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thx a lot, Artcore,
I check in ATO'S WEBSITE AGAIN.
"Reasonable travel allowances and award overtime meal allowances not shown on a payment summary
Payers do not have to show bona fide travel allowances paid for travel away from your home in the course of your duties as an employee or bona fide overtime meal allowances paid under an industrial law, award or agreement on payment summaries unless the allowances exceed the Commissioner’s reasonable allowance amounts. The reasonable overtime meal allowance for the 2007–08 year is $22.60 per meal. If you have received such an allowance and it is not shown on your payment summary, you do not have to include it as income on your tax return providing you have spent all the allowance on deductible expenses and you are not making a claim for expenses relating to the allowance on your tax return "
Pls let me know whether my understanding is correct or not.
我的理解如下:
“如果合理的旅行津贴和加班餐费没有显示在PAYMENT SUMMARY 上
雇主并一定需要在PAYMENT SUMMARY 中列出用于支付雇员旅行工作真实的旅行津贴 以及规定或协议的真实的加班餐费津贴,除非津贴的数额高于政府或行业规定的合理的津贴标准。现在合理的加班餐费的标准是$22.6每餐。如果雇员收到这样一笔津贴,但是这笔津贴并没有显示在雇员的PAYMENT summary 上。如果雇员将这笔津贴已经全部花光了,并且雇员不准备在报税的时候对这笔津贴的花销进行CLAIM的话,雇员在报税的时候并不需要将这笔津贴作为收入来报税。(是不是在这个情况下,其实是由公司报这一笔ALLOWANCE 的支出,个人的话就不需要理会这笔支出了”
我的理解正确吗?
[ 本帖最后由 悉尼的毛毛雨 于 2008-10-1 08:51 编辑 ] |
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