The total cash spends were calculated by ESPN to the most approximate value possible based on the information provided to teams, the cap spends listed below are the exact values distributed across the league. Going into the 2023-24 season, the salary cap was set at $1,820,245.40; a number that was exceeded by six teams: the Wildcats, 36ers, JackJumpers, Melbourne United, the Sydney Kings, and New Zealand Breakers.
ESPN根据提供给球队的信息计算出了最近似的现金支出总额，下面列出的上限支出是联盟中分配的确切值。进入2023-24赛季，工资上限设定为1,820,245.40美元；这个数字被六支球队超越：野猫队，36人队，塔斯马尼亚跳伞蚁队，墨尔本联队，悉尼国王队和新西兰破坏者队。
The Wildcats paid the most luxury tax with $246,416, followed by the 36ers' tax bill of $152,840.90, then the JackJumpers' $133,169.22. League wide, a total of $697,621.64 was paid in luxury tax. Teams now have the opportunity to apply for additional funds from that subsidy total.
Four teams remained under the cap: the Illawarra Hawks, South East Melbourne Phoenix, Brisbane Bullets, and Cairns Taipans.
野猫队以246,416美元支付了最多的奢侈税，其次是36人队的税收账单152,840.90美元，然后是JackJumpers的133,169.22美元。联盟范围内，总共支付了697,621.64美元的奢侈税。团队现在有机会从补贴总额中申请额外资金。
四支球队仍然在帽子下：伊拉瓦拉老鹰队，东南墨尔本凤凰队，布里斯班子弹队和凯恩斯大班队。
1.阿德莱德36人队
While the 36ers finished the 2023-24 season on a positive note and provided some legitimate hope for the future, a mixture of poor roster construction from the past and substandard recruiting processes going into the season led to one of the league's highest cash spends.
The signing of Jamaal Franklin is the obvious killer here, with the team signing someone the rest of the basketball world knew wasn't cut out for a league like the NBL; they cut him before the regular season began, and were forced to pay out a hefty portion of his contract. They'd replace him with Dejan Vasiljevic, who obviously didn't come cheap, but was a more reasonable high-level piece for the franchise to have on its books moving forward.
Between having three relatively expensive imports -- Franklin, Trey Kell, and Jacob Wiley -- then adding Vasiljevic to a local core that had the lingering big contracts of Mitch McCarron and Sunday Dech, it was always going to be a high spend year for the 36ers.
They were able to get their cap spend down by putting the marquee designation on McCarron and Vasiljevic.
The 36ers' cap spend ended up being $2,262,446.60, which was 24.29% -- $442,200.21 -- over the salary cap. They paid a luxury tax bill of $152,840.90.
虽然36人队在2023-24赛季中以较好的成绩结束了2023-24赛季，并为未来提供了一些合理的希望，但过去糟糕的阵容建设和本赛季不合格的引援导致了联盟最高的现金支出。
签下贾马尔·富兰克林是明显的错误，球队签下了球迷都知道不适合像NBL联盟的人；他们在常规赛开始之前就裁掉了他，并被迫支付他合同的一大部分。他们会用Dejan Vasiljevic取代富兰克林，虽然并不便宜，但对于高额合同来说，这是一个更合理的选择，可以继续前进。
在拥有三个相对高价的外援-富兰克林，特雷·凯尔和雅各布·威利-然后将瓦西里耶维奇添加到本土核心，拥有米奇·麦卡伦和桑迪德奇的大合同，这对36人来说总是一个高支出的一年。
他们能够通过将大牌指定给McCarron和Vasiljevic来降低他们的上限支出。
36人的上限支出最终为2,262,446.60美元，超过工资上限24.29%-442,200.21美元。他们支付了152,840.90美元的奢侈税。
2.布里斯班子弹队
The Bullets are the team where we see one of the biggest contrasts between the cash spend and the cap spend.
Aron Baynes had the highest listed contract value in the NBL so it was a substantial amount of money for the Bullets to pay, but they were able to use a marquee designation on it to reduce the cap hit of the deal in a significant way. Less than 25 % of the value of Baynes' deal ultimately hit the cap.
Nathan Sobey was the other marquee for the Bullets, but he only would have been able to be under that designation for a portion of the season. A team is only allowed a total of four marquees and imports so, when the Bullets brought in Casey Prather, Sobey's contract would have hit the cap at his contract value for those games, instead of the cheaper marquee value.
Shannon Scott and Josh Bannan both missed periods of time with injury, lowering their respective cap hit on the team.
The Bullets finished with a cap spend of $1,701,134.77, which is 6.54% -- $119,110.64 -- under the salary cap.
