请教税法高手～关于meal deduction

leeshine

看deduction里面有以下几条：

其一是，300元以下的expense不用written record，这300元不包括car ,meal,等

其二是，如果per meal of overtime 超过20.5元，要written record，反之不要。这里的meal of overtime是指什么啊？小块周六去加班在外面买的lunch算不算啊？

西门吹哨

吃饭也可以有deduction的阿？那交通费有没有deduction的阿？

溪霓冬雪

leeshine  在 2005-6-9 06:56 PM 发表:

看deduction里面有以下几条：

其一是，300元以下的expense不用written record，这300元不包括car ,meal,等

其二是，如果per meal of overtime 超过20.5元，要written record，反之不要。这里的meal of over ...

一般要公司给你meal allowance 第二条才适用

休

Claiming overtime meal expenses

You may be able to claim a deduction for overtime meal expenses you incurred if you received an overtime meal allowance from your employer that was paid under industrial law, an award or agreement. You can claim only the amount of expenditure you incurred.

Amounts received as overtime meal allowance must be included as income on your tax return. However, if your award overtime meal allowance was not shown on your payment summary and was not more than $19.75 for each meal, you do not have to include the amount on the return, providing you have fully expended the allowance and do not claim a deduction for overtime meal expenses.

The following table lists the circumstances in which you can claim overtime meal expenses as a deduction.

If you worked overtime and you received...                            then you...

an overtime meal allowance payment for that overtime        can claim overtime meal expenses .

an amount for overtime meals that has been folded in          cannot claim overtime meal expenses.
as part of your normal salary or wages income                                                   


Substantiating overtime meal expenses claims

Written evidence is required if your claim for overtime meal expenses is more than $19.75 per meal for the 2003-04 income year.

溪霓冬雪

西门吹哨  在 2005-6-9 08:17 PM 发表:

吃饭也可以有deduction的阿？那交通费有没有deduction的阿？

只有跟工作有关的才可以

leeshine

多谢了！公司没有meal allowance，就是说这条没有用了咯～郁闷！