BAO 3000 Practice Exam
BAO 3000 模拟考试

QUESTION 1
问题 1

Sharma, a 72 year old widowed retiree wants to apply for a Centrelink payment. Over the past 5 years, she has gifted her grandchildren $80,000 of her savings. She has an investment property, with a mortgage of $25,000 outstanding, which earns $12,000 per year in rental income. She works casually as a babysitter and earns $6,000 per year.She has an account-based super fund balance of $100,000. She owns her residential home which is valued at $4 Million, and has the following assets:
Sharma 是一位 72 岁的丧偶退休人员，他想申请 Centrelink 付款。 在过去的 5 年里 ，她将 80,000 美元的积蓄赠给了她的孙子们。 她有一处投资物业，未偿还 25,000 美元的抵押贷款，每年赚取 12,000 美元的租金收入。 她做保姆很随意，每年赚 6,000 美元。 她有一个 100,000 美元的账户养老金余额。她拥有价值 400 万美元的住宅，并拥有以下资产：

Calculate the pension using the income test based on assessable income.
使用基于应税收入的收入测试计算养老金。

Calculate the pension using the assets test based on assessable assets.
使用基于应评估资产的资产测试计算养老金。

What are the ranges of social security benefits available for Australians?
澳大利亚人可享受哪些社会保障福利？

QUESTION 2
问题 2

Mary has just turned 27 years of age, and would like to retire comfortably on her 67th birthday. She works 20 hours per week for 45 weeks per year. Her hourly pay rate is $100. She earns $5,000 in commissions per year, $4000 in shift loadings, and a $2000 allowance, and if there is any overtime, then she receives $1000 in overtime payment. She has analysed the available superannuation funds, which have a long term return of 6% after inflation. She has decided to contribute up to the legal maximum annual concessional contribution limit and $1000 in monthly non-concessional contributions. She has invested in shares from her superannuation fund and earns $1500 monthly in dividends, fixed income securities, and $1000 as interest. She incurs $600 per month in operating expenses for the super fund. Furthermore, she has requested to pay her insurance premium for TPD (Total and Permanent Disability) insurance from her super fund. This policy covers any disabilities while she is in her current occupation.
Mary 刚满 27 岁，她想在 67 岁生日那天舒适地退休。她每周工作 20 小时，每年工作 45 周。她的时薪为 100 美元。她每年赚取 5,000 美元的佣金、4000 美元的轮班加班和 2000 美元的津贴，如果有任何加班费，那么她会收到 1000 美元的加班费。她分析了可用的养老基金，扣除通货膨胀后的长期回报率为 6%。她已决定供款至法定最高年度优惠供款限额和 1000 美元的每月非优惠供款。她从她的养老基金中投资了股票，每月赚取 1500 美元的股息、固定收益证券和 1000 美元的利息。她每月为养老基金支付 600 美元的运营费用。此外，她还要求从她的养老基金中支付 TPD（完全和永久残疾）保险费。该保单涵盖她当前职业期间的任何残疾。

Calculate the ordinary time earnings and the minimum annual dollar value that her employer needs to contribute into her superannuation fund under the Superannuation Guarantee Scheme .
计算她的雇主在养老金保证计划下需要向她的养老金基金供款的普通时间收入和最低年美元价值。

Assume that She wants to contribute up to the legal maximum annual concessional contributions limit. How much of her salary will she need to sacrifice to achieve this?
假设 She 希望供款达到法定最高年度优惠供款限额。她需要牺牲多少薪水才能实现这一目标？

Assume that she makes the maximum concessional contribution every year until the age of 67. How much money is she expected to accumulate in super by this age? (Use after tax contributions and annual compounding).
假设她每年都作出最高特惠供款，直至 67 岁。到这个年龄，她预计会积累多少养老金？（税后供款和年度复利使用）。

Assume that she has a life expectancy of 80 years. How much of an annuity should she be able to draw out of her super fund per year in retirement, given the balance you have calculated in part c)? Assume that her money will be in an account based pension earning 6% p.a. compounded monthly after inflation, the balance will be zero upon her death and that there are no limits to super fund balances in the future.
假设她的预期寿命为 80 岁。鉴于您在 c 部分中计算的余额，她在退休后每年应该能够从她的养老金中提取多少年金）？假设她的钱将存入一个基于账户的养老金，年薪为 6%，在通货膨胀后每月复利，她去世后余额将为零，并且未来的养老金余额没有限制。