子弹是我们看到现金支出和上限支出之间最大的对比之一的团队。
Aron Baynes在NBL中拥有最高的上市合同价值，因此子弹队要支付的金额很大，但他们能够在其上使用字幕名称以显著方式减少交易的上限。贝恩斯交易价值的不到25%最终达到了上限。
内森·索贝是子弹队的另一个大篷车，但他只能在本赛季的一部分时间内被指定为这个名字。一支球队只允许总共四个大帐篷和进口，所以，当子弹队引进凯西·普拉瑟时，索比的合同将以他的合同价值为这些游戏的合同价值而不是更便宜的大帐篷价值。
Shannon Scott和Josh Bannan都因伤缺席了一段时间，降低了他们各自对球队的上限打击。
子弹队的上限支出为1,701,134.77美元，这是6.54%-119,110.64美元-在工资帽下。
3.凯恩斯太攀蛇队
As expected, the Taipans weren't given a substantial budget to play with for this season, so they finished at the bottom in both cash and cap spend.
In fact, they were extremely close to the salary floor, only clearing the $1,638,237.24 number by $6680.45. In order to hit that salary floor, the Taipans weren't even in a position to marquee their highest paid local, Bul Kuol, because they needed the extra cap spend to reach the threshold; they just absorbed the entire value of the contract on their cap.
Ultimately, the Taipans would finish with a cap spend of $1,644,917.69, which was almost 10% below the salary cap.
正如预期的那样，大班队本赛季没有得到大量的预算，所以他们在现金和上限支出方面都处于底部。
事实上，他们非常接近工资底线，仅将1,638,237.24美元的数字清除了6680.45美元。为了达到工资底线，甚至没有资格选择他们最高的本土球员Bul Kuol，因为他们需要额外的上限支出来达到门槛；他们只是吸收了合同的全部价值。
最终，太攀蛇队的工资上限为1,644,917.69美元，比工资上限低了近10%。
4.伊拉瓦拉老鹰队
The Hawks were very intentional about their roster construction, with management given a clear directive from ownership to stay under the cap, sources told ESPN.
Their spend was relatively high because of the top-level imports on the books -- Tyler Harvey, Gary Clark, and Justin Robinson alone were more than half of their cash spend -- but utilised almost every mechanism available to them to stay under the salary cap.
The contracts of both Will Hickey and Biwali Bayles hit the cap at zero because of the Indigenous Player Rule, while Hyunjung Lee -- one of the team's highest-paid players -- also had the entirety of his contract left off their cap spend because he's a Special Restricted Player. The Special Restricted Player rule encourages teams to sign talent from a number of Asian countries -- Japan, China, India, South Korea, the Philippines, Taiwan, and Singapore -- with the incentive that the contract doesn't hit the cap at all.
The Hawks remained under the salary cap by just 0.57% -- $10,458.51 -- so, while the team was relatively healthy over the season, the few injuries they did suffer -- to Daniel Grida or Mason Peatling, for example -- saved them from going over the cap. The math indicates that, if Peatling didn't get injured, the Hawks would have exceeded the salary cap; it got that tight for this team's cap spend.
老鹰队对他们的名单建设非常有意，管理层从所有权中给出了明确的指示，以保持在上限之下，消息人士告诉ESPN。
他们的支出相对较高，因为阵容上的顶级外援-仅泰勒·哈维，加里·克拉克和贾斯汀·罗宾逊就占了他们现金支出的一半以上-但他们几乎利用了所有可用的机制来保持工资帽。
威尔·希基和比瓦利·贝勒斯的合同由于本土球员规则而达到了零上限，而球队收入最高的球员之一李贤容也因为他是一名球员而取消了他的全部合同特殊限制球员。
老鹰队的工资帽仍然只有0.57%-10,458.51美元-所以，虽然球队在整个赛季都相对健康，但他们确实遭受了一些伤害-例如丹尼尔·格里达或梅森·皮特林-拯救了他们。数学表明，如果Peatling没有受伤，老鹰队就会超过工资帽；这支球队的工资帽支出变得如此紧张。
5.墨尔本联队
United was another team that had a relatively high cash spend, but used the marquee mechanism in a crafty way over the season to reduce their cap spend.
The team went very local heavy, only opting for one import in Ian Clark, allowing them to marquee three players alongside the American. Clark, however, did miss six games during the regular season, which meant United could utilise the marquee rule for four local players for those games. It's exactly what they did, slotting all of Chris Goulding, Matthew Dellavedova, Jo Lual Acuil Jr., and Luke Travers into marquee designations for those games in which all were available to play, giving them a helpful amount of cap relief.
Getting into those third and fourth marquee numbers, however, means the cash spent on a team's top-end talent is quite high so, while it's a useful mechanism and did reduce United's cap spend, they still ultimately ended up in the 16%-31% tax bracket.
United would exceed the cap by 18.18% -- $2,151,084.79 -- so they had to pay a luxury tax of $97,160.49.
