ᐲ ߥോ⽶ᜂߣߥߞߡߞߚޕ 170 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ߘߎߢޔ1986-1987 ᐕᐲ߆ࠄ⥄ޔᏆ↳๔ ૬ߖߡ⠨ᘦߔࠆ႐ว߽ࠆޕ ᐲ߇ዉߐࠇޔේೣߣߒߡ⚊ޔ⒢⠪ߦࠃࠆ↳ ߹ߚޔ࿖⒢ᐡߪࠬࠢᩏቯᚻᴺࠍᵴ↪ߒޔ ๔ౝኈߪߘߩ߹߹ฃ⻌ߐࠇߚߢޔ⒢㗵߇ ਇᱜㆶઃ㒐ᱛࠍ࿑ߞߡࠆߊߒ⪺ޕᄙ㗵ߩㆶ ቯߐࠇࠆߎߣߣߥߞߚޕ ઃ↳๔ࠍⴕߞߚ⚊⒢⠪ߦߟߡޔ࿖⒢ᐡߪޔ ߎࠇߦ⚊ޔ⒢⠪⥄り߇⒢ᴺߩౝኈࠍℂ ㆶઃ೨ߦክᩏࠍⴕޔߪ↳๔ᦠߦ㑐ߔࠆ ⸃ߒߚߢ↳๔ࠍߔࠆᔅⷐᕈ߇↢ߓߚߚޔ ⚦ࠍ⺞ᩏߒߚ⚿ᨐޔㆶઃ㊄ࠍᡰᛄࠊߥߎߣ ⚊⒢⠪ߦኻߔࠆࠦࡦࡊࠗࠕࡦࠬᡰេ߇ ߽ࠆޕ ᢛ߃ࠄࠇࠆߎߣߣߥߞߚޕ1989-1990 ᐕᐲߦ ⚊⒢⠪ߪޔ⒢ോ㐳ቭ߆ࠄઃߐࠇߚᩏቯㅢ ߪޔᴺੱ߮ੱᐕ㊄ၮ㊄ߦߟߡޔቢో⥄ ⍮ᦠߦਇḩ߇ࠆ႐วߦߪߔࠍߡ┙↳⼏⇣ޔ Ꮖ↳๔ᐲ߇ዉߐࠇ⚊ߩࠄࠇߎޔ⒢⠪ߪޔ ࠆߎߣ߇ߢ߈ࠆޕߦޔᩏቯㅢ⍮ᦠ߇⚊ޔ⒢ ᚲᓧ߮⻉ប㒰ߩߺߥࠄߕޔ⒢㗵ߩ⸘▚߽ ⠪ߦࠃࠆ↳๔ౝኈߦහߒߡࠆ႐ว߿⼏⇣ޔ ߡ⥄ࠄⴕ߁ߎߣߦߥߞߚ(53)ޕ ክᩏߩ⚿ᨐ⚊ޔ⒢⠪ߩ⚊⒢㗵߇Ⴧടߔࠆࠃ߁ ⥄Ꮖ↳๔ᐲߩዉߪޔ࿖⒢ᐡߩᬺോߦᄢ ߥ႐วߢߞߡ߽ࠇࠄ߇ߡ┙ߒ↳⼏⇣ޔ ߈ߥᄌൻࠍ߽ߚࠄߒߚޕ⒢ോⴕߩㆇ༡ߪޔ ࠆ(55)⚊ޔߚ߹ޕ⒢⠪ߪޔ⒢ോ㐳ቭ߇ⴕߞߚᩏ ⚊⒢⠪߇⒢ߩ⟵ോࠍℂ⸃ߒ⚊ޔߚ߹ޔ⒢ ቯߩᩮߦ㑐ߔࠆ⚦ߥታ╬ࠍࠄ߆ߦߔ ⠪ߦࠃࠆ⟵ോߩጁⴕߦߟߡߩ࿖⒢ᐡߩା㗬 ࠆᣦࠍ↳ߒ┙ߡࠆߎߣ߽ߢ߈ࠆޕ ࠍ೨ឭߦᚑ┙ߔࠆࠃ߁ߦߥߞߚޕ ߘߩߚߦޔ ߥ߅↳ޔ๔ᦠߦ⸥タߐࠇߚౝኈߩㆡᱜᕈߦ ⚊⒢⠪ߦࠃࠆ⥄⊒⊛ߥࠦࡦࡊࠗࠕࡦࠬࠍࠃ ଥࠆ┙⸽⽿છߪ⚊⒢⠪ߦࠆޕ ࠅ㜞᳓ḰߦߟߚߩⅣႺࠍࠅߍࠆߎ ⚊⒢⠪߇↳๔ᦠࠍឭߒߥ႐วߪ⚊⒢ ߣ߇ޔ⒢ോⴕߩ㎛ࠍីࠆߎߣߣߥߞߚ(54)ޕ ⠪ߦࠃࠆ↳๔ߩౝኈ߇ㆡಾߢߪߥߣࠄ ޔ࿖⒢ᐡ߇ⴕ߁᭽ߥޘᣉ╷ߦߪޔએߩ ࠇߚ႐วޔ⒢ോ㐳ቭߩ್ᢿߦࠃࠅ⚊ޔ⒢⠪ߦ ࠃ߁ߥ⚻✲߆ࠄ↢ߓߚℂᔨ߇ᩮᐩߦࠆߎߣ ⺖ߐࠇࠆߴ߈⒢㗵߮⚊⒢⠪ߩ⺖⒢ᚲᓧߣߥ ߇߁߆߇߃ࠆޕ ࠆ ߴ ߈ ㊄ 㗵 ࠍ ቯ ߚ ਇ ጁ ⴕ ᩏ ቯ (Default Ԯ ⥄Ꮖ↳๔ᐲߣᩏቯ Assessment)ࠍઃߔࠆߎߣ߇ߢ߈ࠆޕਇጁ ⥄Ꮖ↳๔ᐲߦ߅ߌࠆᩏቯߩᗧ⟵ߦߟߡ ⴕᩏቯߪޔή↳๔⠪ߦଥࠆᩏቯߪᒰೋߩᩏ ⸃⺑ߔࠆޕ ቯߩୃᱜߕࠇߩ႐วߦ߽ㆡ↪ߐࠇࠆޕ ㅢᏱ↳ޔ๔ᦠ߇ឭߐࠇߚ႐วޔේೣߣߒ ᦝߦޔ⒢ോ㐳ቭߪޔේᩏቯߩୃᱜࠍⴕ߁႐ ߡ⚊ޔ⒢⠪ߦࠃࠆ↳๔ߩౝኈ߇ߘߩ߹߹ฃߌ วୃޔᱜᩏቯ(Amendment Assessment)ࠍ ࠇࠄࠇࠆޕੱߩ⚊⒢⠪ߦኻߒߡߪ↳ޔ๔ ઃߔࠆߎߣ߇ߢ߈ࠆୃޕᱜᩏቯߪޔ⒢ോ⺞ᩏ ߩౝኈߦၮߠ߈ޔ࿖⒢ᐡ߇ᦨ⚳⊛ߦ⒢㗵ࠍ⏕ ╬ࠍㅢߓߡᒰೋ↳๔ߩ⺋ࠅ╬߇ᛠីߐࠇߚ႐ ቯߒޔ߽ᩏቯㅢ⍮ᦠ߇ઃߐࠇ⚊ޔઃ วߩ߶߆↳ޔ๔ߒߚ⠪߇⺋ࠅߦ᳇ߠ߈ޔ⒢ോ ߪㆶઃߩᚻ⛯߇ㅴࠄࠇࠆޕ 㐳ቭߦኻߒߡᩏቯ㗵ߩୃᱜࠍ᳞ࠆ႐วߦ߽ ৻ᣇޔᴺੱ╬ߩ⚊⒢⠪ߪ↳ޔ๔ᦠߢ⥄ࠄ⸘ ㆡ↪ߐࠇࠆޕ ▚ߒߚ⒢㗵߇⏕ቯ⒢㗵ߣߐࠇޔᩏቯㅢ⍮ᦠߪ ୃᱜᩏቯߪޔේೣߣߒߡޔੱߪ㔖⚦ ⊒ⴕߐࠇߥߩߘޕ႐ว↳ޔ๔ᦠ⥄߇ᩏቯ ᬺ⠪ߦኻߒߡߪᒰೋᩏቯߩઃᣣ߆ࠄ㧞ᐕએ ㅢ⍮ᦠߣߒߡขࠅᛒࠊࠇࠆߥ߁ࠃߩߎޕᩏቯ ౝࠇߘޔએᄖߩᬺ⠪߿ା⸤㑐ㅪޔ㜞ࠬࠢ ࠍߒߥߺޔᩏቯ(Deemed Assessment)ߣ߁ߦࠧ࠹ࠞߩ ޕಽ㘃ߐࠇߚ⚊⒢⠪╬ߦኻߒߡ ૉߒޔੱߩ⚊⒢⠪ߦߟߡޔ࿖⒢ᐡ߇ᩏ ߪ㧠ᐕએౝ߇ᦼ㒢ߣߥࠆޕૉߒޔਇᱜ(Fraud) ቯࠍⴕ߁㓙ߦߪ⚊ޔ⒢⠪߆ࠄឭߐࠇߚ↳๔ ߿⣕⒢(Evasion)߇ߞߚ႐ว߿ޔ൮⊛⒅⒢ ᦠߩౝኈߩઁߦ╙ޔਃ⠪߆ࠄᚻߒߚᖱႎ߽ ࿁ㆱⷙቯ(56)߇ㆡ↪ߐࠇࠆ႐วߦߪୃޔᱜᩏቯ 171 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ߪήᦼ㒢ߢⴕ߁ߎߣ߇ߢ߈ࠆޕ ⒢ോ⺞ᩏࠍࠦࡦࡊࠗࠕࡦࠬᵴേߪޔ ޣᩏቯㅢ⍮ᦠ(Notice of Assessment)ߩޤ ⚊⒢⠪ߦࠃࠆ↳๔ౝኈࠍฃߌࠇߚᓟߦޔ ᓟ⊛ߦ↳๔ߩㆡᱜᕈࠍ⏕ߔࠆߎߣߢࠅޔ ᐔߥ⺖⒢ࠍታߒ⥄ޔᏆ↳๔ᐲࠍ⛽ᜬߔ ࠆߚߦ߽ޔ⒢ോⴕߦ߅ߌࠆ㊀ⷐߥᬺോߢ ࠆޕ ࿖⒢ᐡ߇⚊ޔ⒢⠪ߦኻߒߡࠦࡦࡊࠗࠕࡦ ࠬᵴേࠍⴕ߁ߦᒰߚߞߡߪ⚊ޔ⒢⠪ߩࠦࡦࡊ ࠗࠕࡦࠬᆫߦᔕߓߩࠢࠬޔ㜞ૐߢಽ㘃 ߒࠍ࠴ࡠࡊࠕࠆߥ⇣ޔណ↪ߔࠆޕㆡᱜߥ↳ ๔ࠍⴕ߅߁ߣߔࠆ⚊⒢⠪ߦߪ◲ࠅࠃޔනߥࠦ ࡦࡊࠗࠕࡦࠬࠍᡰេߔࠆ৻ᣇߢޔᗧ࿑⊛ߦ ᴺ㆑ࠍⴕ߁⚊⒢⠪ߦኻߒߡߪᢿ࿕ߚࠆភ ⟎ߢᔕߓࠆޕട▚⒢ߩ⾮⺖ߦଥࠆⶄጀ⊛ߥข ᛒߪ৻ߩ࠴ࡠࡊࠕࠆߥ⇣ߥ߁ࠃߩߎޔ ԯ ⥄Ꮖ↳๔ߣࠦࡦࡊࠗࠕࡦࠬ ߢࠆ(57)ޕ ߐߡ⥄ޔᏆ↳๔ᐲߩዉߪޔ࿖⒢ᐡߩࠦ ታ㓙ߦߥ߁ࠃߩߎޔᔨߪޔ࿖⒢ᐡߩࠦࡦ ࡦࡊࠗࠕࡦࠬᵴേߦ߽ᄢ߈ߥᓇ㗀ࠍ߷ߒ ࡊࠗࠕࡦࠬࡕ࠺࡞ߦ߅ߡ⏕ߦߐࠇߡ ߚޕ ࠆޕ ޣ࿖⒢ᐡࠦࡦࡊࠗࠕࡦࠬࡕ࠺࡞ޤ 㜞 ᬺ⇇ ㆩ䈚䈢䈒䈭䈇 ദജ䈚䈩䈇䉎䈏䇮 ᤨ䇱ᄬᢌ䈜䉎 ␠ળ ⅣႺ ᔃℂ ⚻ᷣ ⅣႺ ᱜ䈚䈒ⴕ䈉ᗧᕁ ⚊⒢⠪ⴕേ䈮ᓇ㗀䉕䈿䈜ⷐ⚛ ജ䉕ਅ䈕䉎 䉮䊮䊒䊤䉟 䉝䊮䉴ᆫ ᬌ䈚䈩ᛥᱛ Ḱ 䈱᳓ 䉴䊃 䉴䉮 ⚊⒢⠪ 䉝䊮 䊤䉟 䊎䉳 䊈䉴 䈅䉌䉉䉎ᴺ⊛ᒝ ⎬ᚻᲑ䉕㚟 䊒 䉮䊮 ㆩ䈚䈭䈇䈫䉄䈢 䉮䊮䊒䊤䉟 䉝䊮䉴ᚢ⇛ ㆩ䉕ᡰេ ◲⚛ൻ ૐ ട▚⒢ߣᑧṛ⒢ ߥߎߣࠍቯߔࠆⵙ㊂ᮭࠍߔࠆޕታോ ട▚⒢ߪ↳ޔ๔ߩㆃᑧ߿ㆊዋ↳๔߇ߞߚ ࡌ࡞ߢߪⵙߩߎޔ㊂ᮭߦၮߠ߈ޔ᭽ߥޘട▚ ႐วߦ⺖ߐࠇࠆ߽ߩߢࠅ⁁ߩߘޔᴫߦᔕߓ ⒢╬ߩᷫភ⟎߇⻠ߓࠄࠇࠆ(59)ޕ ߡ᭽ߥޘ⒢₸߇ㆡ↪ߐࠇࠆޕ⒢ോ㐳ቭߪᦠޔ ߹ߚ⚊ޔ⒢⠪ߦࠃࠆ↳๔ౝኈߦ⺋ࠅ߇ߞ 㕙╬ߦࠃࠅޔട▚⒢ߩ⚊ઃ⟵ോࠍߘߩℂ↱ߣ ߚߎߣ╬ߦࠃࠅୃᱜᩏቯ߇ઃߐࠇޔᩏቯ⒢ ૬ߖߡ⚊ޔ⒢⠪ߦኻߒߡㅢ⍮ߔࠆ(58)ޕ 㗵߇Ⴧടߔࠆߎߣߣߥࠆ႐วߪޔㅊᓽ⒢㗵ߦ ৻ᣇޔ⒢ോ㐳ቭߪ⚊ޔ⒢⠪ߩߩᖱ╬ ኻߒޔㆊዋᑧṛ⒢(Shortfall Interest Charge) ࠍൊ᩺ߒޔട▚⒢╬ߩ৻ㇱߪోㇱࠍ⾮⺖ߒ ߇⺖ߐࠇࠆޕㆊዋᑧṛ⒢ߩ⒢₸ߪ 6.95㧑ߢ(60)ޔ 172 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ᒰೋߩ↳๔ߦଥࠆ⚊ᦼ㒢߆ࠄୃᱜᩏቯߩ೨ᣣ ᣂߚߥᐲߢߪߩࠣࡦ࡞ޔㆡ↪ኻ⽎ߣߥ ߹ߢߩᦼ㑆ߦߟߡޔᣣഀ⸘▚ߒߡ▚ߐࠇ ࠆ⚊⒢⠪߇ߩࠣࡦ࡞ޔౝኈߦᓥߞߡⴕേ ࠆޕ ߔࠆ㒢ࠅߩߘޔᓟߩࠣࡦ࡞߃ߣߚޔౝኈ ߎߩ߶߆ᦼ⚊ޔ㒢ࠍㆊ߉ߡ⚊⒢߇ⴕࠊࠇߚ ߇⺋ߞߡߚߣߒߡ߽ߦࠣࡦ࡞ޔᓥߞߡ ႐ ว ߪ ⥸ ৻ ޔᑧ ṛ ⒢ (General Interest ⸘▚ߐࠇߚ⒢㗵ࠍ߃ࠆ⚊⒢߿ട▚⒢╬ߩ⾮ Charge)߇⺖ߐࠇࠆ⥸৻ޕᑧṛ⒢ߩ⒢₸ߪ ⺖ߪࠄࠇߥߎߣߦߥࠆ(66)ޕ 10.95㧑ߢ(61)ޔᒰೋߩ⚊ᦼ㒢߆ࠄ⚊ઃߒߚᣣ 2006 ᐕߦ⚊ޔ⒢⠪ߦࠃࠆࠦࡦࡊࠗࠕࡦࠬ ߩ೨ᣣ߹ߢߩᦼ㑆ߦߟߡޔᣣഀ⸘▚ߒߡ▚ ⽶ᜂߩシᷫޔ߮⚊⒢⠪ߩ⟵ോߣ࿖⒢ᐡߩᮭ ߐࠇࠆޕ 㒢ߩဋⴧࠍ࿑ࠆߚࠣࡦ࡞ޔᐲߩᄢ ߕࠇߩᑧṛ⒢ߦߟߡ߽ޔᴺቯࠄ ߥ⋥ߒ߇ߥߐࠇߚߎߣߦࠃࠅޔᴺ⊛᜔᧤ജ ࠇߚ৻ቯߩⷐઙࠍḩߚߔ႐วޔ⒢ോ㐳ቭߪޔ ߩ߱࡞ࡦࠣߩㆡ↪▸࿐ߪޔᓥ೨ࠃࠅ߽ ߎࠇࠄߩᑧṛ⒢ࠍᷫߔࠆᮭ㒢ࠍߔࠆ(62)ޕ ᄢߐࠇߚޕ Ա ࡞ࡦࠣᐲ ࠣࡦ࡞ޔᐲߪޔᴺࡉࡄޔ ⥄Ꮖ↳๔ᐲߩዉᓟ␠ޔળᖱߩᄌൻߦ ࠶ࠢ࡞ࡦࠣࠣࡦ࡞࠻ࠗࡌࠗࡊޔ ኻᔕߒޔ⒢߇৻ጀⶄ㔀ߦߥߞߡߞߚߎߣ ߮ࠝ࡞࡞ࡦࠣߦಽ㘃ߐࠇࠆޔߦᦝޕ ߦࠃࠅޔ⒢ോኾ㐷ኅߦߣߞߡߪޔฦ⚊⒢⠪ߦ ታ㓙ߩㆇ༡ߦ߅ߡࠣࡦ࡞࠻ࠢ࠳ࡠࡊޔ ᦨㆡߥ⺖⒢ߩขᛒࠍㆬᛯߔࠆ߇↢ߓޔ ߮ࠢࠬ࡞ࡦࠣ߇ሽߔࠆ߇ߪࠇߎޔ ߹ߚߦ․ޔੱߩ⚊⒢⠪ߦߣߞߡߪޔ⒢ࠍ ࡄࡉ࠶ࠢ࡞ࡦࠣߩ㘃ဳߢࠆ(67)ޕ ℂ⸃ߔࠆߎߣ߇࿎㔍ߦߥߞߡߞߚߦࠇߎޕ ߹ߕ⚊ޔߪࠣࡦ࡞ࠢ࠶ࡉࡄޔ⒢⠪ో ⺖ޔ⒢ߩ⏕ቯߦଥࠆਇ⏕ታᕈ߇Ⴧߒ⚊ޔ ⥸⧯ߒߊߪ৻ቯߩ⚊⒢⠪ޔߪ৻ቯߩ⒳㘃ߩ ⒢⠪ߦߣߞߡߪୃޔᱜᩏቯߦࠃࠆᑧṛ⒢߿ട ࠬࠠࡓ⧯ߒߊߪ․ቯߩࠬࠠࡓߦ㑐ਈߔࠆ ▚⒢ߩࠬࠢ߇Ⴧടߒߚޕ ߎࠇࠄߩ⚊⒢⠪ߦኻߒߡઃߐࠇࠆࠬߩߎޕ ߘߎߢᐭߪޔᴺ߮ⴕߩਔ㕙߆ࠄޔ ࠠࡓߦߪޔ ᐢ⽎߇߹ࠇߡ߅ࠅޔ วᗧޔ ⥄Ꮖ↳๔ᐲࠍᡰេߔࠆⅣႺࠍᢛ߃⺖ޔ⒢ߦ ⚊ᓧ᧤⚂ޔ߮⺧⽶╬ࠍขޔ↹⸘ޔ 㑐ߔࠆᐔᕈ߮⏕ታᕈࠍ㜞ࠆߎߣࠍ⋡⊛ ડ↹ޔឭ᩺ⴕޔേ╬߇ߎࠇߦᒰߚࠆޕ ߣߒߡޔ1992 ᐕޔᴺੱߩ⚊⒢⠪╬ߦଥࠆቢో ⒢ോ㐳ቭߪޔቭႎߦࠃߞߡ␜ࠍߔࠆߎߣ ⥄Ꮖ↳๔ߩዉߦวࠊߖޔᣂߚߥ࡞ࡦ ߢోߩࠣࡦ࡞ࠢ࠶ࡉࡄޔㇱߪ৻ㇱࠍ ࠣᐲࠍዉߒߚ(63)ޕ ขࠅਅߍࠆߎߣ߇ߢ߈ࠆߩߎޕ႐วޔขࠅਅ ৻⥸⊛ߦޔ ࡞ࡦࠣߣߪޔ ᣢߦ⊒↢ߒߚޔ ߍࠄࠇߚࡄࡉ࠶ࠢ࡞ࡦࠣߩౝኈߪߘޔ ߪ᧪⊒↢ߔࠆ৻ቯߩታ㑐ଥߦଥࠆ⺖⒢ ߩขਅߍߩ೨ߦ㐿ᆎߒߚࠬࠠࡓߦ㑐ߒߡޔ ߩขᛒߦߟߡ⚊ޔ⒢⠪╬߇↳๔ߦవ┙ ᒁ߈⛯߈ലജࠍߔࠆޕ ߜޔ⒢ോᒰዪߩ⸃ࠍ᳞ࠆߚߦ↳⺧ࠍⴕ ⚊⒢⠪߇ߩࠣࡦ࡞ࠢ࠶ࡉࡄޔౝኈߦ ߦࠇߘޔኻߒߡ⒢ോᒰዪ߆ࠄ⊒ߐࠇࠆ 㑐ߒߡਇḩ߇ߞߚߣߒߡ߽┙ߒ↳ࠍ⼏⇣ޔ ⸃ߢࠆ(64)ޕ ߡࠆߎߣߪߢ߈ߥ߇ޔหߓࠬࠠࡓߦߟ 1992 ᐕએ೨ߦ߽ࠣࡦ࡞ޔᐲߩ೨りߣ ߡޔᡷߡࡊࠗࡌࠗ࠻࡞ࡦࠣࠍ↳⺧ߔ ߥࠆ৻⥸⊛ߥ⸃㉼ㅢ㆐߿⚊ޔ⒢⠪ߩ↳๔ߦଥ ࠆߎߣ߇ߢ߈ࠆޕ ࠆ⾰ߦଥࠆⷙቯߪሽߒߡߚ߇ޔ1992 ታോߩ㘃ဳߢࠆࡊࡠ࠳ࠢ࠻࡞ࡦࠣ ᐕߦዉߐࠇߚ࡞ࡦࠣᐲߪࡦ࡞ޔ ߪޔ⒢ോߩ⋉ࠍ↢ߕࠆࠃ߁ߥᛩ⾗ຠ╬ ࠣߩౝኈ߇ޔ⒢ോ㐳ቭߦኻߔࠆᴺ⊛᜔᧤ജࠍ ߦ㑐ߒߡߩߘޔㆡ↪ߦଥࠆขᛒࠍ⏕ߔࠆ ߔࠆߎߣ߇ᄢ߈ߥ⋧㆑ߢࠆ(65)ޔߜࠊߥߔޕ ߚߦޔᛩ⾗ຠ╬ߩ⽼ᄁ߿ㆇ༡ࠍⴕ߁⠪߇ 173 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ↳⺧ࠍⴕ߁߽ߩߢࠆޕ ߒ⥄ޔᏆ↳๔ᐲߩਥᓎߢࠆ⚊⒢⠪ߦߣ ᦝߦࡠࡊޔߪߡߟߦࠣࡦ࡞ࠬࠢޔ ߞߡߩߡߴߔޔᮭ߮⟵ോࠍℂ⸃ߔࠆߎߣ ࠳ࠢ࠻࡞ࡦࠣߩኻ⽎ߣߪߥࠄߥ․ቯߩ ߪኈᤃߢߪߥ৻ߩߘޕᣇߢޔ࿖⒢ᐡߪޔᒝ ࠬࠠࡓߦ㑐ਈߔࠆ৻ቯߩ⚊⒢⠪ࠣ࡞ࡊߦ ᄢߥᮭ㒢ࠍᓟࠈ⋫ߦߒߚ⒢ോ⺞ᩏ╬ࠍⴕ߁ߎ ㆡ↪ߐࠇࠆ߽ߩߢࠆޕ ߣߦߥࠆߚޔ࿖⒢ᐡߣ⚊⒢⠪ߩജ㑐ଥߦ߅ ࡊࡠ࠳ࠢ࠻࡞ࡦࠣߪࠢࠬ࡞ࡦ ߡਇဋⴧ߇↢ߓࠆ႐ว߇ࠆޕ ࠣ߇৻ቯߩ▸࿐ߩ⠪ߦኻߒߡㆡ↪ߐࠇࠆߎߣ ߘߎߢޔ࿖⒢ᐡߣ⚊⒢⠪ߩኻ╬ߥ㑐ଥࠍ᭴ ߢ߫߃ޔᛩ⾗ຠߩ⚊⒢⠪߿ࠬࠠࡓߩෳ ▽ߔࠆߚߩ㊀ⷐߥᓎഀࠍᜂ߁߽ߩ߇⚊⒢⠪ ട⠪ߪޔฦ⥄߇ࡊࠗࡌࠗ࠻࡞ࡦࠣࠍ↳ ᙗ┨(Taxpayers’ Charter)ߢࠆޕ ⺧ߔࠆᔅⷐ߇ߥߊߥࠆޕ ⚊⒢⠪ᙗ┨ߪޔ࿖ળߦ߅ߌࠆળ⸘วหᆔ ᰴߦ․ޔߪࠣࡦ࡞࠻ࠗࡌࠗࡊޔቯߩ ຬળߦࠃࠆႎ๔ᦠ(68)ߦ߅ߡ 1993 ᐕߦߘߩ ࠬࠠࡓߦ㑐ਈߔࠆ⚊⒢⠪ߦኻߒߡઃߐࠇޔ ᔅⷐᕈ߇ឭ⸒ߐࠇߡએ᧪߇⺰⼏ޔ㜞߹ߞߚޕ ⟵ോޔᚻ⛯⚊ޔ⒢߮ታቯ╬ߦଥࠆ⺰ὐ ߎߩႎ๔ᦠߪޔᄢⷙᮨ⚵❱ߢࠆ࿖⒢ᐡ߇ޔ ࠍขࠅᛒ߁ߘޔߪࠣࡦ࡞࠻ࠗࡌࠗࡊޕ ᄙߊߩ⚊⒢⠪߆ࠄᓽ⒢ࠍⴕ߁࿎㔍ᕈࠍޔ ࠇ߇ㆡ↪ߐࠇࠆ⚊⒢⠪߇෩ኒߦ․ቯߐࠇࠆߎ ߘߩߢ␠ޔળ╷ߩ⋡⊛ߣߩ⺞ࠍㆡಾߦ ߣ߇․ᓽߢࠆߩࠣࡦ࡞࠻ࠗࡌࠗࡊޕ ࿑ࠆࠃ߁ߥၫⴕࠍⴕ߁ߴ߈ߣ⽿છߦߟ ↳⺧ߪߩࠣࡦ࡞ޔㆡ↪ኻ⽎ߣߥࠆ⠪ߣߪ ߡ⸅ࠇߡࠆޕ ߩ⠪ޔ߫߃ޔ⒢ℂ჻ޔᴺ⊛ઍℂੱ߿ା⸤ ৻ᣇߢႎ๔ᦠߪޔᒰᤨߩ⁁ߦߟߡ⚊ޔ ߩฃ⸤⠪╬߽ⴕ߁ߎߣ߇ߢ߈ࠆޕ ⒢⠪ߩᮭࠍឝߍߚჿᢥᦠ߇৻ಾሽߒߥ ࡊࠗࡌࠗ࠻࡞ࡦࠣߩㆡ↪ߩኻ⽎ߣߥ ߦ߽㑐ࠊࠄߕޔ ࿖⒢ᐡߩ⺞ᩏᮭ㒢ߪᐢ▸ߢޔ ࠆ⚊⒢⠪߇ߩߘޔౝኈߦਇḩ߇ࠆ႐ว৻ޔ ᮭ㒢ߦኻߔࠆචಽߥ⋙ⷞ߇ߥߐࠇߥߣ߁ ⥸⊛ߥ⇣⼏↳┙ߡߩᚻ⛯ߦၮߠ߈ࡦ࡞ޔ ὐߢߪ⼊ኤᒰዪߩᮭ㒢ࠃࠅ߽ᒝߣㅀߴߡ ࠣߩઃᓟ 60 ᣣએౝ(ૉߒࠣࡦ࡞ޔኻ⽎ ࠆ(69)ޕ ᐕᐲߦଥࠆ⒢㗵ߩ⏕ቯ߇ߐࠇߡߥ႐วߦ ߘߩᓟޔ࿖⒢ᐡ⚊⥸৻ޔ⒢⠪ޔડᬺޔᏒ᳃ 㒢ࠆޕࠆ߈ߢ߇ߣߎࠆߡ┙ߒ↳ࠍ⼏⇣ޔߦ )ޕ ࠣ࡞ࡊޔ⒢ℂ჻߮ઁ⋭ᐡ߇⼏⺰ࠍ㊀ߨޔ ᦨᓟߦޔߪࠣࡦ࡞࡞ࠝޔੱߩ⚊ 1997 ᐕߦ⚊⒢⠪ᙗ┨߇ࠄࠇޔ2003 ᐕߦᡷ ⒢⠪ߩ↳⺧ߦၮߠ߈ޔ⒢ോ㐳ቭ߇ߩߘޔ⠪ߦ ቯ߇ⴕࠊࠇߚޕ ኻߒߡਈ߃ࠆญ㗡ߦࠃࠆഥ⸒ߢࠅߩߘޔ⠪ ⚊⒢⠪ߪ⚊ޔ⒢⠪ߣߒߡߩᮭߣ⟵ോޔ࿖ ߇㑐ਈߔࠆ․ቯߩࠬࠠࡓߦଥࠆᴺߩㆡ↪ ⒢ᐡ߇⚊⒢⠪ߦឭଏߔࠆࠨࡆࠬ߿ၮḰᦝޔ ߦߟߡขࠅᛒ߁ޕ ߦ࿖⒢ᐡߦࠃࠆቯࠬࡆࠨޔ߮ಣಽߦਇ ૉߒޔᬺ⧯ߒߊߪⶄ㔀ߥߪ⒢ോ㐳 ḩ߇ࠆ႐ว߿⧰ᖱ߇ࠆ႐วߩޔਇ↳ߒ ቭ߇ᣢߦᬌ⸛ࠍⴕߞߚߦߟߡߪࠝޔ ┙ߡ╬ߩᚻ⛯ߦߟߡ⚊ޔ⒢⠪ᙗ┨ࠍㅢߓߡ ࡞࡞ࡦࠣߩኻ⽎߆ࠄ㒰߆ࠇࠆޕ ℂ⸃ࠍߔࠆߎߣ߇ߢ߈ࠆ⚊ޔߚ߹ޕ⒢⠪ᙗ┨ ⚊⒢⠪ߪߩࠣࡦ࡞࡞ࠝޔౝኈߦኻ ߪޔ࿖⒢ᐡߦߣߞߡ߽⚊ޔ⒢⠪ߣะ߈ว߁㓙 ߒߡ⇣⼏ࠍ↳ߒ┙ߡࠆߎߣߪߢ߈ߥ߇ޔห ߩၮᧄ⊛ߥᣇ㊎ߣߥࠆ߽ߩߢࠆޕ ߓࠬࠠࡓߦߟߡޔᡷߡࡊࠗࡌࠗ࠻࡞ ࠝࠬ࠻ࠕߦ߅ߌࠆ⚊⒢⠪ᙗ┨ߪޔ࿖ ࡦࠣࠍ↳⺧ߔࠆߎߣ߇ߢ߈ࠆޕ ⒢ᐡߦࠃߞߡᚑߐࠇߡࠆ߽ߩߢࠅޔᴺ Բ ⚊⒢⠪ᙗ┨ ቯࠄࠇߚ߽ߩߢߪߥޕ ⥄Ꮖ↳๔ᐲࠍߋߞߡߪߢ߹ࠇߎޔㅀߴ ⚊⒢⠪ᙗ┨ߪޔ࿖⒢ᐡࡎࡓࡍࠫߢ㑛ⷩ ߡ߈ߚࠃ߁ߦޔታߦ᭽ߥޘᮭ߮⟵ോ߇ሽ ߢ߈ࠆ߶߆ޔౠሶߦශߐࠇޔ࿖⒢ᐡߩ⓹ญ 174 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 (࡚ࠪ࠶ࡊࡈࡠࡦ࠻)ߢ߽ᚻߦࠆ⚊ޔ߅ߥޕ ⚊⒢⠪ᙗ┨ߦߪޔᰴߩ㗄⋡ߦᴪߞߡ⚊⒢⠪ ⒢⠪ᙗ┨ߩᦨ߽ၮᧄ⊛ߥㇱಽߪޔᣣᧄ⺆ࠍ ߩᮭ߮⟵ോ߇⺑ߐࠇߡࠆޕ 16 ࠞ࿖⺆ߦ⠡⸶ߐࠇߡࠆޕ ޣ࿖⒢ᐡߩኻᔕߣߒߡ⊝ߐࠎߦᦼᓙߒߡߚߛߌࠆߎߣޤ Ԭ ᱜ߆ߟᅷᒰߥኻᔕࠍߒ߹ߔޕ ԭ ਇ⺈ታߥⴕὑ߇ߞߚ႐วࠍ㒰߈⺈߇ࠎߐ⊝ޔታߦ⚊⒢ߐࠇߡࠆߣ߁೨ឭߢኻᔕ ߒ߹ߔޕ Ԯ ⚊⒢⟵ോࠍℂ⸃ߒࠍࠇߘޔᨐߚߒߡߚߛߌࠆࠃ߁ߦޔኾ㐷⊛ߥࠨࡆࠬߣࠨࡐ࠻ ࠍឭଏߒ߹ߔޕ ԯ ⊝ߐࠎߦߪޔછᗧߩઍℂੱࠍ┙ߡޔ⒢ോߦ㑐ߔࠆഥ⸒ࠍᓧࠆߎߣ߇ߢ߈ࠆߎߣࠍ ߹ߔޕ ⊝ߐࠎߩࡊࠗࡃࠪࠍዅ㊀ߒ߹ߔޕ Ա ⊝ߐࠎߦ㑐ߒߡ࿖⒢ᐡ߇ᜬߔࠆᖱႎߪޔᴺᓞߦᓥߞߡᯏኒᖱႎߣߒߡขࠅᛒ߹ ߔޕ Բ ⊝ߐࠎߦ㑐ߒߡ࿖⒢ᐡ߇ᜬߔࠆᖱႎߪޔᴺᓞߦᓥߞߡᧄੱߦ㐿␜ߒ߹ߔޕ Գ ା㗬ߢ߈ࠆഥ⸒߮ᖱႎࠍឭଏߒ߹ߔޕ Դ ⚊⒢ോߦ߅ߡ࿖⒢ᐡ߇ਅߔቯߦߟߡ⊝ߐࠎߦ⺑ߒ߹ߔޕ Ե ౣክℂࠍฃߌࠆᮭࠍዅ㊀ߒ߹ߔޕ Զ ⧰ᖱ↳ߒ┙ߡߩᮭࠍዅ㊀ߒ߹ߔޕ Է ⚊⒢⟵ോࠍᨐߚߔߚߦᔅⷐߥ⾌↪߇ᦨዊ㒢ߣߥࠆࠃ߁ߦޔ⒢ࠍㆇ༡ߒ߹ߔޕ Ը ࿖⒢ᐡߩⴕὑߦ⽿છࠍᜬߜ߹ߔޕ ޣ࿖⒢ᐡ߇⊝ߐࠎߦᦼᓙߔࠆߎߣޤ Ԭ ⒢ോ⟑ߣ⺈ታߦ߿ࠅขࠅߔࠆޕ ԭ ᴺᓞߦᓥߞߡ⸥㍳ࠍ▤ߔࠆޕ Ԯ ᚲᓧ⒢↳๔ᦠ╬ߩᦠ㘃ߩᚑ߿⸥㍳ߩ▤ߦ߅ߡ⋧ޔᒰߩᵈᗧࠍᛄ߁ޕ ԯ ᚲᓧ⒢↳๔ᦠ╬ߩᦠ㘃ߪᖱႎߪᦼ㒢߹ߢߦឭߔࠆޕ ⒢㊄╬ߩᓽ㊄ߪᦼޔ㒢߹ߢߦ⚊ઃߔࠆޕ Ա ⒢ോ⟑ߣදജ⊛ߦ߿ࠅขࠅߔࠆޕ એߪ⚊ޔ⒢⠪ᙗ┨ߩᦨ߽ၮᧄߣߥࠆㇱಽ ߆ࠄᲑ㓏⊛ߦዉߐࠇޔ࿖⒢ᐡߦࠃߞߡઃ⇟ ߢࠆ߇⚊ޔ߽ߦઁߩߎޔ⒢⠪ᙗ┨ߩᄢ ߮▤ℂ߇ⴕࠊࠇߡࠆޕ (Expanded Version)ߣߒߡ⺑ߥ⚦ࠅࠃޔ 1983 ᐕߦ⊒⿷ߒߚᒰᤨߩഭౄᮭߪ⒅ޔ ࠍ⋓ࠅㄟࠎߛಽౠ߇ࠅޔၮᧄ⊛ߥㇱಽߣว ⒢࿁ㆱߩ㒐ᱛ߿ਇᐔߥ⒢ߩᤚᱜ╬ࠍ㛽ሶ ࠊߖߡోޔ߇ᐢᗧߢߩ⚊⒢⠪ᙗ┨ࠍ᭴ ߣߒߚᛮᧄ⊛ߥ⒢ᡷᱜࠍ⋡ᜰߔߣหᤨߦޔ ᚑߒߡࠆޕ ၫⴕ㕙ߩᒝൻ߽࿑ࠆߚߦࠕ࠻ࠬࠝޔ Գ ⚊⒢⠪⇟ภ ࡦࠞ࠼ࠆࠁࠊޔ࿖᳃⢛⇟ภዉߩᬌ⸛ ߩ⒢ോⴕߩㆇ༡ߦ߅ߡ㊀ⷐਇนᰳ ࠍ㐿ᆎߒߚޔ߇ࠈߎߣޕ൮⊛ߥ࿖᳃⢛⇟ภ ߣ߽⸒߃ࠆⷐ⚛߇⚊⒢⠪⇟ภߢࠆޕ ߦߪࠍࠪࡃࠗࡊޔ㊀ⷞߔࠆⷰὐ╬߆ࠄߩ ⚊⒢⠪⇟ภ(Tax File Number)ߪޔ1989 ᐕ ᛕ್߇⋧ᰴ߉ߩߘޔዉߪᢿᔨߐࠇߚޕ 175 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ߒ߆ߒޔ ߘߩᓟ߽⇟ภߩ⼏⺰ߪ⛯ߌࠄࠇޔ ߔࠆ᭽ߥޘᖱႎߩ㜞ᐲߥ㓸⚂ൻࠍ࿑ߞߡࠆޕ ߘߩ⚿ᨐޔ෩ᩰߥࡊࠗࡃࠪᴺ᩺ߣᛴ߈ว ⚊⒢⠪߆ࠄ↳๔ߐࠇߚᖱႎߩ߶߆⋭ޔᐡ㑆ߢ ࠊߖߢ⚊ޔ⒢⠪⇟ภߦଥࠆ⒢ᡷᱜᴺ᩺߇ ߔࠆᖱႎ⚊ޔ⒢⠪ߩࠦࡦࡊࠗࠕࡦࠬߦ 1988 ᐕߦᚑ┙ߒߚ ߡߞࠃߦࠇߎޕ1989 ᐕ߆ ଥࠆጁᱧ╬ޔ㧵㨀ࠪࠬ࠹ࡓߩะߦߞߡޔ ࠄዉߐࠇߚ⚊⒢⠪⇟ภߪޔᓥ೨߆ࠄ࿖⒢ᐡ ߘߩᖱႎᾖวߩ♖ᐲ߽㜞߹ߞߡࠆޕ ߇ណ↪ߒߡߚ⚊⒢⠪ᢛℂ⇟ภߩ♖ᐲࠍ㜞ޔ ⚊⒢⠪⇟ภߩᯏ⢻ߩะߦ⚊ޔ⒢⠪⇟ లߐߖߚ⇟ภߢࠅ⚊ޔ⒢⠪ߩછᗧߢขᓧ ภߦ㑐ㅪઃߌࠄࠇࠆੱᖱႎߩᯏኒᕈ߽߹ߔ ߔࠆ߽ߩߣߒߡ⺖ޔ⒢㑐ㅪ⋡⊛એᄖߩ↪ߪ ߹ߔ㜞߹ߞߚ⚊ޕ⒢⠪⇟ภߪᧄੱߣ࿖⒢ᐡ╬ ߓࠄࠇߚ(70)ޔߒ߆ߒޕታ㓙ߩߣߎࠈ⚊ޔ⒢ ߩ㒢ࠄࠇߚ▸࿐ߦߩߺࠄ߆ߦߐࠇࠆ߽ߩߢ ⠪⇟ภࠍขᓧߒߥߣ⏕ޔቯ↳๔એᄖߢ߽ޔ ࠅޔᤓޔੱᖱႎߩṳ߃߿ਇᱜ↪߇ ዞ⡯߿㌁ⴕߣߩขᒁ╬↢ޔᵴߦ߅ߡ߆ߥࠅ 㗴ⷞߐࠇࠆਛޔ࿖⒢ᐡߪࠪࡃࠗࡊޔᴺ ߩਇଢ߇߁ߩߢࠆ߇ޔછᗧขᓧߩේೣ߇ ߦೣߒߚㆇ༡ࠍⴕ߁ߣߦ⚊ޔ⒢⠪ߦኻߒ ⛽ᜬߐࠇߡࠆߣߎࠈߦޔ࿖᳃⢛⇟ภᬌ⸛ ߡ߽ᘕ㊀ߥ▤ℂࠍ߮߆ߌߡࠆޕ ᒰೋߩᣇ㊎߇ᱷߐࠇߡࠆޕ ߐߡ⚊ޔ⒢⠪⇟ภߩઁߦޔᐢߊ⍮ߐࠇߡ 1989 ᐕዉ⋥ᓟߩ⚊⒢⠪⇟ภߢߪ⛎ߕ߹ޔ ࠆ⇟ภᐲߣߒߡޔᬺ⠪⇟ภ(Australian ਈᚲᓧ߇ᝒߩኻ⽎ߣߐࠇޔࠅࠃߦࠇߎޔ㓹 Business Number) ߣ ᴺ ੱ ⇟ ภ (Australia ↪⠪ߦኻߒߡ⚊⒢⠪⇟ภࠍឭ␜ߒߥᓥᬺຬ Company Number)߇ࠆޕ ߳ߩ⛎ਈߦߟߡߪ㜞Ḯᴰᓽ⒢₸߇ㆡ↪ ᬺ⠪⇟ภߪޔ2000 ᐕߩᛮᧄ⊛⒢ᡷᱜߦ ߐࠇࠆߎߣߣߥߞߚ(71)ޕ ዉߐࠇޔ࿖⒢ᐡߦࠃߞߡઃ⇟߮▤ℂ 1991 ᐕ⚊ޔ⒢⠪⇟ภߩᯏ⢻ᄢ߇࿑ࠄࠇޔ ߇ⴕࠊࠇߡࠆޕᬺࠍⴕ߁ᴺੱ߿ੱ߇ޔ ᛩ⾗ᚲᓧ߽ᝒߩኻ⽎ߣߥߞߚޕ૬ߖߡޔ࿖ ᶖ⾌⒢߿Ḯᴰᚲᓧ⒢╬ߦଥࠆᚻ⛯ࠍⴕ߁㓙ߦ ⒢ᐡ߇ᓥ೨߆ࠄⴕߞߡߚޔ᳁ฬ߮ᚲߦ ߪޔᬺ⠪⇟ภ߇ᔅⷐߦߥࠆޕᬺ⠪⇟ภข ࠃࠆᖱႎ▤ℂߢߪߥߊ⚊ޔ⒢⠪⇟ภࠍ↪ߒ ᓧߪᴺߩ⟵ോߢߪߥ߇ޔᶖ⾌⒢ߩ⺖⒢ ߡੱߩ⚊⒢⠪ߩᛩ⾗ᚲᓧߣ↳๔ౝኈߩᾖว ᬺ⠪⊓㍳ߪޔᬺ⠪⇟ภ߇ߥߣᚻ⛯ࠍㅴ ࠍⴕ߁ᣇᴺ߳ߣޔᚲᓧᝒᚻᴺߩォ឵߇ⴕࠊ ࠆߎߣ߇ߢ߈ߥߚޔᴺߩⷙቯߦၮ ࠇߚ(72)ޕ ߠ߈ᶖ⾌⒢ߩ⺖⒢ᬺ⠪ߩ⊓㍳ࠍ᳞ࠄࠇࠆ એߩࠃ߁ߦ⚊ޔ⒢⠪⇟ภዉߩ⋡⊛ߪޔ ⠪ߪޔታ⾰⊛ߦ⇟ภࠍขᓧߔࠆߎߣ߇ේೣߣ ⛎ਈߣᛩ⾗ߦଥࠆᚲᓧߩᝒ߇ਛᔃߢࠅޔ ߥࠆ৻ޕᣇޔᶖ⾌⒢ߩ⺖⒢ᬺ⠪ߢߪߥ႐ ߎࠇ߇ᧄ᧪⊛ߥ⿰ᣦߢߩ⺖⒢⋡⊛ߢࠆߣ ว߽ޔળ␠ᴺߦḰߒߡ⸳┙ߐࠇߚᴺੱޔ ߃ࠆߦࠇߘޕട߃⚊ޔ⒢⠪⇟ภߪޔ࿖⒢ᐡౝ ᐭᯏ㑐߮ࠝࠬ࠻ࠕ࿖ౝߢᬺࠍ༡ ㇱߦ߅ߌࠆᖱႎ▤ℂߩㆇ↪߿␠ޔળ㓚⛎ઃ ⠪ߢࠇ߫ޔᬺ⠪⇟ภࠍขᓧߔࠆߎߣ߇ߢ 㑐ㅪߩ↪ߣߘࠇߦᵷ↢ߔࠆઁ⋭ᐡߣߩ࠺ ߈ࠆޕ ࠲ᾖวߦ߽↪ߐࠇࠆ⚊ߥ߁ࠃߩߎޕ⒢⠪⇟ ᴺੱ⇟ภߪޔ2001 ᐕળ␠ᴺ(Corporations ภ↪ߩᄢߦߟߡߪ⺖ޔ⒢㑐ㅪ⋡⊛ߣߒ Act 2001)ߩⷙቯߦၮߠ߈⸽ޔᛩ⾗ᆔຬળ߇ޔ ߡᢛℂߐࠇߡࠆߩߢࠆ߇⚊ޔ⒢⠪⇟ภߩ ᴺੱ⸳┙⊓⸥ࠍⴕߞߚߔߴߡߩᴺੱߦኻߒߡޔ ⿰ᣦߣߩ㑐ଥߢ᭽߇⺰⼏ߥޘᱷߐࠇߡࠆޕ ઃ⇟߮▤ℂࠍⴕ߁߽ߩߢࠆޕᓥߞߡޔᴺ ߕࠇߦߒߡ߽⚊ޔ⒢⠪⇟ภߪޔ࿖⒢ ੱ߇↳⺧ߒߡขᓧߔࠆ߽ߩߢߪߥߊߣ┙⸳ޔ ᐡࠍⴕᒰዪߦߣߞߡޔਇนᰳߥᖱႎ▤ หᤨߦઃਈߐࠇࠆ⇟ภߢࠆޕ ߘߩᗧߢߪޔ ℂᐲߣߥߞߡࠆޕ ⚊⒢⠪⇟ภߪᬺ⠪⇟ภߦవ┙ߟᴺੱ⼂ ࿖⒢ᐡߪ⚊ޔ⒢⠪⇟ภࠍゲߦ⚊ޔ⒢⠪ߦ㑐 ⇟ภߣ߽⸒߃ࠆߩߡߴߔޔߚ߹ޕᴺੱߪޔข 176 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ᒁ߿ⴕᚻ⛯╬ߦଥࠆ㗔ᦠ߿ႎ๔ᦠߣߞ ࿖⒢ᐡ߇ᚑߔࠆฦ⒳ ‛ߪࠩ࠺ߩߘޔ ߚᦠ㘃╬ߦޔᴺੱ⇟ภࠍ⸥ߔࠆߎߣ߇⟵ോ ࠗࡦ▤ߦ⊛৻⛔ࠍ╬࠻࠙ࠕࠗޔℂߒޔ࿖⒢ ߠߌࠄࠇߡࠆޔ߅ߥޕᄖ࿖ᴺੱ߮ᴺੱએ ᐡߣߒߡߩࡉࡦ࠼ࠗࡔࠫߩ⏕┙⛽ᜬߦ ᄖߩ⊓㍳ਥ߇⊓⸥ࠍⴕߞߚ㓙ߦઃਈߐࠇࠆ ദߡࠆޕฦ⒳ ‛ߪߩࠇߙࠇߘޔᬺോ ⇟ ภ ߣ ߒ ߡ ⊓ ㍳ ࿅ ⇟ ภ (Australian ㇱ㐷߇ේ᩺ࠍߒߚᓟޔ ‛ߩ⋙ℂࠍᜂ Registered Body Number)߇ࠆ߇ߪࠇߎޔ ᒰߔࠆㇱ㐷ߦࠃߞߡ⚊ޔ⒢⠪ߦߣߞߡࠊ߆ࠅ ᴺੱ⇟ภߣห᭽ߦᯏ⢻ߔࠆ߽ߩߢࠆޕ ߿ߔౝኈߦߥߞߡࠆ߆ߩઁޔ ‛ߣ߆ ߌ㔌ࠇߚࠗࡔࠫߦߥߞߡߥ߆ߥߤߩᬌ 㧟 ോㆇ༡ ⸛߇ⴕࠊࠇࠆޕ Ԭ ࠦࡦࡊࠗࠕࡦࠬࡕ࠺࡞ߣߩ㑐ଥ Ԯ 㔚ሶ↳๔ ࿖⒢ᐡߪޔ೨┨ߢㅀߴߚࠦࡦࡊࠗࠕࡦࠬ ࠲࠶ࠢࠬࡄ࠶ࠢߪޔਥߣߒߡ↳๔ᦠ↪⚕ߦ ࡕ࠺࡞ࠍၮᧄℂᔨߣߒߡޔോㆇ༡ࠍⴕߞߡ ⸥タࠍߔࠆ⚊⒢⠪ࠍ࠲ࠥ࠶࠻ߦᚑߐࠇߡ ࠆ⚊ޔߪߢߎߎޕ⒢⠪ోߩࠦࡦࡊࠗࠕ ߈ߚ߽ߩߢࠆߒ߆ߒޕㄭᐕ⚕ޔએᄖߩᣇᴺ ࡦࠬࡌ࡞ࠍ⛽ᜬߪะߐߖࠆߚߦ◲ޔ ߦࠃࠅ↳๔ࠍⴕ߁⚊⒢⠪ߩഀว߇㕖Ᏹߦ㜞߹ ⚛ߥᚻ⛯ߩឭଏ߿ࠨࡆࠬߩలታ╬ߦࠃࠅ ߞߡࠆߎߣ߆ࠄޔ࿖⒢ᐡߪޔ2009 ᐕ߆ࠄ৻ ᭽⚊ߥޘ⒢⠪ᡰេࠍⴕ߁ޔ߫߃ޕᣢߦㅀߴ ㇱߩᎺߦ߅ߡߦࠢ࠶ࡄࠬࠢ࠶࠲ޔઍ߃ޔ ߚ࡞ࡦࠣᐲ߿ߥ⊛⥸৻ࠅࠃޔ ‛߿ e-tax㧯㧰ࡔ࡞ࡄ࠶ࠢߣ߫ࠇࠆੱะߌ ࠙ࠚࡉࠨࠗ࠻ߦࠃࠆᖱႎឭଏޔߩ⚊⒢⋧ ߩ㔚ሶ↳๔࠰ࡈ࠻ࠍឭଏߒߡࠆޕ ⺣ࠆࠃߦࡦࠗࡦࠝޔᚻ⛯╬߽⚊ޔ⒢⠪ᡰេ 㔚ሶ↳๔ߦߪޔᄢ߈ߊಽߌߡੑߟߩ⒳㘃߇ ߩ৻Ⅳߢࠆޕ ࠆޔߪߟ৻ޕ1987 ᐕ߆ࠄᲑ㓏⊛ߦዉߐࠇ ߘߩ৻ᣇߢޔฦ⚊⒢⠪ߩࠦࡦࡊࠗࠕࡦࠬ ߚ ⒢ ℂ ჻ ะ ߌ ߩ ࠨ ࡆ ࠬ (Electronic ᆫߩࡌ࡞ߦᔕߓߡࠬࡦࠕࠗࡊࡦࠦޔᵴ Lodgment Serviceޔㅢ⒓㧱㧸㧿)ߢࠆޕ⒢ േߦ߅ߌࠆ⾗Ḯߩᛩߦࡔࡂࠍߟߌࠆޕ ℂ჻߇㧱㧸㧿ࠍߞߡࠢࠗࠕࡦ࠻ߩ↳๔ᚻ ߎߩࠃ߁ߥ⠨߃ᣇߩ߽ߣ․ޔቯߩ㗄⋡ߦ⛉ߞ ⛯ࠍⴕ߁ߦᒰߚߞߡߪޔ೨ߦޔ࿖⒢ᐡ߳ ߚ↳๔ክᩏ߿⒢ോ⺞ᩏ╬ߩ⋙ᩏᬺോࠍዷ㐿ߔ ↪⊓㍳ࠍߒޔ㔚ሶ⊛↳๔ߦଥࠆ⚊⒢⠪ߩᛚ⻌ ࠆޕ ት⸒ࠍᓧߡޔ㧱㧸㧿࠰ࡈ࠻ࠍ⾼ߔࠆᔅⷐ߇ ԭ ᖱႎឭଏ ࠆޕ㧱㧸㧿ߪޔੱએᄖߩᚲᓧ⒢↳๔એᄖ ࿖⒢ᐡߪޔታߦᄙᓀߥ ‛ࠍᚑߒߡ߅ ߿࠻࠶ࠖࡈࡀࡌࠫࡦࡈޔ߮ᶖ⾌⒢ߩ↳ ࠅ࠻ࠗࠨࡉࠚ࠙߇ߤࠎߣ߶ߩߘޔߢ㑛ⷩߢ ๔ߦ߽ኻᔕߒߡࠆޕ ߈ࠆ߶߆ޔታ㓙ߦ࠙ࠚࡉࠨࠗ࠻ࠍㅢߓߡ‛ ߽߁৻ߟߩ㔚ሶ↳๔ߩ⒳㘃ߣߒߡޔ1999 ࠍขࠅነߖࠆߎߣ߇ߢ߈ࠆ(73)ޕ ᐕ߆ࠄᧄᩰዉߐࠇߚ e-tax ߇ࠆޕ e-tax ߪޔ ߹ߚੱޔญߩඨᢙએߦ⋧ᒰߔࠆੱ߇⏕ ੱߩ⚊⒢⠪ߪ⒢ℂ჻߇⚊ߩߘޔ⒢⠪ߦଥ ቯ↳๔ࠍⴕ߁ߩߢࠆ߇ߦࠇߎޔ㑐ߒߡ࿖⒢ ࠆᚲᓧ⒢ߩ↳๔ࠍⴕ߁㓙ߦ↪ࠄࠇࠆޕ⒢ℂ ᐡߪޔᲤᐕߣࠢ࠶ࡄࠬࠢ࠶࠲ޔ߫ࠇࠆශ ჻߇ e-tax ߢઍℂㅍାࠍⴕ߁႐ว߽ޔ㧱㧸㧿 ‛ࠍᚑߒ↳ޔ๔ᦠߩ⸥タߦߟߡߩᚻ㗅ࠍ ߣห᭽ߦޔᛚ⻌ት⸒ࠍᓧࠆᔅⷐ߇ࠆޕ ⚦ߦ␜ߔߣߣ߽ߦޔ⒢ᴺߩⷙቯߩ߁ߜ⍮ߞ 㧱㧸㧿߮ e-tax ࠍ㔚ሶ⊛↳๔ߩ↪ ߡ߅ߊߴ߈㊀ⷐߥ㗄ߦߟߡߩ⸃⺑ࠍട߃ ഀวߪޔ 2008-2009 ᐕᐲਛߩᚲᓧ⒢↳๔ߢߪޔ ߡࠆ⏕ޕቯ↳๔ߩᤨᦼߦߥࠆߣߩ⥸৻ޔ ੱߩ⚊⒢⠪߇⚂ 90㧑ޔੱએᄖߩ⚊⒢⠪߇ ᐫ߿ᣇ⥄ᴦ╬ߦ࠲࠶ࠢࠬࡄ࠶ࠢ߇ጊⓍߺ ⚂ 94㧑ߢࠆߥ߁ࠃߩߎޕ㜞↪₸߇㆐ᚑ ߐࠇޔ ⚊⒢⠪ߪ⥄↱ߦᜬෳߔࠆߎߣ߇ߢ߈ࠆޕ ߐࠇߡࠆߩߪޔ㧱㧸㧿ߦࠃࠆ↳๔߇ߴߔޔ 177 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ߡߩᚲᓧ⒢↳๔ߩ㧣ഀࠍභࠆߚߢࠆ ߫ࠇࠆὐߦ߅ߡኻᔕߔࠆࡠࡈࡊ࠶࡚ࠪޕ (74)ޔߦᦝޕ㧱㧸㧿ߩ↪߇⒢ℂ჻ߩ㑆ߢචಽ ࡦ࠻ߢ㕙ធ⋧⺣ࠍߔࠆߚߦߪߓ߆ࠄޔ ߦᶐㅘߒߡࠆߣหᤨߦޔ⒢ℂ჻ߦ↳๔ᦠ 㔚ߢ੍⚂ࠍߔࠆ߆ޔߪ⓹ญߦ⋥ធะ ᚑࠍଐ㗬ߒߡࠆ⚊⒢⠪ߩഀว߇㜞ߎߣ߽ ߡ㕙⺣ࠍ↳ߒㄟޕ ⢛᥊ߦࠆߣផ᷹ߐࠇࠆ(75)ޕ ࡚ࠪ࠶ࡊࡈࡠࡦ࠻ߢߪޔ㕙ធߩ߶߆ޔශ ߹ߚޔe-tax ߦߟߡߪ⚊ޔ⒢⠪߇㔚ሶ↳ ‛ߩ㈩ઃ⚊ޔ⒢⠪߇㔚ሶ↳๔߿㔚⋧⺣ࠍߔ ๔ߩജࠍᆎࠆ㓙ߦߩߘޔ⠪ߩㆬᛯߦࠃߞ ࠆߚߩࡄ࠰ࠦࡦ߿㔚ᯏߩ⸳⟎↳ޔ๔ᦠߩ ߡ⛎ޔਈޔሶߪ㈩ᒰ╬ߩᖱႎࠍ࿖⒢ᐡߩ ฃ╬ࠍⴕߞߡࠆޕૉߒࡦࡠࡈࡊ࠶࡚ࠪޔ ࠪࠬ࠹ࡓ߆ࠄ࠳࠙ࡦࡠ࠼ߒ⚊ޔ⒢⠪ߩ↳๔ ࠻ߢߪޔ⒢ߩ⚊ߪㆶઃോߪ৻ಾⴕߞߡ ࠺࠲ߣߒߡขࠅㄟߎߣ߇ߢ߈ࠆࡈࡊޔ ߅ࠄߕ⚊ޔ⒢⠪߇⚊⒢ࠍⴕ߁႐วߪ࠲ࡦࠗޔ ࠔࠗࡦࠣߣ߁ᯏ⢻߇ዉߐࠇߡࠆࡊޕ ࡀ࠶࠻ࠍㅢߓߡ㊄Ⲣᯏ㑐ญᐳ߆ࠄ㔚ሶ⊛ߦ ࡈࠔࠗࡦࠣߪޔe-tax ߩജᚻ⛯ߩ৻ㇱ ⚊ઃࠍߔࠆ BPAY ߇৻⥸⊛ߢࠆ(76)ޕ ߣߒߡޔ 㔚ሶ↳๔࠰ࡈ࠻ߦ⚵ߺㄟ߹ࠇߡ߅ࠅޔ ฦ࡚ࠪ࠶ࡊࡈࡠࡦ࠻ߪޔᢙฬ⒟ᐲߣ߁ዋ ․Ბߩ೨Ḱߩᔅⷐ߇ߥޔࠅࠃߦࠇߎޕ ߥ⡯ຬߦࠃߞߡㆇ༡ߐࠇߡࠆ߇ޔ㔚ሶ↳ ⚊⒢⠪ߪജࠍ⋭ജൻߢ߈↳ߦᦝޔ๔ṳࠇࠍ ๔ߩ↪ഀว߇㜞ߎߣ߽ࠅ⏕ޔቯ↳๔ᤨ ੍㒐ߔࠆലᨐ߽ᦼᓙߢ߈ࠆޕ ᦼߢߞߡ߽․ޔᷙ㔀ߔࠆ᭽ሶߪߥ߹ޕ ԯ ⒢ോ⋧⺣ ߚ߿ࡦࠦ࠰ࡄޔߪߦ࠻ࡦࡠࡈࡊ࠶࡚ࠪޔ㔚 ⚊⒢⠪߇⒢ߦߟߡߩ⾰ࠍߔࠆ႐ว߿ޔ ᯏ߇⸳⟎ߐࠇߡࠆ߇ߪࠇߎޔ㔚ሶ↳๔ߩ ᚻ⛯╬ߦߟߡߩࠕ࠼ࡃࠗࠬࠍᔅⷐߣߔࠆ႐ ⍮߿ᐢႎޔ ⒢ോ⋧⺣ߩല₸ൻߩߚߢߪߥߊޔ วߪޔ㔚ߦࠃࠆ⒢ോ⋧⺣ߪ⡯ຬߣߩ㕙ធ ࡄ࠰ࠦࡦࠍᜬߞߡߥ⚊⒢⠪ޔߪㅢାⅣ ߦࠃࠆ⋧⺣߇৻⥸⊛ߢࠆޕ Ⴚ߿ࡄ࠰ࠦࡦߩ⚻㛎߇ਇචಽߥ⚊⒢⠪߽ઁޔ 㔚ߦࠃࠆ⒢ോ⋧⺣ߦߟߡޔ࿖⒢ᐡߪޔ ߩੱߣห᭽ߦ࿖⒢ᐡߩࠝࡦࠗࡦࠨࡆࠬࠍ ฦߦ߅߆ࠇߚࠦ࡞ࡦ࠲ߦߡኻᔕߒߡ ฃߌࠆᯏળࠍឭଏߔࠆߎߣ߇⋡⊛ߢࠆޕ ࠆ⚊ޕ⒢⠪ߪޔ࿖ౝߩߕࠇߩ႐ᚲ߆ࠄ⋧ ᦝߦ⏕ޔቯ↳๔ᦼ㑆ߦ㒢ࠅ࡞ࡋࠬࠢ࠶࠲ޔ ⺣ߔࠆ႐ว߽ޔㅢߩ⇟ภࠍ↪ߒ⚊ޔ⒢⠪ ࡊߣ߫ࠇࠆࡏࡦ࠹ࠖࠕᵴേ߇ޔ࿖⒢ᐡߦ ߆ࠄߩ㔚ߪฦࠦ࡞ࡦ࠲ߦᯏ᪾⊛ߦഀ ࠃࠅㆇ༡ߐࠇࠆޔߪࠇߎޕ࿖⒢ᐡ߇㓸ࠍߒ ࠅᝄࠄࠇࠆޕ ߚࡏࡦ࠹ࠖࠕࠬ࠲࠶ࡈ߇ޔฦߩࠦࡒࡘ࠾ 㔚⇟ภߪ⚊ޔ⒢⠪ߩ⋧⺣ౝኈߦᔕߓߡޔ ࠹ࠖࡦ࠲߿࿑ᦠ㙚╬ߩᣉ⸳ߦ߅ߡ⧷ޔ ⶄᢙߩ⇣ߥࠆ⇟ภ߇↪ᗧߐࠇߡ߅ࠅ࡞ࠦޔ ⺆ࠍᲣ࿖⺆ߣߒߥ⚊⒢⠪╬ߩߚߦ◲ޔන ࡦ࠲ߩਛߢ߽ߘߩ⋧⺣ౝኈࠍᜂᒰߔࠆㇱ ߥౝኈߩ⏕ቯ↳๔ߩᚑᡰេࠍήఘߢⴕ߁߽ ⟑߇ኻᔕߔࠆޕ ߩߢࠆߪࡈ࠶࠲ࠬࠕࠖ࠹ࡦࡏޕ࿖⒢ᐡߩ 㔚⋧⺣ߢߪ⚊ޔ⒢⠪ߪේೣߣߒߡᦨޔೋ ⡯ຬߢߪߥ߇ޔ࿖⒢ᐡߦࠃࠆ⎇ୃࠍฃߌޔ ߦ⚊⒢⠪⇟ภࠍࠄ߆ߦߔࠆޕ ߎࠇߦࠃߞߡޔ ࡏࡦ࠹ࠖࠕᵴേߦଥࠆㅢ⾌߿㔚ઍ╬ߩ 㔚ࠍฃߌࠆᜂᒰ⠪ߪߦࠬࡌ࠲࠺ޔሽ ᔅⷐ⚻⾌ߪ࿖⒢ᐡ߆ࠄఘߐࠇࠆޕ ߐࠇߚߘߩ⚊⒢⠪ߩᖱႎࠍ⏕ߒߥ߇ࠄޔ ࠝࡦࠗࡦࠨࡆࠬ ߩ⾰ߦ߽ᔕߓࠆߎߣ߇ߢ߈ࠆޔ࿖⒢ᐡ ࠝࡦࠗࡦࠍ↪ߒߚ․ᓽ⊛ߥ⚊⒢⠪ᡰេ ߣߒߡ߽㔚⋧⺣ߩጁᱧࠍ▤ℂߒߡ߅ߊߎߣ ╷ߣߒߡޔ⒢ℂ჻߮ᬺ⠪ะߌߦឭଏߐࠇ ߇ߢ߈ࠆޕ ߡࠆࡐ࠲࡞ࠨࡆࠬ߇ࠆޕᬺ⠪ะߌ ⡯ຬߣߩ㕙ធߦࠃࠆ⋧⺣ߦߟߡߪోޔ࿖ ߩࡐ࠲࡞(Business Portal)ߢߪ⚊ޔ⒢⠪߇ 21 ࡨᚲߦ⸳ߌࠄࠇߚ࡚ࠪ࠶ࡊࡈࡠࡦ࠻ߣ ࠨࠗ࠻ߦࡠࠣࠗࡦߔࠆߣޔฦ⚊⒢⠪ኾ↪ߩ↹ 178 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 㕙߇␜ߐࠇ↹ߩߘޔ㕙ࠍㅢߓߡޔḮᴰᓽ ࠇߚᣦࠍࠄ߆ߦߒߚ⒢ോ㐳ቭߩ⟑ฬߩ ߮ᶖ⾌⒢ߩ৻↳๔᭽ᑼߢࠆᬺᵴേႎ ࠆᦠ㕙ࠍឭ␜ߢ߈ߥ႐วߪߦ᧦ᧄޔቯ ๔(Business Activity Statement)ߩឭ߿ୃ ࠄࠇߚᑪ‛ߪ႐ᚲߦޔ႐ᚲ┙ߜࠅޔ ᱜޔฦ⒢⋡ߦଥࠆ⒅⒢ௌോߩ㑛ⷩ߿▤ℂ(⚊ઃ ߪ⇐߹ࠆߎߣߪߢ߈ߥޕ Ԯ╙৻㗄ߩⷙቯߦၮߠ߈ޔ⒢ോ㐳ቭߪߘߩ ᚻ⛯ߪㆶઃ⺧᳞)ޔᬺ⠪⊓㍳ᖱႎߩ㑛ⷩ߿ ୃᱜޔ࿖⒢ᐡߣߩࡔ࠶ࠫߩ߿ࠅขࠅ߮ ᆔછࠍฃߌߚ⡯ຬߦࠃࠆ┙ߜࠅࠍฃߌߚޔ ዯᦠߩឭ╬ߩᚻ⛯ࠍⴕ߁ߎߣ߇ߢ߈ࠆޕ ߪฃߌࠆߎߣߣߥߞߚᑪ‛ߪ႐ᚲߦ ⒢ℂ჻ะߌߩࡐ࠲࡞(Tax Agent Portal) ࠆ⠪ߪޔ⒢ോ㐳ቭߪᒰ⡯ຬߦኻߒߡޔ ߢߪޔ⒢ℂ჻ߪߘࠇߙࠇߩ㑐ਈవࠍ⊓㍳ߒޔ ╙৻㗄ߩⷙቯߦၮߠߊᮭ㒢ࠍㆡಾߦⴕߢ ߘߩ㑐ਈవߩ⒢ോߦ㑐ߔࠆฦ⒳ᚻ⛯ࠍⴕ߁ߎ ߈ࠆࠃ߁ޔᔅⷐߥ⸳߮ഥࠍឭଏߔࠆ ߣ߇ߢ߈ࠆ߇ࠆ߈ߢ߇ߣߎ߁ⴕߢ࠻ࠗࠨޔᚻ ߽ߩߣߔࠆޕ ⛯ߪޔᬺ⠪ะߌߩࡐ࠲࡞ࠃࠅ߽ᐢ▸࿐ ޣSection264ޤ ߦ߱ޕ Ԭ⒢ോ㐳ቭߪᦠޔ㕙ߦࠃࠆㅢ⍮ߦࠃߞߡ⚊ޔ ߕࠇߩࡐ࠲࡞ߦߟߡ߽ޔ↪ߦᒰߚ ⒢⠪ߢࠆ߆ุ߆ߦ㑐ࠊࠄߕޔᐭᯏ㑐 ߞߡߪ㔚ሶ⟑ฬ߇ᔅⷐߣߥࠅࠍ࡞࠲ࡐޔㅢ ߪ⊛ᯏ㑐ߩ⡯ຬߪ㑐ଥ⠪߽ߔߴߡ ߓߡㅍାߐࠇࠆ࠺࠲ߩ⼔߇࿑ࠄࠇߡࠆޕ ߩ⠪ߦኻߒޔᰴߦឝߍࠆ㗄ࠍⷐ᳞ߔࠆߎ Ա ⺞ᩏᮭ㒢 ߣ߇ߢ߈ࠆޕ Ք⒢ോ㐳ቭߩⷐ᳞ߦᓥᖱႎࠍឭଏߔࠆߎ ࠦࡦࡊࠗࠕࡦࠬࡕ࠺࡞ߦၮߠߊോㆇ༡ ߣޕ ߦ߅ߌࠆ߽߁৻ߟߩ㕙߇ޔᓟ⊛ߥ↳๔ክ ᩏ߿⒢ോ⺞ᩏ╬ߩ᭽⋙ߥޘᩏᬺോߢࠆޕ࿖ Օㅢ⍮ࠍฃߌߚ⠪ߪઁߩ⠪ߩᚲᓧߪᩏ ⒢ᐡߦࠃߞߡⴕࠊࠇࠆ⋙ᩏᬺോ╬ߪޔฦ⒢ᴺ ቯߦ㑐ߒޔ⒢ോ㐳ቭߪߘߩᆔછࠍฃߌ ߦ߅ߡቯࠄࠇߚ⒢ോⴕߦଥࠆ⒢ോ㐳ቭ ߚ⡯ຬߩߚߦޔ㗡ߒ⸽ࠍឭଏߔࠆ ߩ൮⊛ߥᓎഀߦၮߠ߈ⴕࠊࠇࠆ߽ߩߢࠆޕ ߎߣޕㅢ⍮ࠍฃߌߚ⠪ߪઁߩ⠪ߦ߅ ⋙ᩏᬺോ╬ߩ㊀ⷐߥ೨ឭߣߥࠆߩ߇ޔ⒢ോ ߡ▤ℂߪ⛔ࠍߒߡࠆ߆ุ߆ߦ㑐 㐳ቭߦਈ߃ࠄࠇߚᒝജߥ⺞ᩏᮭ㒢ߢࠆޕ⒢ ࠊࠄߕޔᏭ★ᦠޔ㘃ߘߩઁᢥᦠࠍᚑߔ ോ㐳ቭߩ⺞ᩏᮭ㒢ߦߪޔᄢ߈ߊಽߌߡ㧞ߟߩ ࠆߎߣޕ ԭ⒢ോ㐳ቭߪޔᖱႎߪ⸽ߦߟߡޔญ㗡 ߽ߩ߇ࠆߪߟ৻ޕ൮⊛ߥ⺞ᩏᮭ㒢߁߽ޔ ߪᦠ㕙ߦࠃࠆትߪ⏕⚂߇ઃߐࠇࠆࠃ ৻ߟߪᖱႎ߮⸽ߩขᓧᮭ㒢ߢࠆޕ એਅޔ1936 ᐕᚲᓧ⒢ᴺߩⷙቯࠍᒁ↪ߔࠆޕ ߁ߦⷐ᳞ߔࠆߎߣ߇ߢ߈ࠆ⋡ߩߎޔߦᦝޕ ⊛ߦ߅ߡޔ⒢ോ㐳ቭߪߘߩᆔછࠍฃߌ ޣSection263ޤ ߚ⡯ຬߪޔትߪ⏕⚂ࠍⴕ߁ߎߣ߇ߢ߈ Ԭ⒢ോ㐳ቭߪߘߩᆔછࠍฃߌߚ⡯ຬߪޔᴺ ࠆޕ ᓞ(77)ߩ⋡⊛ߩߚޔᤨߢ߽ޔᑪ‛ޔ႐ᚲޔ Ԯᧄ᧦ߩⷙቯߦၮߠ߈㗡ࠍ᳞ࠄࠇߚ⠪ߦ Ꮽ★ᦠޔ㘃ߘߩઁᢥᦠ߳┙ߜࠅߪᚻ ኻߒߡᡰᛄࠊࠇࠆ⚻⾌ߩၮḰߪⷙޔೣߦ߅ ߒߩࠄࠇߘߦᦝޔᏭ★ᦠޔ㘃ߘߩઁߩᢥᦠ ߡቯࠆޕ ࠍᒁ߈ᛮ߈ߪ౮ߒࠍขᓧߔࠆߎߣ߇ߢ߈ એߩⷙቯࠍߋߞߡߪౕޔ⊛ߦߎࠇࠄ ࠆޕ ԭ⡯ຬߪޔᑪ‛ߪ႐ᚲߦࠆ⠪߆ࠄᮭ㒢ߩ ߩᮭ㒢߇߱▸࿐╬ߦߟߡޔ࿖⒢ᐡߩታോ ⸽ࠍ᳞ࠄࠇߚ႐วߩߘޔ⡯ຬ߇ᧄ᧦ߩ ᜰ㊎߿್╬ࠍㅢߓޔ᭽߇㉼⸃ߥޘઃߐࠇߡ ⷙቯߦၮߠߊᮭ㒢ࠍⴕߔࠆߎߣࠍࠄ ࠆߣߎࠈߢࠆ߇ޔ߽ߡߒߦࠇߕޔᝡᩏ 179 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ⁁߇ᔅⷐߢߪߥὐޔ߮⺞ᩏኻ⽎⠪ߦද ⚊⒢⠪߇ㆬᛯߔࠆߎߣ߇ߢ߈ࠆߚ⚊ޔ⒢⠪ ജ⟵ോࠍ⺖ߒߡࠆὐ߆ࠄޔㅪ㇌⼊ኤߩᮭ㒢 ߇⥄⊒⊛ߦޔ⒢ℂ჻╬ߣߩធ⸅ࠃࠅ೨ߦޔ࿖ ࠍ߃ࠆ߶ߤᒝജߥᮭ㒢ߢࠆߣ⸒ࠊࠇࠆ ⒢ᐡߦኻߒߡᖱႎࠍឭଏߔࠆ႐ว߽ࠆ߹ޕ (78)ޕ ߚޔᖡ⾰ߥ⒅⒢࿁ㆱ᩺ߥߤ⚊ޔ⒢⠪ߣ⒢ℂ ߥ߅ޔ࿖⒢ᐡߪޔએߩࠃ߁ߥ⺞ᩏᮭ㒢ࠍ ჻╬ߣߩ߿ࠅขࠅ߇ޔਇᴺߥ⋡⊛ࠍഥ㐳ߔࠆ ⴕߔࠆߦᒰߚߞߡޔ⡯ຬ߇ᓥ߁ߴ߈ታോᜰ ߣᗐቯߐࠇࠆ႐วߪޔ ޟਇᱜޔ⟋‽ޔ㆑ᴺߦࠃ ㊎ (Access and Information Gathering ࠆᄖޔߒߣޠ೨ߩ߿ࠅขࠅߪࠄࠇߥ Manual)ࠍᚑߒޕࠆߡߒ߽ߦ⥸৻ޔ (80)ޕ Բ ⺞ᩏᮭ㒢ߩ㒢⇇ Գ ⋙ᩏᬺോ ࿖⒢ᐡߦࠃࠆ⺞ᩏᮭ㒢߽⒁ޔඞ․ᮭ(Legal ࿖⒢ᐡ߇ⴕ߁⋙ᩏᬺോߪᰴߩࠃ߁ߥ߽ߩ߇ Professional Privilege)ߩේೣߦᓥࠊߥߌࠇ ࠆޕ ߫ߥࠄߥޕ ߹ߕ⛎ޔਈᚲᓧ⠪ޔᐕ㊄ᚲᓧ⠪ޔᛩ⾗ኅߣ ߎߩේೣߪߚߒ┙⏕ߡ߅ߦࡠࡦࡕࠦޔ ߞߚੱߩ⚊⒢⠪ࠍኻ⽎ߦޔ࿖⒢ᐡᄖㇱ(㓹 ᔨߢࠆޕ ᴺᓞኅߪมᴺᐲߩ৻ຬߣߒߡޔ ↪⠪ޔ㊄Ⲣᯏ㑐ޔᐭᯏ㑐╬)߆ࠄ㓸ߒߚ ଐ㗬ੱߦኻߒߡᦨༀߩഥ⸒ࠍਈ߃ࠆߚߦ ᭽ߥޘᖱႎߣ↳ޔ๔ౝኈߣࠍ⚊ޔ⒢⠪⇟ภࠍ ࠄࠁࠆታࠍᛠីߔࠆᔅⷐ߇ࠆߚߩߘޕ ↪ߒߡࠦࡦࡇࡘ࠲ߢ㓸⚂ߒޔᚲᓧᾖว ߦߪޔଐ㗬ੱߪ್ⵙޔᚲ߳ߩᖱႎ㐿␜߇ⴕࠊ ࠍⴕ߁ޕ ࠇࠆ೨ߦޔᴺᓞኅߣ⥄↱ߥ߿ࠅขࠅࠍߔࠆᯏ ᦝߦ⛎ޔਈᚲᓧ⠪ޔਇേ↥ᚲᓧ⠪߮ዊⷙ ળ߇⸽ߐࠇࠆߴ߈ߢࠆޕૉߒ․ߩߎޔᮭ ᮨᬺ⠪ߩ↳๔ߩㆡᱜᕈࠍ್ᢿߔࠆߚߦޔ ߇ᚑ┙ߔࠆߚߦߪޔଐ㗬ੱߣᴺᓞኅߣߒߡ ⺞ᩏࠍⴕ߁ޕ࿖⒢ᐡߩ⺞ᩏቭߪ⚊ޔ⒢⠪ ߩ㑐ଥߦ߅ߡߥߐࠇߚޔଐ㗬ੱߣᴺᓞኅߩ ߦኻߒߡᦠ㕙ߢߩ⾰ࠍߒޔߪ↳๔ౝኈߩ 㑆ߩ߿ࠅขࠅ߇ሽߔࠆߎߣࠅ߿ߩߘޔขࠅ ⵣߠߌߣߥࠆ⸽ߩឭ␜ࠍ᳞ࠆ(81)ޕ ߇⒁ኒᕈߩࠆⅣႺߢ߅ߎߥࠊࠇࠆߎߣޔഥ ᰴߦޔᬺ⠪ߦኻߔࠆ⒢ോ⺞ᩏߢࠆ߇ޔ ⸒ࠍⴕߞߚ⠪߇ᴺᓞኅߢࠆߎߣޔ᳞ࠄࠇ ᬺߩขᒁߦ㑐ߔࠆᐢ㗄⋡ߦߟߡ⺞ ߚഥ⸒߇ᴺ⊛ഥ⸒ߢࠆߎߣ╬ߩⷐઙ߇᳞ ᩏ߇ⴕࠊࠇࠆ⺞ޕᩏߦవ┙ߜޔ࿖⒢ᐡߪ⚊ޔ ࠄࠇࠆޕ ⒢⠪ߦኻߒߡ⺞ᩏߩታᣉߦߟ߈ᦠ㕙ߢㅢ⍮ࠍ એ߇⒁ඞ․ᮭߩⷐߢࠆ߇߽ߘ߽ߘޔ ⴕޔᔅⷐߣߐࠇࠆ⸥㍳߿ᦠ㘃ߦߟߡߩᜰ ߎߩේೣߪޔᑯ⼔჻╬ߩᴺᓞኅߦኻߒߡㆡ↪ ␜ࠍⴕ߁⚊ޔࠅࠃߦࠇߎޕ⒢⠪ߪߘߩᦠ㘃╬ ߐࠇࠆ߽ߩߢࠆޕ ࠍḰߔࠆߚߩᦼ㑆߇ਈ߃ࠄࠇࠆޕ ߘߩᓟޔ ࠝࠬ࠻ࠕߦ߅ߡߪޔ⒢ℂ჻߿ળ⸘ ⷐ᳞ߐࠇߚᦠ㘃╬ߩឭ߿⺞ᩏቭߦࠃࠆࠗࡦ ჻߽ߩߎޔේೣߦ߅ߌࠆᴺᓞኅߣห᭽ߩኾ㐷 ࠲ࡆࡘ߇ⴕࠊࠇࠆޕ ኅߢࠆߣ⸃㉼ߐࠇ⚊ޔ⒢⠪ߪޔ⒢ℂ჻╬ߣ ߹ߚޔᖡ⾰ߥ⒅⒢࿁ㆱ᩺╬ߦኻߔࠆ․ ߩ㑐ଥߦߟߡ⒁ޔඞ․ᮭࠍߔࠆ(79)ߩߎޕ ߥ⺞ᩏ߽ታᣉߐࠇࠆޕ࿖⒢ᐡߦ߅ߡޔ㊀ᄢ ේೣߦᓥ߁႐วޔ࿖⒢ᐡߪޔᴺߩⷙቯߢ ߥᴺ㆑(Serious Non-Compliance)ߦଥ ࠇ߫ᤨߢ߽ᑪ‛ߦ┙ߜߞߚࠅᦠޔ㘃ࠍ ࠆ⒢ോ⺞ᩏࠍᜂᒰߔࠆㇱ⟑ߪ⒅ߒ⪺ޔ⒢࿁ ᚻߒߚࠅߔࠆᮭ߇ࠆ৻ᣇߢ⒁ޔඞ․ᮭ ㆱ߿⒢ᴺߩㅺ⣕ࠍⴕߞߡࠆ⚊⒢⠪ࠍߟߌ ߇ㆡ↪ߐࠇࠆ႐วߪ⚊ޔ⒢⠪ߦኻߒߡޔ⒢ℂ ߔߚޔ ⒅⒢࿁ㆱߦ㑐ߔࠆᖱႎ㓸߽ⴕ߁ޕ ჻╬ߦធ⸅ߔࠆᯏળࠍਈ߃ߥߌࠇ߫ߥࠄߥ ࿖⒢ᐡౝㇱߩઁߩㇱ⟑ߩߺߥࠄߕޔ ㅪ㇌⼊ኤޔ ߎߣߦߥࠆޕ ⒢㑐ޔᬌኤᐡ╬ޔ᭽ߥޘᐭᯏ㑐ߣߩㅪ៤ࠍ ૉߒޔ ߎߩ․ᮭߩⴕߪ᫈ߦߟߡߪޔ ࿑ࠅޔ᭽⒅ߥޘ⒢࿁ㆱޔ⣕⒢߮⚊⒢ᔊㆱ 180 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ᩺ߦขࠅ⚵ࠎߢࠆޕ ࠆ⇣⼏ߪୃޔᱜᩏቯߩㅍ㆐ᣣ߆ࠄ 60 ᣣએౝ 2006 ᐕ߆ࠄޔ࿖⒢ᐡࠍೋߣߔࠆ㧤ߩ⋭ᐡ ߪᒰೋߩᩏቯߦଥࠆ⇣⼏↳┙ߡᦼ㒢ߩߕ ߇ޔวหߢ᭽ߥޘਇᱜⴕὑߦኻಣߔࠆߚߩ ࠇ߆ㆃᣣ߹ߢߦⴕ߁ޕ ⋭ᐡᮮᢿ⊛ข⚵ߺߣߒߡࡠࡊࡆࡦࠢࠖ࠙ޔ ⒢ോ㐳ቭߪߩߘޔߡߟߦߡ┙↳⼏⇣ޔౝ ࠫࠚࠢ࠻߇ᆎേߒߡࠆ(82)ࡊࡆࡦࠢࠖ࠙ޕ ኈߩోㇱߪ৻ㇱࠍᛚߪਇᛚߣߔࠆᣦ ࡠࠫࠚࠢ࠻ߪ⒅ޔ⒢࿁ㆱ߿⣕⒢ߩߺߥࠄߕޔ ߩ⇣⼏ቯࠍⴕ⚊ޔ⒢⠪ߦኻߒߡ⼏⇣ޔ ㊄Ⲣⷙ㆑ޔᛩ⾗ኅ߿ௌᮭ⠪ࠍ␠ળߦ ቯߩㅢ⍮ࠍᦠ㕙ߢⴕ߁ߣߣ߽ߦޔክᩏ⺧᳞ߩ ኻߔࠆ⹊᱂ⴕὑࠣࡦ࠳ࡦࡠࡀࡑޔ߮ᚲ ᮭ߇ࠆᣦߣߘߩ⾌↪߿ᦼ㒢ߦߟߡㅢ⍮ ᓧ߿⾗↥ߩ㓝ඞߣߞߚਇᱜⴕὑࠍᐢߊขࠅ ߔࠆޕ ᛒޔᬌߐࠇߚ᩺ߪޔᣂ⡞╬ߢ߽ߒ߫ߒ ⚊⒢⠪ߪޔ⒢ോ㐳ቭߩ⇣⼏ቯߦߟߡ߽ ߫㗴ߦࠆޕ2009 ᐕ 11 ߩ⊒ߢߪߎޔ ਇ߇ࠆ႐วߪⴕޔਇክ್ᚲߦኻߒޔ ࠇ߹ߢߦ࠙ࠖࠢࡦࡆࡊࡠࠫࠚࠢ࠻ࠍㅢߓߡ ⇣⼏ቯߦଥࠆክᩏ⺧᳞ࠍ↳ߒ┙ߡࠆ߆ޔ ㅊᓽ⺖⒢ߐࠇߚ⒢㗵ߪว⸘ߢ㧡ం 1,043 ਁ࠼ ߪㅪ㇌ⵙ್ᚲߦኻߒ⼏⇣ޔቯߩౝኈߦଥࠆ ࡞ߚߒੌ⚳ޔ⒢ോ⺞ᩏߪ 1,019 ઙ‽ޔೣઙ ឭ⸷ࠍߔࠆߩࠇߕޕᚻ⛯ࠍណ↪ߔࠆ߆ߪޔ ߪ 25 ઙ(ᝡᩏਛ)⟏ޔ㊄ೃ 54 ฬ್⟋ޔ 5 ⒢ോ㐳ቭߩ⇣⼏ቯߩ⒳㘃ߦ߽Ꮐฝߐࠇࠆޕ ฬߣߥߞߡࠆޕ ߟ߹ࠅ⼏⇣ޔቯߦߪ㧞ߟߩ⒳㘃߇ࠅ৻ޔ ࿖⒢ᐡ߇ߦ࡞࠺ࡕࠬࡦࠕࠗࡊࡦࠦޔၮߠ ߟߪክᩏน⢻ߥ߽ߩ߇ߟ৻߁߽ޔឭ⸷น⢻ߥ ߈⋙ޔᩏᬺോߦ㑐ߒߡല₸⊛ߥ⾗Ḯᛩਅࠍⴕ ߽ߩ(ߪਔᣇน⢻ߥ߽ߩ)ߢࠆޕ೨⠪ߪޔ ߞߡࠆߎߣߪޔ࿖⒢ᐡ߇Ფᐕߒߡࠆ ⴕਇክ್ᚲߦ߅ߌࠆⵙࠍ⚻ߥߣឭ⸷ ࠦࡦࡊࠗࠕࡦࠬࡊࡠࠣࡓߣ߁ႎ๔ᦠ߆ ߇ࠄࠇߥ߇ޔᓟ⠪ߦߟߡߪ⋥ធⵙޔ ࠄ߽߁߆߇߃ࠆߩߎޕႎ๔ᦠߢߪޔ೨ᐕᐲ(㧣 ್ᚲߦឭ⸷ࠍߔࠆߎߣ߇ࠄࠇࠆޔߚ߹ޕ ߆ࠄ㧢߹ߢ)ߦ߅ߌࠆᵴേታ❣߮ᣂᐕ ߕࠇߩᚻ⛯߽น⢻ߥ⇣⼏ቯߣ߁ߩ߽ ᐲߦ߅ߌࠆ⋙ᩏᬺോߩ㊀ὐ㗄⋡ࠍߒߡ߅ ࠅߩߎޔ႐วࠍߡ┙↳ߩࠇߕޔㆬᛯߔࠆ߆ ࠅޔ߫߃ޔዊⷙᮨᬺ⠪ޔਛⷙᮨᬺ⠪ޔ ߪ⚊⒢⠪⥄りߩ⥄↱ߢࠆޕ ᄢⷙᮨᬺ⠪ޔ㕖༡ᴺੱߣߞߚ⚊⒢⠪ߩ ৻⥸⊛ߦߪޔએਅߩℂ↱߆ࠄޔክᩏ⺧᳞ߩ ಽߦᔕߓ⺞ޔᩏߩઙᢙ߿ㅊᓽ⒢㗵⋙ޔᩏߢ ᣇ߇⚊⒢⠪ߦߣߞߡଢᕈ߇㜞ߣ⸒߃ࠆޕ 㗴ߣߥߞߚ㗄߿ޔᣂᐕᐲߦ㊀ὐ⊛ߦ⺞ᩏ ⴕਇክ್ᚲߩክᩏߪⵙޔߩᲑ㓏ߢ࿖⒢ ࠍⴕ߁ኻ⽎߇ࠄ߆ߦߐࠇࠆޕ ᐡߦኻߒߡ⸽ࠍ߆ߐߥߎߣ߇ߢ߈ࠆޔ ⚊⒢⠪⥄り߇ෳടߢ߈ࠆߩߢᑯ⼔჻╬ߦଐ㗬 㧠 ⚊⒢⠪ߩᢇᷣߣ╙ਃ⠪ᯏ㑐 ߔࠆᔅⷐ߇ߥޔឭߔࠆ⸽ߦ㑐ߔࠆ․ Ԭ ⚊⒢⠪ߦࠃࠆਇ↳┙ߡ ߩ࡞࡞߇ߥޔክࠍ㕖㐿ߦߔࠆߎߣ߇ ⚊⒢⠪ߪޔ⒢ോ㐳ቭ߇ⴕߞߚᩏቯߪ⒢ോ ߢ߈ࠆ╬ߩὐ߇ⵙ್ᚲߩክ⼏ߣ⇣ߥࠆޕ ߦ㑐ߔࠆቯ㗄ߦਇ߇ࠆ႐วޔ1953 ⴕਇክ್ᚲߪޔ⒢ോ㐳ቭߦࠃࠆ⇣⼏ ᐕ⒢ോⴕᴺߩⷙቯߦᓥޔ⼏⇣ޔክᩏߪ ቯߩᡰᜬޔᄌᦝߪ⎕᫈ࠍቯߒߚߢⴕޔ ឭ⸷ࠍⴕ߁ߎߣ߇ߢ߈ࠆޕ ਇክ್ᚲߣߒߡઍᦧ⊛ߥቯࠍⴕ߁߆ޔ ⇣⼏↳┙ߡߪ৻ޔቯߩᦼ㒢ౝߦޔᚲቯߩ᭽ ߪ࿖⒢ᐡߦኻߒߡޔᜰዉ߿൘๔ߦၮߠ߈ౣ ᑼߦࠃߞߡ⒢ോ㐳ቭߦኻߒߡⴕ߁৻ޕቯߩᦼ ክᩏߔࠆࠃ߁Ꮕᚯߒࠍߔࠆޕ 㒢ߣߪޔ⒢ോ㐳ቭ߇ⴕߞߚᩏቯߦኻߔࠆ⇣⼏ ߥ߅⚊ޔ⒢⠪߇ⴕਇክ್ᚲߩⵙߦਇ ߩ႐วޔ⒢ോ㐳ቭ߇ᩏቯୃᱜࠍⴕ߁ߎߣ߇ߢ ߇ࠆ႐วߪ್ⵙޔᚲߦឭ⸷ߔࠆߎߣ߇ߢ ߈ࠆᦼ㒢ߦ⋧ᒰߔࠆ৻ޕᣇୃޔᱜᩏቯߦኻߔ ߈ࠆޕૉߒޔታቯߦߟߡߪⴕਇክ 181 