留学生会计打工挣的收入，学费可以作为相关工作费用进行抵扣么？

aicjt

我找了一个会计相关的工作，不过我还是海外留学生，想问一下我在这边交得学费可不可以作为我会计收入所得的抵扣项目？

谢谢！

forevermary

税务第一课
TAX RESIDENT
所以能抵扣。但是记得你如果打PART TIME。学费也要相应的PRO RATA。

kawara

如果你的学习确实是工作需要的，可以。反之不行。

比如说你做book keeping或者data entry，学费就不能抵。

楼上说的pro rata 一说我还是第一次听说

休

先交学费,后找到工作,不能.

kawara

学生估计也不会认真查你，收入也不高，要我就抵了

shuangchao

原帖由 aicjt 于 2011-2-1 21:51 发表
我找了一个会计相关的工作，不过我还是海外留学生，想问一下我在这边交得学费可不可以作为我会计收入所得的抵扣项目？

谢谢！

the first question would be, when did you pay for the course fee, before you found the job or after?
secondly, with 20 work hours limit, chances are you don't get to deduct any fees stay below the taxable threshold (15k).

forevermary

原帖由 kawara 于 2011-2-1 22:02 发表
如果你的学习确实是工作需要的，可以。反之不行。

比如说你做book keeping或者data entry，学费就不能抵。

楼上说的pro rata 一说我还是第一次听说

我FRIM里的高级会计师就这么干
虽然我不以为然
她说如果打PART TIME 比如1周2-3天把2-3万的学费都上去了容易被ATO查，还说我不MAKE SENSE.怎么能打PART TIME然后DEDCUT这么高的学费。
另外为什么做BOOK KEEPING会计学习费就不能抵啊。BOOK KEEPING也是会计的一种啊

xinxin119

If you pay tuition fees first, that is the study to gain employment which is not deductible. If you are employed before taking the course, and the course either improve your work related skills and pay rise or a possibility to improve your work related skills and pay rise, then the course fee will be deductible.

For example: 1. you paid course fees first and find a job later , in this case. you cannot claim as deduction.
2. If you find a job first and then take a master course. Then, yes , it will be deductible.

No such thing as pro rata study fees. Bookkeeping or data entry job can also claim tax deduction as long as it satisfy my second example & related to accounting job.

A very easy common sense. If you can claim tax deduction, then, most of local students can claim their study fees which will cause ATO to lose huge amount of revenue

[ 本帖最后由 xinxin119 于 2011-2-1 22:29 编辑 ]

kawara

http://www.ato.gov.au/individual ... ontent/00216828.htm

举了个例子是不能抵扣的

Example

      Louis is a computer science student. His studies are focused on system analysis, software design and programming. Louis also works at the university laboratory installing computers. His course and job are only very generally related. The work only requires a low level of computer knowledge which Louis already had before starting his employment.

      The high-level professional skills Louis acquires from the course are well beyond the skills required for his current employment. Consequently Louis cannot claim a deduction for his course because it:

          o does not maintain or improve his specific knowledge or skills in his current job
          o relates in only a general way to his current employment, and
          o will enable him to get new employment.

dongdou

原帖由 forevermary 于 2011-2-1 22:23 发表


我FRIM里的高级会计师就这么干
虽然我不以为然
她说如果打PART TIME 比如1周2-3天把2-3万的学费都上去了容易被ATO查，还说我不MAKE SENSE.怎么能打PART TIME然后DEDCUT这么高的学费。
另外为什么做BOOK KEEPING会计学习费就不能抵啊。BOOK KEEPING也是会计的一种啊

1.那得看你学的什么和工作性质/职责是什么；
2.当课程会帮助你提高现有工作的能力，才可以扣。 一般的会计本科和master课程所学的知识超出了bookkeeper工作所需要的knowledge/skills，不能抵。要是学个lower level的说不定可以

clzhang

搞不明白，学会计的不学税务吗？为什么很多会计毕业的报税还找别人帮做

dongdou

"2. If you find a job first and then take a master course. Then, yes , it will be deductible.

