求助,pktg中car allowance是cash out还是novated lease呀

xumimi

先说一下基本情况，最近拿到的offer，但其中有一部分是car allowance（估计是公司为了税的原因，降低了我的base salary，还少交了我的super，真是奸呀）

对于car allowance可以选择cash out或者公司提供的novated lease，请假大虾们，哪个选项比较划算（从个人税收和利益最大化）

注：家里已经有部二手车，可换可不换，我的情况应该怎么选比较好

我的问题是
1）什么是novated lease
2）是不是选cash out就打入基本工资一起交税，那税会很高，那个人报税还能claim油费和汽车保险等费用吗，还是有allowance就不允许claim了
3）如果选novated lease是不是这部分钱就不要交了

[ 本帖最后由 xumimi 于 2011-6-20 23:34 编辑 ]

leo727

1） novated lease normally use by company for fringe benefit purpose.A novated lease is an agreement between your employer, yourself (the employee) and the financier, where the obligation to meet the repayments under the finance lease is with the employer.  With a novated lease agreement, you own the vehicle and have the right to take it with you should you change jobs and, structured correctly, there may be tax advantages with your remuneration package.  As with other leasing structures, repayments with a novated lease are flexible and calculated based on the term, interest rate, amount borrowed and the residual payment.

Benefits for the employee include:

Financing of the vehicle may be paid with pre-tax dollars through salary packaging
Option to own the vehicle at the end of the term
The vehicle may be leased for 100% private use
         
Benefits  for the employer include:   
An easy and cost-effective way to add value to an employees remuneration package
Time and costs associated with management and disposal of the vehicle are not the employer's responsibility
On termination of the employees employment or novated lease, the responsibility of the vehicle is passed on to the employee
所以你需要问清楚如果走novated lease是否涉及fringe benefit, 如果是的话，你买车这部分收入直接从税前工资中付掉，你省很多税； 如果走cash out这个option,这部分钱和正常工资一起发给你；一般雇主不需要withheld tax on car allowance and do not need pay super as well.

至于最终走哪个选项取决于雇主是否可以通过fringe benefit 的形式给你novated lease,你是否需要开车访问客户及其他work related travel.

xumimi

谢谢，解释得很清楚，从我的理解下来也是他们给我少付了这部分的super，而且合同上写着car cash out value is inclusive of super, 如果这样的话，我需要对这部分的钱交super吗还是不需要，cash out这部分钱我需要自己交tax吗，还是不需要呀，car allowance应该会出现在PAYG summary里吧？我不是会计人士，实在搞不清

leo727

我需要对这部分的钱交super吗还是不需要，-----你自己没有义务为这部分收入交super,
cash out这部分钱我需要自己交tax吗，还是不需要呀，---yes, you need pay tax for this
car allowance应该会出现在PAYG summary里吧---yes