Identify the difference between a defined benefits fund and an accumulation account.
确定固定收益基金和累积账户之间的区别。

Identify government co-contributions, if any, and calculate the superannuation fund taxable income. What does dividend imputation credit mean?
确定政府共同供款（如果有），并计算养老基金的应税收入。股息归责信用是什么意思？

QUESTION 3
问卷调查 3

Selina is 24 years old , risk averse,and wants to invest in a property trust that distributes $2000 per month before tax. She plans to use that distribution income to buy her first home close to her family in Footscray by the age of 34. The average apartment price in this area is $450,000, with a growth rate of 3.5% per annum. Stamp duty is 4%. And a deposit of 20% is recommended when financing a purchase. She falls under the tax bracket of 16%. From her property trust distribution, $300 is tax-free and $400 is tax-deferred. According to government policy, when buying or building your first home, you are eligible for a government grant of $10,000.
Selina 今年 24 岁 ，厌恶风险， 想投资一个每月税前分配 2000 美元的房地产信托。她计划用这笔分配收入在 3 4 岁之前在 Footscray 的家人附近购买她的第一套房子 。 该地区的平均公寓价格为 450,000 美元，年增长率为 3.5%。印花税为 4%。建议在为购买融资时支付 20% 的定金。 她属于 16% 的税级。从她的财产信托分配中，300 美元是免税的，400 美元是延税的。根据政府政策，当您购买或建造您的第一套房子时，您有资格获得 10,000 美元的政府补助。

Define direct and indirect ownership, and based on the information above, identify them separately.Discuss the benefits and risks of gearing
定义直接所有权和间接所有权，并根据上述信息分别识别它们。讨论杠杆的好处和风险.

b) Assuming property prices grow, how much money will she need to deposit into her bank account each month over the next ten years to afford the recommended deposit and stamp duty for an average flat in Footscray?Assume that she currently has an account balance of $20,000, and savings account interest rates are expected to remain stable at 0.5%, with interest compounded monthly.
b） 假设房价上涨，她在未来十年内每个月需要将多少钱存入她的银行账户 ，才能支付 Footscray 普通公寓的建议押金和印花税 ？ 假设他目前有 20,000 美元的账户余额，储蓄账户利率预计将稳定在 0.5%，每月复利。

c) Assume that in the future, Selina receives an inheritance of $500,000 from her parents when they die. She would like to use that money to build a small investment property. It will take exactly 1 year to build. Net rental income is expected to be $22,000 per year at the end of years 2 to 8. Net rent will increase to $24,000 per year at the end of years 9 to 12. Selina would like to sell this property at the end of the 12^th year. The property value of $500,000 is expected to grow by 3% per year from the time it is built. If Selina has a discount rate of 5%, calculate the Net Present Value (NPV) and explain whether this investment is suitable for her. Ignore stamp duty and applicable tax deductions.
c） 假设将来 Selina 在父母去世时从父母那里收到 500,000 美元的遗产。她想用这笔钱建造一个小型投资物业。建造需要整整 1 年时间。预计第 2 年至第 8 年结束时的净租金收入为每年 22,000 美元。到 9 至 12 年级结束时，净租金将增加到每年 24,000 美元。Selina 想在第 12 年年底出售此房产。500,000 美元的房产价值预计将从建成时开始每年增长 3%。如果 Selina 的贴现率为 5%，计算净现值 （NPV） 并说明这项投资是否适合她。忽略印花税和适用的税收减免。

有同学问到NPV的计算，分母中的1和8怎么来的。统一解释一下：计算“$22,000 per year at the end of years 2 to 8”时，分子是用PV公式计算“years 2 to 8”在years 2的现值，然后DISCOUNT到year1，后面的“$24,000 per year at the end of years 9 to 12”计算同理。

