关于cpa费用报税的问题

ceci

有一个问题想问一下：cpa考试的enrolment fee应该是可以做tax deduction的，因为是和工作相关的学习费用。

但如果公司可以报销这部分费用呢？（现在还不确定可不可以）报销以后，还能报deduction吗？是不是只要有原始的tax invoice就还是可以报呢？

astina

可以

但是公司报销以后就不可以

ceci

是这样的啊？但是ATO怎么知道公司给我报销了呢？

astina

有些公司在GROUP CERTIFICATE上有,如果没有,就取决于个人的诚实了

ceci

还是做个诚实的cpa好了。这是ethics里说的嘛！

不过group certificate是什么东东？

ceci

http://adm.monash.edu/sss/summaries/


Payment Summary (Group Certificate) Information
Payment Summary
Payment Summary Information 2004/2005 Income Year
1. Payment Summary
1.1 Definition
A Payment Summary (previously referred to as Group Certificates) is defined as the employer’s summary of an employee’s Gross Salary/Wages, Allowances, Lump Sum payments (A, B, D and E), Union Fees/tax deductions, and Taxation for the financial year. This document must be presented with an employee’s income tax return.

1.2 Issue
All Payment Summaries are posted to the staff member’s recorded postal address within the first 14 days of July each year.

1.3 Policy
1.3.1 It is the responsibility of the staff member, including staff that are exiting the university, to advise Human Resources of any change of address prior to 1 July each year, to enable Payment Summaries to be mailed to the correct address.

1.3.2 If a staff member fails to advise Human Resources of a change of address and the Payment Summary is returned to the University from Australia Post as undeliverable, not known at address or moved address, it will be held pending advice from the staff member for re-direction until 31 October of the year in which the Payment Summary relates. If no advice has been received about a change of address then the PaymentSummary will be forwarded to the Australian Taxation Office in accordance with its requirements.

1.3.3 An administrative charge of $22 will apply for a replacement copy of a Payment Summary requested after 31 July of the year in which issued.

Payment Summary Information 2004/2005 Income Year
The 2005 Payment Summaries will be posted to the mailing address of staff members and should be received no later than 14 July 2005.
The 2005 Payment Summary is a statement of Gross Salary/Wages, Allowances, Lump Sum payments (A, B, D and E), Union Fees and Tax deductions. Taxation for the 2004/2005 financial year is 1 July 2004 to 30 June 2005.
The 2004 Payment Summary also includes the gross value of any Fringe Benefits that were received in the FBT year, 1 April 2004 to 31 March 2005.
The Fringe Benefit amount is only included if it exceeds $1,000.
The Gross Salary on the Payment Summary includes all payments that are subject to the normal PAYG taxation rates or marginally taxed
components.
The Gross Salary excludes all non-taxable components, Lump Sum payments and some allowances, it is also reduced by salary-packaged deductions such as Superannuation and computer purchases.
The YTD Gross on the Pay Advice is the total Gross including non-taxable allowances, and pre-tax deductions.
The Taxable Gross on the Payment Summary will commonly be lower than the YTD Gross on the final Pay Advice, particularly if the employee has salary packaging.
Lump Sum payments include: leave payouts; taxation free redundancy payments; and back payments that are for periods over 12 months in the past.
Lump Sum A: Is for Annual Leave (redundancy only); Long Service Leave (post August 1978 and pre 1993 or post August 1978 and redundancy); and Leave Loading (redundancy only) payouts.
Lump Sum B: Is for Long Service Leave payouts (pre August 1978).
Lump Sum D: Is for the taxation free portion of a redundancy payout.
Lump Sum E: Is for lump sum payments in arrears that were equal to or greater than $400 which accrued more than 12 months prior to the date of payment.
Tax deductible items that are deducted through the payroll also appear on the Payment Summary.
This figure includes Union Fees. This years Payment Summary can only display one combined figure where a staff member has more than one deductible item.
Allowances that are paid to compensate staff for possible work related expenses appear separately on the Payment Summary.
Allowances such as Living Away from Home allowance and Clothing allowance are shown separately. Employees can submit records proving that they spent the allowance in respect of their work and avoid paying tax on the amount.
The date of payment is the factor that determines whether a payment is included in this year's Payment Summary or not.
Any payments made on or after the 1 July 2005 will appear on next years Payment Summary (2006) even if the payments relate to a period prior to 1 July 2005. Advanced payments for leave that were paid prior to 1 July 2005 but included payment for periods after this date, will be included in the 2005 Payment Summary.
Staff who received a severance or a redundancy payment will receive an Eligible Termination Payment (ETP) Payment Summary in addition to their normal Payment Summary.
The ETP Payment Summary includes all Lump Sum C payments as well as the taxation in respect of those payments. The ETP certificate also has information relating to the length of service and age of the employee, because both these factors are used to determine the taxation rate.
For more further information visit eServices or call Human Resources on ext 56039.

ceci

嘻嘻，学到新东西了。