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原帖由 豆包妈 于 2012-7-5 21:31 发表 
tax ruling在那里啊？
另外买这个是得用公司账户里的钱买吧
不能用私人账户里的钱买吧
楼主要注意如果gift deemed as entertainment expense 是不能作为tax deduction滴！
手机码字太辛苦，回家再细说！
我先列下relevant tax ruling and tax legislation:
section 32-5 of ITAA 1997 ENtertainment expense is not allowed deduction
secion 32-10 meaning of entertaiment
TD 94/55 What constitutes entertaiment？
subsection 32-B Eeception to entertaiment
You got the picture, it is not that simple！
孩子睡了，回来接着码字/细说！
其实楼主的问题就是Can gift card expense be allowable tax deduction？
首先，我想说任何关于tax deduction的问题, 你都要考虑general principle 和 specific provisions about deduction (坑挖的有点大，各位看官Please be patient!)
General principle about deduction:
Section 8-1 of the Income Tax Assessment Act 1997 provides that a loss or an outgoing is an allowable deduction if it is incurred in producing assessable income or in carrying on a business for the production of assessable income unless that loss or outgoing is capital or of a private or domestic nature.
这里的重点是you need to establish that there is a connection between your outgoings and the production of assessable income.
那么来看楼主的case, 我想知道的是楼主的business 是做什么的？ 这个gift card expense 是不是 income prodution purpose?
但是看了20楼楼主的信息，貌似这点应该是没有问题。（注意，有没有问题我说了不算，你说了也不算，it depends on the facts of the case; 税务局如果audit, 楼主最好 be prepared to be able to explain）
但是这点过了后，你还要保证the nature of this expense is not private nature or capital nature.
这个怎么证明啊？这个需要ATO view，甚至case law来证明。
偶个人觉得gift card expense is not private naturen nor capital nature.
那么是不是这样就行了，因为基本上符合general principle for deduction? 可以claim deduction?
这样还不行， 因为还有specific provision 需要考虑！
general principle 固然好，但是它太宽泛，你需要看一下是否有专门的provision 谈到这个问题？
section 12-5 of ITAA 1997 will give a list of different secions for different deductions
初看了楼主在一楼的叙述，我首先想到两个specific deductions: advertising and entertainment
注意这里advertising expense is allowable tax deduction; 而entertainment expense is normally not allowable tax deduction
先说entertaiment expense:
Section 32-5 of ITAA 1997 will tell you Entertainment expense is not allowed deduction
Section 32-10 will explain to you the meaning of entertaiment
TD 94/55 will tell you what constitutes entertaiment.
Section 32B will give you some exceptions to section 32-5
关于gift card expense 是不是entertaiment, 楼主需要根据上面的tax reference self assess。
再说advertising expense:
众所周知advertising expense is allowable tax deduction.
Advertising does cover that if you incurred the expense in order to generate publicity
什么叫in order to generate publicity? It is anyone's guess really!
ATO 很多时候不是对什么东西都有一个definition, 如果在没有统一的definition的时候，你可能要根据macquarie dictionary的定义来判断。
关于这个gift card 是不是为了generate publicity，我不好说，因为我不了解楼主的business以及其他的facts。所以楼主要self access.
还有section 32-45 of ITAA 1997 specifies that providing or exhibiting your *business's goods or services if you incur the loss or outgoing to promote or advertise those goods or services to the public will be the exception to section 32-5
上面的意思是说如果楼主能证明gift card expense is for promote or advertise goods or services, 那么就不属于entertainment, 也就是说可以claim tax deduction。
但是反过来，如果楼主不能证明这一点，那么gift card expense is deemed as entertaiment expense then it is not allowed as a tax deduction.
归根结底是否能claim deducion，要看楼主如何argue, 以及the facts of the case, 我不能很武断的说就是advertising expense or entertainment expense, 楼主需要self assess based on the facts of the case.
但是至少你知道advertising expense is allowed for tax deduction; entertaiment is not.
说了这么多，也不知道众位看官是否明白。
最后我想解释一下，我的回复里掺杂了很多英语，本人无意显示自己英语好，其实本人的英语也并不好。
我只是觉得与其翻译得狗屁不是，还不如用英文，至少还是原汁原味！各位看官如果不喜欢请轻拍！
另外，如果觉得写得还行，加分也别手软，墨尔本的天冷了，偶也要换双鞋过冬！
[ 本帖最后由 Momotaba 于 2012-7-6 22:01 编辑 ] |
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偶越来越像public servant了? (2005-11-7) Ricky 
发表于 2012-7-3 22:25
，然后“你懂的”