QUESTION 4
问卷调查 4

 Mike, living with his wife and child, is a 30-year-old garment factory worker from China who earns Yuan 12,000 monthly and has saved Yuan 5,000. His main goals are to build an emergency fund, save for his child’s education , eventually start a small retailing shop. However, he faces several global financial challenges. His wages have remained the same for years, and low international demand for garments often results in reduced working hours. Prices of food and household goods have increased. Additionally, there is no bank in his village, and he doesn’t know how to use online banking.
Mike 与妻子和孩子生活在一起 ， 是一名来自中国的 30 岁服装厂工人 ，每月收入 12,000 元 ，存了 5,000 元。他的主要目标是建立一个应急基金，为孩子的教育存钱 ， 最终开一家小型零售店。然而， 他面临着多项全球财务挑战。他的工资多年来一直保持不变，国际对服装的需求低通常会导致工作时间减少。食品和家居用品的价格上涨。此外，他所在的村子里没有银行，他不知道如何使用网上银行 。

a) Explain how the global issues are affecting Mike
a） 解释全球性问题如何影响 Mike.

b) Give simple financial planning to help Mike achieve his goals.
b） 提供简单的财务规划 ，帮助 Mike 实现他的目标。

c) What are ethical standards in financial planning? What are the ethics for a financial advisor ?
c） 什么是 财务策划的道德标准？ 财务顾问的道德规范是什么 ？

QUESTION 5
质询 5

Cherry, aged 75, passed away in 2023, and his assets will be distributed as follows:
Ch erry，7 岁 5 岁，于 2023 年去世，其资产将按以下方式分配：

A house worth $600,000 will go to his wife (to be used for residency).
价值 600,000 美元的房子将归他的妻子所有（用于居住）。

With a death nomination, his superannuation balance of $600,000 will go to his wife.
如果收到死亡提名，他的 600,000 澳元养老金余额将归他的妻子所有。

An investment property valued at $300,000 (purchased after 20th September 1985) will go to his elder son. The total tax-deferred amount for this property is $100,000.
价值 300,000 美元的投资物业（1985 年 9 月 20 日之后购买）将归他的长子所有。此房产的延税总额为 100,000 美元。

His daughter will receive an investment property worth $500,000 (purchased before 20 September 1985). The annual rental income for this property is $60,000, and the market supports a capitalisation rate of 6%.
他的女儿将获得价值 500,000 美元的投资物业（在 1985 年 9 月 20 日之前购买 ）。该物业的年租金收入为 60,000 美元 ，市场支持 6% 的资本化率 。

His younger son will receive a $50,000 car and a $300,000 cash deposit.
他的小儿子将获得一辆 50,000 美元的汽车和 300,000 美元的现金押金。

He was a partner in a car-selling business valued at $500,000,000.
他是一家价值 500,000,000 美元的汽车销售业务的合伙人 。

In 2025, the elder son sold the investment property for $800,000. The marginal tax rate is 32%.
2025 年，大儿子以 800,000 美元的价格出售了投资物业。边际税率为 32%。

In 2025, the daughter decided to sell the investment property, and her marginal tax rate is 30%
2025 年，女儿决定出售投资物业，她的边际税率为 30%.

a) Identify the estate assets mentioned in the case.
a） 确定案件中提到的房地产资产。

b) Calculate the capital gains tax for the elder son upon selling the investment property.
b） 在出售投资物业时计算长子的资本利得税。

c) Calculate the capital gain tax for the daughter upon selling the investment property.
c） 在出售投资物业时计算女儿的资本利得税。

d) What is the tax treatment for superannuation death benefits?
d） 养老金死亡抚恤金的税务处理是什么？

Question 6
问卷调查 6

Part A: Samantha used to earn $12 000 per month before she hurt her arm and was unable to work for 8 weeks. After that she was able to work part time and earn $4 000. Her full benefit payment under an income protection policy is $9 000. She is entitled to a partial benefit of:
A 部分：Samantha 以前每月赚 12,000 美元，然后她的手臂受伤了，8 周无法工作。之后，她能够兼职工作并赚取 4 000 美元。 她在收入保护保单下的全部福利支付为 9000 美元。 她有权享受以下部分福利：

Benefit = [($12 000 - $4 000)/$12 000] x $9 000 = $6 000
优惠 = [（$12 000 - $4 000）/$12 000] x $9 000 = $6 000

