还是个人退税问题, Award transport payments

KKei

背景:
根据ATO 网站, 如果公司付你milage reimbursement, 那在payment summary 里成了allowance. 年底退税时候就是assessable income, 但是根据 29/10/1986 industry award 在无需written evidence 下你又能claim相应的 travel deduction.

问题:
我在网上找了半天, 愣是没找到 1986年的相关industry award, 只找到2010 modern award. 但是根据下面黑体的字,似乎是说任何在1986年后修改的award条款等同于已写在1986年的条款里了. 所以问问坛子里的tax expert 我是否根据 modern award 上 allowance 计算方法来算出上面的 travel deduction 呢? 另外在ETAX里应该放在 D 几里呢?

补充个问题:

如果拿了milage reimbursement (essentially car allowance assuming showed up in PAYG summary), 是否直接用 % kilo 来算work related car expense deduction ?不用管以上的 award transport payments rule ?险恶一下,如果公司给了500刀(公司规矩1公立=1刀), 那我岂不是可以直接claim 5000km work related car expense deductionregardless 你business purpose下行使了多少 ?因为 % kilo 在5k公里下不要written evidence.



以下是复制于ATO网站和链接.

Award transport payments
If you receive an award transport payment from your employer, it is assessable income and must be included on your tax return. You may be able to claim a deduction for work-related transport expenses covered by these payments.
Award transport payments are allowances covering either transport expenses or car expense reimbursements that are paid under an industrial law or award in force on 29 October 1986.
Some changes made to the industrial law or award after that date are treated as if they had been made on that day. Your union or employer can tell you the '29 October 1986' amount.
If you choose to claim no more than the '29 October 1986' amount, you don't need written evidence.
If you want to claim more than the '29 October 1986' amount, you will need written evidence for the whole of your claim for transport expenses.

http://www.ato.gov.au/Individual ... transport-payments/

auditbreak

同问，其实还挺想claim5K公里的^_^

xiaoxiaomt

找个专业会计师做吧

KKei

xiaoxiaomt 发表于 2014-1-17 11:45
找个专业会计师做吧

我就是, 不过不是tax expert.

所以想问问坛子里expert.

yanghao1023

按照公司给的实际数额和award规定的值计算可以claim的金额，在D2 claim，超出award的business 里程数在D1 claim；或者不用award数值claim，直接把所有的business里程数在D1 claim，实际操作时可以比较一下哪种比较合算。

我很少碰到需要用到award计算的情况，可能我客户在相关行业的比较少，一般来说直接在D1正常claim就行了，不用搞这么复杂。我老板常教育我们的一句话：Time is money。

KKei

yanghao1023 发表于 2014-1-17 22:52
按照公司给的实际数额和award规定的值计算可以claim的金额，在D2 claim，超出award的business 里程数在D1 c ...

换句话来说, 完全不要任何written evidence前提下D1 可以用% kilo 直接claim 5k 公里?

yanghao1023

D1 claim肯定是要logbook或diary等evidence的，如果在d2 claim award允许范围内的费用不要evidence.根据我目前公司的规定，所有客户claim car exp,都要evidence和employer letter,拿到allowance的那些审查要求会低一些

KKei

yanghao1023 发表于 2014-1-19 20:12
D1 claim肯定是要logbook或diary等evidence的，如果在d2 claim award允许范围内的费用不要evidence.根据我 ...

但是我看下etax和ato website. D1在%kilo 下first 5千公里下不要written evidence except you may be required to show how you worked out your business kilo阿. 和你说的有点不一样.

aaron2050

KKei 发表于 2014-1-20 08:23
但是我看下etax和ato website. D1在%kilo 下first 5千公里下不要written evidence except you may be req ...

虽然不要written evidence， 但是ATO有可能会问你你那5000公里是怎么算出来的，也可能会打电话问你employer确定你是不是有这么多开车的duty呀。毕竟你是员工，想查你的话还是很方便的。如果你自己做生意claim5000公里，那就不好查了

yanghao1023

5000km以下如果用cents/km 是不用 evidence,但建议你要claim的话最好有car allowance和employer letter，自己想好合理的解释, claim的数额和income也要成比例，如果就三万多的收入claim 5000km 显然是不合理的