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本帖最后由 JasonLiu@Au 于 2012-10-14 11:04 编辑
我去年海外出差很多, 公司给的Per Diem只有ATO Rate的一半。我的计划是先把公司发的Per Diem加到Income 部分的第2节 （Allowance，earnings，tips, directors fees etc)， 然后按照ATO允许的上限申报出差费用，放在D2 work-related travel expenses. 根据ATO的文件TD 2011/17 的substantiation exception, 以ATO的Reasonable Travel Expense Amount来申报抵扣是不用提供实际发票的.
问题是, 我下面的情况是否符合substantiation exception的要求吗?
我的情况
公司给的Per Diem是以旅行之前发的一个统一金额，例如$100一天。不是那种出差之后按照实际费用来报销的。 这个Per Diem是低于ATO的Rate, 没有PAYG withoulding , 也不显示在Group Certificate上面。Group Certificate只显示了工资部分,没有包含这个Per Diem.
我的Supporting documents
1：公司的Per Diem申请表和经理Approval证据
2：实际收到Per Diem的收据
3：每次出差前，经理发的travel approval 电子邮件, 里面有每次行程的工作内容和时间安排.
4：旅行社中介发的行程表
我的理由如下：
What is Substantiation exception?
Substantiation exception – Where the amount claimed is no more than the applicable reasonable amount, substantiation of the claim with written evidence is not required.
我的注解：在符合条件的情况下, Travel Expense deduction低于ATO的Reasonable Travel Expense AmountTravel 是不需要发票的
What is travel allowance?
A travel allowance is a payment made to an employee to cover expenses that are:
incurred when your employee travels away from their home in the course of their duties
for accommodation, food, drink or incidental expenses related to the travel.
When a travel allowance is paid there may be a requirement to withhold an amount from the payment. The information in Withholding from allowances outlines the correct withholding treatment of allowances.
我的注解：Allowance 是可以不用withold的, 因此没有PAYG witholding并不代表这个不是Travel Allownance.
What are the differences between allowances and reimbursements?
Allowances are amounts paid to cover anticipated costs or as compensation for conditions of employment, and are paid regardless of whether the employee incurs an expense. Allowances are assessable income to the employee and are generally included as income in their tax return. The employee may be entitled to claim a deduction. Reimbursements made to employees are exact compensation for actual expenses incurred, and the employer may be subject to fringe benefits tax (FBT). If the reimbursement is covered by FBT, the amount is not assessable income to the employee, and the employee cannot claim a deduction.
我的注解：Allowance 是预计的费用,在旅行前发放. 不是旅行后按照实际费用来申报. 在我的情况中Per Diem是和这个要求符合的.
Allowance 低于ATO Rate是可以不用Withhold。
the allowance is paid at the same rate or below the 'reasonable travel allowance' rate, and the allowance is separately accounted for, no withholding is necessary. In addition, the travel allowance does not need to be shown on an employee's payment summary.
If the allowance is paid above the reasonable travel allowance rate (in total), there is a requirement to withhold from the amount over the reasonable allowances amount. The total amount of the allowance should be included on an employee's payment summary in the allowance box with an explanation.
我的注解：Allowance 是可以不用withold的, 因此没有PAYG witholding并不代表是Travel Allowance
Employee给的Travel Allowance和ATO的指导意见是没有直接关系的
It is important to remember that when ‘setting the reasonable amount ... the Commissioner does not determine the amount of allowance an employee should receive or an employer should pay their employees. The amount of an allowance is a matter to be determined between the payer and the payee’.
没有申报Travel Allowance是不可以按照Substantiation exception来申报Travel Expense
TR 2004/6 para 12 states, all allowance must be shown as assessable income, subject to some exceptions.
If your allowance is not separated state on your PAYG payment summary statement, and you actually incurred and eligible for the deduction for the work expenses, you are NOT REQUIRED to disclose this allowance as an income, and you therefore can't claim your work expenses under substantiatoin exception rules
Among those exceptions, one states that a taxpayer is not required to disclose his allowance as an assessable income when it is not shown on his payment summary, as the result he can't claim travel allowance expenses under substantiation exception rule.
网友3IX37注解：当Employer给的Travel Allowance 低于ATO的Reasonabl amount, 是可以不用申报Income, 也就不可以申报Travel Expense. 但是换句话说, In another words, a taxpayer can choose to disclose his allowance received from employer as an assessable income and he then is eligible to apply substantiation exception rules subject the travel allowance expenses is bona fide
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楼主:catchmeifucan
发表于 2012-9-27 16:43
毕竟这样发贴说不了多少内容.
anyways
