请教NOVATED LEASING

cnnworld

请教一个问题，Novated Leasing可以 选择1年leasing，一年后残值为0么？

比如 一个车是30000，我选择一年leasing，每个月大致付2500 澳币，这个应该是税前收入，1年后不用额外费用就能拿到这个车

fringe benefit tax大致是6000 （30000×20%）， 由于收入高于8万，累进税率大致37%，

事实上我额外赚的钱就是（37%-20%） 部分的收入税，这样算对么？请教这样报税有问题么？ 还是说leasing 的term有限制？

谢谢

wowmygame

不行，残值比例是ATO 规定的，不是你想零就零的。

simonwang

Year 1  65.63%  
Year 2  56.25%  
Year 3  46.88%  
Year 4  37.5%  
Year 5  28.13%  

cnnworld

simonwang 发表于 2015-3-18 15:49
Year 1  65.63%  
Year 2  56.25%  
Year 3  46.88%  

谢谢，我最近研究了一阵子后，有点了解了，现在就是具体实施问题了


有两个选项，一个是走novated leasing 公司，但感觉各种hidden cost挺多的

一种直接跟dealer 谈好价格后，对方说给我一张表格让公司payroll签字，然后自己年底报税

对于第二种方式，请问应该具体怎么做？ dealer给我的表格到底是什么？这是我以下假想的步骤，请指教：


1. 跟dealer 谈好价格

2. 拿着dealder的表格找公司签字，公司以后payroll里面就会出现一条fringe benefit 的部分，我需要自己再去办个银行账户，专门接收这笔款，这笔钱是税前工资，不用打税的

3. dealder的贷款公司会从我的账号里面charge 钱，其中一部分是从上面那个银行账户charge，一部分是从我普通个人银行账户charge

4. 年底交给会计师报税，到时给他看公司的PAYG和 贷款公司的statement就好，由于我是选择employee contribution的，我的FBT 为0


请问以上步骤有何不妥么？谢谢

juvenMPG

simonwang 发表于 2015-3-18 15:49
Year 1  65.63%  
Year 2  56.25%  
Year 3  46.88%  

为什么有的novated lease 公司可以做1年 50%？

simonwang

cnnworld 发表于 2015-3-18 21:28
谢谢，我最近研究了一阵子后，有点了解了，现在就是具体实施问题了

These two methods will depend on your employer's policy. The first one is managed by external provider whilst the second one is managed internally. Both are fine if organise properly.

Some issues with your second method:

1. the employer can't simply pay the money to your bank account, what the payroll can do is to reimburse you the costs associated with the vehicle. The employer should make payment to financier on your behalf. That is the main reason some employers prefer to outsource the service.

2. FBT is an employer tax, so you don't need to do anything. The employer will lodge the FBT return.

simonwang

juvenMPG 发表于 2015-3-18 23:50
为什么有的novated lease 公司可以做1年 50%？

That will cause troubles for you, not for the leasing company. As you have too much equity in the vehicle at the end of the term, the ATO may treat the lease payment as purchase of the asset, instead of a bona fide lease.

Purchasing a vehicle will be deemed as an expense payment fringe benefit, no tax concession (except for very limited circumstances) is available. A bona fide lease may be treated as a car fringe benefit, FBT will be subject to quite generous concessions.

For the leasing company, they don't care, as long as they receive payment from you. Tax stuff is not their concern.

lee2267

我之前自己算过貌似7万左右收入走Novated Leasing。。大概能省税2000不到点。。
但是各种 paper work。。

photog

It's good for expensive cars like benz bmw.