Table of Contents

Ntchito ya Khoma la Makampani a ku Australia Pokonza Msonkho ndi Kutsatira Lamulo la Msonkho

Bungwe la Australian Treasury lili pamalo apakati a zachuma. Monga mlangizi wamkulu wa zachuma ku boma, Treasurer ali ndi udindo woyambitsa, kugwiritsa ntchito, ndi kuyang'anira malamulo a msonkho amene amathandiza pa zachuma ku Australia. Ntchito yake imakhudza mwachindunji ndalama za boma, zachuma, kuchuluka kwa ndalama, ndi kudalirika kwa malonda. Ndalama imayendetsa mgwirizano ndi Ofesi ya Masheya a Australia (ATO), imene imayang'anira malamulo a msonkho padziko lapansi, ndi mabungwe ena onga Dipatimenti ya za Ndalama ndi Desertment of Australia. Kuzindikira mmene Kerning for face imathandizira kusintha kwa mimba kuti ikhale yomanga bwino ndi ntchito nkofunika kwa opanga mabizinesi, mabizinesi, ndi nzika za boma.

Nkhani ino ikupereka kupenda kotsimikizirika, kwamphamvu pa mmene Ndalama ya Australia imagwiritsira ntchito malamulo a msonkho ndi masinthidwe. Imakhudza ntchito zazikulu za Tribial, mapeto a kusintha moyo wa njinga, mavuto aakulu, ndi njira zamtsogolo. Mawuwo amachirikizidwa ndi zitsanzo zenizeni za dziko lapansi ndi zilozero ku magwero alamulo kutsimikizira kulondola ndi phindu.

Udindo wa Opereka Msonkho ku Australia

Lamulo la Khate ya boma limaphatikizapo kulangiza boma pa misonkho, malamulo a zandalama, njira za ndalama, ndi kukonzanso nyumba. Udindo wake ungagwirizanitsidwe m'malo atatu aakulu: kulinganiza ndi kusanthula malamulo, kukhazikitsa malamulo, ndi kuyang'anira ntchito. Ntchito zimenezi zimalamulidwa ndi [[FLT: 0] Public Gomance, Accompation and Accostability Act 2013 ndipo zimayang'aniridwa ndi Malamulo ndi anthu onse.

Kulinganiza ndi Kufufuza Zachuma

Treasurer imachita ntchito yofufuza kwambiri zachuma ndi kufufuza kuti ipange malamulo a misonkho olinganiza kulinganiza kuyendetsa bwino, kuyenera, ndi kufeŵetsa. Mwachitsanzo, [[FLT: 0] 2010 Henry Taxix Review (mwachiyambi ndi ndandanda ya Sunday Teach System) ya Australia) inapereka mapulani owonjezereka a kusintha. Akatswiri a za misonkhoma ya msonkho kudutsa m'madutswa a ndalama, amapenda mphamvu ya zosonkhezera khalidwe, ndi kupenda zotsatira za misonkhoma yake pa malonda ndi ntchito. Iwo amalingaliranso mapepala a mayiko, kuphatikizapo amene aikidwa ndi Oganiza kaamba ka chuma Choundation ndi Development (ECD).

Kupita Patsogolo ndi Kusintha Malamulo

Pamene lamulo lavomerezedwa ndi boma, Kayendedwe ka ndalama kamagwira ntchito ndi Office of Parliament Achenjezo kupanga lamulo lobwezera. Njira imeneyi imaphatikizapo tsatanetsatane wa kulemba mapulani alamulo kutsimikizira kuti cholinga cha lamulo chikusonyezedwa bwino m'lamulo. Kotala imakonzanso ndandanda yofotokoza zinthu, malamulo, ndi malamulo amene amapereka chitsogozo kwa okhoma misonkho ndi opereka mankhwala.

Kukwaniritsa ndi Kugwirizana

Pambuyo pa kukhazikitsa malamulo, Kayendedwe ka Kayendedwe ka , kakuyang'anira ntchito. Imagwirizanitsa ndi ATO kuyambitsa madongosolo, mafomu, ndi ntchito zotsatira. Ndalama imalimbikitsanso nyengo za kusintha, monga kuyambitsidwa kwa [[FLT: 0]] Phourse trall system , imene inafuna masinthidwe kuti abwana apereke mapangano. Mapimelo anthaŵi zonse amachitidwa kupima ndi kuzindikira zotsatira zosayembekezeredwa.