No such thing as pro rata study fees. Bookkeeping or data entry job can also claim tax deduction as long as it satisfy my second example & related to accounting job."


Did you mean "Master's Degree" by saying "a master course" ? If so the fees are NOT deductible as bookkeeping or data entry jobs don't need the level of knowledge/skills you obtain from doing a Master's degree.

Put it another way, say the course you are doing is on level A and the skill set/knowledge required for performing the duties in your current job is on Level B. If A is higher than B then no deduction can be claimed.

E.g. a casual sales person who's studying Bachelor of Marketing - tuition fees are not deductible

[ 本帖最后由 dongdou 于 2011-2-1 22:54 编辑 ]

xinxin119

the course maintained or improved a skill or specific knowledge required for your then current work activities
you could show that the course was leading to, or was likely to lead to, increased income from your then current work activities.

Taking master course doesn't mean you can get the master degree. However, you have PAID the course fees...

The study can enable you to get promotion for a higher position and higher salary, of course it is deductible. ATO aims to use tax tool to encourage people to undertake more skilled training. They normally will not deny the scenario as in our example, unless what you did have been outside the reasonable scope too far away.

[ 本帖最后由 xinxin119 于 2011-2-1 23:09 编辑 ]

dongdou

原帖由 xinxin119 于 2011-2-1 22:57 发表
a possibility to improve your work related skills and pay rise, then the course fee will be deductible

I recon the nexus is too remote as the postgraduate course needs to have a clear connection to the taxpayer's current income earning activities per ATO ID 2002/463.

I guess we'll probably try to demonstrate the "clear connection" in practice for client jobs but I personally don't think it's deductible.

[ 本帖最后由 dongdou 于 2011-2-1 23:08 编辑 ]

xinxin119

the course maintained or improved a skill or specific knowledge required for your then current work activities
you could show that the course was leading to, or was likely to lead to, increased income from your then current work activities.

Taking master course doesn't mean you can get the master degree. However, you have PAID the course fees...

The study can enable you to get promotion for a higher position and higher salary, of course it is deductible. ATO aims to use tax tool to encourage people to undertake more skilled training. They normally will not deny the scenario as in our example, unless what you did have been outside the reasonable scope too far away.

xinxin119

By the way, the ruling you are talking about is the repayments of education loan scheme... it is quite different from out of pocket payment made by student ..

forevermary

我就想问一句。楼上的TX们。你们公司给人报税如果真有这样的情况发生。你就不给你们客户报了？客户完全可以说大学在找到工作以后修的几门是为了工作需要修的。大学都是一门一门付的钱啊。
另那位说15K 以下根本不用报的前辈。我就是请教下。
碰巧我遇到过一个特别相近的CASE
每周20小时。年薪2万六。IT MASTER 在读。一年学费2万8。原本是读物流的。国内读的是IT。但是后来在这里找到IT的PART TIME以后还是觉得IT比较好于是又转了IT的MASTER。所以关联肯定是有的。
然后不PRO RATA全报。可以CREATE LOSS然后CARRY FORWARD么？
我之所以会说要PRO RATA。因为在这个CASE里我请教了一个M.Tax, B.Tax, CPA, Tax agent, 8年税务经验的FRIM里的前辈（我刚出道都是她带的。所以还挺相信她的~）。
她最后PRO RATA了。就用学费的DEDCUTION把Taxable income 降低到BELOW 15K。没有全报。
照楼上的同学们的意思。在这个CASE里这位同学完全可以CREATE LOSS然后CARRY FORWARD到下一年去？

[ 本帖最后由 forevermary 于 2011-2-1 23:29 编辑 ]

dongdou

原帖由 xinxin119 于 2011-2-1 23:21 发表
By the way, the ruling you are talking about is the repayments of education loan scheme... it is quite different from out of pocket payment made by student ..

