请教LAFHA的问题

ds1024

合同工的LAFHA － living away from home allowance, 通常是通过管理公司。但是如果没有通过管理公司，现在是否可以退税回来？如果可以，是按那条退税？提前多谢了！

大牛哥

管理公司是什么意思？我只知道这个可以和HR协商

ds1024

大牛哥 发表于 2016-7-10 17:13
管理公司是什么意思？我只知道这个可以和HR协商

HR通常可能不合作，所以所有税前收入可以进入管理公司，有管理公司做LAFHA

ctal

LAFHA通常是在合同里面标明，如果是通过中介的合同工也是需要在雇佣合同里面标注。

我也不明白楼主所说的管理公司是什么意思，估计是中介吧。

triplewoods

不用退税，因为这部分不是你交税

ds1024

不好意思，没有表达清楚。我想问的是如果没有通过管理公司把这些费用当作LAFHA在收入中扣除，可以在年度个人退税时退回吗？谢谢！

simonwang

LAFHA不应该记入你的 assessable income, 这个属于公司发的fringe benefits。你不用交税，也不能抵扣任何费用。

有一个现象需要注意，有些雇主说是发LAFHA，其实是travel allowance，税务处理完全不同。

滴答滴答滴

simonwang 发表于 2016-7-13 12:07
LAFHA不应该记入你的 assessable income, 这个属于公司发的fringe benefits。你不用交税，也不能抵扣任何费 ...

请问LAFHA和travel allowance报税上有什么区别啊

nicolelyf

LAFHA 是不用你管，公司交税
如果是作为cash发给你就是travel allowance，需要上报ATO，同时自己要记录一共在外面多少天，每天多少钱…或者从ATO 给的参考每天多少钱来忘了*出门天数作为你的实际expenses

hxscofield

滴答滴答滴 发表于 2016-7-13 13:14
请问LAFHA和travel allowance报税上有什么区别啊

LAFHA是Fring Benefit,个人不用交税,也不能claim deduction
Tavel Allowance是taxable income,个人要交税,但是可以claim对应的accomodation.etc来进行抵扣

Raymondukelee

lafa should be tax free

simonwang

Raymondukelee 发表于 2016-7-13 13:39
lafa should be tax free

LAFHA 个人不交税，公司可能要交FBT，而且可能有reportable fringe benefits.

simonwang

滴答滴答滴 发表于 2016-7-13 13:14
请问LAFHA和travel allowance报税上有什么区别啊

楼上几位说的travel allowance有点错误。当travel allowance低于税务局制定的合理界限时，此津贴不计入个人的应税收入，没有withholding，员工也不能申报税务减免。

2016/17 的合理数字参见：

http://law.ato.gov.au/atolaw/vie ... AT%2FATO%2F00001%22

至于LAFH和travel的区别，就要看实际情况了，可以参见此规定的第35-43段：
http://law.ato.gov.au/atolaw/vie ... T2030/NAT/ATO/00001

icebear

太复杂了，这些看起来来真费经！现在有个问题是长期在外工作没有最后年度工资单没有写LAFHA,自己能否自己根据税局规定自行填写？

滴答滴答滴

simonwang 发表于 2016-7-15 15:15
楼上几位说的travel allowance有点错误。当travel allowance低于税务局制定的合理界限时，此津贴不计入个 ...

谢谢，好专业！楼主是会计吗？

simonwang

icebear 发表于 2016-7-17 19:43
太复杂了，这些看起来来真费经！现在有个问题是长期在外工作没有最后年度工资单没有写LAFHA,自己能否自己根 ...

这取决于公司有没有付LAFHA，工资单上不应该有项目叫做LAFHA。

fyradium

simonwang 发表于 2016-7-15 16:15
楼上几位说的travel allowance有点错误。当travel allowance低于税务局制定的合理界限时，此津贴不计入个 ...

Thanks for the information. The rules are way too complicated for laypersons.
Could the difference between the allowance and reasonable amounts be claimed as a deduction of your income without the requirement of substantiation? for example, you were asked to move to work in Adelaide with provided accommodation and a daily allowance of $50, however, you might spend more with your usual life style, would you be able to claim the difference of $100 as a deduction without producing any evidence, $100 is computed from the reasonable amounts of $150 (Food and drink, and Incidentals) minus the company given allowance $50?

simonwang

fyradium 发表于 2016-10-2 11:19
Thanks for the information. The rules are way too complicated for laypersons.
Could the difference ...

Refer to table 3 https://www.ato.gov.au/Individua ... -and-glossary-2016/

However, please keep in mind that the ATO states in all TD, such as 2016/13:

Verification of reasonable claims - In appropriate cases, where the substantiation exception is relied on, the employee may still be required to show:
- how they worked out their claim
- the expense was actually incurred
- an entitlement to a deduction (for example that work-related travel was undertaken)
- a bona fide travel allowance was paid, and
- if accommodation is claimed, that commercial accommodation was used

fyradium

simonwang 发表于 2016-10-3 12:06
Refer to table 3 https://www.ato.gov.au/Individuals/Tax-return/2016/Supporting-information/Special ...

Thanks again for your kind response. The link is really helpful.  

Based on the table 3, it is not required to produce any kind of written evidence and diary for the deduction claim that does not exceed the reasonable allowance amount. So theoretically, one could claim $100 per day for the deduction in previous example. If he (she) lived interstate over 200 days in a year (directed by employer), it could be quite substantial amount of deduction for individuals.

So it becomes a question of how to verify the claim albeit no evidence required.

Would you please enlighten us with some reasonable cases for the verification procedure?

simonwang

fyradium 发表于 2016-10-3 16:14
Thanks again for your kind response. The link is really helpful.  

Based on the table 3, it is no ...

如果公司补贴不足，建议还是保存发票为好；如果公司补贴足够(但低于reasonable)，不要claim deduction。至于税务局可以要求的证据，可以包括：机票或者往返交通证据，与客户会议的记录等等。税务局也可以查酒店的记录。

还有一点，如果在外超过21天，一般属于Living away from home，而不是travel on business了，就没有reasonable travel allowance 一说了。

fyradium

simonwang 发表于 2016-10-4 09:41
如果公司补贴不足，建议还是保存发票为好；如果公司补贴足够(但低于reasonable)，不要claim deduction。 ...

Thank you so much for your time. the information is really valuable. The very first step is to understand the allowance types (LAFHA or Travel Allowance).

Is the 21-days guideline applicable for one occasion at one place so one could have nx21 days to claim, or total allowable time in one financial year? if he(she) came home every fortnight from Adelaide/Perth/Melbourne, and there is no allowance shown in payslip, could it be entitled as Travel on Business?

Sorry for the trouble again.

simonwang

fyradium 发表于 2016-10-4 14:28
Thank you so much for your time. the information is really valuable. The very first step is to und ...

Travel VS LAFH is an area where ATO is considering revisit the ruling. Consultation is in place (https://www.ato.gov.au/general/c ... nsultation/matters/)

It is really case by case, when trips back home could break the period of LAFH and make the entire stay into number of business travels, instead of LAFH (LAFH can have pauses as well). Current practice is to use the total number of days(not just each section), places stayed, nature of the business, etc..

Please keep in mind, travel is far better than LAFH for the employer and employee, so ATO will not easily let it go.

fyradium

simonwang 发表于 2016-10-5 13:11
Travel VS LAFH is an area where ATO is considering revisit the ruling. Consultation is in place (h ...

Thanks a lot , need to find a good accountant to handle the case.

simonwang

fyradium 发表于 2016-10-5 14:36
Thanks a lot , need to find a good accountant to handle the case.

It would be very difficult for the "average" accountants. In practice, based on the facts, I have successfully argued an arrangement up to 90 days as travel on business.

fyradium

simonwang 发表于 2016-10-5 15:06
It would be very difficult for the "average" accountants. In practice, based on the facts, I have  ...

You are absolutely fantastic, most accountants I talked with have no clue about the subject, let alone argue the case. There are some tax company's websites touch a bit, and none of them could explain as detail and knowledgeable as you do.

Good on you!

simonwang

fyradium 发表于 2016-10-5 17:35
You are absolutely fantastic, most accountants I talked with have no clue about the subject, let a ...

It happens to be one area of my works :)