墨尔本联是另一支拥有相对较高现金支出的球队，但在整个赛季中巧妙地使用机制来减少他们的上限支出。
球队非常本地化，只选择了伊恩·克拉克一个进口，允许他们与美国人一起挑选三名球员。然而，克拉克在常规赛中确实错过了六场比赛，这意味着曼联可以在这些比赛中使用四名本地球员的大牌规则。这正是他们所做的，所有的Chris Goulding,Matthew Dellavedova,Jo Lual Acuil Jr.和卢克·特拉弗斯进入那些所有游戏都可以玩的游戏的选框名称，给了他们一个有用的上限缓解量。
然而，进入第三和第四大热门数字意味着一支球队的顶级人才花费的现金相当高，所以虽然这是一个有用的机制，确实减少了墨尔本联的上限支出，但他们最终仍然在16%-31%的税率范围内。
墨尔本联将超过上限18.18%-2,151,084.79美元-因此他们必须支付97,160.49美元的奢侈税。
6.新西兰破坏者队
The Breakers were another team that, because of immense injuries, have a stark contrast between their cash spend and cap spend.
They ended up having to pay four imports -- including higher-salaried ones like Zylan Cheatham and Anthony Lamb -- as well as prominent locals in Will McDowell-White and Finn Delany. All of that top-end talent saw their cash spend rise.
Because of the injuries they suffered throughout the season, though, the cap spend was reduced. McDowell-White was a marquee and missed multiple games, so his cap hit was less than half his contract value. Justinian Jessup's contract barely hit the cap -- he suffered a long-term injury early in the season -- and both Cheatham and Lamb's dent on the cap spend was also reduced.
The Breakers would end up with a cap spend of $1,870,560.05, which was just 2.67% -- $50,314.64 -- over the salary cap. They paid $12,578.66 in luxury tax.
破坏者是另一支球队，由于巨大的伤病，他们的现金支出和上限支出之间形成了鲜明的对比。
他们最终不得不支付四个进口-包括高薪的Zylan Cheatham和Anthony Lamb-以及著名的当地人Will McDowell-White和Finn Delany。所有这些高端人才都看到了他们的现金支出增加。
但是，由于他们整个赛季都遭受了伤病，因此上限支出减少了。麦克道尔-怀特是一个大牌，错过了多场比赛，所以他的帽子命中率不到他合同价值的一半。查士丁尼·杰瑟普的合同几乎没有达到上限-他在本赛季早期遭受了长期伤害-而且Cheatham和Lamb对上限支出的影响也减少了。
Breakers最终将获得1,870,560.05美元的上限支出，仅比工资帽高出2.67%-50,314.64美元。他们支付了12,578.66美元的奢侈税。
7.珀斯野猫队
The expectation was always that the Wildcats would more-than-likely top the league in both cash and cap spend, and that's exactly what happened.
The Wildcats have a significant amount of money committed to Bryce Cotton, while they made a splash in the offseason by signing Keanu Pinder, which wasn't a cheap endeavour. It's an expensive roster at the best of times, but both the cash and cap spend were made higher because the Wildcats decided to buy out the contracts of Mitch Norton and Todd Blanchfield in the offseason, so a portion of those deals are included in both totals.
Having an import on such a big contract is what hurts the Wildcats' cap spend, because there are no mechanisms to reduce it; it's a big reason why Cotton's citizenship push would be so important for the team. He only missed one game with injury, so the vast majority of his contract hits the cap.
The Wildcats got some cap relief by making Pinder their marquee, but still ended up with a cap spend of $2,407,957.41, which was 32.29% -- $587,712.01 -- over the salary cap. Being over the salary cap by that amount put the Wildcats in the 31%-50% tax bracket, which put their luxury tax bill at $246,416. All in all, the Wildcats ended up paying around double the salary cap for their 2023-24 roster.
人们一直期望野猫队在现金和上限支出方面都更有可能在联盟中名列前茅，这正是发生的事情。
野猫队有大量的钱承诺给布莱斯科顿，而他们在休赛期签下基努·平德，这不是一个便宜的努力。在最好的时候这是一个昂贵的名单，但现金和上限支出都提高了，因为野猫队决定在休赛期买断米奇诺顿和托德布兰奇菲尔德的合同，所以这些交易的一部分被包括在两个总数中。
在如此大的合同上进口是什么伤害了野猫队的上限支出，因为没有机制来减少它；这是棉花的公民推动对球队如此重要的一个重要原因。他只因伤缺席了一场比赛，所以他的合同绝大部分都到期了。
野猫队通过让Pinder成为他们的大帐篷来获得一些上限缓解，但最终仍然获得了2,407,957.41美元的上限支出，超过了工资帽32.29%-587,712.01美元。超过工资帽的金额使野猫队处于31%-50%的税率范围，这使他们的奢侈税账单为246,416美元。总而言之，野猫队最终为他们的2023-24名单支付了大约两倍的工资上限。
8.东南墨尔本凤凰队
There were teams that could point to different cap rules and mechanisms to explain how they were able to keep their cap spend down; look at the Bullets and Hawks, for example.
