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摘要

Australians have never been fans of double taxation. The Australian Government - and likewise, I am sure, the ATO - realises that without the imputation scheme (and demand from shareholders), the levels of company tax paid in this country would be much lower than under the current conditions. However, it will be double taxation for many companies in the local TCF industry when the duty concessions provided under the Expanded Overseas Assembly Provisions (EOAP) scheme end in June 2010. This will mean that Australian garment manufacturers will be penalised for using locally made fabrics in garments they assemble overseas - firstly in the form of GST on the purchase of Australian-made fabrics, and then again in the form of import duties on assembled garments that use the fabrics.
机译:澳大利亚人从来都不喜欢双重征税。澳大利亚政府-同样,我可以肯定的是,澳大利亚税务局(ATO)-也意识到,如果没有实行估算制度(以及股东的要求),该国支付的公司税水平将远低于当前条件。但是,当扩展海外组装规定(EOAP)计划于2010年6月结束时,对当地TCF行业的许多公司而言,这将是双重征税。这意味着澳大利亚服装制造商将因使用本地制造的面料而受到处罚。他们在服装上进行海外组装-首先是在购买澳大利亚制造的织物时征收GST的形式,然后是对使用该织物的组装成衣的进口税形式。

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