Ntchito Yosintha Zinthu Zokhudza Msonkho: Kufufuza Kuti Tizibwereramo

Kukonzanso misonkho si chinthu chimodzi chokha koma ndi dongosolo lolinganizidwa.

Kuzindikira ndi Kupeputsa

Kusintha kaŵirikaŵiri kumayamba ndi vuto lodziŵika – mwachitsanzo, kulephera kwa dongosolo la misonkho m'kampani, mabuleki akale, kapena chitukuko cha padziko lonse monga kugwedezeka kwa maziko ndi phindu (BEPS). Treasury imachititsa kusokonezeka koyamba, imalongosola cholinga cha malamulo, ndi kupenda nkhani ya zachuma ya kusintha. Chigawochi chingaphatikizepo mapepala a green kapena [FLT :2] pepala losonyeza masinthidwe popanda kujambula zotsatira zenizeni.

2. Kufufuza ndi Kupenda

Chinsinsi cha maziko a kusintha kwa misonkho ku Australia n’kufufuza kwambiri. Ndalama zimafalitsa mapepala, zimagwira ntchito ndi magulu a zamalonda, maphunziro, ndi mabungwe a anthu, ndi kulandira kugonjera kwa anthu. Mwachitsanzo, 2023-24 kufunsa msonkho wa kudalirika kwa kutengera kuyendetsa kwa njira zowongolera ndi zopangapanga zopindulitsa. Makampani ambiri amathandiza kukonza njira zothandizira ndi kugwiritsa ntchito njira zothandiza.

3. Kusintha kwa Njira Zoyendetsera Ntchito ndi Kuwonongetsa Ndalama

Kugwiritsira ntchito chiwonjezeko ndi kutsanulira zachuma, Treasurer imapanga lamulo latsatanetsatane. Izi zimaphatikizapo kusanthula ndi ziyambukiro zogaŵira. [[FLT: 0] . Office yolinganiza ndi mtengo wa Balback [1] ingapereke ndalama zaumwini. Treasurer imakonzekera Regable Impact Reformation Programment Comment [ [RIS] (RIS) imene imayerekezera zosankha ndi mtengo wotsatira. Kugamula komaliza kumaperekedwa ku Komiti ya [[FLT: 4.] Sumpty Reviewtion Komiti ya ya chivomerezo.

4. Kuvomerezedwa ndi Malamulo

Masinthidwe ovomerezedwa amayambitsidwa monga Bill mu Nyumba ya Malamulo. Mkati mwa sitepeyi, maofesala a Ndalama za Ndalama amawonekera pamaso pa [[FLT: 0] Kulinganiza ndi Nyumba ya Oimira [1] Makomiti kuyankha mafunso. Bill angawongoledwe mkati mwa mkangano. Ndalama imachirikiza nduna ndi alembi pokonzekera mafotokozedwe ndi mayankhidwe. Panthaŵi ina, Bill alandira Mfumu Aspective ndi kukhala lamulo.

Kugwiritsa Ntchito Mawu ndi Kulankhulana

Kukwaniritsa zinthu kumaphatikizapo kuyesayesa kogwirizana pakati pa Khitemu ndi ATO. Zochita zofunika zimaphatikizapo:

  • Kukhazikitsa Act yoyang'anira yogwirizana ndi [1] ndi lamulo logwirizanitsidwa.
  • Kupereka malangizo auyang'aniro monga ngati Zigamulo za Msonkhano ndi Procratic Programs.
  • Kumanga kapena kusintha madongosolo ake [[FT:1] – mwachitsanzo, ATO’s Gov ndi Business Portal.
  • Kukonza zinthu zophunzitsira – mapepala a zenizeni, ma tabinar, ndi zipangizo zoŵerengera ndalama za okhometsa msonkho.
  • [[MLT:0] Kuphunzitsa ogwira ntchito m'Ofesi ya Msonkho [[FULT:1] kutsimikizira kuti lamulo lokhazikika.