The Phoenix were able to reduce their cap spend in a significant way for an unfortunate reason: they had unprecedented injuries over the course of the season.
Mitch Creek as their marquee reduced his impact on the cap spend, but it was the injuries to Alan Williams, Gary Browne, Craig Moller, and Gorjok Gak that saw each of their respective cap hits drop significantly. Tyler Cook and Will Cummings didn't play full seasons in South East Melbourne, and even the latter's replacement, Abdel Nader, missed some games, putting him on the long list of players who were able to minimise their impact on the Phoenix's cap spend by not playing.
The bulk of the Phoenix's team spend went to those imports and Creek, but the team was able to avoid spilling over the salary cap because of those injuries.
The Phoenix would ultimately end up with a $1,778,641.12 cap spend, which was 2.23% -- $40,604.28 -- under the salary cap.
有些团队可以指出不同的上限规则和机制来解释他们如何能够保持他们的上限支出；看看子弹和鹰，例如。
菲尼克斯能够以一种重要的方式减少他们的上限支出，这是一个不幸的原因：他们在本赛季经历了前所未有的伤病。
米奇克里克作为他们的大帐篷减少了他对上限支出的影响，但艾伦威廉姆斯，加里布朗，克雷格莫勒和Gorjok Gak的伤病使他们各自的上限命中率大幅下降。泰勒·库克和威尔·卡明斯没有在墨尔本东南部打满一个赛季，甚至后者的替补阿卜杜勒·纳德也错过了一些比赛，使他成为能够通过不参加比赛来最大限度地减少对凤凰队帽子支出影响的球员。
菲尼克斯队的大部分支出都用于那些进口和克里克，但球队能够避免由于这些伤病而溢出工资帽。
菲尼克斯最终将获得1,778,641.12美元的上限支出，这是2.23%-40,604.28美元-在工资上限下。
9.悉尼国王队
The Kings went all out of their high-level imports for this season -- Jaylen Adams and DJ Hogg -- so that's the primary thing that elevated both their cash and cap spend.
Hogg missed a good portion of the season with lingering injuries so his cap hit was significantly reduced, but, an import of Adams' level -- who remains healthy -- is always going to make a sizeable dent in a team's cap spend, because, like Cotton, there are no mechanisms to reduce it.
The team was able to marquee Jonah Bolden to ever so slightly reduce his cap hit.
The Kings finished with a cap spend of $2,042,070.89, which was 12.19% -- $221,825.49 -- over the salary cap. They paid $55,456.37 in luxury tax.
国王队在本赛季全力以赴了他们的高水平进口-杰伦亚当斯和DJ霍格-所以这是提高他们现金和上限支出的主要原因。
霍格因伤病缺席了本赛季的大部分比赛，所以他的帽子命中率明显降低，但是，亚当斯的水平-保持健康-总是会在球队的帽子支出中产生很大的影响，因为像棉花一样，有没有机制来减少它。
球队能够让Jonah Bolden稍微减少他的帽子命中。
国王队的上限支出为2,042,700.89美元，超过工资上限12.19%-221,825.49美元。他们支付了55456.37美元的奢侈税。
10.塔斯马尼亚跳伞蚁队
The JackJumpers were one of the league's most prolific spenders for the 2023-24 season, and it ultimately paid off with a championship.
A good portion of the team's spend was on its three imports -- Milton Doyle, Jordon Crawford, and Marcus Lee -- meaning they could only marquee one player: Will Magnay. The JackJumpers were also largely healthy over the course of the season, so they weren't able to get much cap relief, relative to other teams, from players being inactive. That elevated their cap spend and, in turn, their luxury tax bill.
The cap spend of the JackJumpers ended up being $2,223,102.24, with was third in the NBL. The team was over the cap by 22.1% -- $402,856.84 -- which gave them a $133,169.22 tax bill.
JackJumpers是2023-24赛季联盟最多产的花钱者之一，最终获得了冠军。
球队的很大一部分支出用于其三个进口-米尔顿·道尔，乔丹·克劳福德和马库斯·李-这意味着他们只能选择一名球员：威尔·马格纳。JackJumpers在本赛季的大部分时间里都很健康，所以相对于其他球队，他们无法从球员不活跃的情况下获得太多上限缓解。这提高了他们的上限支出，反过来也提高了他们的奢侈税账单。
JackJumpers的上限支出最终为2,223,102.24美元，在NBL中排名第三。该团队超过了22.1%-402,856.84美元-这给了他们133,169.22美元的税单。
The total cash spends were calculated by ESPN to the most approximate value possible based on the information provided to teams, the cap spends listed below are the exact values distributed across the league. Going into the 2023-24 season, the salary cap was set at $1,820,245.40; a number that was exceeded by six teams: the Wildcats, 36ers, JackJumpers, Melbourne United, the Sydney Kings, and New Zealand Breakers.
