|
此文章由 ewanka 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 ewanka 所有!转贴必须注明作者、出处和本声明,并保持内容完整
请教clur:
请看从单位网站上copy过来的内容,有些困惑。
出差私人部分的到底能不能是什么算法。标注的第一句说是不行,看后面标注的第二句好像有说可以。大家帮看看。
2. Other Types of Expense Benefits [NB: This list is not exhaustive]
a) Travel
What is a travel benefit?
A travel benefit arises if an employee is compensated for travel that is not exclusively related to their employment activities with the University.The University does not pay for private travel and accordingly, does not pay FBT on private travel.Any private components of travel must be reimbursed by the individual.
The value of the fringe benefit is calculated as the amount paid /or reimbursed by the University for travel.Less any business use or any employee contributions which reduce the taxable value.
General guidelines
* If the expense would be otherwise deductible under Taxation Law, FBT does not apply.
* If the main purpose of the travel is official University business then the existence of an incidental private non-business purpose will not attract FBT.Examples of an incidental private element would be: the presence of private non-business days during work related business while on travel.Weekend days may be an example of a private non-business day whilst travelling; private non-business days as a consequence of travel arrangements or scheduling.
* FBT is calculated with reference to the expenditure that relates to the private element.These costs will either be separate and discrete from other expenses or will form part of a single outlay (e.g. airfare).If the private element is to be apportioned, from a single outlay, the division will be based on the facts of each instance.
* A travel diary must be completed in respect of all international travel and domestic travel where the staff member is away from home for more than 5 nights and where the travel is not exclusively for official University business. |
|