Kulankhulana kwapoyera kumatsogozedwa ndi Treasury ndi ATO mogwirizana, kaŵirikaŵiri kupyolera m'mawailesi, makampani oulutsira nkhani, ndi makalata olunjika ku mabizinesi oyambukiridwa. Kusintha kwakukulu, webusaiti yopatulidwa (m., Job Speeter ) Job

6. Kuyeza, Kupenda, ndi Kukonza Zinthu

Palibe kusintha kwa misonkho kumene kuli kokwanira kuyambira tsiku loyamba. Malonda a Kayendedwe ka ndalama, zopereka, ndi kayendetsedwe ka zachuma kupyolera m'zolembedwa ndi ATO. Postngingmentation imafalitsidwa, monga ngati Kuwonera Tchatation Practitions Board kapena [[FLT:]] STA Energy Review of the Major Bank Levy [1].

Malo Ofunika: Mmene Masinthidwe Azachuma Amathandizira

Kuti timvetse ntchito ya Khirisimasi, ndi bwino kuona malo angapo otchuka okonzanso zinthu.

Kusintha Msonkho: Msonkho 3 Umene Amadula

Kuchepetsa 3 ya misonkho (kumene kunakhazikitsidwa mu 2019]) ndi chitsanzo chachikulu cha kusintha kwa Konsati. Ndalama inapereka chiwonekezo cha ndalama za kuchotsa mabritike 3 ndi kuchepetsa mlingo wa pa mlingo wa 37% mpaka 30% kaamba ka malipiro pakati pa $450,000 ndi $200,000 [$20,000]. Pambuyo pa masankhoti a boma, Ofesi ya boma yoikiridwa ndi kulinganiza ziyambukiro ndi maluso ena othekera. Zimenezi zinatsogolera ku ku ku kukonzanso Stage 3 kolengezedwa mu January 2024 kumene kunachepetsa mtengo kaamba ka malipiro apamwamba ndi mapindu owonjezereka kaamba ka magulu otsika ndi owonjezereka. Chitsanzo cha kukonzanso ndi kupanga malamulo omaliza.

Kusintha Msonkho wa Mabizinesi: Mwamsanga Kulemba ndi Kusintha kwa R&D

Kusonkhezera kuikizira ndalama, Kayendedwe ka Kayendedwe ka ATO kachita masitepe a kanthaŵi ndi okhalitsa a mabizinesi. Masheya a kampani a kampani akulembanso foundation (kupimitsa kwa kanthaŵi kokwanira) adakonzedwa m'Tchalitchi ndi kuunjikana m'masitepe omwe alipopo a ATO. Mofananamo, kukonza ndi Chitukuko kunakonzedwa kwambiri mu 2021] pambuyo pofufuza kuti programuyo sinali kuperekere mtengo wa ndalama. Masinthidwewo anaphatikizapo kukonzanso kukonza zinthu zenizeni ndi chikalata chotayikitsa. Ndalama zimagwira ntchito ndi [FLD:4] Custism Information [FFFFFFF]

Msonkho wa Mayiko: BEPS 2.0 ndi Kamsonkho Kochepa Koposa

Australia ndi chikalata cholozera ku OECD / 20 Aunderseactive Service pa BEPS. Ndalama yakhala yothandiza kukulitsa malamulo a m'dziko kugwiritsa ntchito Planger II --15% ya padziko lonse. Maofesala a zachuma amatenga nawo m'Chipani cha [[FLD:] ASD [2] CD Ogwira ntchito No. [2 pa malamulo a msonkho ndi kukambirana ndi mayiko ena. Mtengo wa , wa m'dziko, wapereka pepala lochepetsedwa ndi kuyendetsa makampani [FL:] 2023] pa [FL:6] ndi kuwonjezera ndalama zomangira [20:]. Makampaniwa amasintha kwambiri, kuphatikizapo ndi kuyendetsa galimoto, ndi kuwonjezera malamulo oyendetsera ndi kuthandizira kuyendetsa malonda kwa boma, boma ndi kuwonjezera chikalata choperekedwa ndi boma choperekedwa ndi boma choperekedwa ndi boma.

Mavuto Ogwiritsa Ntchito Msonkho

Ngakhale kuti ndalamazo zimakonzedwa bwino, zikhoza kuchedwa kapena kufooketsa zinthu zina zimene zingachitike.