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ್ᚲߩⵙߩᲑ㓏ߢᣢߦⴕࠊࠇߡࠆߎߣߦ ૉߒޔ⒢ߦ㑐ߔࠆ൘๔(83)߿ޔߩ⚊⒢ ߥࠆߚޔណᓟߦⵙ್ᚲߦឭ⸷ࠍⴕ߁႐ว ⠪ߦ㑐ߔࠆࠍᛒ߁߽ߩߢߪߥޕ ߪޔᴺᓞ㗴ࠍ߁ߦ㒢ࠄࠇࠆޕ ⒢ോⴕᩏኤቭߪ⚊ޔ⒢⠪߿⒢ോ㐳ቭߦኻ ⚊⒢⠪߇⒢ോ㐳ቭߦࠃࠆቯ㗄ߦਇ߇ ߒߡ৻ޔቯߩᖱႎࠍⷐ᳞ߔࠆᮭ㒢ࠍߒߡ߅ ߞߡ߽ߩߘޔቯߩᩮߣߥߞߚᴺᓞߩⷙ ࠅޔㅪ㇌ࠝࡦࡉ࠭ࡑࡦߣ߽ㅪ៤ߒߡޔ⒢ോⴕ ቯߦࠃࠅޔ⒢ോⴕᴺߩⷙቯߦၮߠߊ⇣⼏↳ ߦ㑐ߔࠆ᭽ߥޘ㗴ࠍߒޔᐭ߳ߩႎ ┙ߡ߇ࠄࠇߥ႐ว߇ࠆ߇ޔ ߘߩ႐วޔ ๔ࠍⴕ߁ޕ ⚊⒢⠪ߪޔ1997 ᐕⴕቯ(มᴺክᩏ)ᴺߩⷙ ቯߦၮߠߊⵙ್ᚲߩክᩏࠍ᳞ࠆߎߣ߇ߢ߈ ߅ࠊࠅߦ ࠆޕૉߒޔክᩏߩኻ⽎ߣߥࠆቯ߇ޔᴺߩ ࠝࠬ࠻ࠕߩᴦ߿ⴕߩᱧผࠍ⚌⸃ ⷙቯߦၮߠ߈ⴕࠊࠇߚ߽ߩߢࠆ႐วߦ㒢ࠄ ߊߣޔᬀ᳃ᤨઍߪᧄޔ࿖߿ᬀ᳃⥄ᴦ⋧ ࠇࠆޕ ߩ㑐ଥߦ߅ߡޔㅪ㇌⚿ᚑએᓟߪޔㅪ㇌ ԭ ╙ਃ⠪ᯏ㑐 ᐭߣᎺᐭߪᎺᐭ⋧ߩ㑐ଥߦ߅ߡޔ ⴕਇክ್ᚲߪⴕߚߒ┙⁛ޔᯏ㑐ߢ ㄭᐕߪ⻉ޔᄖ࿖ᐭߣߩ㑐ଥߦ߅ߡޔ᭽ޘ ࠅ⒅ޔ⒢ߦ㒢ࠄߕߩߡߴߔޔᐭᯏ㑐ߦࠃࠆ ߥ⺞╷߇ᮨ⚝ߐࠇࠅࠃߦࠇߎޔ⒢ߩᱧผ ⴕቯ╬ߦ㑐ߔࠆਇ↳┙ߡࠍขࠅᛒ߁ޕ ߽ᄢ߈ߥᓇ㗀ࠍฃߌߡ߈ߚޕ ᚲ㐳ޔᰴ㐳߮ਥછክ್ቭߪㅪ㇌ߪᎺߩⵙ ᤓޔฦ࿖ߦ߅ߡޔ⒢㕙ߢߩ࿖㓙⊛⺞ ್ᚲߢ್ߣߒߡߩ⡯ോ⚻㛎߇ޔክ್ቭߪ৻ ߳ߩⷐ⺧ߣߦࠇߘޔ㑐ㅪߔࠆᖱႎ㓸ߩᗧ ቯߩᴺᓞታോߩ⚻㛎߇ߘࠇߙࠇⷐ᳞ߐࠇࠆޕ ⟵߇㜞߹ࠆਛޔߪߡ߅ߦࠕ࠻ࠬࠝޔ ⒅⒢ߦ․ൻߒߚክ್ቭ╬ߪ߅ࠄߕ⒅ޔ⒢ߩઁ ․ߦࠕࡔࠞࠫࡘ࠾ޔ࠳࠽ࠞޔࠬࠡࠗޔ ߦ߽ⶄᢙߩಽ㊁ࠍ૬ߖߡᜂᒰߒߡࠆޕ ࡦ࠼ߣߞߚ࿖ࠍޘਛᔃߦߩߘޔേะߦ ߹ߚ⚊ޔ⒢⠪߇ޔ࿖⒢ᐡߦࠃࠆⴕⴕὑߦ Ᏹߦ㑐ᔃࠍᛄߞߡࠆޕ ਇ߇ࠆ႐วߦ↳┙ߡࠍⴕ߁ߎߣ߇ߢ߈ࠆ ߹ߚޔߪࠕ࠻ࠬࠝޔᶏᄖዷ㐿ࠍ೨ឭ ᯏ㑐ߣߒߡޔㅪ㇌ࠝࡦࡉ࠭ࡑࡦ߇ࠆࠇߎޕ ߣߒߚ࠹ࠬ࠻ࡑࠤ࠶࠻ߦ߽ㆡߒߡࠆߣ ߪޔ1976 ᐕࠝࡦࡉ࠭ࡑࡦᴺߦၮߠߡ⸳⟎ߐ ߁ߣ߁߽⡞ߊ߇ޔᐭߦࠃࠆᣉ╷ߦ߽ห ࠇߚߚߒ┙⁛ޔᐭᯏ㑐ߢࠅ৻ޔቯߩⴕ ᭽ߩߎߣ߇⸒߃ࠆ߆߽ߒࠇߥޕ ᯏ㑐ߦ㑐ߔࠆਇ᩺ઙࠍขࠅᛒ߁⒅ޕ⒢ߦߟ ⽷ᡰߪஜోߢߨ㤥ሼࠍߜޔ㗅⺞ߥ ߡߪ⚊ޔ⒢⠪ߩߥਇ᩺ઙࠍขࠅᛒ߁ ⒖᳃ฃࠇࠍゲߦੱญߪჇടะߦࠅޔ᳗ ߚߩኾ㐷ㇱ⟑߇ࠆޔߪࡦࡑ࠭ࡉࡦࠝޕਇ ⛯น⢻ߥੱᐕ㊄ᐲ߽᥉ߒޔ㐳ᦼ⊛ߥ ᩺ઙߩౝኈߩ⺞ᩏࠍⴕߞߚᓟޔႎ๔ᦠࠍ ᔨ᧚ᢱ߇ዋߥޕ ࠗࡦࡈᢛ߽චಽߢࠅޔ ᚑߒޔ࿖⒢ᐡ╬ߩⴕᯏ㑐ߦኻߒឭ⸒ࠍⴕ߁ 㧵㨀ᵴ↪ߥߤࠍㅢߓߚⴕߩวℂൻ߽ㅴࠎߢ ߇ⴕߚߞߩߡ┙↳ޔⴕὑߦ㑐ߒߡឭ⸷ߔ ࠆޕ⒢ോⴕߦ߅ߡߪޔᮭઍߦࠃࠆ ࠆᮭ㒢ߪߥޕ ᛮᧄ⊛ߥ⒢ᡷᱜ߽ᐲ⚻ޘ㛎ߒޔ⒢ോⴕᩏ ࠝࡦࡉ࠭ࡑࡦߣ㑐ㅪߔࠆᯏ㑐ߣߒߡޔ⒢ോ ኤቭߩឭ⸒ߦᓥߞߚᬺോᡷༀߦ߽೨ะ߈ߢ ⴕ ᩏ ኤ ቭ (The Inspector General of ࠅ⻉ޔᄖ࿖ߩേะࠍᝪ߃ߥ߇ࠄޔᣂߚߥᣉ Taxation)߇ࠆޕ⒢ോⴕᩏኤቭߪޔ2003 ╷ࠍዉߔࠆ߇චಽᢛߞߡࠆߩߢࠆޕ ᐕ⒢ോⴕᩏኤቭᴺߦၮߠߡ⸳┙ߐࠇߚ⁛ 2007 ᐕᧃޔ11 ᐕ߱ࠅߦࠅດߚഭౄ ┙ߒߚᐭᯏ㑐ߢࠅޔ⒢ߦ㑐ㅪߔࠆᐭ߳ ᮭߩᡰᜬ₸߽ߨᅢ⺞ߢࠅߥ߁ࠃߩߎޔ ߩ൘๔߮⒢ോⴕߦ㑐ߔࠆ᭴ㅧ⊛ߥ㗴ߦ ᤨᦼߦޔᣂߚߥᤨઍߦኻᔕߒߚࠆߴ߈⒢ 㑐ߔࠆ⺞ᩏࠍⴕ߁ޕ ߳ߩឭ⸒ߢࠆࡋࡦࡐ࠻߇ߐࠇ 182 ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ߚޕᓟࠆߌ߅ߦࠕ࠻ࠬࠝޔ⒢ߣ⒢ ോⴕߪߤߩࠃ߁ߦᄌൻߒߡߊߩ߆ޔᒁ߈ ⛯߈ᵈ⋡ߒߡ߈ߚޕ Australian Bureau of Statistics. (2009)“Migration, Australia”,3412.0 Table4.8. (2) Australian Bureau of Statistics. “Australian Demographic Statistics, June 2009” 3101.0 Table1. (3) Australian Bureau of Statistics. “Australian Economic Indicators, January 2010” 1350.0 National Accounts Long Time Series Table1.1. (4) Id. 1350.0 Prices Long Time Series Table5.1. (5) Id. 1350.0 Income and Labour Costs Long Time Series TABLE7.6. (6) Australian Taxation Office.(1999). “Annual Report 1998-1999” p.28. (7) Australian Taxation Office. (2009).“Annual Report 2008-2009” p.13. (8) ਭା㧩ች㦮ᱜᄈ ߩࠕ࠻ࠬࠝޡᴦߣ ⴕޢ265 㗁266 㗁㧔߉ࠂ߁ߖޔ1990㧕 (9) Commonwealth of Australia Constitution Act 1900(“Constitution”) (10) ߽ޔฦᎺߪ₺ࠬࠡࠗޔቶߩછࠍฃߌߚ ✚〈ࠍ㗂ὐߣߒޔ㚂⋧ࠍ╩㗡ߣߔࠆౝ㑑⼏ޔળޔ ⴕᯏ㑐߮มᴺᯏ㑐ࠍߔࠆޕૉߒޔർㇱ․ ၞߪⴕޔ㐳ቭ߇ㅪ㇌✚〈ߦછߐࠇࠆޕ㚂ㇺ ․ၞߪޔㅪ㇌✚〈߇ޔฦᎺߩ✚〈ߩᮭ㒢ߩ৻ ㇱࠍⴕߔࠆޕ (11) ᙗᴺ╙ 51 ᧦(δ)ޕ ਭ߶߆೨ឝᵈ(8)218 㗁ޕ (12) Income Tax Assessment Act 1936(ITAA36). (13) Income Tax Assessment Act 1997(ITAA97). (14) Income Tax Rating Act 1986. (15) Income Tax Act 1986. (16) ੱ߮ᴺੱߩᚲᓧࠍޕ એਅ߽หߓߢࠆޕ (17) ਭ߶߆೨ឝᵈ(8)242 㗁㨪243 㗁ޕ (18) ࡈࡦࠠࡦࠣࠢࠫ࠶࠻ߦߟߡߪ(ޟ㧡)ࠗ ࡦࡇࡘ࠹࡚ࠪࡦᐲޠෳᾖޕ (19) ৻ቯⷐઙߦᒰߡߪ߹ࠆ࿅߮⒢ᴺߦ߅ߌࠆ ᜰቯࠍฃߌߚ࿅ߦಽߌࠄࠇޔ೨⠪ߪ┙ޔߪ 㕖༡∛㒮ޔᘏༀ࿅┙ޔᄢቇߩ┙ޔ࿑ ᦠ㙚ߪ⟤ⴚ㙚ޔᛚ⑼ቇ⎇ⓥᚲ⊓ޔ㍳ⅣႺ࿅ޔ ৻ቯߩᶏᄖេഥၮ㊄ޔᐭ(ૉߒ৻ቯߩነઃߦ㒢 ࠆ) ޔฦ⒳⊛ၮ㊄╬ߢࠅޔᓟ⠪ߪ ITAA97 (1) 183 Section30-20 ߆ࠄ Section30-100 ߢᜰቯߐࠇߚ ․ቯߩ࿅ߢࠆޕ (20) ᬺ⠪ߩߺߥࠄߕޔ ⛎ਈᚲᓧ⠪ߪᛩ⾗ኅ╬ߩ ߔߴߡߩ⚊⒢⠪ߦ߅ߡࠄࠇࠆޕ (21) ᛔ㙃ኅᣖߦߪሶଏߪ߹ࠇߕޔᆄޔሶଏߩ㙃⢒ ੱ∛ޔりߩⷫᣖ⚊ޔ⒢⠪ߪᆄߩⷫߦ㒢ࠄࠇࠆޕ ߎߩ߁ߜޔሶଏߩ㙃⢒ੱએᄖߩ⠪ߦߟߡߪߘޔ ߩ⠪ߩᚲᓧߩ㗵ߦᔕߓߡޔប㒰㗵߇ᷫ㗵ߪ 0 ߣ ߥࠆޕ (22) ㅢ⒓ޔ ࡌࡆࡏ࠽ࠬߣ߫ࠇࠆ⒢㗵ប㒰ߢ ࠅ⚊ޔ⒢㗵߇ᚲቯߩប㒰㗵ߦḩߚߥ႐ว⚊ޔ⒢ ⠪ߪߘߩᏅ㗵ߩ⛎ઃࠍᡰ⛎ߐࠇࠆޕૉߒޔ2004 ᐕ߆ࠄᲑ㓏⊛ߦ❗ዊޔ2014 ᐕߦߪᑄᱛߐࠇࠆޕ (23) ⒢ℂ჻ࠍㅢߓߡޔ 㔚ሶ↳๔ࠪࠬ࠹ࡓ(Electronic Lodgment Service)ߦࠃߞߡ↳๔ࠍⴕ߁႐วߪޔ ↳๔ᦼ㒢߇ᑧ㐳ߐࠇࠆޕ (24) ↢㒾ળ␠ߩᚲᓧߩ߁ߜᐕ㊄ㆇ༡ߦ㑐ㅪߔ ࠆ߽ߩޔା↪⚵วޔ㕖༡ડᬺ߮ᐕ㊄⾂⫾ൊቯ ߩขᛒᬺߦ㑐ߒߡߪ․ޔ⒢₸߇ㆡ↪ߐࠇࠆޕ (25) ᴺੱߩ⚊⒢⠪ߦ㒢ࠄߕޔ ߔߴߡߩ⚊⒢⠪ߦଥࠆ ↳๔ᦼ㒢ߩቯᮭߪ⒢ോ㐳ቭߦࠅ⚊ޔ⒢⠪ߦኻ ߒ ߡ ቭ ႎ (Gazette) ߢ ⍮ ߐ ࠇ ࠆ (ITAA36 Section161)ߩߘޕ㓙⚊ޔ⒢⠪ߏߣߦ⇣ߥࠆ↳๔ ᦼ㒢ࠍቯࠆߎߣ߇ࠄࠇߡࠆߚ(TAA53 388-55)ޔᴺੱߩ⚊⒢⠪ߦ㑐ߒߡߪ᭽↳ߥޘ๔ᦼ 㒢߇ሽߔࠆޕ (26) ࠝࠬ࠻ࠕߦ߅ߌࠆ PE ࠍㅢߓߡ㈩ᒰࠍ ฃߌขߞߚ㕖ዬ⠪߽ޕ (27) 㕖ዬ⠪ߦኻߔࠆ㈩ᒰߪޔ Ḯᴰᓽߩ⺞ᢛߦࠃ ߞߡࠕ࠻ࠬࠝޔ࿖ౝߩᚲᓧ⒢ߦଥࠆੑ㊀⺖ ⒢ߪ࿁ㆱߐࠇߡࠆ৻ޕᣇߢߩߎޔ㕖ዬ⠪ߩዬ ࿖ߦ߅ߡ⺖ߐࠇࠆᚲᓧ⒢ߦ㑐ߒߡߪߩߘޔ ዬ࿖ߩ࿖ౝᴺ╬ߩⷙቯߩᬌ⸛߇ᔅⷐߢࠆ ߇ޔዬ࿖߇ᣣᧄߢࠆ႐วޔᄖ࿖ᴺੱ߆ࠄฃ ߌขࠆ㈩ᒰߪޔᴺੱ⒢ᴺߦ߅ߌࠆ⋉㊄ਇ▚ߪ ᚲᓧ⒢ᴺߦ߅ߌࠆ㈩ᒰប㒰ߩߕࠇߩኻ⽎ߦ߽ ߥࠄߥߚޔᣣᧄߦ߅ߌࠆᴺੱ⒢ߪᚲᓧ⒢ߪޔ ේೣߣߒߡ⺖ߐࠇࠆߎߣߣߥࠆ(ߥ߅ޔᐔᚑ 21 ᐕ ⒢ᡷᱜߢዉߐࠇߚᄖ࿖ሶળ␠㈩ᒰ⋉㊄ਇ▚ ᐲߦᒰߔࠆ႐วߪߎߩ㒢ࠅߢߪߥޕ)ޕ ߹ߚޔᄖ࿖⒢㗵ប㒰ᐲߩⷐઙߦ߽⋥ߜߦᒰߔ ࠆ߽ߩߢߪߥޕ (28) ା⨃᮸߶߆ ⚻ߩࠕ࠻ࠬࠝޟᷣߣ⒢ᡷ 㕟ޠ ާ↰ਛ⊒⸒ި࿖㓙⒢ോ⎇ⓥ No.4(2000)ޕ (29) Commonwealth Grants Commissionޕᙗᴺ ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 (Section96)ߢߪޔㅪ㇌ᐭߦࠃࠆᎺᐭ߳ߩ⽷ េഥᮭ߇ቯࠄࠇߡࠆ߇ߦࠇߎޔၮߠ߈ޔᱧผ ⊛ߦߪ᭽ߥޘઃ㊄߇Ꮊᐭߦኻߒߡಽ㈩ߐࠇ ߡ߈ߚޕಽ㈩ၮḰߪᤨߩࠇߙࠇߘޔઍߦ߅ߌࠆ ᴦ⊛ⷐ⺧╬߽ࠅ㕖Ᏹߦⶄ㔀ߦផ⒖ߒߡࠆޕ (30) ૉߒࠪࠢ࠲ޔᬺࠍ༡⠪(ⵍ㓹↪⠪ࠍ㒰ߊ)ޕ ߪޔၮḰᄁ㜞ߦḩߚߥ႐ว߽⊓㍳ࠍⷐߔࠆ(A New Tax System (Goods and Services Tax) Act 1999,Section144-5.)ޕ (31) ૉߒ⊓ޔ㍳߆ࠄ 12 ࡩ߇⚻ㆊߒߥߣ⊓ޔ㍳ ߩขᶖߒߪߢ߈ߥ(A New Tax System (Goods and Services Tax) Act 1999,Section25-55.)ޕ (32) ⒢ㄟଔ㗵߇ 1,000 ࠼࡞એߩ႐วߪޔ ⾼⠪ߩ ฬ೨ߣߘߩᚲߪ ABNޔขᒁ‛ຠߩ⚦ߥౝ ኈ╬߽૬ߖߡ⸥タߐࠇߥߌࠇ߫ߥࠄߥޕ (33) ⚻ᷣ⊛⋉߇ޔ ᶖ⾌⒢ߩ⺖⒢ኻ⽎ߣߥࠆขᒁߢ ࠆ႐วޔ㓹↪⠪߇⚻ᷣ⊛⋉ߩଏਈߦࠃߞߡប 㒰ߢ߈ࠆᶖ⾌⒢ߦߟߡ߽૬ߖߡࠣࡠࠬࠕ࠶ࡊ ߔࠆޕ (34) Australian Taxation Office. (2009).“Annual Report 2008-2009” p.83. (35) ㅪ㇌⚿ᚑߩᦨᄢߩേᯏߩ৻ߟߪޔ ฦᬀ᳃㑆ߩ ㅢߩ㓚ኂࠍขࠅ㒰ߊߣߦޔᶏᄖ⾏ᤃߩߚ⻉ 㑐⒢ࠍ⛔৻ߔࠆߎߣߢߞߚޔߚߩߘޕㅪ㇌ᚑ ┙ߦޔ㑐⒢߮‛ຠ⒢ߩ⺖⒢ᮭߪㅪ㇌ᐭߦ ⒖▤ߐࠇߚࠆ߆߆ޕᱧผ⊛⚻✲ߦߟߡߪޔਭ ߶߆೨ឝᵈ(8)213 㗁218 㗁㨪219 㗁ෳᾖޕ (36) ㈬㘃ߦଥࠆ‛ຠ⒢߇ࠕ࡞ࠦ࡞㊂ߦᔕߓ ߚᓥ㊂⒢ߢࠆߩߦኻߒࡦࠗࡢޔဋ╬⒢ߪᓥଔ⒢ ߢࠆޔߪࠇߎޕ2000 ᐕߩዉᤨߩ⼏⺰ߦ߅ ߡࡦࠗࡢޔㅧᬺ⠪ߩᄙᢙ߇ߡࠇߐ⺖ߢ߹ࠇߘޔ ߚᄁ⒢ߣห᭽ߩᓥଔ⒢ࠍᡰᜬߒߚߎߣߦࠃ ࠆޕ (37) Sam Reinhardt, Lee Steel.(2006).“A brief history of Australia’s tax system” Australian Treasury. pp.8-9. (38) ৻ߩ㒢ᐲ㗵ߪߩߘޔᣣᢙߦᔕߓߡ⇣ߥࠅ৻ޔ ߩᣣᢙ߇ 28 ᣣߩ႐วߪ 48,942 ࠼࡞ޔ30 ᣣߩ ႐วߪ 52,438 ࠼࡞ޔ31 ᣣߩ႐วߪ 54,186 ࠼࡞ ߢࠆޔ߅ߥޕ2009 ᐕ㧣㧝ᣣ߆ࠄ 2010 ᐕ㧢 30 ᣣ ߹ ߢ ߩ 㧝 ᐕ 㑆 ߦ ଥ ࠆ ৻ ቯ ߩ 㒢 ᐲ 㗵 ߪ 638,000 ࠼࡞ߢࠆޕ (39) 㒢ᐲ㗵߮⒢₸ߪޕࠆࠇߐ߇ߒ⋥ߦ⊛⛯⛮ޔ ᧄᢥਛߩ⒢₸ߪ 2010 ᐕᥲᐕਛޔㆡ↪ߐࠇࠆઁޕ ߩᎺߪ․ၞ߽ޔ㒢ᐲ㗵߮⒢₸ߪ⇣ߥࠆ߇ޔ 184 ߘࠇߙࠇห᭽ߦ⋥ߐࠇࠆޕ ධࠝࠬ࠻ࠕᎺ߇ᦨ߽ᣧߊ 1884 ᐕ⛯ޔ ߡ࠾ࡘࠨ࠙ࠬ࠙ࠚ࡞࠭Ꮊ߇ 1895 ᐕࠝޔ ࠬ࠻ࠕᎺ߇ 1907 ᐕࠕ࠾ࡑࠬ࠲ޔᎺ߮ࡧࠖ ࠢ࠻ࠕᎺ߇ 1910 ᐕ࠼ࡦ࠭ࡦࠗࠢޔᎺ߇ 1915 ᐕߦߘࠇߙࠇዉߒߡࠆޕ (41) Rachel Simpson, Honor Figgis.(1998).“Land Tax in New South Wales” Parliament of New South Wales. pp.2-5. (42) ⠹ޔ㠽㘃ࠍേ‛ߩ㘺⢒ޔᬺ⊛Ṫ₪ߪ 㝼㘃ߩ㙃ᱺޔ㙃ⱎޔᬺ⊛⢒⧣ࠦࡁࠠޔ㘃⧎ޔ 㘃 ߪ ᨐ ታ ߩ ⢒ ᚑ ࠍ ᜰ ߔ (Land Tax Management Act 1956, Section10AA)ޕ (43) Ꮊᐭ⹏ଔቭߪޔᲤᐕ㧣㧝ᣣߦޔ⠉⺖⒢ᐕᐲ ߦ߅ߡㆡ↪ߐࠇࠆ⹏ଔ㗵ࠍቯߔࠆ߃ޕ ߫ޔ2010 ⺖⒢ᐕᐲߩ⹏ଔ㗵ߪޔ2009 ᐕ㧣 㧝ᣣઃߢቯߐࠇࠆޕ (44) ᱧผ⊛ߦߪޔㅪ㇌⿅ਈ⒢(1914 ᐕ㨪1979 ᐕ)ޔ ㅪ㇌⋧⛯⒢(1941 ᐕ㨪1979 ᐕ)࠙ࠬ࠙ࠨࡘ࠾ޔ ࠚ࡞࠭Ꮊ⋧⛯⒢(1851 ᐕ㨪1980 ᐕ)ࠬࠝޔ ࠻ࠕᎺ⋧⛯⒢(1895 ᐕ㨪1978 ᐕ)ࡦࠗࠢޔ ࠭ࡦ࠼⋧⛯⿅ਈ⒢(1886 ᐕ㨪1976 ᐕ)ࠢࠖࡧޔ ࠻ࠕᎺ(1870 ᐕ㨪1980 ᐕ)ࠕ࠾ࡑࠬ࠲ޔᎺ(1865 ᐕ㨪1980 ᐕ)ޔධࠝࠬ࠻ࠕᎺ⋧⛯⿅ਈ⒢ (1876 ᐕ㨪1979 ᐕ)߇ዉߐࠇߡߚޕ (45) ৻⥸⊛ߦߪޔ ਇേ↥߮േ↥ߩ⼑ᷰ╬৻ቯߩข ᒁߦଥࠆᢥᦠ߮ᴺቯᢥᦠߦኻߒߡߩߘޔขᒁ߿ ᢥᦠߩ⒳㘃ߦᔕߓߡ৻ޔቯߩ⒢₸ߢ⺖ߐࠇࠆ⒢ޕ (46) Tax Administration Act 1953(TAA53). (47) Australia’s Future Tax System Review Panel⽷ޕോ⋭ോᰴቭߢࠆ Dr. Ken Henry ࠍ ᐳ㐳ߣߒޔቭޔቇ⼂⚻㛎⠪ࠍ㧡ੱߩᆔຬߢ ᭴ᚑߐࠇࠆޕ (48) ਭ߶߆೨ឝᵈ(8)46 㗁ޕ (49) Public Service Act 1999, Interpretation. TAA 53 Section4A. (50) Public Service Act 1999,Section44, Section51, Section63, Section70. (51) PAYG ߣ߫ࠇࠆᐲߢޔ ৻⥸⊛ߦḮᴰᓽ ੍߮ቯ⚊⒢ߦ⋧ᒰߔࠆޕ2000 ᐕ೨ᓟߩᛮᧄ⊛⒢ ᡷᱜߦ߅ߡޔᣢሽߩᐲࠍ㓸⚂ߒ⚛◲ޔൻࠍ ࿑ߞߚ߽ߩߢࠆޔߚ߹ޕPAYG ߩ↳๔⚊ઃᚻ⛯ ߪޔᲤߪ྾ඨᦼߏߣߦޔᶖ⾌⒢ࡦࠗࡢޔဋ╬ ⒢ ߮ 㜞 ⚖ ゞ ⒢ ߩ ↳ ๔ ߣ ૬ ߖ ߡ ޔBusiness Activity Statement(PAYG ߩߺߩ↳๔ࠍⴕ߁႐ (40) ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 วߪ Installment Activity Statement)ߣ߫ࠇ ࠆ⛔৻᭽ᑼࠍ↪ߡⴕ߁ޕ (52) 1936 ᐕᚲᓧ⒢ᴺ߮ 1986 ᐕࡈࡦࠫࡌࡀ ࡈࠖ࠶࠻⒢ᴺߪ PartΤߦ߅ߡޔㆇ༡ߦଥࠆ࿖ ⒢ᐡߩᓎഀߦߟߡߩቯ߇ࠅޔᶖ⾌⒢ߦ㑐ߒ ߡߪޔ1999 ᐕᣂ⒢ᴺ(ᶖ⾌⒢)ߦ߅ߡޔ1953 ᐕ⒢ോⴕᴺߩⷙቯߦၮߠ߈ㆇ༡ߐࠇࠆᣦ߇ቯ ࠄࠇߡࠆޕ (53) Australian Government, Treasury.