ESPN根据提供给球队的信息计算出了最近似的现金支出总额，下面列出的上限支出是联盟中分配的确切值。进入2023-24赛季，工资上限设定为1,820,245.40美元；这个数字被六支球队超越：野猫队，36人队，塔斯马尼亚跳伞蚁队，墨尔本联队，悉尼国王队和新西兰破坏者队。
The Wildcats paid the most luxury tax with $246,416, followed by the 36ers' tax bill of $152,840.90, then the JackJumpers' $133,169.22. League wide, a total of $697,621.64 was paid in luxury tax. Teams now have the opportunity to apply for additional funds from that subsidy total.
Four teams remained under the cap: the Illawarra Hawks, South East Melbourne Phoenix, Brisbane Bullets, and Cairns Taipans.
野猫队以246,416美元支付了最多的奢侈税，其次是36人队的税收账单152,840.90美元，然后是JackJumpers的133,169.22美元。联盟范围内，总共支付了697,621.64美元的奢侈税。团队现在有机会从补贴总额中申请额外资金。
四支球队仍然在帽子下：伊拉瓦拉老鹰队，东南墨尔本凤凰队，布里斯班子弹队和凯恩斯大班队。
1.阿德莱德36人队
While the 36ers finished the 2023-24 season on a positive note and provided some legitimate hope for the future, a mixture of poor roster construction from the past and substandard recruiting processes going into the season led to one of the league's highest cash spends.
The signing of Jamaal Franklin is the obvious killer here, with the team signing someone the rest of the basketball world knew wasn't cut out for a league like the NBL; they cut him before the regular season began, and were forced to pay out a hefty portion of his contract. They'd replace him with Dejan Vasiljevic, who obviously didn't come cheap, but was a more reasonable high-level piece for the franchise to have on its books moving forward.
Between having three relatively expensive imports -- Franklin, Trey Kell, and Jacob Wiley -- then adding Vasiljevic to a local core that had the lingering big contracts of Mitch McCarron and Sunday Dech, it was always going to be a high spend year for the 36ers.
They were able to get their cap spend down by putting the marquee designation on McCarron and Vasiljevic.
The 36ers' cap spend ended up being $2,262,446.60, which was 24.29% -- $442,200.21 -- over the salary cap. They paid a luxury tax bill of $152,840.90.
虽然36人队在2023-24赛季中以较好的成绩结束了2023-24赛季，并为未来提供了一些合理的希望，但过去糟糕的阵容建设和本赛季不合格的引援导致了联盟最高的现金支出。
签下贾马尔·富兰克林是明显的错误，球队签下了球迷都知道不适合像NBL联盟的人；他们在常规赛开始之前就裁掉了他，并被迫支付他合同的一大部分。他们会用Dejan Vasiljevic取代富兰克林，虽然并不便宜，但对于高额合同来说，这是一个更合理的选择，可以继续前进。
在拥有三个相对高价的外援-富兰克林，特雷·凯尔和雅各布·威利-然后将瓦西里耶维奇添加到本土核心，拥有米奇·麦卡伦和桑迪德奇的大合同，这对36人来说总是一个高支出的一年。
他们能够通过将大牌指定给McCarron和Vasiljevic来降低他们的上限支出。
36人的上限支出最终为2,262,446.60美元，超过工资上限24.29%-442,200.21美元。他们支付了152,840.90美元的奢侈税。
2.布里斯班子弹队
The Bullets are the team where we see one of the biggest contrasts between the cash spend and the cap spend.
Aron Baynes had the highest listed contract value in the NBL so it was a substantial amount of money for the Bullets to pay, but they were able to use a marquee designation on it to reduce the cap hit of the deal in a significant way. Less than 25 % of the value of Baynes' deal ultimately hit the cap.
Nathan Sobey was the other marquee for the Bullets, but he only would have been able to be under that designation for a portion of the season. A team is only allowed a total of four marquees and imports so, when the Bullets brought in Casey Prather, Sobey's contract would have hit the cap at his contract value for those games, instead of the cheaper marquee value.
Shannon Scott and Josh Bannan both missed periods of time with injury, lowering their respective cap hit on the team.
The Bullets finished with a cap spend of $1,701,134.77, which is 6.54% -- $119,110.64 -- under the salary cap.
