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本帖最后由 nali 于 2013-7-3 23:21 编辑
又到了报税的时候了，所以要了解一下有哪些工作有关的项目可以报税。 我就不一一翻译了，既然都是IT专业人员，这些英语应该是没问题的，我只重点指出几点，我不是学财务的， 我只是从IT 从业人员的角度去理解。 如果理解有误，请指出。
Information technology professionals - deductions you may be able to claim
This summary outlines some of the deductions you can and cannot claim as an information technology professional.
Car expenses （车费支出）
Warning:
This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
End of attentionYour home to work travel is not deductible, even if:
开车上班，以及所有下面的情况，都不可以抵扣：
you do small tasks while travelling to and from work, such as collecting mail （你需要在上下班的路上，顺便替公司做些小事，比如替公司取个邮件什么的）
you travel outside normal employment hours （你需要在非上班时间开车，我的理解是，比如你接到on-call 电话后，需要赶到公司或者客户那里处理紧急事务， 你需要周末去公司加班，等等）
you are required to be on call （你需要接听 on-call 电话，但这点和出车有何关系呢？）
you live a long distance from your work place, or there is no public transport available. （你家离公司非常远， 你家或者公司所在地没有公共交通可以到达）
Travel expenses 差旅费，这个我就不解释了，只要和出差有关的都可以抵扣。
Travel expenses relating to the attendance at conferences, seminars and other work-related events are deductible to the extent that they relate to income-producing activities. You will need to apportion your travel expenses where both work-related and private activities are undertaken. Travel costs to and from the location of the work-related event will only be deductible where the primary purpose of the travel was to attend the event.
Accommodation, food and other incidental costs must be apportioned between work-related and private activities taking into account the types of activities that were undertaken on the day they were incurred.
Decline in value
You can claim a deduction for the cost of purchasing tools or equipment (if $300 or less) which you use for your work. If they cost more than $300, you must depreciate the assets via the decline in value process. The publication Guide to depreciating assets has more information.
（也就是说，所购买的工具或者设备，300刀以下的可以一次性抵扣，300以上的需要分几年折旧）
As a general rule, desktop computers are depreciated over a period of four years, and laptops can be depreciated over three years. You must apportion the amount of your claim where the equipment has been used in part for private purposes or was not available for use during all of the income year.
通常来说，台式机分4年折旧， 笔记本分3年折旧。 同时要扣除私人使用的百分比。 比如你认为50% 用于私人，50%用于公司，笔记本价值1500刀，去年7月1日买的，那么本年度你只可以抵扣 250刀 （1500 * 0.5 / 3 * 365/365).
Home office expenses （这个部分适合 有ABN的，在家办公的，家作为公司注册地之类的）
You can only claim occupancy expenses (such as interest on mortgage or rent paid) where your home office is considered to be a place of business. Where an employer has an office in the city or town where you reside, your home office will not be a place of business, even if your work requires you to work outside normal business hours. Refer to Taxation Ruling TR 93/30 - Deductions for home office expenses for more information.
You can claim the additional running expenses for your home office by apportioning the actual costs incurred or using a fixed rate of 34 cents per hour. You need to keep a record of the time spent in your home office on employment activities. This record must cover a representative period and a reasonable time (generally four weeks).
Other work-related expenses （其他工作相关的抵扣项目）
You must apportion expenses, such as mobile phone calls, home phone calls and internet usage between business and private use. If you don't have an itemised account from your phone company, your personal records (such as diary entries), which cover a representative four-week period, are acceptable in establishing a pattern of use for the entire year.
要点就是，只要和工作相关的，都可以报，但是要剔除私人使用的百分比，比如手机， 你可以按照使用的情况报50%, 70%, 甚至１００％， 具体情况，自己把握。
Union and professional association fees （工会会费，或者ＡＣＳ之类的专业协会年费之类的）
Union and professional association membership fees are deductible. However, worker entitlement fund contributions (for example, welfare fund contributions), and similar charges, are generally not deductible.
Entertainment expenses 娱乐费用通常不可以抵扣。
Entertainment expenses are generally not deductible. This includes the cost of business lunches, and attendance at sporting events, gala or social nights, concerts or other similar types of functions or events. This is the case even if business matters are discussed at the occasion.
Self-education expenses 个人进修开支
You generally cannot claim a deduction for self-education expenses if the study is to enable you to get employment, to obtain new employment, to open up a new income-earning activity, or related to industry placement employment (that is, employment performed as an incident of study).
我的理解是自我教育，只能和现在的工作有关，否则不可以抵税。但是我记得以前是可以的，不知道这个是否是新规定。
You need to ensure that there is sufficient connection between these expenses and your work activities at the time the expenses were incurred.
More information
Although there is no specific taxation ruling for information technology (IT) industry employees, the principles in Taxation Ruling TR 95/9 Income tax: employee lawyers - allowances, reimbursements and work-related deductions are applicable across many professional forms of employment, and are relevant to IT industry employees.
More information
For information on the records you need to keep for your work-related expenses, read Keeping your tax records.
The following documents contain more information about particular types of work-related expenses:
Work-related car expensesWork-related travel expensesWork-related clothing, laundry and dry-cleaning expensesWork-related self-education expensesWork-related expenses - decline in valueWork-related expenses - publicationsOther work-related expenses.
If you are uncertain about how this information applies to your personal situation, phone us on 13 28 61.
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衣衣搭配系列1 (2005-5-22) 短腿小鳄鱼 
发表于 2013-6-30 11:26
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