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Sorry can not type chinese and have to type in english ;(
We call it as self-employed superannuation.
You are the boss of the your biz and you only need pay your super via your business and you can claim as deduction from your business.
You pay more into your super, your business can get more deduction and pay lesser tax.
But you receive less profit anyway.
Seems, some self-employed people do not pay super as they want to leave more cash at there hand but it is not good for future when they are retired.
hope this helps.
see below link:
moneysmart.gov.au/superannuation-and-retirement/how-super-works/super-contributions/super-for-self-employed-people
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首次尝试做陕西小吃烙(擀)面皮 (2009-5-1) bluesummer 
发表于 2013-7-3 12:58