子弹是我们看到现金支出和上限支出之间最大的对比之一的团队。
Aron Baynes在NBL中拥有最高的上市合同价值，因此子弹队要支付的金额很大，但他们能够在其上使用字幕名称以显著方式减少交易的上限。贝恩斯交易价值的不到25%最终达到了上限。
内森·索贝是子弹队的另一个大篷车，但他只能在本赛季的一部分时间内被指定为这个名字。一支球队只允许总共四个大帐篷和进口，所以，当子弹队引进凯西·普拉瑟时，索比的合同将以他的合同价值为这些游戏的合同价值而不是更便宜的大帐篷价值。
Shannon Scott和Josh Bannan都因伤缺席了一段时间，降低了他们各自对球队的上限打击。
子弹队的上限支出为1,701,134.77美元，这是6.54%-119,110.64美元-在工资帽下。
3.凯恩斯太攀蛇队
As expected, the Taipans weren't given a substantial budget to play with for this season, so they finished at the bottom in both cash and cap spend.
In fact, they were extremely close to the salary floor, only clearing the $1,638,237.24 number by $6680.45. In order to hit that salary floor, the Taipans weren't even in a position to marquee their highest paid local, Bul Kuol, because they needed the extra cap spend to reach the threshold; they just absorbed the entire value of the contract on their cap.
Ultimately, the Taipans would finish with a cap spend of $1,644,917.69, which was almost 10% below the salary cap.
正如预期的那样，大班队本赛季没有得到大量的预算，所以他们在现金和上限支出方面都处于底部。
事实上，他们非常接近工资底线，仅将1,638,237.24美元的数字清除了6680.45美元。为了达到工资底线，甚至没有资格选择他们最高的本土球员Bul Kuol，因为他们需要额外的上限支出来达到门槛；他们只是吸收了合同的全部价值。
最终，太攀蛇队的工资上限为1,644,917.69美元，比工资上限低了近10%。
4.伊拉瓦拉老鹰队
The Hawks were very intentional about their roster construction, with management given a clear directive from ownership to stay under the cap, sources told ESPN.
Their spend was relatively high because of the top-level imports on the books -- Tyler Harvey, Gary Clark, and Justin Robinson alone were more than half of their cash spend -- but utilised almost every mechanism available to them to stay under the salary cap.
The contracts of both Will Hickey and Biwali Bayles hit the cap at zero because of the Indigenous Player Rule, while Hyunjung Lee -- one of the team's highest-paid players -- also had the entirety of his contract left off their cap spend because he's a Special Restricted Player. The Special Restricted Player rule encourages teams to sign talent from a number of Asian countries -- Japan, China, India, South Korea, the Philippines, Taiwan, and Singapore -- with the incentive that the contract doesn't hit the cap at all.
The Hawks remained under the salary cap by just 0.57% -- $10,458.51 -- so, while the team was relatively healthy over the season, the few injuries they did suffer -- to Daniel Grida or Mason Peatling, for example -- saved them from going over the cap. The math indicates that, if Peatling didn't get injured, the Hawks would have exceeded the salary cap; it got that tight for this team's cap spend.
老鹰队对他们的名单建设非常有意，管理层从所有权中给出了明确的指示，以保持在上限之下，消息人士告诉ESPN。
他们的支出相对较高，因为阵容上的顶级外援-仅泰勒·哈维，加里·克拉克和贾斯汀·罗宾逊就占了他们现金支出的一半以上-但他们几乎利用了所有可用的机制来保持工资帽。
威尔·希基和比瓦利·贝勒斯的合同由于本土球员规则而达到了零上限，而球队收入最高的球员之一李贤容也因为他是一名球员而取消了他的全部合同特殊限制球员。
老鹰队的工资帽仍然只有0.57%-10,458.51美元-所以，虽然球队在整个赛季都相对健康，但他们确实遭受了一些伤害-例如丹尼尔·格里达或梅森·皮特林-拯救了他们。数学表明，如果Peatling没有受伤，老鹰队就会超过工资帽；这支球队的工资帽支出变得如此紧张。
5.墨尔本联队
United was another team that had a relatively high cash spend, but used the marquee mechanism in a crafty way over the season to reduce their cap spend.
The team went very local heavy, only opting for one import in Ian Clark, allowing them to marquee three players alongside the American. Clark, however, did miss six games during the regular season, which meant United could utilise the marquee rule for four local players for those games. It's exactly what they did, slotting all of Chris Goulding, Matthew Dellavedova, Jo Lual Acuil Jr., and Luke Travers into marquee designations for those games in which all were available to play, giving them a helpful amount of cap relief.
Getting into those third and fourth marquee numbers, however, means the cash spent on a team's top-end talent is quite high so, while it's a useful mechanism and did reduce United's cap spend, they still ultimately ended up in the 16%-31% tax bracket.
United would exceed the cap by 18.18% -- $2,151,084.79 -- so they had to pay a luxury tax of $97,160.49.
