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什么是主动要求回中国家里办公？如果是公司派你出国办公，你就可以抵扣travel expense，机票食宿这些。需要留住各种invoice。如果食宿没有票据的话，可以参考ATO的oversea business trip 的tax ruling。
ATO 对business travel的要求：
“If you stayed away from home for one night or more, you need to keep written evidence of all expenses.
If you were away from home for six or more consecutive nights, you must use a diary or similar document to record the particulars of each business activity before your travel ends, or as soon as possible afterwards. The particulars you must record are:
the nature of the activity
the day and approximate time the business activity began
how long the business activity lasted
the name of the place where you engaged in the business activity.
Attention
Your airline ticket may show how much you paid for your air fare. You must keep records of those expenses for five years.
If your travel is for both business and private purposes, you must exclude the private expenses from your claim. If you operate your business as a company or trust, fringe benefits tax may need to be paid if the travel includes private activities“
如果没有全部的invoice，请参考TD 2013/16 :Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year?
http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD201316/NAT/ATO/00001 |
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