gift deduction 的问题

cathy~~~~~

1. 如果说我是一个self-employed person. 想感谢我的客人打算送他们些礼物，比如酒啊，电影票什么的
我可不可以的DEDUCT 这些？
我看过ATO 的网站说有些不算礼物的例子包括：

    purchases of raffle or art union tickets
    purchases of items such as chocolates and pens
    the cost of attending fundraising dinners, even if the cost exceeds the value of the dinner
    membership fees
    payments to school building funds as an alternative to an increase in school fees
    payments where the person has an understanding with the recipient that the payments will be used to provide a benefit for    the 'donor'.

我不明白为什么： purchases of raffle or art union tickets不能算。
2 感觉我自己有点混乱：公司和个人GIFT DEDUCTION

请高人指点

hohoho

same question

simonwang

You looked at wrong section of ATO website, the contents you have is about  gifts to a charity that may be allowed for tax deduction.

cathy~~~~~

simonwang 发表于 2014-12-10 12:27
You looked at wrong section of ATO website, the contents you have is about  gifts to a charity that  ...

我是因为看了CPA 的书，才去ATO 查的，是不是我自己把自己搞晕了

ellepopo

因为你买的是RAFLE TICKET, 就像是彩票，你有机会赢，这并不是单纯的DONATE, 所谓DONATE是没有东西交换的

dorophyk

首先你要先搞清楚你准备按individual deduct还是按business deduct

cathy~~~~~

ellepopo 发表于 2014-12-10 13:57
因为你买的是RAFLE TICKET, 就像是彩票，你有机会赢，这并不是单纯的DONATE, 所谓DONATE是没有东西交换的 ...

不太明白这个art union ticket 是怎么回事

marilyn_ma

dorophyk 发表于 2014-12-10 14:17
首先你要先搞清楚你准备按individual deduct还是按business deduct

individual deduct的话school funding也不能算吗

MWJ

business的deduction和个人还是不同的
一楼贴出来的是针对个人，哪些捐赠和礼品不能抵税

对于business,  我的理解是只要能justify礼品是for business,  再要有购买发票等，那就是可以抵税的
advertising and sponsorship expenses

business的标准应该也适用sole trader

dorophyk

理论上如果你可以证明个人carry on a business，那你这个gift可以argue说deduct
如果是个人的话，机会不大，因为个人deduct的要求很高

所以楼上的说法应该是对的

dorophyk

s8-1 (b)  it is necessarily incurred in carrying on a * business for the purpose of gaining or producing your assessable income.

dorophyk

marilyn_ma 发表于 2014-12-10 15:07
individual deduct的话school funding也不能算吗

你这个school funding与你generate你的income有关吗？有关的话才可以deduct，但是要求很严格

marilyn_ma

dorophyk 发表于 2014-12-10 15:33
你这个school funding与你generate你的income有关吗？有关的话才可以deduct，但是要求很严格 ...

无关，只是学费里的一样。每学期都在账单上，还写着tax deductable。

simonwang

marilyn_ma 发表于 2014-12-10 15:49
无关，只是学费里的一样。每学期都在账单上，还写着tax deductable。

Your question is different to what LZ posted. He wants to use gifts to claim tax deduction, the recipients of the gifts in his question are not necessary charities. But the ATO website he found is only related to claim tax deduction when making donation/gifts to charities/DGR.

Your case is tax deductible gift to school building fund. Normally, the schools (particularly the primary and secondary schools) are not DGR, but they may set up a building fund with DGR status to receive donations.

jeff_lawsons

As long as the gift you give to the client is given for relationship building with the expectation that the client will bestow your business with more work (that is, there is a link between the gift and revenue generation), then the gift is tax deductible.

However if you take them out to a nice restaurant, to a show, or any other form of entertainment, then you can’t claim it as a deductible business expense and you can’t claim the GST credits either.  

simonwang

jeff_lawsons 发表于 2014-12-12 15:46
As long as the gift you give to the client is given for relationship building with the expectation t ...

Not 100% correct, whilst the employer is using 50/50% method for meal entertainment and entertainment facility leasing, half of the cost to the client is FBT payable, income tax deductible and GST refundable.

JohnnySu

有的School Building Fund是Deductible Recipient. 所以捐款可以报Donation抵税。这个跟Business deduction是两回事。。