Part B: Max is married, with two children, aged 8 and 10. He has been advised to purchase life insurance. Max is 32, whilst his wife is 29. Max wants enough insurance coverage from his policy to support his dependents financially for 10 more years. The couple's expenses are $3,000 per month each, while the monthly cost to raise each child is $1,200, and the education expense is $900. They have a residential mortgage of $550,000, with an outstanding balance of $200,000, and a car loan of $45,000. Max has a superannuation balance of $380,000. Upon Max's death, the expenses are:
B 部分：Max 已婚，有两个 孩子，一个 8 岁，一个 10 岁。有人建议他购买人寿保险。Max 32 岁，而他的妻子 29 岁。Max 希望他的保单有足够的保险范围来支持他的家属再 10 年的经济支持。这对夫妇的费用是每人每月 3,000 美元，而抚养每个孩子的每月费用为 1,200 美元，教育费用为 900 美元。他们有 550,000 美元的住宅抵押贷款，未偿还余额为 200,000 美元，以及 45,000 美元的汽车贷款。Max 的养老金余额为 380,000 美元。Max 去世后， 费用为：

funeral costs are expected to be $800
葬礼费用预计为 800 美元

estate administration costs will be $300.
遗产管理费用为 300 美元。

For an income protection policy, he can get the full benefit of $9,000 if he satisfies the eligibility criteria.
对于收入保护保单，如果他满足资格标准，他可以获得 9,000 美元的全部福利。

a) Calculate the value of a term life insurance policy under the multiple and needs approach.
a） 在倍数和需求方法下计算定期人寿保险单的价值。

b) Discuss Max’s risk and risk management using the five risk management steps.
b） 使用五个风险管理步骤讨论 Max 的风险和风险管理。

QUESTION 7 What are the five main steps in any systematic risk management process?
问题 7 任何系统性风险管理流程的五个主要步骤是什么？

The identification of risk
识别风险

The evaluation of risk
风险评估

The control of risk
风险控制

The financing of risk
风险融资

The periodic review of the risk management program
风险管理计划的定期审查

Question 8
问卷调查 8

Bruce is a 33-year-old single who works as a delivery driver. His annual income consists of a salary of $90,000 and rent from his investment property of $12,000. He has incurred $1000 on working clothes, $8,000 on fuel expenses, $3,600 on loan interest on investment property, $1,000 on internet expenses, and $500 in donations.
布鲁斯 （Bruce） 是一名 3 岁 3 岁的单身男孩，是一名送货司机。他的年收入包括 90,000 美元的薪水和 12,000 美元的投资物业租金。他已经花费了 1000 美元的工作服、8,000 美元的燃料费用、3,600 美元的投资物业贷款利息、1,000 美元的互联网费用和 500 美元的捐款。

Calculate the taxable income and the total tax payment
计算应税收入和总税款.

Question 9
问卷调查 9

Longwei is 33 years old and single. He is looking to take out some health insurance coverage. Longwei earns $112,000 per year and he has not had health insurance coverage in the past. He has entered his personal details and preferences into the iselect.com.au website and has been given a quote of $178 per month before any loadings or rebates are applied.
Longwei 今年 33 岁，单身。他正在寻求购买一些健康保险。Longwei 每年赚取 112,000 美元，他过去没有健康保险。他已在 iselect.com.au 网站中输入了他的个人详细信息和偏好，并在应用任何加载或回扣之前获得了每月 178 美元的报价。

a)Given that he is 3 years past the loading commencement age his loading will be 6% ( 3 * 2%).(A premium loading of 2% applies for each year a person delays joining a health
一）假设他已超过负荷开始年龄 3 年，他的负荷将为 6% （ 3 * 2%）。（ 一个人每延迟加入健康一年，就会收取 2% 的保费负担

insurance fund after they turn 30 years of age.)
他们年满 30 岁后的保险基金。）

b)Given his age and income level he will be entitled to a rebate of 16.405%.
b） 鉴于他的年龄和收入水平，他将有权获得 16.405% 的回扣。

c)178x12 = 2,136 (over a year. You can also calculate this month-by month)
c）178x12 = 2,136（一年多。您也可以按月计算）

Add loading: 2,136 x 1.06 = 2,264.16
添加负载： 2,136 x 1.06 = 2,264.16

Less rebate: 2,136 x 16.405% = $350.41 (Note: The rebate only applies to the raw premium, not loading)
扣除返利：2,136 x 16.405% = $350.41（ 注意：返利仅适用于原始保费，不适用于充值 ）

