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本帖最后由 simonwang 于 2016-2-19 15:15 编辑
hustshane 发表于 2016-2-19 14:48 
请问您 这个具体是怎么操作 我怎么没有听会计师提过呢 ：overseas employment holiday transport，也就是 ...
"您"不敢当。这个属于employment taxes - fringe benefits tax 的范畴，一般的会计未必知晓。
摘录一点ATO的解释吧：
Overseas employment holiday transport
Legislative reference: section 61A of the FBTAA.
Fringe benefits arising from holiday travel provided in accordance with an award or industry custom to employees posted overseas, receive concessional treatment. The travel must be in connection with leave of more than three days. The concession is a reduction in the taxable value of the fringe benefits. The reduction in taxable value may vary in amount, depending on whether the travel is to the employee's home country or to some other destination.
Benefits eligible for the reduction are those that arise from providing transport and, where appropriate, meals and accommodation in connection with that transport. The concession applies to both Australian employees posted overseas and overseas residents posted to Australia.
Where the travel is not to the home country, the concession is limited to 50% of what is called the 'benchmark travel amount'. The benchmark travel amount is normally the cost of a return economy air fare, determined at the commencement of the employee's holiday.
Where the travel is to the home country, the 50% discount applies to the actual cost of travel, even if the cost exceeds the benchmark travel amount. For example, this would occur when an employee travels to their home country on a first-class flight.
If an employee is provided with more than one overseas holiday trip during an FBT year, the concession is determined by calculating the 50% discount for each trip and using the highest discount as the concession for that year.
These concessions also apply where holiday travel benefits are given to the employee's family, whether or not they live with the employee at the overseas post.
If the holiday travel benefit is in the form of a reimbursement of the employee's expenses, you must obtain documentary evidence of the expenses by the time you are required to lodge your FBT return.
这个不属于personal income deduction，不是可以通过个人年底退税能实现的，只有雇主直接支付，或者报销的形式减少员工的应税收入，从而实现减少个人所得税。 |
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似水流年 - 忆大学舍友 (2008-7-16) hilltop-bear 
楼主:xhw1097
发表于 2016-2-18 18:46
