关于car parking FBT，请教各位

毛绒熊熊

请问各位的公司有交car parking FBT的吗？
我不太确定是什么样的car parking spot才attract FBT? ATO 网上有句话说停车位 must be provided in respect to his/her employment. 是不是说停车位要明确指定给某个人才有FBT? 我们公司是租办公室，然后landlord就自动grant一些停车位，平时谁来得早谁停，这个要会要交FBT吗？

Thanks！

joanch

车停在公司无关FBT

毛绒熊熊

joanch 发表于 2014-4-2 22:15
车停在公司无关FBT

真的吗？可是这个税就是针对停在公司的车呢。如果你是on  travel 那肯定没有fbt 了

gu12345678

只有CBD的停车位才可能产生FBT，你的salary package里有停车的FBT这项吗？

Gladwin

要交fbt，你们公司location方圆一公里里面有没有商业停车场，在过去一年里面最便宜多少，只有有一家超过8块多多少，就要交fbt！

天天天蓝123

公司花钱租车位，这费用入了公司的帐，然后员工享受到这个BENEFIT, 是这意思吗？

或者公司直接给员工ALLOWANCE， 车位费不入公司帐，那也没FBT

天天天蓝123

Gladwin 发表于 2014-4-3 13:08
要交fbt，你们公司location方圆一公里里面有没有商业停车场，在过去一年里面最便宜多少，只有有一家超过8块 ...

指的是STAFF ONLY的停车位吧

那我公司有很多停车位，没写STAFF ONLY, 谁都可以停
员工有时也停了
这又查不出来

节操

这个不交，公司专为你买的停车位你才需要交。

Gladwin

16.1 What is a car parking fringe benefit?
Very broadly, a car parking fringe benefit may arise for each day on which you (the employer) provide a car parking space for the use of an employee.
Specifically, a car parking fringe benefit arises during a fringe benefits tax (FBT) year only if all of the following conditions are satisfied:
a car is parked at premises that are owned or leased by, or otherwise under the control of, the provider (usually you as the employer)
within a one-kilometre radius of the premises on which the car is parked, there is a commercial parking station that charges a fee for all-day parking, which is more than the car parking threshold
the car is parked for a total of more than four hours between 7.00am and 7.00pm on the day
the car is owned by, leased to, or otherwise under the control of, an employee, or is provided by you
the parking is provided in respect of the employee's employment
the car is parked at or near the employee's primary place of employment on that day
the car is used by the employee to travel between home and work (or work and home) at least once on that day
the commercial parking station referred to above must also, on the first business day of the FBT year, charge a representative fee for all-day parking that is more than the car parking threshold.

Gladwin

天天天蓝123 发表于 2014-4-3 13:21
指的是STAFF ONLY的停车位吧

那我公司有很多停车位，没写STAFF ONLY, 谁都可以停

如果要exempt from CPFB，有三个条件第一个就是车不是停在商用停车场，第二个就是你公司不是public公司，第三个条件是你公司的一年的营业额没超过10m或者是SBE并且group的turnover低于2m

天天天蓝123

我就让员工停了，谁会知道啊

simonwang

Gladwin has the closest answer.

The key condition is if there is a commercial car park available for all-day parking within a one-kilometre radius and the all day charge is more than $8.03. So it could be anywhere, not just CBD.

There are other conditions such as the car is parked for a total of more than four hours between 7.00am and 7.00pm on the day, as posted by Gladwin.

In addition to the small business exemption mentioned by Gladwin, the following employers don't have FBT for car park fringe benefits:
a scientific institution (other than an institution run for the purposes of profit or gain to its
shareholders or members)
a religious institution
a charitable institution
a public educational institution
a government body, but only in relation to an employee who is employed exclusively in, or in
connection with, a public educational institution.

simonwang

天天天蓝123 发表于 2014-4-3 14:52
我就让员工停了，谁会知道啊

Don't underestimate ATO. They can do data matching to find out the rental agreements that include free or paid car park, which is not too difficult as the employer may have expenses under car park or the landlord will have titles as car park. Then ATO simply sends you a letter to ask for info.

simonwang

To LZ, yes, most likely that is subject to FBT

天天天蓝123

simonwang 发表于 2014-4-17 14:19
Don't underestimate ATO. They can do data matching to find out the rental agreements that include  ...

CAR PARK EXPENSE是给客人用的，员工停了谁知道

这样可以逃掉了吧？

simonwang

天天天蓝123 发表于 2014-4-18 11:31
CAR PARK EXPENSE是给客人用的，员工停了谁知道

这样可以逃掉了吧？

You can certainly try. Are you sure your employees are as smart as you or they will keep their mouth shut? Can you justify how many clients visits you have so you have to keep the car park vacant all the time.

Anyway, it's your tax affair and your choice. There is no perfect world.

teddymu

如果公司附近既有免费的街边停车位（有全天也有2小时的）也有商业停车场呢？公司的楼是自己的，然后有一些露天停车位，也是没有指定谁可以停，这样的情况也要交FBT吗？还有公司是private company

simonwang

teddymu 发表于 2014-4-21 09:26
如果公司附近既有免费的街边停车位（有全天也有2小时的）也有商业停车场呢？公司的楼是自己的，然后有一些 ...

As long as there is one commercial car park charging more than the threshold, the FBT applies. Basically the law says the employer is providing a benefit over certain figure then it is fringe benefit.

亚雷特

学习了。公司办公司lease agreement自带停车位没接触过现实的car park FBT的问题。

Platinum_ADL

过来学习一下

峨嵋高手

借贴问一下:
我们公司的停车位收我们钱,不过比旁边的商业停车场便宜很多.公司停位都是分配给个人的,费用从每个月的工资(税后)扣除.这个支出报税的时候可以按working expenses扣税吗?

kckc_g

停车好像不能扣税的

gstfree

simonwang 发表于 2014-4-22 17:13
As long as there is one commercial car park charging more than the threshold, the FBT applies. Bas ...

Correct in principal.
楼主信息不完全，不能确定是否有fbt liability。
楼主停车场在哪里？周围一公里内有没有commercial car park?2013年4月1号daily rate多少?员工的车都停一整天吗？车是公司的车，还是私人的车，还是novated lease？

如果你公司turnover每年小于10m 或者是SBE，可以exempt from FBT per S.58GA.（请咨询你的会计师，我没用过这个exemption）

你会计师会告诉你准确答案的。

simonwang

gstfree 发表于 2014-4-25 14:16
Correct in principal.
楼主信息不完全，不能确定是否有fbt liability。
楼主停车场在哪里？周围一公里内 ...

So you expect others to quote all they said previously whenever they reply a new post? Most are in the previous posts, 1km, all day parking, small business exemption etc are all mentioned.

Daily rate as of 1/4/2013 is also insufficient, you need the rate on 01/04/2014 if using average cost method. Doesn't matter "车是公司的车，还是私人的车，还是novated lease？" The employer can provide car parking fringe benefits to all these cars.