求助，pktg中car allowance是cash out还是novated lease

xumimi

先说一下基本情况，最近拿到的offer，但其中有一部分是car allowance（估计是公司为了税的原因，降低了我的base salary，还少交了我的super，真是奸呀）

对于car allowance可以选择cash out或者公司提供的novated lease，请假大虾们，哪个选项比较划算（从个人税收和利益最大化）

注：家里已经有部二手车，可换可不换，我的情况应该怎么选比较好

我的问题是
1）什么是novated lease
2）是不是选cash out就打入基本工资一起交税，那税会很高，那个人报税还能claim油费和汽车保险等费用吗，还是有allowance就不允许claim了
3）如果选novated lease是不是这部分钱就不要交了

[ 本帖最后由 xumimi 于 2011-6-20 23:33 编辑 ]

Mohdic

For your reference only:

1. Novated Lease is:
a) Reportable Fringe Benefit;
b) Financial lease;
Ref: http://www.strattonfinance.com.a ... lary-packaging.aspx

2. As a reportable fringe benefit, the amount is included on your payment summary and is shown on your tax return, but it is not included in your assessable income; you do not need to pay income tax.

You could claim patrol and car insurance expense if those expenses are work related expense.

3. Reportable fringe benefit will affect your income tests for:
•        Medicare levy surcharge
•        Medicare levy surcharge lump sum payment in arrears tax offset
•        deductions for personal super contributions
•        super co-contribution
•        tax offset for contributions to your spouse's super
•        mature age worker tax offset
•        Higher Education Loan Program (HELP) and Financial Supplement repayments
•        dependent tax offsets, including:
                      dependent spouse
                      child-housekeeper
•        parent, spouse's parent or invalid relative
•        housekeeper tax offset
•        senior Australians tax offset
•        pensioner tax offset
•        your child support obligations
•        your entitlement to certain income-tested government benefits.