(2004).“Review of Aspects of Income Tax Self Assessment-Discussion Paper March 2004-” Commonwealth of Australia.pp.2-3. (54) Michael D’Ascenzo,(2006). “Australia's approach to GST administration” (http://www.ato.gov.au/corporate/content.asp?d oc=/Content/81419.htm). (55) Gulland v FCT(1984) 15 ATR 892. (56) ITAA36 PartΦA. 1981 ᐕߦޔᣢሽߩⷙቯߦᦧ ࠊߞߡዉߐࠇߚ⚊ޕ⒢⠪߇ⴕ߁⚻ᷣ⊛ⴕὑߩਥ ߚࠆ⋡⊛߇ޔ⒢ോߩ⋉ߩ੨ฃߢࠆߣቯߐ ࠇࠆ႐วޔ⒢ോ㐳ቭߪޔᒰⴕὑߦࠃࠅᓧࠄࠇߚ ⒢ോߩ⋉ࠍุߢ߈ࠆޕ (57) supra(54). (58) TAA53 Subdivision298-10. (59) TAA53 Subdivision298-20. (60) 2010 ᐕ㧝߆ࠄ㧟ᦼㆡ↪⒢₸ޕ⒢₸ߪ྾ඨ ᦼᲤߦᡷቯߐࠇࠆޕฦ྾ඨᦼߦଥࠆၮḰᣣߦ߅ߌ ࠆࠕ࠻ࠬࠝޔḰ㌁ⴕ߇⊒ߔࠆ 90 ᣣ㌁ ⴕᚻᒻᒁฃ₸ߩਛ᧪㜞ᐔဋࠍၮḰሶ₸ߣ ߒߦࠇߎޔ㧟㧑ࠍട߃ߚ߽ߩ߇ㆊዋᑧṛ⒢ߩ⒢₸ޔ 㧣㧑ࠍട߃ߚ߽ߩ߇৻⥸ᑧṛ⒢ߩ⒢₸ߢࠆ (TAA53 Subdivision280-105, Section8AAD)ޕ (61) See supra note(60). (62) TAA53 Section8AAG,TAA53 Subdivision280-160. (63) Australian Government, Treasury.(2004) op.cit., p.4. (64) ࡞ࡦࠣߩቯ⟵ߦ㑐ߔࠆ⼏⺰ߦߟߡߪޔ ㈬ సᒾޟ೨ᾖળߦኻߔࠆᢥᦠ࿁╵ᚻ⛯ߩࠅ ᣇޠ⒢ᄢ⺰ฌ╙ 44 ภ 463 㗁(2004)ෳᾖޕ (65) TAA53, Shedule1, 357-60. (66) Inspector-General of Taxation.(2009).“Review of the Tax Office's administration of public binding advice- A report to the Assistant Treasurer-” 185 Commonwealth of Australia.p.59. ࡄࡉ࠶ࠢ࡞ࡦࠣߪޔ ̌Taxation Ruling(TR)̍ ߣ߁ฬ⒓ߢઃߐࠇޔઃᐕᐲ߮ᐕᐲౝߩㅢ ߒ⇟ภߦࠃߞߡ⼂ߐࠇࠆޔ߆߶ߩߎޕ ̌Class Ruling(CR)̍ ޔ ̌Product Ruling(PR)̍ ޔ ̌Taxation Determinations(TD)̍߮̌Superannuation Guarantee Rulings(SGR)̍ߣ߁ฬ⒓ߢઃߐ ࠇߡࠆ߽ߩ߽ޔᴺߪࡄࡉ࠶ࠢ࡞ࡦࠣ ߦಽ㘃ߐࠇࠆޕ (68) Joint Standing Committee on Public Accounts.(1993).“An assessment of tax - An inquiry into the Australian Taxation Office” Commonwealth of Australia. (69) Simon James, Kristina Murphy, Monika Reinhart.(2005).“THE TAXPAYERS’ CHARTER: A CASE STUDY IN TAX ADMINISTRATION, WORKING PAPER No 62” Centre for Tax System Integrity, Research School of Social Sciences, Australian National University. pp.5-6. (70) ⍹⠹ᴦ ⚊ߩࠕ࠻ࠬࠝޡ⒢⠪⇟ภߣࡊ ࠗࡃࠪ ߘߩ᭴ㅧߣㆇ↪ߩ⁁ޢ39 㗁એਅ (1992⽷ޔ࿅ᴺੱᣣᧄ⒢ോ⎇ⓥࡦ࠲)ޕ (71) ណ↪ߩ㓙ߦޔ㓹↪ਥߦ⚊ޔ⒢⠪⇟ภࠍ⸥タߒߚ ᚲቯߩ↳๔ᦠࠍឭߒߥⵍ㓹↪⠪ߪޔ46.5㧑ߩ Ḯᴰᓽ⒢₸߇ㆡ↪ߐࠇࠆޕ (72) ߩḮᴰᓽᐲ(PAYG)ߪޔ2000 ᐕ߆ࠄዉ ߐࠇࠇߘޔએ೨ߪᛩ⾗ᚲᓧߦଥࠆḮᴰᓽ߇ⴕ ࠊࠇߡߥ߆ߞߚޔߚߩߘޕᛩ⾗ᚲᓧ߳ߩ⺖⒢ ߪޔᛩ⾗ኅߦࠃࠆ⥄Ꮖ↳๔ߦଐߒߡߚޕ (73) ࿖⒢ᐡ࠙ࠚࡉࠨࠗ࠻ߦ߅ߡޔ᳁ฬޔᚲ߮ e-mail ࠕ࠼ࠬ╬ߦࠃࠆ◲නߥ࡙ࠩ⊓㍳ߒ ߚߢޔᏗᦸߔࠆ ‛ࠍޔᜰቯߒߚㅍઃవߦㇷ ㅍ ߔ ࠆ ࠃ ߁ ᵈ ᢥ ߢ ߈ ࠆ ࠨ ࡆ ࠬ (Publication Ordering Service)ߢࠆޕ (74) Australian Taxation Office.(2006) “How to enroll in the electronic lodgment service” Commonwealth of Australia. p.2. (75) 2005 ᐕ 11 ޔAOTCA ৻⥸ળวߦ߅ߌࠆࡑޔ ࠗࠤ࡞࠳ࡦ࠱ᰴ㐳(ᒰᤨ)ߩࠬࡇ࠴ߦࠃࠇ߫ޔ ᴺੱߩ⚊⒢⠪ߪ㧥ഀએޔੱߩ⚊⒢⠪ߢ߽㧣ഀ એ߇⒢ℂ჻ߦଐ㗬ߒߡࠆޕ (76) BPAY ߩ߶߆ޔ㔚ሶᝄㄟޔญᐳᝄᦧޔዊಾᚻ⧯ ߒߊߪㇷଢὑᦧߩㅍઃ߮ㇷଢዪߢዊಾᚻ⧯ߒ (67) ⒢ᄢࠫࡖ࠽࡞ 14 2010. 6 ߊߪ㊄ߦࠃࠆ⚊ઃ߇น⢻ߢࠆޔ߅ߥޕ2009 ᐕ㧞߆ࠄࠢࠫ࠶࠻ࠞ࠼ߦࠃࠆ⚊⒢ߩ⹜ⴕ ߇ⴕࠊࠇߡࠆޕ (77) 1936 ᐕᚲᓧ⒢ᴺ߮ 1997 ᐕᚲᓧ⒢ᴺߩਔᣇ ࠍᜰߔޕ (78) Cynthia Coleman.(2009).“Principles of Taxation Law” Thomson Reuters (Professional) Australia Ltd. p.535. (79) ⒢ℂ჻ߩ⒁ඞ․ᮭࠍߚ್ߦߟߡߪޔ “Allen Allen & Hemsley v DFCT & Ors (1989) 20 ATR 321”߮“FCT & Ors v Citibank Ltd (1989) 20 ATR 292”ࠍෳᾖޕ (80) supra(78). pp.538-539. (81) ᚲᓧᾖว⥄ߪ⺞ᩏᮭ㒢ߩⴕߢߪߥ߇ޔ ⺞ᩏߪޔITAA Section264 ࠍᩮߣߔࠆޕ (82) ࠙ࠖࠢࡦࡆࡊࡠࠫࠚࠢ࠻ߩ೨りߪޔ2004 ᐕ ߦ⟋‽ޔᝡᩏዪ(Australian Crime Commission) ߩਥዉߦࠃࠅ⋭ᐡวหߢⴕࠊࠇߚ৻ㅪߩ‽⟋ᝡ ᩏޕࠆߢࡦ࡚ࠪࡍࠝࡆࡦࠢࠖ࠙ޔߩ ࠙ࠖࠢࡦࡆࡊࡠࠫࠚࠢ࠻ߪࠅࠃޔᐢ▸࿐ࠍኻ ⽎ߣߒߚ⋭ޔᐡᮮᢿ⊛ߩ࠲ࠬࠢࡈࠜࠬߢࠆޕ ෳടᯏ㑐ߪޔ࿖⒢ᐡ⸽ޔᛩ⾗ᆔຬળ(ASIC)‽ޔ ⟋ᝡᩏዪޔㅪ㇌⼊ኤ(AFP)ޔᴺോ㐳ቭᐭ(AGD)ޔ ᐭᑯ⼔ੱ(AGS)ޔᬌኤᐡ(CDPP)߮ขᒁႎ๔ ಽᨆࡦ࠲(AUSTRAC)ߢࠆޕ (83) ⒢ߦ㑐ߔࠆឭ⸒ߪޔ⒢ᆔຬળ(Board of Taxation)ߩᓎഀߢࠆޕ⒢ᆔຬળߪߒ┙⁛ޔ ߚޔᴺߦၮߠ߆ߥ⚵❱ߢࠅޔᣂߚߥ⒢ോ ╷ߩ᭴▽߿ᡷༀߦ㑐ߔࠆ⺖㗴ࠍߒޔᐭߦኻ ߒޔᄖㇱᗧߣߒߡឭߔࠆޕ 186