We are talking about tuition fees - its character doesn't change - no matter how you pay for it (out of pocket or financed)

dongdou

原帖由 xinxin119 于 2011-2-1 23:10 发表
the course maintained or improved a skill or specific knowledge required for your then current work activities
you could show that the course was leading to, or was likely to lead to, increased income ...

I see where you come from. My opinion is that the costs are incurred at a point too soon, i.e. too remote.

xinxin119

you may not carry forward ~~ hehe ~~~

ATO got bench mark by comparing income & deductions. If you claim large amount of  deductions, you may be trigger an automatic tax audit, of course no one likes this. Too be safe, if the income has already been under 15k, of course, any more claim will not have tax consequence. So, do not be bothered ~~ A tax loss caused by study fees will trigger tax audit highly likely ..ATO may question you how can you survive

[ 本帖最后由 xinxin119 于 2011-2-2 00:00 编辑 ]

dongdou

原帖由 forevermary 于 2011-2-1 23:23 发表
我就想问一句。楼上的TX们。你们公司给人报税如果真有这样的情况发生。你就不给你们客户报了？客户完全可以说大学在找到工作以后修的几门是为了工作需要修的。大学都是一门一门付的钱啊。
另那位说15K 以下根本不用报 ...

我说说我的个人观点
首先个人税没有carry forward loss。
另外一点，工作中么，有许多原则上不能放或者可以争论的东西大家见仁见智很多会报滴。

dongdou

Too late now. Bed time now. TBC.

xinxin119

hahaha~~~ have a nice fat sleep~~:)

forevermary

原帖由 dongdou 于 2011-2-1 23:34 发表


我说说我的个人观点
首先个人税没有carry forward loss。
另外一点，工作中么，有许多原则上不能放或者可以争论的东西大家见仁见智很多会报滴。

个人税有
L1 Loss carry forward from prior year...可以抵INCOME.
http://www.ato.gov.au/corporate/ ... m&page=6&H6
Individuals, both those in business (sole traders and partners) and those not in business, can generally carry forward a tax loss indefinitely, but must utilise a tax loss at the first opportunity.

That is, if your income in the current income year exceeds your current year’s deductions, you must offset any losses you have carried forward from previous years against your current year’s income. You cannot choose to hold onto losses to offset them against future income if they can be offset against the current year’s income.

[ 本帖最后由 forevermary 于 2011-2-1 23:43 编辑 ]

xinxin119

Of course it has huge difference ..

"Reasons for Decision

Subsection 8-1(1) of the ITAA 1997 allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable. However, paragraph 8-1(2)(d) specifically prevents you from claiming a loss or outgoing where a provision of the ITAA 1997 prevents you from deducting it.

Section 26-20 denies deductions for certain HECS and student assistance payments. "  from ruling

[ 本帖最后由 xinxin119 于 2011-2-1 23:52 编辑 ]

dongdou

原帖由 forevermary 于 2011-2-1 23:38 发表



个人税有
L1 Loss carry forward from prior year...可以抵INCOME.
http://www.ato.gov.au/corporate/ ... m&page=6&H6
Individuals, both those in business (sole traders and  ...

洗澡回来看见这个。。。我错了。sorry.
完蛋了完蛋了，许久不操练连individual income return里边有business这茬在都完全没记起来。

这个tuition fee 问题明天去问下专门负责做individual tax return的同事。

[ 本帖最后由 dongdou 于 2011-2-2 00:01 编辑 ]

xinxin119

原帖由 dongdou 于 2011-2-1 23:58 发表

洗澡回来看见这个。。。我错了。sorry.
完蛋了完蛋了，许久不操练连individual income return里边有business这茬在都完全没记起来。

这个tuition fee 问题明天去问下专门负责做individual tax return的同事。

hahaha ~~~ good night ~~

dongdou

原帖由 xinxin119 于 2011-2-1 23:38 发表
hahaha~~~ have a nice fat sleep~~:)

Thx...last day of this yr

dongdou

原帖由 xinxin119 于 2011-2-2 00:02 发表



hahaha ~~~ good night ~~

Oooppsss you're still here.

xinxin119

cannot sleep~~hungry~~