急问：退税公里数问题

鱼

正在做上年度退税，请教各位税务达人一个问题。因为工作需要，我有时候要开自己的车出去见客户。因为不是很频繁， 所以没有car allowance, 但公司给claim back公里数，62 cents per km。我所报的公里数就出现在我的group certificate上算做Mileage allowance。请问在这种情况下，我还能再claim 5000公里的work related car expense么？如果能，怎么计算？

leo727

可以，当然基本原则还是根据事实跑了多少公里就claim多少公里，不过假设雇主能证明你大概每年跑5000公里的话，也可以claim 5000
我觉得你最保险的还是根据Mileage allowance除以62c=公里数，用这公里数比较保险

鱼

谢谢这么快就回复我！我个人比较tax白痴，再多问一句，是不是说，如果公司能证明我每年大概跑5000公里，那么我能从tax return中claim的公里数就是： 5000公里 － （Mileage allowance除以62c=公里数）？

不好意思

Artcore

Mileage allowance除以62c=公里数, yes!

leo727

原帖由 鱼 于 2008-9-28 19:53 发表
谢谢这么快就回复我！我个人比较tax白痴，再多问一句，是不是说，如果公司能证明我每年大概跑5000公里，那么我能从tax return中claim的公里数就是： 5000公里 － （Mileage allowance除以62c=公里数）？

不好意思 ...

法律上是错的，事实上是可行的

astina

是师娘吗？以后年度自己做个log book比较方便，讲的清楚

Xavier

原帖由 鱼 于 2008-9-28 19:53 发表
谢谢这么快就回复我！我个人比较tax白痴，再多问一句，是不是说，如果公司能证明我每年大概跑5000公里，那么我能从tax return中claim的公里数就是： 5000公里 － （Mileage allowance除以62c=公里数）？

不好意思 ...

This mileage allowance is assessable income (unless otherwise indicated non assessable on your group certificate) and your car expense is allowable deduction. You need to treat them separately.

The allowance is an estimate done by your company. Your claim in your tax return needs to be based on actual mileage and the engine size of your car. If your actual mileage is more or less than your company's estimate, you claim your actual mileage based on two conditions:

1. you cannot claim more than 5000km even though you drove more than 5000km (if you drove more than 5000km, you can use the other three methods - 1/3 of your actual expenses including depreciation of your car, 12% original cost of your car or logbook method based on business usage.)
2. be able to show how you worked out the business mileage.

To make it simple, here is an example:

Your company estimated you drove 3000km for work related activities in the 07/08 financial year, the person who authorised this payment didn't know the engine size of your car so he set the payment for each km drove 62c, therefore, you will receive $1860 (3000km*62c) at the end of the financial year. Your company then claim this payment as a deduction in its 07/08 tax return, meanwhile your company also recorded this payment as an allowance on your PAYG payment summary.

At the end of the financial year you worked out your actual business mileage was 4500km and the engine size of your car is 2.5 litre (69c per km). When you prepare your 2007/2008 tax return, you report the mileage allowance of $1860 as assessable income and you claim $3105 (4500km*69c) as allowable deduction.

鱼

谢谢大家的帮助