Total net cost: 2,264.16 – 350.41 = $1913.75
总净成本：2264.16 – 350.41 = 1913.75 USD

d)Given his income level he will be subject to a surcharge of 1% which equals $1120.
d） 鉴于他的收入水平，他将被收取 1% 的附加费，相当于 1120 美元。

Rates, Tables, and Formula sheet
费率、表格和公式表

Source: http://Centrelink.gov.au (Accessed 5 Jan 2025)
资料来源：http://Centrelink.gov.au（2025 年 1 月 5 日访问）

Compulsory superannuation contributions
强制性养老金供款

The minimum SG rate you must pay for each eligible employee from 1 July 2024 is 11.5% of their ordinary time earnings (OTE).
从 2024 年 7 月 1 日起，您必须为每位符合条件的员工支付的最低 SG 税率是 其正常时间收入 （OTE） 的 11.5%。

Concessional contribution Cap
特惠供款上限

From 1 July 2024, the concessional contributions cap is $30,000.
从 2024 年 7 月 1 日起，优惠供款上限为 30,000 美元。

Non-concessional contribution cap
非优惠供款上限

2024-25-$120,000

Government Co-contribution income threshold
政府共同贡献收入门槛

If your total income is equal to or less than the lower threshold and you make personal non-concessional contributions of $1,000 to your super account, you will receive the maximum co-contribution of $500.
如果您的总收入等于或低于下  限  阈值，并且您向养老金账户进行了 1,000 澳元的个人非优惠供款，您将收到最高 500 澳元的共同供款 。

You won't receive any co-contribution if your income is equal to or greater than the higher threshold.
如果您的收入等于或大于较高的阈值，您将不会收到任何共同贡献。

If your total income is between the two thresholds, your maximum entitlement will reduce progressively as your income rises. If your co-contribution is less than $20, we will pay the minimum amount of $20.
如果您的总收入介于这两个阈值之间，您的最高权利将随着您的收入增加而逐渐减少。如果您的共同捐款少于 20 美元，我们将支付最低 20 美元。

Spouse Co-Contributions
配偶共同贡献

You may be able to claim a tax offset of up to $540 per year if you make a super contribution on behalf of your spouse (married or de facto) if their income is below $40,000.
如果您代表您的配偶（已婚或事实上的）进行养老金供款，并且他们的收入低于 40,000 美元，您可以申请每年高达 540 美元的税收抵免。

Offset amount
抵销金额

The tax offset amount reduces when your spouse's income is greater than $37,000 and completely phases out when your spouse’s income reaches $40,000. The tax offset is calculated as 18% of the lesser of:
当您配偶的收入超过 37,000 美元时，税收抵免金额会减少，当您配偶的收入达到 40,000 美元时，税收抵免金额将完全取消。税收抵免的计算方式为以下两者中较低者的 18%：

$3,000 minus the amount by which your spouse's income exceeds $37,000
3,000 美元减去您配偶的收入超过 37,000 美元的金额

the sum of your spouse’s contributions in the income year.
您配偶在收入年度的供款总额。

The tax offset for eligible spouse contributions can't be claimed for super contributions you made to your fund and then split to your spouse. That is a rollover or transfer, not a contribution.
符合条件的配偶供款的税收抵免不能针对您向基金所做的养老金供款，然后分配给您的配偶。那是展期或转移，而不是贡献。

CENTRELINK PENSIONS
CENTRELINK 养老金

INCOME TEST
收入测试

* Income over these amounts reduces the rate of pension payable by 50 cents in the dollar (single), 25 cents in the dollar combined (for couples).
* 超过这些金额的收入将使支付的养老金率减少 50 美分（单身），合计 25 美分（夫妻）。

Allowable income is increased by up to $24.60 per fortnight for each dependent child.
每个受抚养子女每两周的允许收入最高增加 24.60 美元。

Couples living together and both getting a pension can each earn an extra $12.30 per fortnight for each dependent child.
同住并领取养老金的夫妇可以为每个受抚养子女每两周额外赚取 12.30 美元。

CHART A – ASSETS TEST FOR HOMEOWNERS
图 A – 房主资产测试

CHART B – ASSETS TEST FOR NON-HOMEOWNERS
图 B – 非房主的资产测试

What the limits are for a part pension
部分养老金的限制是什么

From 20 September 2023, part pensions cancel when your assets are over the cut off point for your situation.
从 2023 年 9 月 20 日起，当您的资产超过适合您情况的截止点时，部分养老金将被取消。

