Temporary full expensing是business才能报吗？abn的psi可以报吗？

linzexu

如题，有朋友说abn的psi，没有雇员，也可以申报Temporary full expensing，这个不是business才可以的吗？有大神科普一下吗？

linzexu

继续等大神来回答，有加分

marylikecats

可以

linzexu

marylikecats 发表于 2022-5-4 20:23
可以

愿闻其详

JohnnySu

business才适用。工资收入相关的抵扣不适用。

linzexu

Business我知道是可以报，现在说的是abn下没有雇员的个人psi收入可不可以报？

joewrn

如果您的收入是PSI, you cannot claim the following deductions against your PSI:

- rent, mortgage interest, rates or land tax for your home (or your associate's home)
- payments to your spouse, or other associate, for support work such as secretarial duties
- expenses that you would generally not be able to deduct as an employee.

您提到的Temporary full expensing，我猜应该是买车的费用。根据上面的第三条，PSI的收入抵扣和员工的收入抵扣类似。作为工资收入work related expenses是不能Temporary full expensing的，所以PSI收入对应的支出是不能Temporary full expensing。

dingyipu

joewrn 发表于 2022-5-29 20:53
如果您的收入是PSI, you cannot claim the following deductions against your PSI:

- rent, mortgage int ...

我也觉得PSI的话不可以，但请咨询专业人士。