Andale ndi Oloŵerera

Kusintha msonkho mosapeŵeka kumachititsa opambana ndi olephera. Malamulo a Kayendedwe ka Ndalama kaŵirikaŵiri amasinthidwa mkati mwa dongosolo la ndale zadziko. Mwachitsanzo, Mineral Resource Teaks (MRT]) adasinthidwa kwambiri pambuyo pa kukakamizidwa ndi makampani a migodi ndipo potsirizira pake anabwezeredwa. Kuchepetsa zimenezi, kuikizira ndalama zoikizira ndalama zoikizira ndalama zosungidwa pamtengo ndi kukambitsirana kwapo ndi anthu, koma ndale ingachotse uphungu wa za makampani a za kampani.

Kuvuta Kumvetsa Zinthu ndi Makhalidwe a Anthu

ATO amadalira pa zaka makumi ambiri IT programme zimene zili zodula kuwongolera. Kulemba ngongole yatsopano ya msonkho kapena ndalama zochepetsedwa kaŵirikaŵiri kumafuna madongosolo ofunika. Treasurer ndi ATO ali ndi mfundo yogwirizana Digital Transformation Program [1] kwa oyang'anira msonkho amakono, koma kupita patsogolo kumachedwa. [FLT:] Kusintha kwa Phourt [1] Proll, ngakhale kuti kunali kwachipambano, kunatenga zaka zambiri kuti apeze mabizinesi aang'ono.

Kusiyana kwa Kupereka ndi Kukakamiza

Ngakhale lamulo likhale lopangidwa bwino motani, ngati silikutsatiridwa bwino, maziko a ndalama amawonongeka ndi kukondera. Ndalama ziyenera kulinganiza mtengo wa kumvera potsutsana ndi mphamvu ya kusungitsa. Mwachitsanzo, Tax Devince Task force (kusangalatsa kwa zaka zoposa $1 biliyoni [kuposa mabiliyoni anayi])) kuikidwa kuti apezerepo anthu a mitundu yonse, kugwirizana kwa onse kwaumwini, ndi anthu olemera.

Kugwirizana kwa Padziko Lonse ndi Ulamuliro

Australia singathe kuthetsa mavuto monga kuletsa msonkho padziko lonse. Ndalama iyenera kukambirana pakati pa bungwe la OECD polemekeza ulamuliro wa dziko. Kugwiritsidwa ntchito kwa BEPS 2.0 kumafuna kuti Australia atenge malamulo amene angawombane ndi zisonkhezero za msonkho zapanyumba, monga ngati R&D. Mbali ya Treasury ndiyo kupeza kulinganiza kumene kumatetezera zikondwerero za Australia popanda kusokoneza kugwirizana kwa dziko lonse.

Kusintha kwa Nthaŵi ndi Zachuma

Masinthidwe amene ali oyenerera m'kukwera kwa chuma angakhale osathandiza panthaŵi ya kutsika kwa chuma. Ndalama imalangiza boma ponena za nthaŵi ya kusintha zinthu. Mwachitsanzo, [[FLT: 0]] slos za kanthaŵi zinyamula zopimira zoperekedwa mkati mwa mliri wa CHOVID 7619 zinali chivomerezo chachindunji ku mgwirizano wa zachuma. Kachitidwe kochitidwa ndi deti lotsimikizira kuti muyezo sumasonkhezera mosadziŵa kuletsa msonkho kosayenera.

Kugwirizana kwa Mayiko Onse ndi Miyezo ya Padziko Lonse

Bungwe la Australian Treasury silichita zinthu modzipatula. Ndilo wothandiza kwambiri pa kuyendetsa msonkho padziko lonse, umene umasintha malamulo a m'banja.

Ntchito Yopanga OECD

Australia ndi chiŵalo choyambitsa Frame Working pa BEPS. Akuluakulu a zachuma amakhala pa gulu la Alendo ndi kuthandizira ntchito za ntchito. Ntchito ya Farameida yapanga 15 Action Programme, ambiri a iwo aikidwa m'lamulo la Australia, monga Multialiteral Implicated Implicate (MLI) kutumiza mapangano ovomerezeka . Khoti imathandizanso FORum ndi Exchange of Information for Tructions [FTH:3], imene imapenda kugwirizana ndi malamulo a maiko ndi zidziŵitso zoma.

