有一个问题,我是sole director company,我公司去年买了一两8万的bmw,车是公司名下的,但买车的钱全是我自己出了,就相当于我借给公司8万块,我公司的注册资金只有100块,车有差不多20%是我私人用,所以分摊的成本有2000多,我就想我是公司的director,不是员工,而且车钱都是我出的,所以公司是不是不用交FBT了,谢谢了
FBT treated directors as employees. As long as the car is registered under the company's name, you are liabile for FBT.
But since your company owed you about $80K, what you can do to aviod FBT is to make an employee contribution equal to the private portion of motor vehicle expenses, meaning, you treated the $2,000 something motor vehcile expenses as a repayment of the $80k loan. You still lodge a FBT, but the tax amount will be reduced to nil.