墨尔本联是另一支拥有相对较高现金支出的球队，但在整个赛季中巧妙地使用机制来减少他们的上限支出。
球队非常本地化，只选择了伊恩·克拉克一个进口，允许他们与美国人一起挑选三名球员。然而，克拉克在常规赛中确实错过了六场比赛，这意味着曼联可以在这些比赛中使用四名本地球员的大牌规则。这正是他们所做的，所有的Chris Goulding,Matthew Dellavedova,Jo Lual Acuil Jr.和卢克·特拉弗斯进入那些所有游戏都可以玩的游戏的选框名称，给了他们一个有用的上限缓解量。
然而，进入第三和第四大热门数字意味着一支球队的顶级人才花费的现金相当高，所以虽然这是一个有用的机制，确实减少了墨尔本联的上限支出，但他们最终仍然在16%-31%的税率范围内。
墨尔本联将超过上限18.18%-2,151,084.79美元-因此他们必须支付97,160.49美元的奢侈税。
6.新西兰破坏者队
The Breakers were another team that, because of immense injuries, have a stark contrast between their cash spend and cap spend.
They ended up having to pay four imports -- including higher-salaried ones like Zylan Cheatham and Anthony Lamb -- as well as prominent locals in Will McDowell-White and Finn Delany. All of that top-end talent saw their cash spend rise.
Because of the injuries they suffered throughout the season, though, the cap spend was reduced. McDowell-White was a marquee and missed multiple games, so his cap hit was less than half his contract value. Justinian Jessup's contract barely hit the cap -- he suffered a long-term injury early in the season -- and both Cheatham and Lamb's dent on the cap spend was also reduced.
The Breakers would end up with a cap spend of $1,870,560.05, which was just 2.67% -- $50,314.64 -- over the salary cap. They paid $12,578.66 in luxury tax.
破坏者是另一支球队，由于巨大的伤病，他们的现金支出和上限支出之间形成了鲜明的对比。
他们最终不得不支付四个进口-包括高薪的Zylan Cheatham和Anthony Lamb-以及著名的当地人Will McDowell-White和Finn Delany。所有这些高端人才都看到了他们的现金支出增加。
但是，由于他们整个赛季都遭受了伤病，因此上限支出减少了。麦克道尔-怀特是一个大牌，错过了多场比赛，所以他的帽子命中率不到他合同价值的一半。查士丁尼·杰瑟普的合同几乎没有达到上限-他在本赛季早期遭受了长期伤害-而且Cheatham和Lamb对上限支出的影响也减少了。
Breakers最终将获得1,870,560.05美元的上限支出，仅比工资帽高出2.67%-50,314.64美元。他们支付了12,578.66美元的奢侈税。
7.珀斯野猫队
The expectation was always that the Wildcats would more-than-likely top the league in both cash and cap spend, and that's exactly what happened.
The Wildcats have a significant amount of money committed to Bryce Cotton, while they made a splash in the offseason by signing Keanu Pinder, which wasn't a cheap endeavour. It's an expensive roster at the best of times, but both the cash and cap spend were made higher because the Wildcats decided to buy out the contracts of Mitch Norton and Todd Blanchfield in the offseason, so a portion of those deals are included in both totals.
Having an import on such a big contract is what hurts the Wildcats' cap spend, because there are no mechanisms to reduce it; it's a big reason why Cotton's citizenship push would be so important for the team. He only missed one game with injury, so the vast majority of his contract hits the cap.
The Wildcats got some cap relief by making Pinder their marquee, but still ended up with a cap spend of $2,407,957.41, which was 32.29% -- $587,712.01 -- over the salary cap. Being over the salary cap by that amount put the Wildcats in the 31%-50% tax bracket, which put their luxury tax bill at $246,416. All in all, the Wildcats ended up paying around double the salary cap for their 2023-24 roster.
人们一直期望野猫队在现金和上限支出方面都更有可能在联盟中名列前茅，这正是发生的事情。
野猫队有大量的钱承诺给布莱斯科顿，而他们在休赛期签下基努·平德，这不是一个便宜的努力。在最好的时候这是一个昂贵的名单，但现金和上限支出都提高了，因为野猫队决定在休赛期买断米奇诺顿和托德布兰奇菲尔德的合同，所以这些交易的一部分被包括在两个总数中。
在如此大的合同上进口是什么伤害了野猫队的上限支出，因为没有机制来减少它；这是棉花的公民推动对球队如此重要的一个重要原因。他只因伤缺席了一场比赛，所以他的合同绝大部分都到期了。
野猫队通过让Pinder成为他们的大帐篷来获得一些上限缓解，但最终仍然获得了2,407,957.41美元的上限支出，超过了工资帽32.29%-587,712.01美元。超过工资帽的金额使野猫队处于31%-50%的税率范围，这使他们的奢侈税账单为246,416美元。总而言之，野猫队最终为他们的2023-24名单支付了大约两倍的工资上限。
8.东南墨尔本凤凰队
There were teams that could point to different cap rules and mechanisms to explain how they were able to keep their cap spend down; look at the Bullets and Hawks, for example.
