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原帖由 TalentMoon 于 2012-1-29 22:29 发表 
借贴问类似的问题
也是IT工薪族 但是job title是consultant 每天不在自己公司上班而是去客户公司上班 那么车子的贷款、折旧或者火车票是否可以抵税？
At the end of the day, your question is about claiming deductions. It is in regards to car expense/travel expense.
Travel expense and deduction is an area where it is open for discussions and interpretations of the law.
Because of that I cannot give you a definite answer and I don't think anyone can.
What I can give you is some guidance to help you to self assess your situation. At the end of the day you know your situation better than anyone else.
Let’s go back to basics.
As per section 8-1 of ITAA 1997, you can claim a deduction you incurred if you can establish there is connection in gaining assessable income.
But the catch is that the nature of the expense cannot be private or capital nature. If it is then you cannot claim a deduction.
In your case, personally I don’t believe car expense will fall under capital nature. Then the question is to debate whether this expense will be private nature.
Let’s see what is allowed to claim under travel expense.
The deductions include the cost of trips between
your home and your workplace if:
n you used your car because you had to carry bulky
tools or equipment that you used for work and
could not leave at your workplace (for example,
an extension ladder or cello)
n your home was a base of employment (that is,
you started your work at home and travelled
to a workplace to continue your work for the
same employer)
n you had shifting places of employment (that is, you
regularly worked at more than one site each day
before returning home).
Work-related car and travel expenses also include
the cost of trips:
n between two separate places of employment
(for example, when you have a second job)
n from your normal workplace to an alternative
workplace while you are still on duty and back
to your normal workplace or directly home
n from your home to an alternative workplace and
then to your normal workplace or directly home
(for example, if you travel to client’s premises
to work there for the day).
Other than these allowed travel expense, your expense could fall under private nature and then it will be disallowed.
See in your case I assume you travel directly from your home to this alternative work place and I don’t think you have a home-based business, so I am leaning towards you cannot claim it. But again as I said I don’t know the full facts so it is really about self-assessment. If you cannot self-assess, you can write in to ATO and asked for a private ruling for clarity.
Lastly for the train ticket I cannot find any specific ATO view to say it can be claimed as a tax deduction. So I cannot say for sure but I guess if we can prove your travel is not private nature then you can claim it I think.
Finally I will list a few links for you as your references:
Tax pack 2011: http://www.ato.gov.au/content/downloads/IND00279379n09760611.pdf
IT 2199:http://law.ato.gov.au/atolaw/execute_search_java.htm
TD 2006/61: http://law.ato.gov.au/atolaw/execute_search_java.htm
I hope this will shed some light on your enquiry. Happy reading! |
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