Mabungwe a Msonkho ndi Kusinthana Chidziŵitso

Treasury imatsogolera kukambirana kwa mapangano a zandalama (DTAS) ndi mapangano a za msonkho (Monga ndi maiko osalandira chithandizo). Mapangano ameneŵa amachepetsa msonkho woŵirikiza kaŵiri, kuletsa kugulana, ndi kupatsana chidziŵitso. Mwachitsanzo, Australia-United States DTA imaphatikizapo makonzedwe a kusinthitsa kokha a zandango za ndalama pansi pa Active Truthocos Compliance Act (FATCA). Ndalama zimagwira ntchito ndi ATO kutsimikizira kuti masinthidwewo akugwiritsidwa ntchito motsimikizirika kuti apezetse ngozi.

Kugwirizana ndi Ofesi Yokhometsa Msonkho ya Australia

Unansi wa Treasurer à formation Board [1] ndi misonkhano ya kayendetsedwe ka zinthu yovuta. Pamene kusintha kwatsopano kuchitidwa, KHAMBIRAS imapereka mapulani ndi malangizo a ATO. Madongosolo a dongosolo amaphatikizapo Astellant Taxiption Board Transformation ndi misonkhano ya kayendetsedwe ka ka ka ka ka ka ka kazembedwe katsopano. Pamene kasintha kachitika, Khirisi imapereka mapulani ndi mabuku a malamulo kwa ATO. ATO, kenaka, amapereka Khinti ya mabizinesi a ntchito yogwirizana ndi kugonjera ndi kuyendetsa ntchito ndi kuyendetsa kwa opereka msonkho. Zimenezi zimatsimikizira kuti lamulo lidakali logwirizana ndi zochitika zenizeni za dziko lapansi.

Malangizo Amtsogolo: Kusintha Njira ya Msonkho Kuti Dziko Lisinthe

Bungwe la ku Australia loona za ndalama za ndalama za ndalama lazindikira kuti misonkho imeneyi iyenera kusintha kuti ithe kuthana ndi mavuto atsopano: kusintha kwa kayendedwe ka nyengo, kusintha kwa nyengo, kuchuluka kwa anthu, ndi kusweka kwa chuma padziko lonse.

Kugwiritsa Ntchito Makompyuta Ndiponso Kachipangizo Kothandiza Kupeza Chuma

Kukula kwa ntchito ya jig, misika ya pa Intaneti, ndi katundu wolemera amatopetsa magulu a misonkho yamwambo. Treasury yatulutsa mapepala operekera msonkho wa zinthu zamakono ndipo akuyambitsa dongosolo la zokambirana za [[FLT:] zopimira za zinthu zachilengedwe zokhala ndi malamulo otetezera zinthu zachilengedwe [[FLT:]]. Makampani a ATO’SPAITY projectirgion a Pictureing system [ akufutulidwa kuphikira makampani ambiri. Bungwenso limafufuza mmene amachitira ndi msonkho ku zinthu zopindulitsa ndi mabizinesi ogwiritsidwa ntchito popanda ntchito.

Kupereka Msonkho wa Malo Okhala ndi Malo Okhala ndi Kusintha kwa Netro

Pamene Australia ikupita ku masikito otulutsa mabomba owonjezereka mu 2050, lamulo la msonkho lidzakhala ndi mbali yoloŵetsamo kusungitsa zobiriŵira ndi kugwetsa. Ndalama ikupenda njira za carbon prigesus, zonga ngati msonkho wolunjika kapena kuwonjezera wa Carbon Certives (Carbon Farming Initititifite) Act 2011 . [FLT]] Masheya a Mtengo wa Carbon amapendedwa kuti agwirizane ndi zolinga za nyengo. CH imagwiranso ntchito ndi [FLT:] Activerigatortion Relitives [[FLD:5] kutsimikizira chisonkhetso cha msonkho chomakonzanso mphamvu.

Kupuma Pantchito ndi Kupereka Zinthu Zapamwamba

Dongosolo la ku Australia la mlingo waukulu wa ndalama zosungidwa pa ntchito padziko lonse. Ndalama zimapendanso malamulo a msonkho wa zopereka zazikulu ndi malipiro zaka zingapo zilizonse. Retirement Infective Convention (Kugwira ntchito kwa July 2022]) ikufuna ndalama zambiri zoperekera zinthu zowonjezera pa ntchito yapadesiki. Ndalama zikufufuza tsopano kuperekedwa kwa msonkho wa ndalama zazikulu zothandizira kuwongolera kulinganiza ndi kusungidwa kwa ndalama.

