Novated lease报税时T1一栏Deduction的问题

新生活主张

背景：今天最后一天报税，急问个问题，我的车子是novated lease，每月租金和running cost从我税前工资里扣（租车公司给我办了两张油卡），从而减少了我的taxable income。

我的问题是：报税里的T1工作相关的车辆费用能不能报减免？

LENNY_DONG

是D1

不能

新生活主张

对了，是Ｄ１，谢谢STS-TAX, 可是问题我没有从公司拿allowance啊？我查了一下税局的网站：

Tax Office response
Broadly, both agenda items 6.6 and 6.7 concern the issue of whether an employee who has been provided with the use of a car under a novated lease arrangement is able to claim an income tax deduction where they use the car for work related purposes and receive an allowance that has been calculated on a cents per kilometre basis.
The Tax Office noted that in both agenda items, following the analysis put forward in each, the same conclusion was reached. That is, in a salary sacrifice arrangement involving a novated lease agreement, where an employee has been paid an allowance where business travel has been undertaken in the employer provided car, no expenditure has been 'incurred' by the employee. Accordingly the employee would not be entitled to a deduction in their income tax return. The Tax Office agreed with the general analysis put forward in the two agenda items and the conclusions reached.

求解！

新生活主张

没人回答啊？

simonwang

It is employer provided vehicle indeed, not yours, so no deduction. Otehrwise double dipping.

kevin_m

你的TAXABLE INCOME 已经因为LEASE 减少了

所以没的扣了

这个车是在公司名下的  属于salary sacrifice

新生活主张

我打电话问了，这个车是在我名下的，不是公司名下的。如何做？

LENNY_DONG

没怎么做，不能报了，已经享受过避税

simonwang

新生活主张 发表于 2012-10-31 16:42
我打电话问了，这个车是在我名下的，不是公司名下的。如何做？

What you said is the legal liability, but the fringe benefits ie the running costs are provided by the employer, not you. Salary packaging is the source of the fund but the provider of the car is still your employer. No deduction can be claimed.

LENNY_DONG

这个帖子应该置顶

JohnnySu

如果自己有out of pocket的费用 还是可以报的 但是包括在package 里的就不可以再报了

xm2w

本来车子的running cost都算税前了 已经帮你省税了