PR退税问题及探讨

melbegg

第一年做退税，除了工作和利息收入也没其他的了。自己E-TAX时还是发现尽管收入结构比较简单，但是有不少tricky的项目有疑问。一个一个研究请教高手帮忙：

1.D7 Deductions - Interest and Dividends中有关于Account Keeping Fee的减免，帮助文档中的相关描述"Some financial institutions charge account keeping fees. You can claim for these fees where the account was held for investment purposes. - For example, a cash management account"

这是否意味，银行帐号（如commwealth的Streamline）每月产生的account fee都可以claim？谢谢高手回答，大家的疑问也可以放在一起探讨。

wyatt

我是claim了,也不知道有没有问题..

melbegg

另外，关于D1 work related car expense中有对汽车的拥有归属有如下说明：
You cannot claim at this item any expenses relating to a car owned or leased by someone else, including your employer or another member of your family. However, we consider you to be the owner or lessee of a car and eligible to claim expenses where a family or private arrangement made you the owner or lessee even though you were not the registered owner. For example, we would allow you to claim for a family car that was given to you as a birthday present and which, although it was not registered in your name, you used as your own and for which you pay all expenses.

(c) Australian Taxation Office 2007

也就是说，即使这辆车不是注册在你名下的（比如是在家人名下注册的）但实际支出开支是你在养这辆车的，也可被认定为you owned this car。
这样理解没错吧？

休

前题是利息减去费用大于0

原帖由 melbegg 于 2007-8-12 12:00 发表
第一年做退税，除了工作和利息收入也没其他的了。自己E-TAX时还是发现尽管收入结构比较简单，但是有不少tricky的项目有疑问。一个一个研究请教高手帮忙：

1.D7 Deductions - Interest and Dividends中有关于Ac ...

休

原帖由 melbegg 于 2007-8-12 13:38 发表
另外，关于D1 work related car expense中有对汽车的拥有归属有如下说明：
You cannot claim at this item any expenses relating to a car owned or leased by someone else, including your employer or anoth ...

没错

melbegg

谢谢高手指点！

另外还有一个问题，

在D5 other work related expenses中的折旧问题：对于Decline in Value work sheet的Depreciation rate & method的这两个计算方法不是很理解，什么是prime cost法？而什么又是diminishing value法？

melbegg

同在D5的Decline in Value Work Sheet中的Caculation区域，需要填写的是Opening written down value 和Opening adjustable value (mandatory)。
对于前者，帮助文档的相关说明如下：
Opening written down value(mandatory)
The opening written down value is the Cost less adjustments less decline in value deductions allowed in previous years. If you used e-tax last year and had no second element costs this year, it will be the closing written down value from last year.
If this asset was acquired during the year, the Opening written down value will be set to the Cost less adjustments.
实际情况是，Laptop购于06年1月（中国购买，有发票）而这是我第一次做退税因此没有"if you used e-tax last year"这一说法；于是遵照"The opening written down value is the Cost less adjustments less decline in value deductions allowed in previous years“计算，但"decline in value deductions allowed in previous years"如何得出呢？

对于后者Opening adjustable value 的帮助文档说明如下：
Opening adjustable value(mandatory)
The adjustable value of a depreciating asset at any time is its cost (first and second elements) less adjustments (if applicable) reduced by the decline in value up to that time.
The opening adjustable value of an asset for an income year is the same as its adjustable value at the end of the previous income year unless there have been second elements costs during the year.
对于这段说明……完全没能理解……比如，为什么要存在一个opening adjust value?它的意义是什么？什么又是first and second elements？adjustments (if applicable) reduced by the decline in value up to that time中的adjustments和that time又指什么？

melbegg

在帮助文档中逐渐找到了答案，供有同样疑惑的朋友参考：
You choose the method of calculating decline in value in the first year you are allowed a deduction for decline in value of the asset. Once you have chosen a method you cannot change to the other method for that item.
*The diminishing value method assumes the decline in value each year is a constant proportion of the remaining value and produces a progressively smaller decline over time.
*The prime cost method assumes that the value of a depreciating asset decreases uniformly over its effective life.

(c) Australian Taxation Office 2007

Bigman

这个我记得是是那种投资管理的帐号才能算，普通的储蓄帐户不算的

VIP

原帖由 休 于 2007-8-12 13:41 发表
前题是利息减去费用大于0

这个不太明白.如果可以claim,说明存款也可以看做投资.如果花费比收益多(比如利率很低,月费较高的帐户),为什么不可以象其他投资那样负扣税呢?请大师解答一下,谢谢.

休

原帖由 VIP 于 2007-8-13 14:42 发表


这个不太明白.如果可以claim,说明存款也可以看做投资.如果花费比收益多(比如利率很低,月费较高的帐户),为什么不可以象其他投资那样负扣税呢?请大师解答一下,谢谢.

当投资收益是负数,只能填0,不足部份留作来年正数时扣减.

VIP

谢谢大师.所以存款税务是和股票一样的,可以扣,但是要等来年有收益了才行.