Kuona Msonkho Moyenera ndi Kuyang’anira Ntchito ya Udindo

Treasurer ndi kusungitsa masinthidwe a zinthu kuti awongolere malamulo a msonkho ndi kugonjera. [FLT:] Australian Taxicotion’s Data Analytics Centre imapereka Kayendedwe a zinthu zachilendo zosonyezera khalidwe. Lamulo la Kuona padera [[FLT:] Lothandiza [[FLT: 3]] Amalonda aakulu kuvumbula poyera chidziŵitso cha msonkho. Kotala ikufufuzanso kugwiritsiridwa ntchito kwa [[FLT: 4.] kwa nthaŵi yokwanira yopereka lipoti la kakhalidwe kakhalidwe ka. , lopereka GST, longa, ndi misonkhongo ina, zimene zingachepetse kulipira ndi kuyandikira kwa msonkho.

Kulankhula ndi Chidziŵitso cha Mthunzi

Chuma chakuda, choyerekezeredwa kuwonongetsa Australia mabiliyoni a madola chaka chilichonse, chikukhalabe chinthu chofunika kwambiri. Ndalama ya Makampani yatsogolera Mdima Wantchito Wamdima , umene unatulutsa mayeso a zikalata kuphatikizapo kulipira ndalama zokwana $10,000 (kukwaniritsa 1 January 2025]). Ndalama imagwiranso ntchito ndi boma ndi maofesi a magawo kulipira msonkho, msonkhoma, ndi ntchito zapatele kuti zitetezere kudyerera.

Kumaliza: Dongosolo la Chisinthiko chosasintha

Malo a Ndalama ya Australia pa malamulo a msonkho ndi kusintha ali ponse paŵiri maziko ndi amphamvu. Kuchokera pa kufufuza koyamba ndi kufunsira kufikira ku kupanga malamulo, kukwaniritsa, ndi kupenda kopitirizabe, Treasury imatsimikizira kuti dongosolo la misonkho likwaniritsa zolinga za chuma ndi za mayanjano a dzikolo. Mavutowo ali ofunika kwambiri monga kusintha kwa ndale zadziko, mphamvu za kulamulira, kugwirizana kwa dziko lonse, ndi kusokonezeka kwa sayansi – koma umboni wozikidwa pa Kernal , umapereka njira yokhazikika ndi yosinthira zinthu.

Kwa makampani, akatswiri a msonkho, ndi nzika, kuzindikira mmene Kayendedwe ka Ndalama kangatsogolere ku kukwaniritsa kusinthika. Kugonjera ku mayeso a Ndalama kungapange lamulo; kugwirizana ndi malamulo atsopano kungakhale kosavuta pamene kulinganiza kwa kalingaliridwe kake kukukhala bwino. Pamene malo a msonkho akupitirizabe kusintha chifukwa cha mphamvu ya kulinganiza, kachitidwe ka mphepo, ndi kutsenderezedwa kwa maiko, Bungwe la Ndalama la Australia lidakalibe bungwe lovuta kwambiri – limene limalinganiza kulinganiza kwa luso ndi la zinthu zenizeni paround egmatism.

Kuti apitirizebe kudziŵa, oŵerenga angatsatire pawebusaiti ya zachuma ya Australian ya mapepala, Australian Inthelect Office , ndi malipoti ochokera ku [[FLT:] . Malo oyendetsera mabanki [[FLT] OFLT] [[FLT]] . Chuma chakunja chonga OECD pawebusaiti ya OFLT] [[FLT:] ndi [FLT:] Institute [[FLT:]] yowonjezera kusanthula. Omwe anakhudzidwa ndi msonkho, kugwirizanitsa ndi chithandizo cha kumbuyo ndi chithandizo cha misonkhoma, kusinthitsa ndi chithandizo cha kumbuyo kwa ogwirizana ndi chithandizo choperekedwa.

Pomalizira pake, pangano la Ndalama ya ku Australia la kuwonana bwino, kupenda kosamalitsa, ndi kufunsa osungitsa msonkho limatsimikizira kuti malamulo a msonkho a dzikolo sakungochitidwa kokha komanso kuti akonzedwa mopitirizabe kuti akwaniritse zosoŵa za chitaganya chamakono, chosakondera, ndi chokhupuka.