If you’re a member of a couple, the limit is for both your and your partner’s assets combined, not each of you.
如果您是一对夫妇的成员，则限制是您和您伴侣的资产总和，而不是你们每个人。

GIFTING
送礼

Gifting of $10,000 is permitted over 12 months or $30,000 over 5 rolling years
允许在 12 个月内赠送 10,000 美元，或在 5 个滚动年份内赠送 30,000 美元

DEEMING
视同

If you are single and getting either a pension or allowance, the first $62 600 of your financial investments is deemed to earn income at 0.25% per annum and any amount over that is deemed to earn income at 2.25% per annum
如果您是单身并领取养老金或津贴，您的前 62,600 美元金融投资被视为每年 0.25% 的收入，超过此金额的任何金额被视为每年 2.25% 的收入

if you are a member of a couple and at least one of you is getting a pension, the first $103,800 (combined) of you and your partner's financial investments deemed to earn income at 0.25% per annum and any amount over that is deemed to earn income at 2.25% per annum; or
如果您是一对夫妇的成员，并且你们中至少有一个人正在领取养老金，您和您的伴侣的金融投资的前 103,800 美元（合计）被视为每年 0.25% 的收入，超过此金额的任何金额被视为每年 2.25% 的收入;或

neither of you is getting a pension, the first $51,900 for each of your and your partner's financial investments is deemed to earn income at 0.25% per annum; any amount over that is deemed to earn income at 2.25% per annum.
你们都没有领取养老金，您和您的伴侣的每项金融投资的前 51,900 美元被视为以每年 0.25% 的收入赚取;任何超过此金额的金额均被视为按每年 2.25% 的收入。

Family Tax Benefits
家庭税务优惠

MATHEMATICAL FORMULAE
数学公式

Resident tax rates 2024–25
2024-25 年住民税率

The above rates do not include the Medicare levy of 2%.
上述费率  不包括  2% 的医疗保险税。

LOW INCOME EARNER TAX OFFSET
低收入者税收抵免

LOW AND MIDDLE INCOME EARNER TAX OFFSET
中低收入者税收抵免

LMITO ended on 30 June 2022. The last year you can receive it is the 2021–22 income year
LMITO 于 2022 年 6 月 30 日结束。您可以收到它的最后一年是 2021-22 财年.

LMITO is not available for the 2022–23 income year and later income years
LMITO 不适用于 2022-23 财年  及以后的财年

LOW RATE CAP AMOUNT
低利率上限金额

The application of the low rate threshold for superannuation lump sum payments is capped. The low rate cap amount is reduced by any amount previously applied to the low rate threshold.
养老金一次性付款的低利率门槛的应用是有上限的。低税率上限金额将减去之前应用于低税率阈值的任何金额。

In accordance with section 960-285 of the ITAA 1997, the low rate cap amount is indexed in line with AWOTE, in increments of $5,000 (rounded down). The new indexed amount is generally available each February.
根据 1997 年 ITAA 第 960-285 节，低税率上限金额与 AWOTE 一致，增量为 5,000 美元（向下舍入）。新的指数金额通常在每年 2 月推出。

SUPERANNUATION INCOME STREAM AND LUMP SUM TAX TABLES
养老金收入流和一次性纳税表

Between preservation age and 60
保存年龄至 60 岁之间

Medicare levy (2%) will apply to assessable amounts. 医疗保险税 （2%） 将适用于应评估金额。

FRINGE BENEFITS TAX MULTIPLIERS:
附加福利税乘数：

Including GST credits, 2.0802
包括 GST 抵免，2.0802

Excluding GST credits, 1.8868
不包括 GST 抵免，1.8868

TAX RATES OF MINORS
未成年人的税率

If you a resident
如果您是居民

Table: Tax rates for residents who are under 18 for 2024–25
表：2024-25 年未满 18 岁居民的税率

If you are a non-resident
如果您是非居民

Table: Tax rates for non-residents who are under 18 for 2024–25
表：2024-25 年未满 18 岁的非居民的税率

Minimum Employer Superannuation Contributions
最低雇主养老金供款

MLS income thresholds and rates for 2024–25
2024-25 年的 MLS 收入门槛和税率

Federal government health rebate effective for the 2024 financial year
联邦政府健康回扣在 2024 财年生效