The Phoenix were able to reduce their cap spend in a significant way for an unfortunate reason: they had unprecedented injuries over the course of the season.
Mitch Creek as their marquee reduced his impact on the cap spend, but it was the injuries to Alan Williams, Gary Browne, Craig Moller, and Gorjok Gak that saw each of their respective cap hits drop significantly. Tyler Cook and Will Cummings didn't play full seasons in South East Melbourne, and even the latter's replacement, Abdel Nader, missed some games, putting him on the long list of players who were able to minimise their impact on the Phoenix's cap spend by not playing.
The bulk of the Phoenix's team spend went to those imports and Creek, but the team was able to avoid spilling over the salary cap because of those injuries.
The Phoenix would ultimately end up with a $1,778,641.12 cap spend, which was 2.23% -- $40,604.28 -- under the salary cap.
有些团队可以指出不同的上限规则和机制来解释他们如何能够保持他们的上限支出；看看子弹和鹰，例如。
菲尼克斯能够以一种重要的方式减少他们的上限支出，这是一个不幸的原因：他们在本赛季经历了前所未有的伤病。
米奇克里克作为他们的大帐篷减少了他对上限支出的影响，但艾伦威廉姆斯，加里布朗，克雷格莫勒和Gorjok Gak的伤病使他们各自的上限命中率大幅下降。泰勒·库克和威尔·卡明斯没有在墨尔本东南部打满一个赛季，甚至后者的替补阿卜杜勒·纳德也错过了一些比赛，使他成为能够通过不参加比赛来最大限度地减少对凤凰队帽子支出影响的球员。
菲尼克斯队的大部分支出都用于那些进口和克里克，但球队能够避免由于这些伤病而溢出工资帽。
菲尼克斯最终将获得1,778,641.12美元的上限支出，这是2.23%-40,604.28美元-在工资上限下。
9.悉尼国王队
The Kings went all out of their high-level imports for this season -- Jaylen Adams and DJ Hogg -- so that's the primary thing that elevated both their cash and cap spend.
Hogg missed a good portion of the season with lingering injuries so his cap hit was significantly reduced, but, an import of Adams' level -- who remains healthy -- is always going to make a sizeable dent in a team's cap spend, because, like Cotton, there are no mechanisms to reduce it.
The team was able to marquee Jonah Bolden to ever so slightly reduce his cap hit.
The Kings finished with a cap spend of $2,042,070.89, which was 12.19% -- $221,825.49 -- over the salary cap. They paid $55,456.37 in luxury tax.
国王队在本赛季全力以赴了他们的高水平进口-杰伦亚当斯和DJ霍格-所以这是提高他们现金和上限支出的主要原因。
霍格因伤病缺席了本赛季的大部分比赛，所以他的帽子命中率明显降低，但是，亚当斯的水平-保持健康-总是会在球队的帽子支出中产生很大的影响，因为像棉花一样，有没有机制来减少它。
球队能够让Jonah Bolden稍微减少他的帽子命中。
国王队的上限支出为2,042,700.89美元，超过工资上限12.19%-221,825.49美元。他们支付了55456.37美元的奢侈税。
10.塔斯马尼亚跳伞蚁队
The JackJumpers were one of the league's most prolific spenders for the 2023-24 season, and it ultimately paid off with a championship.
A good portion of the team's spend was on its three imports -- Milton Doyle, Jordon Crawford, and Marcus Lee -- meaning they could only marquee one player: Will Magnay. The JackJumpers were also largely healthy over the course of the season, so they weren't able to get much cap relief, relative to other teams, from players being inactive. That elevated their cap spend and, in turn, their luxury tax bill.
The cap spend of the JackJumpers ended up being $2,223,102.24, with was third in the NBL. The team was over the cap by 22.1% -- $402,856.84 -- which gave them a $133,169.22 tax bill.
JackJumpers是2023-24赛季联盟最多产的花钱者之一，最终获得了冠军。
球队的很大一部分支出用于其三个进口-米尔顿·道尔，乔丹·克劳福德和马库斯·李-这意味着他们只能选择一名球员：威尔·马格纳。JackJumpers在本赛季的大部分时间里都很健康，所以相对于其他球队，他们无法从球员不活跃的情况下获得太多上限缓解。这提高了他们的上限支出，反过来也提高了他们的奢侈税账单。
JackJumpers的上限支出最终为2,223,102.24美元，在NBL中排名第三。该团队超过了22.1%-402,856.84美元-这给了他们133,169.22美元的税单。
